Amid worsening air quality in Delhi and neighbouring regions, the Delhi High Court on Friday questioned why air purifiers continue to attract 18% GST, noting that high prices place them beyond the reach of the common man. The observations came during the hearing of a PIL seeking a reduction of GST on air purifiers to 5%.
The Centre, however, opposed the plea, raising "serious constitutional concerns". The Additional Solicitor General argued that GST rate fixation is a policy decision vested solely in the GST Council and warned that entertaining such petitions could open a "Pandora's Box".
The petitioner argued that air purifiers are wrongly taxed and should be classified as medical devices, citing a February 2020 notification under the Drugs and Cosmetics Act. The Centre countered that the Health Ministry, which regulates medical devices, was not even impleaded and that the issue is already under consideration by a parliamentary committee.
Clarifying that it was only expressing a prima facie view, the Court said the final call rests with the GST Council. Granting time to the Union government, the bench directed it to file a counter-affidavit within 10 days. The case will be heard next on January 9, 2026.
CAclubindia
