The Centre has strongly opposed a public interest litigation (PIL) seeking classification of air purifiers as “medical devices” and reduction of GST rates on them, telling the Delhi High Court that the petition is a “colourable and motivated” attempt, not a genuine public interest initiative.
Appearing before a bench led by Chief Justice Devendra Kumar Upadhyaya and Justice Tejas Karia, Additional Solicitor General (ASG) N. Venkataraman argued that the plea is aimed at securing regulatory and commercial advantages for select entities under the garb of public concern.
In a detailed affidavit, the Centre contended that the primary relief sought — classifying air purifiers under medical devices — would have the “evident effect” of restricting market participation and potentially conferring commercial advantage on a limited set of players already holding the necessary licences under the Drugs and Cosmetics Act and the Medical Devices Rules.
“The nature of the prayers and the petitioner’s insistence on judicial reclassification as a ‘medical device’ reinforce the inference that the present petition is not aimed at addressing any genuine public interest concern, but is a colourable and motivated exercise of the public interest jurisdiction,” the affidavit stated.
The Centre warned that such reclassification would also subject air purifiers to more regulatory compliance, potentially disrupting supply in a market already facing constraints.
The Centre firmly opposed the court’s intervention in GST matters, maintaining that such actions fall exclusively within the constitutional domain of the GST Council as per Article 279A. It argued that any judicial direction to alter tax rates, convene Council meetings, or recommend outcomes would breach the separation of powers.
“Judicial intervention directing or influencing such recommendations would not only be constitutionally impermissible but would also undermine the framework of cooperative federalism,” the Centre asserted.
“If courts were to issue directions on GST rates or compel specific recommendations, the GST Council would be reduced to a mere rubber stamp,” it added.
The PIL was filed by advocate Kapil Madan, who sought directions to classify air purifiers as medical devices and to lower the GST rate from the existing 18% to 5%, in line with the rate applicable on medical devices.
Madan argued that amid the ongoing public health crisis triggered by toxic air in Delhi and the National Capital Region (NCR), it was “irrational and unjust” to treat air purifiers as luxury items. He cited a February 2020 government notification under the Drugs and Cosmetics Act, which, according to him, covered air purifiers under the broader ambit of medical devices.
The petitioner also submitted that making air purifiers more affordable by reducing GST would help more people cope with the “emergency situation” caused by worsening air quality.
During earlier hearings, the bench had remarked on the gravity of Delhi’s air quality crisis and questioned the government’s inaction in reducing GST on air purifiers. The court had also directed the GST Council to convene at the earliest and consider lowering or removing the tax.
In Friday’s hearing, the court took note of the serious allegations made against the petitioner in the Centre’s affidavit. It granted the petitioner a week’s time to file a rejoinder and posted the matter for further hearing on March 19.
