Government Opposes Reducing GST on Air Purifiers
The Union government has opposed a petition in the Delhi High Court seeking to reduce the Goods and Services Tax (GST) on air purifiers from the current 18 per cent to 5 per cent to make the devices more affordable amid severe air pollution in the capital region. The government told a vacation bench that cutting the tax rate through a court order could raise constitutional issues and undermine the established process for tax decisions.
During the hearing, the Centre’s lawyer argued that GST rates are set by the GST Council, a constitutional body of the Centre and states, and that the council’s procedures must be respected. The government cautioned that bypassing this process could open the door to many similar tax reduction demands on other products, a scenario it described as opening a “Pandora’s box.”
Public Interest Plea and Court Concerns
The petition, filed as a public interest litigation by advocate Kapil Madan, asked the court to classify air purifiers as medical devices, which would allow them to attract a lower 5 per cent GST. The court expressed concern over the affordability of air purifiers for ordinary citizens, noting that prices often start around ₹10,000 and can go much higher, making them out of reach for many families amid worsening air quality.
While the High Court acknowledged the need to consider public health, it also recognised that tax policy falls within the domain of the GST Council and legislative processes. The court has asked the government to file a detailed response within 10 days and listed the matter for further hearing in early January.
Broader Context
Delhi and surrounding regions have experienced episodes of very poor air quality during the winter months, prompting legal challenges and public calls for stronger measures to help residents cope with pollution. The tax debate highlights wider policy discussions about balancing fiscal rules with public health needs.
