Delhi High Court Urges Government to Reconsider GST on Air Purifiers Amid Pollution Crisis

The Delhi High Court has mandated the central government to respond to a petition requesting a reduction in the GST on air purifiers, currently taxed at 18%. The petition argues that air purifiers should be classified as medical devices due to the severe air pollution crisis in the capital. The court has scheduled the next hearing for January 9, allowing the government ten days to prepare its response. This move comes after previous directives for the GST Council to meet and consider the petition's requests. The situation highlights the urgent need for action in light of deteriorating air quality.

By Narendra Chaudhary Dec 26, 2025, 14:24 IST

Court Directs Government to Respond on GST Petition

New Delhi: On Friday, the Delhi High Court instructed the central government to provide a comprehensive response to a petition advocating for a reduction in the goods and services tax (GST) on air purifiers, citing the deteriorating air quality in the capital.

A vacation bench, comprising Justices Vikas Mahajan and Vinod Kumar, granted the government a period of ten days to submit its reply, scheduling the next hearing for January 9.

The court learned from the government's counsel that the GST Council must convene in person, making virtual meetings unfeasible.

Additional Solicitor General N. Venkataraman, representing the government, requested additional time to prepare a detailed response.

The case arose from a public interest litigation (PIL) that urged the government to categorize air purifiers as "medical devices" and reduce their GST rate from the current 18% to a lower 5%.

Advocate Kapil Madan, who filed the petition, argued that air purifiers should not be classified as luxury items given the "extreme emergency crisis" posed by severe air pollution in Delhi.

Previously, on December 24, the court had instructed the GST Council to convene as soon as possible to discuss the potential reduction or elimination of GST on air purifiers.

Today's hearing was intended to update the court on the Council's meeting schedule and the feasibility of a virtual meeting.