Amidst the persistent air quality crisis in Delhi-NCR, a legal battle has unfolded over the affordability of air purifiers. While the Delhi High Court has expressed concern that citizens are being “penalized” for seeking clean air, the Central Government has maintained a firm stance against a court-ordered tax reduction.
The Core Arguments
The PIL, filed by advocate Kapil Madan, argues that air purifiers should be reclassified as “medical devices” to lower their GST rate from 18% to 5%. The Centre’s opposition is based on several key pillars:
- Constitutional Boundaries: The government asserted that under Article 279A, only the GST Council has the exclusive power to recommend tax rates. Any judicial direction to modify these rates would violate the doctrine of separation of powers.
- Cooperative Federalism: The Centre argued that GST rates are the result of a delicate consensus between the Union and the States. Judicial interference would bypass this mandated consultative process.
- Regulatory Risks: Classifying air purifiers as medical devices would subject them to the Drugs and Cosmetics Act. The Centre warned this could trigger “monopoly conditions” and restrict market participation to only a few licensed entities.
- “Motivated” Litigation: In its affidavit, the Centre labeled the petition “colourable and motivated,” suggesting it may be driven by commercial interests seeking regulatory advantages rather than genuine public concern.
GST on Air Purifiers: Current vs. Proposed
| Feature | Current Status | Proposed PIL Status |
| GST Rate | 18% | 5% |
| Classification | Luxury/Consumer Durable | Medical Device |
| Reasoning | Discretionary appliance | Health necessity for survival |
| Regulatory Body | GST Council | Ministry of Health (proposed) |
The Court’s Perspective
The High Court has taken a more empathetic view of the public health crisis. During earlier hearings, the bench remarked that since the authorities have failed to provide clean air, they should at least make protective equipment more accessible to the common man.
- “Why wait till people die?” The bench questioned the government’s request for more time to respond, noting that thousands of citizens suffer from “very poor” AQI levels every winter.
- Parliamentary Support: The court highlighted a December 2025 Parliamentary Standing Committee report which recommended that the government “sympathetically consider” reducing or removing GST on air purifiers and HEPA filters.
What Happens Next?
The Delhi High Court has granted the petitioner time to file a rejoinder to the Centre’s affidavit. The matter is scheduled for further hearing on March 19, 2026. While a court-ordered cut seems unlikely given the constitutional hurdles, the pressure remains on the GST Council to address the issue in its upcoming sessions.
