The Delhi High Court on Wednesday directed the Goods and Services Tax Council to convene at the earliest and examine whether the tax on air purifiers should be reduced or abolished, citing the worsening air quality and “very poor” AQI levels in the national capital.
A bench led by Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela took note of the public health concerns linked to Delhi’s air pollution and sought clarity from the authorities on when the GST Council could meet to deliberate on the issue. The matter has been listed for further hearing on December 26.
During the hearing, the court expressed dissatisfaction with what it described as inaction by the authorities in an “emergency situation,” pointing out that no steps had been taken to provide tax relief on air purifiers despite persistently hazardous air quality.
The court was considering a public interest litigation that urged the Centre to classify air purifiers as “medical devices” and bring them under the lower five percent GST slab. At present, air purifiers attract an 18 percent GST rate.
The petition, filed by advocate Kapil Madan, argued that air purifiers can no longer be treated as luxury items in a city grappling with severe air pollution. It stressed that access to clean indoor air has become essential for health and survival, particularly during periods when outdoor air quality reaches alarming levels.
According to the plea, taxing air purifiers at the highest GST slab places them beyond the financial reach of large sections of the population. It contended that such taxation imposes an arbitrary and unreasonable burden, especially when the devices are increasingly necessary to ensure minimally safe indoor air in polluted urban environments.
The High Court’s direction places the spotlight on the GST Council’s role in addressing public health concerns linked to environmental crises, as Delhi continues to battle hazardous air pollution during the winter months.
