Delhi High Court pushes for urgent GST Council Review on air purifier tax cut

New Delhi [India], December 24 : The Delhi High Court on Wednesday urged the Goods and Services Tax (GST) Council to convene at the earliest to deliberate on whether air purifiers should be classified as medical equipment.
The Court suggested that such a move could justify reducing the GST rate from the current 18 per cent to the concessional 5 per cent slab.
A Division Bench comprising Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela referred to a Parliamentary Standing Committee report from December, which had recommended a more compassionate stance by either eliminating or significantly lowering GST on air purifiers and the HEPA filters they use.
Highlighting the severe air pollution levels in Delhi and nearby areas, the Court stressed that the matter requires immediate attention.
The judges directed that the GST Council address the issue without delay, acknowledging that assembling a nationwide body may take time but insisting that public health concerns cannot wait.
The Court instructed government representatives to clarify how soon the Council could meet and fixed December 26 as the next date of hearing. It also noted that if a physical meeting is not possible, discussions could be conducted virtually.
Earlier in the proceedings, the Bench expressed dissatisfaction with the authorities' lack of decisive measures to combat the pollution crisis. The judges questioned why air purifiers, despite their role in mitigating health risks from toxic air, continue to be taxed at 18 per cent.
The case stems from a public interest litigation filed by advocate Kapil Madan, represented by Senior Advocate Arvind Nayar.
The petition calls for air purifiers to be recognised as medical devices, thereby qualifying for a lower tax rate. Nayar argued that the government could easily reduce GST by including air purifiers under a February 2020 notification.
During the hearing, Justice Gedela remarked that while ensuring clean air is a fundamental duty of the State, reducing the tax burden on health-protective devices is the least that can be done.
He even suggested temporary relief, proposing a short-term GST exemption for air purifiers given the emergency situation. The Court urged the Centre to treat the matter with urgency.
The judges also underscored the daily impact of pollution, pointing out that people inhale contaminated air countless times each day, leading to cumulative harm.
The petition further argues that air purifiers play a vital preventive role during severe pollution episodes in Delhi-NCR. It contends that taxing them at 18% violates Article 21 of the Constitution, which guarantees the right to life and clean air, and insists they should be taxed on par with medical devices at 5 percent.