The Finance Ministry today said, assistive devices and rehabilitation aids for physically challenged persons have been kept at the concessional 5 percent GST rate. <br/><br/>Devices like braille writers, canes, electronic aids like the Sonic Guide, wheel chairs and assistive listening devices will attract 5 percent GST. <br/><br/>Most of the inputs and raw materials for manufacture of these assistive devices attract 18 percent GST. The Ministry said in a release that the concessional 5 percent rate on these equipments would enable their domestic manufacturers to avail Input Tax Credit of GST paid on their inputs and raw materials.<br/><br/>The GST law further provides for refund of accumulated Input Tax Credit, in cases, where the GST rate of output supply is lower than the GST rate on inputs used for their manufacture. Therefore, 5 percent GST rate on these equipments would enable their domestic manufacturers to claim refund of any accumulated Input Tax Credit.