India, Sept. 8 -- India's Goods and Services Tax (GST) framework treats disability as a matter of degree rather than as a legal status. This approach has major financial consequences that have largely been overlooked. On August 3, 2026, the finance ministry informed the Lok Sabha, in response to Unstarred Question No. 2394, that GST collections for disability-related services and products are not categorised separately. Unless the government tracks collections from persons with disabilities, it cannot demonstrate that its exemptions serve their intended purpose. This issue is not incidental. It reflects a deeper problem in how GST law defines disability for tax purposes, highlighting the need for reform.

What the current rules say: Under...