Delhi HC raps Centre over 18% GST on air purifiers
Asks Centre to take immediate action on granting a temporary GST exemption
image for illustrative purpose
New Delhi: The Delhi High Court on Wednesday pulled up the Union government over the worsening air pollution crisis in the national capital, observing that if clean air cannot be ensured for citizens, at the very least the Goods and Services Tax (GST) on air purifiers should be reduced.
A Bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela, while hearing a public interest litigation (PIL) seeking to declare air purifiers as falling within the category of medical devices, asked the Centre to take immediate instructions on granting a temporary GST exemption.
“This is the minimum that you can do. Every citizen requires fresh air. If you cannot provide it, at least reduce the GST. Give an exemption for 15 days on a temporary basis and treat this situation as an emergency,” the Bench orally observed.
It further questioned why the Centre could not invoke emergency powers to grant temporary relief.
“Why can’t this be placed before the GST Council immediately? When is the GST Council meeting? Is this proposal being taken before it?” the Delhi High Court asked.
The PIL filed by advocate Kapil Madan sought directions to categorise air purifiers as “medical devices” and slash the GST levied on them from 18 per cent to 5 per cent.
The petition contended that air purifiers have become indispensable during severe pollution levels, and taxing them at the highest slab makes them financially inaccessible to large sections of the population.
