The Centre on Friday told the Delhi High Court that cutting Goods and Services Tax (GST) rates on air purifiers would “open a Pandora’s box” and the decision requires a long-drawn consultative process involving multiple ministries, pushing back against a plea seeking an immediate reduction in tax amid worsening air pollution in Delhi-NCR.
The submissions were made before a division bench of justices Vikas Mahajan and Vinod Kumar, which orally observed that air purifiers, often priced as high as ₹40,000, remain beyond the reach of the common man and should be made more affordable. The hearing took place against the backdrop of Delhi and its surrounding regions grappling with their annual spate of air pollution.
Additional solicitor general K Venkataraman, appearing for the Centre, argued that any move to slash GST rates could not be decided in isolation. “This will open a Pandora’s box. A parliamentary committee has recommended something to us and it will be considered. There is a process. We are not saying whether it will be done or not,” he told the court.
He said an urgent meeting of stakeholders was convened following the court’s earlier directions, during which several concerns were raised about the plea. “There is a process involved to deliberate upon this. It will involve the finance ministry and the health ministry. If the petitioner wants to give a representation to the GST Council, they may do so. How can this process be scuttled through a court proceeding,” he submitted.
{{/usCountry}}He said an urgent meeting of stakeholders was convened following the court’s earlier directions, during which several concerns were raised about the plea. “There is a process involved to deliberate upon this. It will involve the finance ministry and the health ministry. If the petitioner wants to give a representation to the GST Council, they may do so. How can this process be scuttled through a court proceeding,” he submitted.
{{/usCountry}}He further argued that the petition was “convoluted” and alleged that it had “an agenda behind it”. The ASG also told the bench that the GST Council could meet only through a physical meeting and not via video conferencing, countering the court’s earlier oral suggestion that an urgent virtual meeting could be convened to examine the issue.
The bench reiterated its concern over affordability. “The prices of purifiers range till ₹40,000. It is beyond the reach of the common man. Why not bring it down to a reasonable level which makes it accessible to the common man,” the court observed orally.
The Centre also pointed out that the relief sought in the petition extended beyond taxation and touched upon issues under the Drugs and Cosmetics Act. “The prayer also involves the Drugs and Cosmetics Act, so the Union health ministry has to be involved. They have not been made a party to the plea,” Venkataraman said.
The bench was hearing a writ petition filed by advocate Kapil Madan seeking a reduction in GST on air purifiers from 18% to 5%. It argues that air purifiers should be classified as “medical devices” rather than luxury items, given the “extreme emergency crisis” posed by air pollution in Delhi-NCR.
Two days earlier, the high court had directed the GST Council to hold a meeting “at the earliest” to consider reducing GST on air purifiers in light of the deteriorating air quality. The petition relies on a 2020 notification issued by the Centre, contending that air purifiers meet the criteria of medical devices by enabling safe respiration and performing a preventive and physiological-support function.