Tax – A Barrier to Public Health Care Access in India

Access to pharmaceutical drugs is a cornerstone of public health and human welfare, particularly in a diverse and populous nation like India. Despite various government measures, such as the National List of Essential Medicines (NLEM), The Drug Price Control Order (DPCO), and the introduction of the Goods and Services Tax (GST) the issue of affordability and accessibility of medicines still remains unchanged. Out of India’s 1.324 billion population, approximately 21.9% live below the poverty line, and out-of-pocket health expenditure (OOP) accounts for 62.6% of total health expenditure, one of the highest in the world. Medicines constitute a significant share of these expenses, leading many households to incur substantial financial risks. This study aims to analyse the impact of tax on the accessibility of health care in India. This research seeks to provide a comprehensive understanding of how taxation policies influence public health outcomes and assess whether GST aligns with the constitutional mandate of ensuring access to health as a fundamental right. By exploring the intersection of taxation, healthcare, and human rights, this study aims to contribute to the ongoing discourse on equitable access to medicines and offer policy recommendations to enhance drug accessibility in India.