Beyond Taxation: Autism Care, Disability Justice, and the Social Impact of GST Reform in India

Abstract

For many Indian families, the expense of autism care remains a significant burden. In addition to (Autism Spectrum Disorder; ASD), humanitarian passage in beneficial domains next to common routes of the sociocultural environment is the main focus here. By the other hand, it also requires continuous intervention approaches across multiple domains including speech therapy, occupational therapy, behavioural modification therapy, adapted schooling, the use of cutting-edge assistive devices and holistic support to caregivers. Most of these services have to be paid for from private pockets, which constitutes a serious burden on families. The items and Services Tax (GST) simplified India's indirect taxation system but what about the items and services that are taxed which concerns disabilities? GST 2.0: Changes to support autism care and disability welfare, ORMS 2023-10 (October 2023). This paper employs a comprehensive, mixed-methods policy analysis approach to critically assess GST category impacts on the cost and availability of therapies and assistive technology associated with autism. It deals with the tax treatment of computer access software, instructional software, rehabilitative services and employment support technology aids - including augmentative and alternative communication devices; and voice generating equipment. In this essay, I propose that indirect taxation is mainly a tool of social policy for promoting or relieving disability, rather than just a small revenue source.

This paper draws on principles of disability justice, social work advocacy and public policy to propose reforms the Goods and Services Tax (GST) as it applies to autism-specific assistive technologies and clearly for therapy services in their interaction with disability benefit schemes. This has shown that tax justification cuts down on cost to families but also, when in proper condition meets the demand for fair access to all the services discussed above. It goes on to argue that tax reform which is sensitive to disability should be highlighted as one of the parts for economic policy reforms needed in order achieve socially just outcomes, and it says social workers could help raise public awareness about these issues.