Why Not Cut GST on Air Purifiers? Delhi HC to Centre

Court questions 18% tax amid toxic air, seeks reply by January 9

  • Delhi High Court asks Centre to consider lowering GST on air purifiers
  • Court flags 18% tax as unaffordable for common citizens
  • PIL seeks reclassification of purifiers as medical devices
  • Centre given 10 days to file counter affidavit

GG News Bureau
New Delhi, 27th Dec: The Delhi High Court on Friday questioned the Centre on why Goods and Services Tax (GST) on air purifiers should not be reduced to make them affordable for the common man, in view of the deteriorating air quality in the national capital and surrounding regions.

A vacation bench of Justices Vikas Mahajan and Vinod Kumar flagged the steep 18 per cent GST on air purifiers, observing that the devices cost between ₹10,000 and ₹60,000, placing them beyond the reach of most citizens.

“Why not bring it down to a reasonable level which is in the reach of a common man,” the bench asked, while granting the Centre 10 days to file a counter affidavit and listing the matter for further hearing on January 9.

The court was hearing a public interest litigation (PIL) filed by advocate Kapil Madan seeking directions to classify air purifiers as “medical devices” and reduce GST to the five per cent slab. Currently, air purifiers attract an 18 per cent tax.

Additional Solicitor General N Venkataraman, appearing for the Centre, submitted that GST is a federal levy and any change requires consensus among all states and union territories through the GST Council. He said voting must be conducted physically and not through video conferencing, and sought time to place a detailed reply on record.

The bench noted that air pollution in Delhi has created an “emergency situation” and expressed concern over the lack of immediate tax relief. It reiterated that the issue impacts public health and requires urgent deliberation.

Earlier, the High Court had directed the GST Council to meet at the earliest to consider lowering or abolishing GST on air purifiers, as air quality in the region continues to remain in the ‘very poor’ category.