Delhi High Court Urges GST Council to Consider Lower Tax on Air Purifiers Amid Toxic Air Crisis

Delhi High Court Urges GST Council to Consider Lower Tax on Air Purifiers Amid Toxic Air Crisis

Amid worsening air pollution in the national capital, the Delhi High Court has asked the Goods and Services Tax (GST) Council to convene a meeting to consider reducing the tax on air purifiers, observing that clean air has become a basic necessity rather than a luxury for citizens.
A Division Bench comprising Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela made the observation while hearing a public interest litigation (PIL) seeking a reduction in GST on air purifiers. The court noted that if the state is unable to ensure clean outdoor air, it must at least make tools that help protect indoor air quality more affordable.
Currently, air purifiers attract 18 per cent GST, placing them in a higher tax bracket. The petition argued that in cities like Delhi, where air quality frequently remains in the “poor” to “severe” category, air purifiers are essential for safeguarding public health and should be treated on par with medical or health-related devices, which attract lower tax rates.
The bench suggested that the GST Council hold a meeting at the earliest to deliberate on the issue and even proposed the option of a virtual meeting to avoid delays. The court also directed the Centre’s counsel to seek instructions on the timeline for such a meeting.
Highlighting the serious health implications of prolonged exposure to polluted air, the High Court said the issue must be treated as a public health concern, especially for children, the elderly, and those suffering from respiratory ailments.
The matter has been posted for further hearing, with the court indicating that it would closely monitor the response of the authorities. The observation comes at a time when Delhi continues to grapple with hazardous air quality levels, prompting renewed debate over policy measures to mitigate the impact of pollution on public health.

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