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Delhi High Court Urges GST Council to Slash Tax on Air Purifiers as Health Crisis Deepens

The Delhi High Court has urgently directed the GST Council to consider reclassifying air purifiers as medical equipment to reduce their GST rate from 18% to 5%. Citing a parliamentary committee report and severe pollution levels, the court emphasized the need for immediate action to address public health concerns. Judges expressed dissatisfaction with authorities' inaction and suggested even temporary tax relief given the emergency. The case, stemming from a PIL, argues that high taxation violates constitutional rights to life and clean air.

Key Points: Delhi HC Pushes GST Council for Urgent Air Purifier Tax Cut

  • Court cites severe Delhi pollution
  • Recommends 18% to 5% GST cut
  • References parliamentary panel report
  • Treats matter as public health emergency
3 min read

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

Delhi High Court urges GST Council to urgently review classifying air purifiers as medical devices to cut GST from 18% to 5%, citing severe pollution and public health.

"Reducing the tax burden on health-protective devices is the least that can be done. - Justice Tushar Rao Gedela"

New Delhi, December 24

The Delhi High Court on Wednesday urged the Goods and Services Tax 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.

- ANI

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Reader Comments

R
Rohit P
Good move by the court. But why does it always take a PIL and judicial push for the government to see common sense? We pay high taxes for everything, and then pay more to protect our health from the pollution the state has failed to control. The logic is missing.
A
Aman W
While I support the tax cut, calling it a 'medical device' seems like a stretch. It's a preventive appliance. The real issue is fixing the air quality. We're treating the symptom, not the disease. Still, any relief for common people's pockets is welcome.
S
Sarah B
As someone who moved to NCR for work, the air quality was a shock. My first major purchase was an air purifier. A lower GST would make it more accessible for many families, especially middle-class ones who are already struggling with inflation.
V
Vikram M
Absolutely the right call. In this smog, if an inhaler is a medical device, so is an air purifier. It's about public health emergency. The Council should meet virtually immediately—no excuses. Our children's lungs can't wait for bureaucratic delays.
K
Karthik V
A respectful criticism: The court is right on urgency, but a tax cut alone isn't a solution. It makes purifiers cheaper, but what about the crores who can't afford one even at 5% GST? The state's fundamental duty, as the judge said, is to provide clean air for all, not just those who can buy machines.

We welcome thoughtful discussions from our readers. Please keep comments respectful and on-topic.

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