Are imports of portable wheelchair ramps GST exempt?

 Author: JayATO(Community Support)Community Support

28 May 2026

Hi @BenjiL,

Yes, you're correct on both points. Portable wheelchair ramps are specifically included in Schedule 3 to the GST Act, which means they're GST-free for both imports and sales to consumers.

When you import portable wheelchair ramps into Australia, they're GST-free if they meet the requirements for medical aids and appliances under GST legislation. These items are specifically designed for people with a disability and aren't widely used by people without a disability, which is why they qualify for GST-free treatment.

Your sales of portable wheelchair ramps directly to consumers will also be GST-free. You don't include GST in the price when selling these products. However, you can still claim GST credits for any GST included in other business purchases you make to support these sales.

Check the GST and medical aids and appliances page on our website for more details about how this treatment applies to your specific products. You can also review Schedule 3 to the GST Act to confirm the specific listing of wheelchair ramps.

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