GST Council May Reduce Tax on Air and Water Purifiers to 5%

The GST Council is reportedly looking into reducing the tax on air and water purifiers from 18% to 5%, classifying them as essential items. This potential change could lower retail prices by 10-15%, making these products more accessible for low-income families. The urgency for this reduction has been amplified by a recent directive from the Delhi High Court, which highlighted the need for affordable clean air solutions amid deteriorating air quality. Former Delhi Chief Minister Arvind Kejriwal has called for the complete abolition of GST on these essential items, while trade bodies are advocating for a reduced rate. The next GST Council meeting date remains uncertain.

By Narendra Chaudhary Dec 30, 2025, 15:14 IST

Potential Tax Reduction on Essential Purifiers

On December 30, reports indicate that the GST Council is contemplating a reduction in the goods and services tax on air and water purifiers intended for home use, potentially lowering it from 18% to 5%. This change would categorize these items as essential rather than luxury consumer goods.

Such a tax cut could lead to a decrease in retail prices by approximately 10-15%, making these products more affordable for low-income households, especially as air quality deteriorates nationwide and access to safe drinking water remains inconsistent.

The timing of the next GST Council meeting is currently uncertain. The last session took place in September, where the tax rates on purifiers were maintained, and any changes would require agreement among state finance ministers.

The urgency for a tax reduction has grown following a directive from the Delhi High Court, which recently urged the government to hold a meeting, even virtually, to discuss the possibility of lowering or eliminating GST on air purifiers due to the declining air quality in the Delhi-NCR region.

During the court proceedings, additional solicitor general N Venkataraman emphasized the need for in-person meetings, stating, 'There is a process… We are not saying whether it will be done or not.'

The court highlighted that if clean air cannot be guaranteed for the public, at the very least, the GST on air purifiers should be reduced.

This discussion arose from a public interest litigation (PIL) that sought to classify air purifiers as medical devices, urging the government to consider a temporary GST exemption.

The PIL argued that air purifiers with High-Efficiency Particulate Air (HEPA) filters serve a preventive medical function by minimizing exposure to harmful pollutants like PM2.5 and PM10, which can worsen respiratory and cardiovascular health.

Former Delhi Chief Minister Arvind Kejriwal has called for the complete removal of GST, while various trade organizations are advocating for a reduced rate of 5%.