Delhi HC questions Centre on air purifiers' 18% GST levy
What's the story
The Delhi High Court has questioned the central government over the high Goods and Services Tax (GST) on air purifiers amid an air emergency. The court, led by Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela, was hearing a public interest litigation (PIL) that sought to reclassify air purifiers as medical devices. This would reduce their GST from 18% to 5%.
Government's delay
Court criticizes government's response to air quality crisis
The court was critical of the government's request for more time to respond. "What is 'in due time?' When thousands of people die?" it asked, stressing that access to clean air is a basic need. The judges suggested immediate relief measures under the National Security Act during this air emergency. They asked government counsel to clarify their position on this by 2:30pm on Wednesday.
Petition details
PIL argues for reclassification of air purifiers
The PIL was filed by advocate Kapil Madan, who argued that air purifiers are essential for health and should not be taxed at the highest slab. The plea states that this high tax makes them financially inaccessible to many people. It also argues that air purifiers meet the definition of medical devices under a 2020 Centre notification, as they help ensure safe respiration and reduce exposure to harmful pollutants.
Tax burden
Petition highlights disproportionate tax burden on essential devices
The petition argues that taxing air purifiers at 18% is arbitrary and disproportionate, especially when other medically recognized devices are taxed less. It contends that access to clean indoor air is critical for health and survival during extreme emergencies like Delhi's severe air pollution crisis. The court's questioning of the Centre comes amid growing concerns over deteriorating air quality in urban areas across India, in particular the National Capital Territory of Delhi.