The Delhi High Court has urged the Goods and Services Tax (GST) Council to convene a meeting promptly to discuss reducing the 18% GST on air purifiers due to the deteriorating air quality in Delhi and neighboring NCR areas. The court noted that air purifiers’ functions could warrant a lower GST rate of 5%, as observed during a hearing on a public interest litigation (PIL) seeking to classify air purifiers as medical devices. The PIL highlighted the necessity of reducing the GST from 18% to 5% in light of the ongoing air pollution crisis.
The court issued a notice on the petition and acknowledged a recommendation from the Parliamentary Standing Committee on Environment, Forest, and Climate Change to either abolish or decrease the GST on air purifiers and HEPA filters. Emphasizing the urgency of the situation, the court directed the GST Council to promptly address the issue of reducing or eliminating GST on air purifiers. The court stressed the need for an immediate decision given the critical air quality conditions in Delhi and nearby regions.
During a subsequent hearing, the court emphasized the importance of ensuring clean air for citizens, suggesting that at the very least, the GST on air purifiers should be reduced if clean air cannot be guaranteed. The court questioned why emergency powers could not be invoked to provide temporary relief and urged the Centre to expedite discussions within the GST Council. The matter has been scheduled for further hearing to determine the earliest possible meeting of the GST Council and subsequent decision-making process.
