Archive · 6 Oct 2026
GST Committee Recommends No Rate Cut on Air, Water Purifiers
A GST committee has recommended keeping the current 18% tax on air and water purifiers.
Some people and groups have called for the tax on air purifiers to be lowered because air pollution is a concern.
The committee said a lower tax could cause problems for companies that make purifiers in India.
It also said a zero tax could mean companies cannot get back taxes paid on the materials they use.
HEPA filters are used in many places, not just homes, which could make different tax rates hard to manage.
The committee also worried that cheaper imports might gain an advantage.
The recommendation also covers water-purifier parts, including filters and RO membranes.
A previous proposal to lower the tax on household water purifiers was not accepted.
The GST Fitment Committee recommended retaining the 18% GST rate on air purifiers and water purifiers.
The recommendation comes amid calls for relief, including observations by the Delhi High Court and a parliamentary committee’s recommendation to reduce or abolish GST on air purifiers and HEPA filters.
The committee said a 5% rate could create an inverted duty structure, while a nil rate could leave input taxes embedded in manufacturers’ prices.
It said HEPA filters have uses across homes, hospitals, laboratories, clean rooms, HVAC systems and industrial premises, complicating a household-only rate cut.
The committee also cited risks to domestic manufacturers from cheaper imports and recommended no change for water-purifier parts such as RO membranes and filter cartridges.
- Who
- The GST Fitment Committee; the Delhi High Court and a parliamentary standing committee also addressed GST on air purifiers.
- What
- The Fitment Committee recommended no change to the 18% GST rate on air and water purifiers and specified water-purifier parts.
- When
- The article does not state when the Fitment Committee made its recommendation; it refers to a proposal considered at the 45th GST Council meeting.
- Where
- India.
- Why
- The committee cited potential tax-structure problems, difficulty distinguishing household from other HEPA-filter uses, and a possible advantage for cheaper imports.
Arguments for GST relief
Reasons cited against a rate cut
Tax on air-pollution protection
Arguments for GST relief
The Delhi High Court observed that GST on air purifiers should be reduced, and a parliamentary committee recommended reducing or abolishing GST on air purifiers and HEPA filters.
Reasons cited against a rate cut
The Fitment Committee recommended no rate change, citing tax-structure and manufacturing concerns.
Effects on manufacturers and imports
Arguments for GST relief
Supporters of relief have called for a lower or abolished rate on air purifiers and HEPA filters.
Reasons cited against a rate cut
The Fitment Committee said a 5% rate could create an inverted duty structure, a nil rate could embed input taxes in prices, and cheaper imports could gain an advantage over domestic manufacturers.
- Recommended air-purifier GST rate
- No change to the existing 18% rate
- Recommended water-purifier GST rate
- No change to the existing 18% rate
- Water-purifier parts covered
- RO membranes, filter cartridges and filter housings
- Potential reduced air-purifier rate discussed
- 5%; the committee said this could create an inverted duty structure
- Potential zero-rate concern
- Manufacturers could be unable to claim input tax credit, leaving input taxes embedded in ex-factory prices
- Earlier water-purifier proposal
- A proposal to reduce household purifier GST from 18% to 12% was not accepted at the 45th GST Council meeting
- Other calls for air-purifier tax relief
- The Delhi High Court observed that GST on air purifiers should be reduced; a parliamentary standing committee recommended reducing or abolishing GST on air purifiers and HEPA filters