Delhi High Court Questions GST on Air Purifiers Amid Air Quality Crisis

The Delhi High Court has raised critical questions regarding the high GST on air purifiers, urging the government to consider reducing it to make these essential devices more accessible to the public. This inquiry comes in light of the severe air pollution crisis affecting Delhi and its surroundings. The court's concerns highlight the need for immediate action to address the affordability of air purifiers, which are currently taxed at 18%. The case, initiated by a public interest litigation, seeks to classify air purifiers as medical devices, potentially lowering their tax rate to 5%. As the situation unfolds, the court has granted the government time to respond, emphasizing the urgency of the matter.

By Narendra Chaudhary Dec 26, 2025, 16:16 IST

Court's Inquiry on GST Reduction

New Delhi: On Friday, the Delhi High Court raised concerns regarding the Goods and Services Tax (GST) on air purifiers, questioning the government's inability to lower the tax rate to make these essential devices more affordable for the public, especially given the deteriorating air quality in the capital and surrounding regions.

The court's inquiry followed a statement from the Centre's counsel, who explained that the GST Council operates as a constitutional entity, requiring consensus from all states and union territories, along with the involvement of the Union Finance Minister.

N Venkataraman, the Additional Solicitor General representing the Centre, noted that voting must occur in person, not via video conferencing, and assured that a comprehensive counter-affidavit would be submitted.

A vacation bench comprising Justices Vikas Mahajan and Vinod Kumar granted the central government ten days to respond to the petition, scheduling the next hearing for January 9.

The court expressed concern over why the GST on air purifiers should not be reduced from 18% to 5%, emphasizing the need for affordability given the price range of these devices, which starts at Rs 10,000 and can reach up to Rs 60,000.

The case arose from a public interest litigation (PIL) filed by advocate Kapil Madan, who argued that air purifiers should be classified as 'medical devices' and taxed at a lower rate due to the severe air pollution crisis in Delhi.

Madan contended that air purifiers should not be viewed as luxury items in light of the ongoing environmental emergency.

During the proceedings, the bench acknowledged the widespread concern regarding air quality, with the ASG agreeing that the court's sentiments were valid.

The ASG mentioned that the matter had been discussed at high levels, including an urgent meeting with the finance minister, but raised concerns about the petition's implications.

He suggested that if the petitioner wished for the case to be treated as a representation to the GST Council, the court could issue an order immediately.

Madan countered that the Centre's counsel might not have reviewed the relevant notification regarding tax slabs, asserting that air purifiers were incorrectly taxed.

The bench indicated that it could not determine the correctness of the tax slab without a counter affidavit and recommended that the issue be addressed by the appropriate roster bench.

Madan referenced a notification regarding breathing devices, arguing that all medical devices fall under a specific schedule.

The court inquired about the challenges in convening a GST Council meeting, to which the ASG responded that it could complicate matters further.

On December 24, the court had previously instructed the GST Council to convene promptly to consider the possibility of lowering or eliminating the GST on air purifiers.

The case was revisited to ascertain when the Council could meet and whether virtual meetings were feasible.

The high court had previously expressed dissatisfaction with the lack of action from authorities regarding tax exemptions for air purifiers during this critical time when the air quality index (AQI) was classified as 'very poor'.

The petitioner highlighted that air purifiers should be classified as medical devices under a February 2020 notification issued under the Drugs and Cosmetics Act, which mandates a lower GST rate of 5% for medical devices compared to the current 18% for air purifiers.