Delhi HC Questions 18% GST on Air Purifiers Amid Pollution Crisis



Quick Summary
The Delhi High Court has raised concerns about the 18% Goods and Services Tax (GST) applied to air purifiers, suggesting that the high cost makes them inaccessible to ordinary citizens during a severe pollution crisis. This came as the court heard a public interest litigation requesting the GST rate be lowered to 5%. The government, however, has opposed the reduction, citing constitutional issues and stating that tax rate decisions are within the GST Council's purview.

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 sol
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FAQ :

The court is questioning the 18% GST on air purifiers because it makes them unaffordable for the common person, especially during a severe pollution crisis.

The main argument is that air purifiers are essential for health due to pollution and should be classified as medical devices, thus attracting a lower GST rate.

The government opposes the plea, arguing that GST rate fixation is a policy decision for the GST Council and that entertaining such petitions could set a problematic precedent.

The current GST rate on air purifiers is 18%.

The case will be heard again on January 9, 2026.




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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

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