Archive · 9 Jan 2026
Centre opposes GST cut on air purifiers
The Centre is opposing a court case that wants to reduce the tax on air purifiers.
The court case says air purifiers should be treated like medical devices and have a lower tax rate because of the bad air quality in Delhi.
The Centre says only the GST Council can decide on tax rates, and courts should not interfere.
The petitioner argues that air purifiers help people breathe better and should be cheaper.
The court is upset that nothing has been done to reduce taxes on air purifiers during this bad air quality situation.
The Centre also says that classifying air purifiers as medical devices would make them more expensive and harder to find in the market.
The Centre opposes a PIL seeking to classify air purifiers as medical devices and reduce GST rates from 18% to 5%.
The Delhi High Court is set to hear the plea, which argues that air purifiers should be more affordable due to severe air pollution.
The Centre claims judicial intervention in GST matters is constitutionally impermissible and would undermine the GST Council's authority.
The petitioner, Advocate Kapil Madan, argues that air purifiers qualify as medical devices and should have a lower GST rate.
The court has expressed displeasure over the lack of action to exempt air purifiers from taxes during the 'emergency situation' of poor air quality.
- Who
- The Centre (Government of India) and Advocate Kapil Madan (petitioner)
- What
- A PIL seeking to classify air purifiers as medical devices and reduce GST rates
- When
- The plea is listed for hearing on Friday (as of Jan 8)
- Where
- Delhi High Court, New Delhi
- Why
- To make air purifiers more affordable due to severe air pollution in Delhi
- GST Rate on Air Purifiers
- 18%
- Proposed GST Rate
- 5%
- Court Hearing Date
- Friday (as of Jan 8)
- Petitioner
- Advocate Kapil Madan
- Centre's Stance
- Judicial intervention in GST matters is impermissible
- Air Quality Index (AQI)
- Very Poor
- GST Council's Role
- Exclusive domain for GST recommendations
- Petition's Allegation
- Colourable and motivated attempt for regulatory reclassification
Sources
Centre opposes in HC plea to reduce GST on air purifiers, says judicial intervention impermissible
'Medical Device Tag Doesn't Decide Tax Rate': Centre Opposes Plea To Slash GST On Air Purifiers
Classifying air purifiers as medical device will restrict market entry, Centre tells HC
Classifying air purifiers as medical devices cannot determine rate of GST, may affect market supply: Centre tells Delhi HC