New Delhi: The Delhi High Court on Friday asked the government of India to explain why the goods and services tax (GST) on air purifiers cannot be reduced to make them affordable, given the deteriorating air quality in Delhi and neighbouring regions.
The observation came after the GoI submitted that GST decisions are taken by the GST Council, a constitutional body involving the Union finance minister and representatives of all states and Union territories, and not by Delhi alone. Additional Solicitor General N Venkataraman said any change requires consensus and physical voting, as virtual meetings are not permitted.
A vacation bench of Justices Vikas Mahajan and Vinod Kumar granted the Centre 10 days to file a detailed counter affidavit and listed the matter for further hearing on January 9.
Expressing concern over the high cost of air purifiers, the bench noted that prices range from Rs 10,000 to Rs 60,000, putting them beyond the reach of the common man.
It questioned why GST could not be reduced from 18% to 5% in the prevailing conditions.
The court was hearing a PIL filed by advocate Kapil Madan, seeking directions to classify air purifiers as “medical devices” and tax them under the 5% GST slab.
Madan argued that air purifiers cannot be treated as luxury items amid what he described as an “extreme emergency” caused by severe air pollution.
The bench observed that the issue affects everyone and said it had shared similar concerns during the previous hearing. The ASG acknowledged the concern but said the matter involved constitutional and procedural complexities.
Venkataraman said the issue had been discussed at the highest level, including with the finance minister, but raised objections to the petition, claiming it was “loaded” and questioning its intent.
He also pointed out that some prayers were unrelated to GST and that key ministries were not parties to the case.
The GoI urged the court to allow time to file a comprehensive response, warning that judicial intervention could disrupt an ongoing legislative process, as a parliamentary standing committee had already taken up the matter earlier this month.
Madan countered that air purifiers were being taxed under the wrong slab, citing a notification that includes breathing devices under medical equipment.
However, the bench said it could not reach such a conclusion without examining the Centre’s response.
On December 24, the court had directed the GST Council to convene at the earliest to consider reducing or abolishing GST on air purifiers, noting official inaction despite “very poor” air quality levels.
