Delhi HC Pushes Centre to Cut GST on Air Purifiers Amid Rising Pollution

The court's earlier order on December 24 had already directed the GST Council to consider lowering or even abolishing the GST on air purifiers at the earliest possible date. File Photo.

On Friday, the Delhi High Court asked the central government to file a detailed reply to a petition seeking a reduction in the Goods and Services Tax (GST) on air purifiers. This device is now considered essential for health and survival as Delhi continues to battle hazardous air pollution.

A vacation bench of Justices Vikas Mahajan and Vinod Kumar granted the Centre 10 days’ time to respond to the public interest litigation (PIL), listing the matter for further hearing on January 9, 2026.

Advocate Kapil Madan filed the PIL and challenged the 18 per cent GST currently levied on air purifiers. He argued that this high tax rate treats these life-sustaining devices as luxury items, a classification “disconnected from the ground realities of Delhi’s air quality emergency”.

The petition urges the government to reclassify air purifiers as “medical devices”, which would make them eligible for a lower tax slab of 5 per cent in the category of other health-oriented products. Madan’s plea highlights that in a city where air pollution often reaches “very poor” to “severe” categories, breathing clean indoor air isn’t a luxury but a necessity for millions.

The Centre’s counsel informed the court that the GST Council meeting, the statutory body that determines tax rates, must be held physically and cannot be convened via video conferencing, adding procedural complications to the plea’s demands. Additional Solicitor General N. Venkataraman sought time to prepare the government’s detailed reply, according to court proceedings.

The court’s earlier order on December 24 had already directed the GST Council to consider lowering or even abolishing the GST on air purifiers at the earliest possible date.

According to legal experts, with air pollution in the national capital showing little sign of relief, this legal push seeks to make air purifiers more affordable and accessible, especially for vulnerable populations struggling to cope with relentless smog and rising health risks.

Source: The Tribune