The Delhi High Court has directed the Central Government to consider and decide within six months a plea seeking exemption of adult and clinical diapers from the levy of Goods and Services Tax (GST).
A division bench of Justices Nitin W Sambre and Ajay Digpaul issued the direction while hearing a writ petition filed by Swarnalatha J and T S Guruprasad — both persons with disabilities — challenging the imposition of 5% GST on adult diapers as “arbitrary and discriminatory”.
Senior counsel for the petitioners argued that adult diapers are used by vulnerable groups such as persons with disabilities, the elderly, and individuals suffering from chronic medical conditions, and therefore cannot be treated as luxury products.
“There is no real intelligible differentia between the use of a sanitary pad and an adult diaper. It is something you can’t live without if you require it. It is a hygiene product you have to have access to. Your life is without dignity without it,” the counsel submitted.
The petition pointed out that while sanitary napkins were exempted from GST in 2018, adult diapers — which serve a comparable hygienic and physiological purpose — continue to be taxed, thereby creating an unjustifiable classification.
The petitioners had earlier submitted a representation dated September 3, 2025, to the authorities, which remained undecided. The Court took note of the delay and observed:
“We deem it appropriate to direct the respondent to consider and decide [the representation] dated September 3, 2025, by the petitioner, including the pleadings raised in the petition, and communicate its decision within a reasonable period, which in our opinion shall be six months.”
The bench did not rule on the constitutional validity of the levy but kept the issue open pending government consideration.
The government, through its counsel, submitted that the levy of GST on goods is a matter of fiscal policy and that such issues cannot be decided unilaterally. The decision, he added, must be taken by the GST Council, which comprises representatives from the Centre and states.
The petitioners contended that the continued taxation of adult diapers violates Articles 14, 19, and 21 of the Constitution as well as provisions of the Rights of Persons with Disabilities Act.
They argued that the burden of GST falls disproportionately on the most vulnerable segments of society, and that the cost deters consistent usage, leading to a loss of dignity, hygiene, and health.
“Adult/clinical diapers are required by them daily, lifelong in many cases, and in significant quantities. They are not luxury items but essential sanitation and hygiene support products,” the plea stated.
It also pointed out that the denial of tax exemption solely to adult diapers — despite a comparable exemption for sanitary napkins — lacked any reasonable basis or valid classification.
The matter will now depend on the Union Government’s decision within the timeframe fixed by the Court. The GST Council’s response will be crucial to determining whether adult diapers are eventually included among GST-exempt essential goods.
