Universal Health Coverage, Sustainable Development Goals and GST Reforms: Policy Perspectives for India

Background : India’s health system is burdened by high out-of-pocket spending and limited insurance coverage, which hinder progress toward Universal Health Coverage (UHC). In September 2025, the 56th Goods and Services Tax (GST) Council introduced reforms eliminating GST on health and life insurance premiums and reducing tax rates on medicines and devices. These changes have implications for financing, equity, and Sustainable Development Goals (SDGs). Objective : To examine the potential impact of the 2025 GST reforms on healthcare affordability and UHC in India. Methods : Policy documents, government press releases, and peer-reviewed literature were reviewed, with focus on financial protection and service coverage dimensions of UHC. Findings : Removal of GST on insurance premiums lowers household spending and may increase coverage, though withdrawal of input tax credits poses risks. Reduced GST on medicines (0–5%) and devices (5%) is expected to improve affordability and expand service coverage. Reforms align with SDG 3.8 (UHC), SDG 1 (No Poverty), and SDG 10 (Reduced Inequalities). Concerns include fiscal sustainability and pass-through of benefits. Conclusion : GST reforms act as a fiscal lever advancing UHC in India. Their long-term success depends on regulation, monitoring, and integration with public health financing strategies.