The Delhi High Court on Wednesday (December 24) strongly criticised the government for not reducing the Goods and Services Tax (GST) on air purifiers, even as the national capital battles a severe air pollution crisis. The court questioned why air purifiers continue to attract the highest GST slab of 18%, despite Delhi’s air quality frequently touching hazardous levels and posing serious risks to public health. The bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela was hearing a public interest litigation (PIL) filed by advocate Kapil Madan.
The petition seeks that air purifiers be classified as medical devices, which would bring them under the lower 5% GST slab. It argues that air purifiers, crucial for ensuring clean air, should not be treated as luxury products. The plea contends that access to air purifiers has become essential for health and survival, particularly for people with respiratory ailments, children and the elderly. It further states that the 18% GST is imposing an unnecessary financial burden on the public, making it more difficult for people to purchase devices that are vital to counter the life-threatening impact of air pollution.
In a sharp remark, the High Court questioned the Centre’s request for additional time to respond. The bench said, “What is ‘in due time’? When thousands of people die?”, underscoring the urgency of the situation. The judges observed that the government has failed to provide clean air to citizens amid the ongoing pollution crisis and added, “The least you can do is give them access to air purifiers.” The court also suggested that the government explore temporarily exempting air purifiers from GST under the National Security Act to tackle the present air emergency.
The bench made it clear that the authorities could no longer defer action on this issue. The judges directed government counsel to obtain instructions from the competent authorities and place a concrete proposal before the court by 2:30 p.m. the same day. In its observations, the court urged the government to take into account the health consequences of continuing to levy a high GST rate on essential air purifiers, particularly in the context of Delhi’s pollution emergency. The judges noted that imposing steep taxes on such life-saving equipment runs contrary to principles of fairness and justice, especially when the State has not been able to guarantee adequate air quality.