The Delhi High Court has criticised the central government for failing to extend fresh GST concessions to differently abled individuals following recent tax reforms, describing the move as &ldquo;a kind of positive discrimination.&rdquo;
A division bench comprising Chief Justice DK Upadhyay and Justice Tushar Rao Gedela expressed its displeasure on Wednesday after observing that the Centre&rsquo;s notification dated October 8 &mdash; which reduced GST on certain vehicles from 28% to 18% &mdash; did not include any special concession for people with locomotor or visual disabilities.
Earlier, differently abled individuals were entitled to a reduced GST rate of 18%, while others paid 28%. 
However, with the new uniform rate of 18%, the court noted that the special benefit previously provided to them had effectively been withdrawn.
&ldquo;What have you done for the vulnerable? There has to be a rationale for GST.&nbsp;You have taken away the benefit already given to them,&rdquo; the bench remarked, directing the Centre&rsquo;s counsel to explain the reasoning behind this decision.
The petition was filed by the All India Confederation of the Blind (AICB), represented by advocate Rahul Bajaj, who argued that the government&rsquo;s action violates the rights protected under the Rights of Persons with Disabilities (RPwD) Act.
The court has sought an explanation from the central government on why an additional GST reduction for orthopedically and visually disabled persons cannot be implemented. 
The matter is scheduled for the next hearing on December 17.

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October 17, 2025 | 16:30 IST