90 or any other Chapter - GST - Goods - Rates of Tax - Schedule 1 - IGST @ 5% - CGST @ 2.5% - SGST / UTGST @ 2.5%

Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule List 3 [See S.No.257 of the Schedule I] (A) (1) Braille writers and braille writing instruments (2) Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers (3) Canes, Electronic aids like the Sonic Guide (4) Optical, Environmental Sensors (5) Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braille calculator (6) Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Com- passes and Spar Wheels (7) Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks (8) Drafting, Drawing aids, tactile displays (9) Specially adapted clocks and watches (B) 491 [ **** ] (2) Wheel chairs falling under heading No. 87.13 of the First Schedule 404 [ (3) Retro fitment kits for vehicles used by the disabled ] (C) Artificial electronic larynx and spares thereof (D) Artificial electronic ear (Cochlear implant) (E) (1) Talking books (in the form of cassettes, discs or other sound reproductions) and large-print books, braille embossers, talking calculators, talking thermometers (2) Equipment for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines (3) Braille paper (4) All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind (5) Aids for improving mobility of the blind such as electronic orientation and obstacle detectbn appliance and white canes (6) Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other instruments and vocational aids specifically adapted for use of the blind (7) Assistive listening devices, audiometers (8) External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags (9) Instruments and implants for severely physically handicapped patients and joints replacement and spinal instru- ments and implants including bone cement. ************* Notes: 404. Inserted vide NOTIFICATION No. 8/2021-Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 491. Omitted vide Notification No. 6/2022-Intergrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, (1) Orthopaedic appliances falling under heading No. 90.21 of the First Schedule