Former Assistant Professor, School of Law, Christ University, Bangalore
Online published on 15 March, 2019.
It is very unfortunate that in many parts of the globe women are not free to talk about their periods in public till date. In various rural and underdeveloped areas women have been forced to feel ashamed about their periods and there is enormous social stigma surrounding menstruation, marking females out as impure. Menstruation is a biological phenomenon and a menstruating woman has no control over her periods. Sanitary napkins are basic need of every menstruating woman. For the protection of her overall heath and enjoyment of her right to live with dignity free access to sanitary napkin is crucial. It is the duty of the Government of India to make gender sensitive budgeting, along with the duty to protect rights and freedoms of individuals. In Indian democracy, 12% rate of GST (Goods and Service Tax) on sanitary napkin is derogatory to the Constitutional mandate of justice, equality and non-discrimination. Taxing a woman for using sanitary napkins is more likely taxing her for being a woman and this is ex-facie discriminatory and unconstitutional akin to a human rights violation. In this paper the researcher has made an attempt to analyse the stigma associated with menstruation in the light of current GST regime, and has put forwarded some suggestions emphasising women's right to health and sanitation amongst other.
Constitution of India, GST, Human Rights, Menstruation, Women
