New Delhi: The Central Government has pushed back against a plea to lower the Goods and Services Tax (GST) on air purifiers, arguing that tax relief cannot be fast-tracked through the courts despite rising concerns over hazardous air quality in the nation’s capital.
On Thursday, the Delhi High Court gave the government 48 hours to respond to a petition seeking a reduction in GST on air purifiers, from the current 18% to 5% — a move petitioners say would make these devices more affordable for economically vulnerable families struggling with severe smog.
Government Opposes Tax Cut in Court
Representing the government in the High Court, Additional Solicitor General N Venkataraman opposed the request, saying that decisions on GST rates fall under the purview of the GST Council, which follows a structured process involving consultations with stakeholders, licensing norms, and regulatory frameworks.
According to the government’s stance, such processes cannot be bypassed by invoking a writ petition, even in the face of persistent pollution that has triggered public health worries across the capital.
Dispute Over Medical Device Classification
A key part of the petition centered on classifying air purifiers as medical devices, a status that would make them eligible for the lower 5% GST slab. However, the government argued that determining whether air purifiers qualify as medical devices is the responsibility of the Health Ministry, which has not been included as a party in these proceedings.
Because of this, the Centre said that the GST Council alone cannot reclassify the product under a different tax bracket without proper input from health regulators.
Pollution Crisis Spurs Legal Action
The petitioner, citing dangerously poor air quality in Delhi and adjoining regions, urged the court to intervene, emphasizing that high GST makes air purifiers prohibitively expensive for low-income households. Air purifiers have increasingly been installed in homes and offices as residents seek protection from toxic haze and rising respiratory ailments.
The Delhi High Court’s directive has now placed the government in a position where it must justify its refusal to grant tax relief, even as pollution levels continue to hover at unhealthy extremes.
What Happens Next
With hearings likely to continue, legal experts say the case could prompt broader discussions on whether taxation policy should take public health emergencies into account — especially where vulnerable populations are concerned. Meanwhile, families affected by smog are watching closely, hoping for relief either from the courts or a future revision by the GST Council.
