Delhi HC Directs GST Council to Cut Air Purifier Tax

The Delhi High Court on Wednesday directed India's Goods and Services Tax Council to convene an urgent meeting and consider reducing the 18 percent tax on air purifiers to five percent, citing the severe air pollution crisis gripping the national capital and surrounding regions.

A division bench comprising Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela issued the order while hearing a public interest litigation filed by advocate Kapil Madan. The petition seeks to reclassify air purifiers as medical devices under the Drugs and Cosmetics Act, arguing that they perform a preventive function by filtering hazardous particulate matter and mitigating respiratory risks. Madan contended that treating the devices as luxury items, akin to air conditioners or televisions, is arbitrary and unreasonable, especially when comparable health-related equipment attracts the lower tax rate. The plea emphasized that access to clean indoor air has become essential for public health amid Delhi's "extreme emergency crisis," rendering the high tax an unconstitutional burden that limits affordability for many residents.

The court expressed strong frustration with the central...