Archive · 25 Dec 2025
Delhi HC Orders GST Council to Reduce Air Purifier Tax
The Delhi High Court is asking the government to either provide clean air or reduce the tax on air purifiers.
A lawyer named Kapil Madan has filed a petition asking the court to declare air purifiers as medical devices.
He says air purifiers are not luxury items but necessary for people in Delhi-NCR due to severe air pollution.
Currently, air purifiers have an 18% tax, which the lawyer argues is too high.
He wants the tax to be reduced to 5%, like other medical devices, because air purifiers help prevent health problems caused by bad air quality.
The court agrees and has asked the government to respond quickly.
The government says there is no clear evidence that air pollution directly causes deaths, but the court and the lawyer believe air purifiers are essential for health and survival.
The Delhi High Court has demanded the government reduce the GST on air purifiers from 18% to 5% or provide clean air to citizens.
A PIL filed by Advocate Kapil Madan argues that air purifiers should be classified as medical devices due to their health benefits.
The court expressed displeasure over the lack of action on the issue and asked the government to respond by 2:30 pm.
Delhi's AQI remains in the 'very poor' category, with readings of 349 in Delhi and 355 in Noida as of 7 am.
The government maintains there is no conclusive evidence directly linking air pollution to mortality, while the petitioner argues air purifiers are indispensable for health.
- Who
- Advocate Kapil Madan and the Delhi High Court
- What
- A PIL seeking to reclassify air purifiers as medical devices and reduce GST from 18% to 5%
- When
- The matter is likely to come up for hearing today
- Where
- Delhi High Court
- Why
- To make air purifiers more accessible during the air pollution crisis and reduce the health burden on citizens
- Petitioner
- Advocate Kapil Madan
- Current GST Rate on Air Purifiers
- 18%
- Proposed GST Rate
- 5%
- Key Pollutants
- PM2.5, PM10
- Health Risks
- Respiratory illness, lung damage, cardiac distress
- Government Notification Date
- February 11, 2020
- Court
- Delhi High Court
- Article Cited
- Article 21 of the Constitution
- Delhi's AQI
- 349 (as of 7 am)
- Highest Recorded AQI in December
- 469 (December 21, 2017)
Sources
Air purifier not luxury, PIL before Delhi High Court seeks reclassification as medical devices, challenges 18% GST
Luxury or necessity? Delhi residents file PIL to reduce GST on air purifiers, demand medical status for them
"Provide Clean Air Or...": Delhi High Court's GST And Air Purifier Demand
Delhi HC expresses displeasure over no tax exemption on air purifiers in ’emergency situation’
'Provide Clean Air Or Slash GST On Air Purifiers': Delhi HC Rips Into Centre As Toxic Smog Blankets North India
Reduce GST On Air Purifiers If Clean Air Can’t Be Ensured: Delhi High Court To Centre As Air Quality In National Capital Continues To Remain 'Very Poor'
‘If you can’t give clean air, cut GST’: Delhi HC flags 18 per cent tax on air purifiers as AQI worsens
Delhi air pollution: Why air purifiers aren't classified as medical devices? Here's all you need to know
Amid soaring AQI levels, Delhi HC directs GST Council to meet soon to consider lowering tax rate on air purifiers
Delhi HC raps Centre over 18 pc GST on air purifiers
'We breathe 21,000 times a day, calculate the harm': Delhi High Court questions government over 18% GST on air purifiers amid pollution crisis
Delhi HC directs GST Council to meet at earliest, consider lowering GST on air purifiers
‘See no reason why 5% GST can also not be provided for air purifiers’: Delhi HC seeks panel response on slashing GST
Delhi HC asks Centre to consider lowering GST on air purifiers in view of air pollution
Reduce GST on air purifiers: HC raps Centre over pollution
Delhi High Court asks GST Council to review GST on air purifiers
Delhi HC Expresses Displeasure Over No Tax Exemption on Air Purifiers in 'Emergency Situation'
‘Minimum you can do’: Delhi HC advises govt to reduce GST on air purifiers
Will GST On Air Purifiers Be Reduced? Delhi HC To Hear Plea On Dec 26
Delhi high court flags air pollution crisis, asks GST council to cut purifier tax - Telegraph India
Delhi HC raps Centre over 18% GST on air purifiers
Delhi City breathes better after 13 days as AQI improves
Reduce GST on air purifiers: HC raps Centre over pollution
