Archive · 29 Dec 2025
Delhi High Court's Role in GST Rates on Air Purifiers
The Delhi High Court recently suggested that the GST rate on air purifiers and HEPA filters should be reduced from 18% to 5% by categorizing them as medical devices.
The court also urged the GST Council to meet and discuss this issue.
However, the Centre argued that the court's intervention might disrupt the usual process.
The GST Council, which includes the Centre and states, is the body responsible for deciding GST rates, and any change requires a majority vote.
While the court's intention to address air pollution is good, some believe it should not interfere in matters that are meant to be handled by the legislature and executive.
Delhi High Court suggested reducing GST on air purifiers and HEPA filters to 5% by categorizing them as medical devices.
The court urged the GST Council to meet and discuss the issue.
The Centre argued that the court's intervention might disrupt the usual legislative process.
GST rates are decided by the GST Council, which requires a three-fourth majority vote.
The issue of air pollution is of urgent public importance, but the court's role is limited to clean-up, not fixing GST rates.
- Who
- Delhi High Court, GST Council, Centre, States
- What
- Delhi High Court's intervention in GST rates on air purifiers
- When
- Recent, specific date not mentioned
- Where
- Delhi High Court, India
- Why
- To address air pollution and reduce GST rates on air purifiers
- Issue
- GST rates on air purifiers and HEPA filters
- Current GST Rate
- 18%
- Proposed GST Rate
- 5%
- Court's Suggestion
- Categorize air purifiers as medical devices
- GST Council
- Constitutional body with Centre and states
- Decision Requirement
- Three-fourth majority in GST Council
