The Central government has opposed a Public Interest Litigation seeking a reduction in the GST on air purifiers, amid continuing concerns over air pollution in the national capital.
Appearing before the Delhi High Court on December 26, the Centre argued that any judicial direction to alter tax slabs would set an undesirable precedent and interfere with the constitutionally defined separation of powers. The government cautioned that such intervention could “open a Pandora’s box” by allowing courts to step into the legislative domain.
The PIL, filed by advocate Kapil Madan, urged the court to reclassify air purifiers as “medical devices,” which would reduce their GST rate from 18 per cent to 5 per cent. The petitioner contended that given the prevailing air quality crisis, air purifiers should be treated as essential health-related equipment rather than consumer appliances.
Opposing the plea, Additional Solicitor General (ASG) N. Venkataraman, representing the Union government, submitted that the authority to classify products as medical devices rests solely with the Ministry of Health and Family Welfare, not with the GST Council or the judiciary. He also questioned the intent behind the petition, suggesting that it appeared to be motivated by specific commercial interests rather than broader public welfare.
The Centre further informed the court that convening an urgent virtual meeting of the GST Council, as earlier suggested, was not possible. It clarified that under existing rules, the Council’s deliberations and voting must take place in physical meetings. The ASG maintained that bypassing the established legislative process through a judicial directive would amount to a violation of the Constitution’s basic structure.
While the High Court had earlier observed that making air purifiers affordable could be considered a minimum step to protect public health in the face of severe air pollution, it has now granted the Centre 10 days to file a detailed counter-affidavit.
The vacation bench comprising Justices Vikas Mahajan and Vinod Kumar has scheduled the next hearing for January 9, 2026. Until then, air purifiers will continue to attract the existing 18 per cent GST rate.
