Amidst Delhi’s poor air quality, the demand to reduce GST on air purifiers has intensified. The Delhi High Court has sought a response from the central government within 10 days on a petition filed in this regard. The court stated that when the AQI is extremely poor, air purifiers cannot be considered a luxury item. Currently, they are subject to 18% GST.

Delhi Pollution Crisis Sparks Legal Push for Lower GST on Air Purifiers
New Delhi: The demand to reduce the GST on air purifiers, in light of the continuously deteriorating air quality in the capital Delhi, has now reached the courts. The Delhi High Court has issued a notice to the central government on this issue and directed it to file a response within 10 days. The next hearing in the case will be on January 9.
The vacation bench of Justices Vikas Mahajan and Vinod Kumar has explicitly asked the central government about its stance on reducing GST on air purifiers. The court acknowledged that in the current circumstances, it is not merely a consumer item but a serious matter related to health.
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Earlier, the Delhi High Court had expressed displeasure over the government's inaction during the hearing on this issue. A bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela had said that when the AQI is in the 'very poor' category, the government should take emergency measures.
Currently, air purifiers are subject to 18 percent GST, which falls under the highest tax slab. The petition demands that it be considered a medical device and the GST be reduced to 5 percent so that common people can afford it.
The public interest litigation (PIL) filed by advocate Kapil Madan states that it is wrong to call air purifiers a luxury item in polluted places like Delhi. Amidst severe pollution, clean indoor air has now become essential for life and health.
The petition also states that the high tax rate makes air purifiers expensive, putting them out of reach for a large segment of the population. This situation is not only arbitrary but also violates the right to equality and the right to life under the Constitution.
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The High Court had previously directed the GST Council to hold a meeting soon to consider this issue. The court stated that if the government cannot provide clean air to its citizens, it should at least make the means of protecting themselves affordable.
All eyes are now on the central government's response. If the government adopts a positive stance, this decision could prove to be a major relief for millions of people struggling with pollution.