India's Department of Empowerment of Persons with Disabilities (DePwD) proposed recognizing assistive technology products based on their use rather than their device type, a move announced on September 23. This approach aims to address affordability barriers by enabling more devices to qualify for concessional 5% goods and services tax (GST) and purchase support under a Union scheme, compared to the current 18% GST on ordinary electronics, according to medianama.com.
The proposal was outlined by Smt. Manmeet Nanda, Additional Secretary at DePwD, during the launch of a report titled 'Incidental Accessibility: How Mainstream Technology Is Expanding Accessibility in India.' The report, funded by Meta, examines five consumer technologies used as assistive tools, including AI-enabled smart glasses, smart speakers, dictation software, smartwatch haptic alerts, and noise-cancelling headphones. Nanda suggested shifting from device classification to recognizing products by their assistive use to better support users.
Currently, India classifies assistive devices strictly by their intended design, such as wheelchairs, which receive tax benefits, while devices like smartwatches with accessibility features are taxed as regular electronics. This classification affects affordability and access, as assistive devices attract lower GST and qualify for government purchase support. The report highlights that affordability remains a significant barrier to assistive technology adoption in India, underscoring the importance of this policy shift.
The report launch on September 23 also disclosed that Meta influenced the research scope and methodology. The Department of Empowerment of Persons with Disabilities is considering this classification change as a lever to improve access to assistive technology across India, potentially impacting GST policy and Union scheme eligibility for a broader range of devices.