By Centre Defers GST Cut on Air Purifiers, Says They Are Not Medical Devices; Warns of Flood of Similar Demands
New Delhi: The Centre on Friday deferred any reduction in the Goods and Services Tax (GST) on air purifiers, a day after the Delhi High Court suggested examining the issue while hearing a petition related to severe air pollution in the national capital.
Representing the Centre, Additional Solicitor General N. Venkataraman informed a bench of Justices Vikas Mahajan and Vinod Kumar that air purifiers cannot be classified as medical devices, as per the Health Ministry’s decision. He argued that treating them as medical equipment for tax benefits would be incorrect under existing regulations.
The government further told the court that the classification of goods and determination of GST rates is a detailed statutory process handled by the GST Council—a constitutional body comprising the Centre and all states. Any change in tax rates requires extensive consultation, regulatory scrutiny, and consensus, and cannot be fast-tracked through judicial intervention.
Warning of wider implications, the Centre said accepting such pleas could open a “Pandora’s box” of similar requests from multiple sectors seeking GST reclassification or rate reductions. The issue, it added, has already been examined at the highest policy level, including by the finance minister, and courts cannot direct the GST Council to alter tax slabs.
The bench, however, highlighted the public health impact of air pollution and questioned why air purifiers—typically priced between ₹10,000 and ₹15,000—should not be made more affordable for economically weaker sections. Observing that air pollution affects people nationwide, the court acknowledged the broader implications of the matter while granting the Centre time to respond.
The court deferred any interim relief in the public interest case seeking lower GST on air purifiers amid Delhi’s pollution crisis. The petitioner, advocate Kapil Madan, clarified that he was not seeking removal of tax but a correct classification under existing GST rules, arguing that air purifiers were wrongly placed in a higher tax slab instead of being treated like medical devices, which attract lower GST.
With no counter-affidavit filed so far, the court directed the Union government to submit a detailed response within 10 days and scheduled the next hearing for January 9, after the court vacation.
