Delhi High Court Advocates GST Reduction on Air Purifiers Amid Rising Pollution

The Delhi High Court has urged the GST Council to decide promptly on classifying air purifiers as medical equipment to potentially lower their GST rate from 18% to 5%. Highlighting severe air pollution in Delhi, the Court stressed its importance and fixed December 26 as the next hearing date.

The Delhi High Court has called upon the GST Council to convene urgently to deliberate on potentially reclassifying air purifiers as medical equipment, a shift that could see their GST rate slashed from 18% to a concessional 5%. Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela referenced a parliamentary report advocating for lower GST on such devices, given the ongoing air quality crisis in Delhi.

The Court emphasized the critical nature of addressing air pollution and urged the GST Council to prioritize public health concerns. It set the next date for hearing on December 26, seeking clarity from government representatives on how quickly the Council could assemble to discuss the issue. The judges suggested that if an in-person meeting is not feasible, then virtual discussions should take place.

During proceedings, the judges expressed frustration over the perceived inertia in tackling the pollution problem, questioning the high tax rates on air purifiers despite their health benefits. Advocate Kapil Madan, spearheading the public interest litigation, argued for a tax reclassification of air purifiers, asserting their role in mitigating pollution threats and ensuring the right to clean air as mandated by the Constitution.

(With inputs from agencies.)