Delhi HC asks GST Council to cut tax on air purifiers amid pollution crisis

New Delhi: The Delhi High Court on Wednesday said that an urgent meeting of the Goods and Services Tax (GST) Council should be convened to consider classifying air purifiers as ‘medical devices’ and reducing the GST levied on them from 18 per cent to 5 per cent, in view of the severe air pollution in the national capital.

A Division Bench comprising Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela noted that a Parliamentary Standing Committee, in a report submitted in December, had recommended that the government take a sympathetic view and either abolish or lower GST on air purifiers or HEPA filters used in them.

“Considering the air quality situation in Delhi and nearby areas, we find it appropriate for the GST Council to meet at the earliest and consider the issue of lowering or removing GST,” the court said, adding that the meeting could also be held through video conferencing if a physical meeting was not feasible.

The court directed the government counsel to seek instructions on how soon the GST Council could meet and listed the matter for December 26 for further hearing. The bench was hearing a plea seeking directions to categorise air purifiers as ‘medical devices’ and reduce the GST on them from 18 per cent to 5 per cent.

The petition, filed by advocate Kapil Madan, argued that air purifiers cannot be treated as luxury items in view of the “extreme emergency crisis” caused by hazardous air pollution in Delhi.

It contended that the imposition of 18 per cent GST on air purifiers has rendered them financially inaccessible to large sections of the population, despite being essential for ensuring minimally safe indoor air.

The plea further claimed that air purifiers satisfy the criteria of a ‘medical device’ under a 2020 notification issued by the Centre, as they enable safe respiration and mitigate life-threatening exposure to polluted air.

According to the petition, continued levy of 18 per cent GST on air purifiers, despite their medically recognised role and functional equivalence to devices taxed at 5 per cent, is arbitrary and unconstitutional.

During the forenoon hearing, the court orally observed that if authorities are unable to provide clean air to citizens, the least they could do is reduce the GST on air purifiers.

“Every citizen requires fresh air. If you cannot do that, the minimum you can do is reduce GST. Treat this situation as an emergency,” the bench remarked, asking the Centre to return with instructions later in the day.
(With Bar and Bench inputs)