GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
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LOK SABHA
UNSTARRED QUESTION NO.2329
TO BE ANSWERED ON FRIDAY THE 9TH MARCH, 2018
PHALGUNA 18, 1939 (SAKA)
GST ON HEARING IMPLANT ACCESSORIES
2329. DR. SHASHI THAROOR:

Will the Minister of FINANCE be pleased to state:
(a) whether the cochlear implant accessories are covered within the definition of
“Assistive devices” as mentioned in Serial Number 257 of Schedule IV of the GST
Rates, as they have not been separately enumerated in List-III appended to the
schedule, if so, the details thereof; (b) if not, the rate of GST applicable on cochlear
implant accessories;
(c) whether the Government considers exempting these products from taxation in
view of the fact that cochlear implant accessories and cochlear implants are
essential for those who have hearing difficulties; and
(d) if so, the details thereof and if not, the reasons therefor?
ANSWER
MINISTER OF STATE IN THE MINISTRY OF FINANCE
(SHRI SHIV PRATAP SHUKLA)
(a) and (b): The artificial electronic ear also called as Cochlear implant attracts 5%
concessional GST rate [CGST of 2.5% under S. No. 257 of Schedule I of the
notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 and corresponding
SGST of 2.5%]. The accessories of cochlear implants will attract the applicable GST
rates.
(c) and (d): At present, there is no proposal to exempt the accessories of cochlear
implants from GST.
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Relevance

Cochlear implant is an electronic device used by people with hearing difficulties.  The implant has around 6 external accessories depending on the type of implant. Currently, the GST on cochlear implants is 5% but the GST on cochlear implant accessories is not yet specified. This leads to implant companies charging GST rates upto 28% for different accessories. Considering that the accessories are essential to people with hearing difficulties, it makes the products a luxury rather than necessity. The government has not set a standard rate on implant accessories and neither is considering exempting the implants from GST. The response of the Ministry specifically fails to answers the question as to what the applicable rate of GST for cochlear accessories is.