The Centre informed the Delhi High Court that decisions regarding GST rates on air purifiers are solely within the GST Council’s jurisdiction. Any judicial intervention in this area would violate the principles of cooperative federalism and the constitutional framework. The Centre emphasized that the GST Council, as a constitutional body, is the only authority authorized to make recommendations on GST rates and classifications.
The Centre argued that court-mandated changes to GST rates would disrupt the carefully established constitutional process. It stressed that courts should not interfere in economic and fiscal policy matters, especially those related to GST decisions. The Centre highlighted that any judicial direction to modify GST rates would essentially replace the role of the GST Council, undermining the separation of powers doctrine.
Regarding the classification of air purifiers, the Centre clarified that they are currently taxed at 18% under the GST regime. The government pointed out that air purifiers do not fall under the highest tax slab of 40%. The Centre also mentioned that the issue of GST on air purifiers is already being addressed through parliamentary procedures based on recommendations from the Parliamentary Standing Committee on Science and Technology.
The Centre criticized a PIL seeking GST reduction on air purifiers, labeling it as a veiled attempt to reclassify air purifiers as medical devices for regulatory purposes. It argued that such reclassification could lead to restricted access and potential monopolies. The matter is scheduled for a hearing before the Delhi High Court, following objections raised by the Centre in response to the PIL.
