Today, the Delhi High Court took up a public interest litigation questioning the continued levy of 18% Goods and Services Tax (GST) on air purifiers amid worsening air quality in the national capital and adjoining regions.
The case arose from a PIL filed by Advocate Kapil Madan challenging the classification of air purifiers as ordinary consumer appliances attracting 18% GST. The petitioner urged that, given Delhi’s persistent air pollution, air purifiers are no longer luxury items but essential equipment required to safeguard public health.
A vacation bench comprising Justice Vikas Mahajan and Justice Vinod Kumar heard the matter.
The petitioner contended that Delhi is facing an “extreme emergency crisis” due to severe air pollution, especially during winter months when air quality frequently deteriorates to “very poor” and “severe” levels. It was argued that air purifiers should be treated as health-related necessities and classified as “medical devices,” thereby attracting GST at the concessional 5% rate. The plea also relied on earlier recommendations of a Parliamentary Standing Committee advocating a reduction in GST on air purifiers and filters to improve affordability.
Appearing for the Centre, Additional Solicitor General N. Venkataraman sought time to file a detailed response. The Centre informed the court that any decision on GST rates falls within the domain of the GST Council, and that its meetings are required to be held physically, making it impractical to convene them through video conferencing.
The Court noted that the issue raised in the PIL concerns public health and affordability in the context of recurring air pollution episodes in Delhi. It also recalled that in earlier hearings, the government had been asked to clarify its stand on GST on air purifiers and to place the matter before the GST Council for consideration.
The Delhi High Court granted the Central Government ten days’ time to file its response to the PIL. The matter has been listed for further hearing on January 9, 2026 when the court will examine the Centre’s stand and the feasibility of the GST Council deliberating on the issue.
Disclaimer: This news/ article includes information received via a syndicated news feed. The original rights remain with the respective publisher.
Picture Source :
