Delhi HC directs GST Council to consider tax-cut on air purifiers

The plea, filed by advocate Kapil Madan, contended that air purifiers cannot be treated as a luxury item, given the crisis caused by worsening air pollution in Delhi

NEW DELHI

A GST of 18% is applicable on air purifiers at present, the petition stated. (Getty Images/iStockphoto)

The Delhi High Court on Wednesday directed the Goods and Services Tax (GST) Council to consider reducing the tax on air purifiers in Delhi-NCR, on a temporary or permanent basis, in view of deteriorating air quality in the region.

The direction was passed by a division bench of chief justice Devendra Kumar Upadhyaya and justice Tushar Rao Gedela, on a public interest litigation (PIL) contending that air purifiers be classified “medical devices” and that the GST must be reduced from 18% to 5%.

“This is the minimum that you can do. Every citizen requires fresh air. If you can’t do it, minimum you can do is reduce GST. Give an exemption for 15 days on a temporary basis. Treat this situation as an emergency...,” the bench told the Centre’s counsel.

The plea, filed by advocate Kapil Madan, contended that air purifiers cannot be treated as a luxury item, given the crisis caused by worsening air pollution in Delhi and its adjoining areas. It contended that air purifiers should be categorised as medical devices in the notice issued on February 11, 2020, under the Drugs and Cosmetics Act.

The court said, “Having regard to the concerns raised in the writ petition and the recommendation of the standing committee, we direct that the said issue of lowering the GST be considered by the GST council at the earliest.”

The court said that the counsel for the GST Council submitted that it is a pan-India body and convening such a meeting may take time. “…taking into consideration the air quality situation in Delhi, we find it appropriate to require the council to meet at the earliest,” the bench said, while posting the matter for further hearing on December 26.

The bench also noted that the petition pointed to a report submitted by the Parliament Standing Committee on Science and Technology, Environment, Forest and Climate Change to both houses of the Parliament in 2025.

The court noted from the report, “Chapter 4 of the report deals with addressing health hazards for air pollution. The standing committee has accordingly recommended that the government should take a sympathetic view or either abolish or lower the GST on air purifiers.”

The bench also noted that if the meeting could not be held physically, it should be convened virtually to expedite resolving the issue.

According to the petition, air purifiers satisfy the criteria of “medical devices” under a 2020 notification issued by the Centre.

“Air purifiers perform a critical medical-device function by enabling safe respiration and mitigating life-threatening exposures, placing them squarely within the preventive and physiological-support purposes,” the petition read.