NEW DELHI: The Delhi High Court on Wednesday asked the Goods and Services Tax (GST) Council to consider whether air purifiers should be classified as medical equipment, noting that the “severe” air pollution levels in the capital calls for immediate attention to the matter.
A bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela was hearing a public interest litigation (PIL) where the judges questioned why air purifiers, despite their role in mitigating health risks from toxic air, continue to be taxed at 18%.
The bench asked the GST Council to convene a meeting at the earliest to deliberate on the issue, while referring to a Parliamentary Standing Committee report, which had recommended a more compassionate stance by either eliminating or significantly lowering GST on air purifiers and the HEPA (High-Efficiency Particulate Air) filters they use. The bench said that classifying air purifiers as medical equipment could justify reducing the GST rate from the current 18% to the concessional 5% slab.
Acknowledging that assembling a nationwide body may take time, the bench insisted, “public health concerns cannot wait”. The court directed the government to clarify by December 26, the next date of hearing on the issue, as to how soon the Council could meet, adding that if a physical meeting is not possible, “discussions could be conducted virtually.”
The court said that while ensuring clean air is a fundamental duty of the State, reducing the tax burden on health-protective devices is the least that can be done. The bench suggested that as a temporary relief, a short-term GST exemption could be given to air purifiers, while urging the Centre to treat the matter with “urgency”.
The court had earlier expressed dissatisfaction with authorities’ lack of decisive measures to combat the pollution crisis, while questioning why air purifiers, “despite their role in mitigating health risks from toxic air, continue to be taxed at 18%”.
Senior Advocate Arvind Nayar, appearing for the petitioner, told the court that the air purifiers should be recognised as medical devices, thereby qualifying for a lower tax rate. He added that the purifiers play a vital preventive role during severe air pollution.