Section 33, The Persons With Disability Act, 2011

(1) Materials, articles, equipment and motor vehicles thatare modified or designed for the use of persons with disability shall be exempt from import duty, goods and services tax, demurrage charges, port charges and any other levy which would in any way increase their cost to the disadvantage of persons with disability. (2) All goods, items, implements or equipment donated to organizations of or for persons with disability shall be exempt from import duties.