Amid worsening air pollution and mounting health concerns in the national capital, the central government has opposed an immediate reduction in Goods and Services Tax (GST) on air purifiers, currently taxed at 18 per cent. The stand was presented before the Delhi High Court, which has been hearing a petition seeking tax relief to make air purifiers affordable for the wider population during what the court has termed a “public health emergency”.
Appearing for the government, Additional Solicitor General N Venkataraman argued that GST rates cannot be altered through judicial intervention. He said such decisions fall within the domain of the GST Council, which follows a structured process involving consultations with stakeholders, regulatory checks, and ministerial approvals. Reducing GST via a writ petition, he warned, could open a “Pandora’s box” and disrupt the established taxation framework.
The government also maintained that air purifiers cannot automatically be treated as medical devices, a classification that would attract a lower five per cent GST. According to the Centre, only the Health Ministry is empowered to decide such categorisation, and it is not a party to the current case. However, the ASG clarified that the government has not yet taken a final decision on the matter.
Earlier, the Delhi High Court took a strong stance on the issue, giving the Centre a clear choice: ensure access to clean air or reduce GST on air purifiers. The bench observed that with air purifiers costing between ₹10,000 and ₹15,000, high taxation puts them out of reach for poorer households, despite hazardous air quality posing serious health risks.
Citing global health data, the court noted that air pollution was linked to nearly 15 per cent of all deaths in Delhi in 2023. While the Centre has previously said there is no “conclusive evidence” directly linking air pollution to mortality, the court stressed that preventive measures are the minimum expected response during an ongoing air quality crisis.
The matter remains under consideration as Delhi continues to grapple with toxic smog and its long-term health consequences.
