Delhi High Court Urges GST Council to Lower Tax on Air Purifiers Amid Pollution Crisis

Court Directs Urgent GST Council Meeting

On Wednesday, the Delhi High Court instructed the Goods and Services Tax Council to hold an urgent meeting to discuss the possibility of reducing the tax on air purifiers, given the alarming pollution levels in Delhi and its neighboring regions.

Currently, air purifiers are subject to an 18% tax rate. A division bench, comprising Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela, suggested that this rate should be lowered to 5%.

The court's directive came during a hearing of a petition by advocate Kapil Madan, who argued for the classification of air purifiers as “medical devices” to justify a lower GST rate.

Madan emphasized that air purifiers should not be viewed as luxury items but as essential tools for combating severe air pollution.

He pointed out that these devices meet the criteria for medical devices under Section 3(b)(iv) of the Drugs and Cosmetics Act, as they effectively filter and eliminate harmful particulate matter.

According to Madan, maintaining the 18% GST on air purifiers, despite their recognized medical importance, is an “arbitrary and unreasonable fiscal classification.”

Earlier in the day, the High Court criticized the Union government for its inadequate response to air pollution in the capital, stating that reducing the GST on air purifiers would be a minimal step during this environmental crisis.

The bench remarked, “How many times do you breathe in a day? 21,000 times. Just calculate the harm you are doing to yourself.”

After a break, the court noted that a parliamentary committee had previously recommended either lowering or eliminating taxes on air purifiers and their filters.

The court acknowledged that while convening a GST council meeting may take time, the urgent air quality situation in Delhi necessitates prompt action.

The matter has been scheduled for further discussion on December 26.

Current Air Quality Index in Delhi

As of Wednesday, Delhi's air quality showed slight improvement, categorized as “poor,” with an average Air Quality Index (AQI) of 283, according to the Sameer application.

Data indicated that 20 out of 39 active monitoring stations in the city recorded AQI levels exceeding 300.

An AQI reading between 301 and 400 is classified as “very poor,” while levels from 401 to 450 are deemed “severe.” Anything above 450 is categorized as “severe plus.”

Such high AQI levels pose significant health risks, even to individuals without pre-existing conditions.

Delhi's air quality had deteriorated to the “severe plus” category from December 13 to December 15 but had slightly improved to “very poor” until Monday.

However, the average AQI rose to 412 on Tuesday.

Currently, Delhi and the National Capital Region are under Stage 4 restrictions as part of the Graded Response Action Plan (GRAP) to mitigate pollution, which was implemented after the air quality fell into the “severe plus” category.

GRAP consists of a series of escalating anti-pollution measures activated when air quality reaches critical levels in the Delhi-NCR area.