Centre Tells Delhi High Court GST On Air Purifiers Is Council’s Exclusive Domain

The Centre has told the Delhi High Court that decisions on GST rates for air purifiers fall strictly under the purview of the GST Council, and courts cannot determine tax classifications or rate reductions, according to a recent report by NDTV. The government’s reply was filed after a PIL asked the court to lower GST on air purifiers and treat them as medical equipment.

GST Council’s Constitutional Authority Stressed

In court, the Centre stressed that decisions on GST slabs and product categories are the GST Council’s business alone. It said judges cannot rewrite tax policy and doing so would upset the balance of power between Delhi and the states.

The affidavit cited Article 279A of the Constitution, under which the GST Council was formed, emphasising that its recommendations are the guiding mechanism for decisions relating to the Goods and Services Tax. By implication, the Centre maintained that courts are not the forum to seek relief on GST slabs, especially for issues already under evaluation within the Council’s working groups.

The government also noted that air purifiers currently attract 18 per cent GST under existing tariff classifications. Typically, lower rates apply to medical devices, a point central to the petitioners’ plea. However, the Centre said the question of reclassification is being deliberated through established institutional channels, including parliamentary committees that have taken cognisance of rising pollution and the public health need for filtration devices.

Petition Pushes For Relief Amid Pollution Crisis

The PIL, filed by advocate Kapil Madan, has asked for air purifiers to be treated as essential health devices instead of lifestyle electronics. The petitioner argued that at a time when urban pollution levels are persistently severe, taxation should not price out a product that can directly benefit vulnerable groups such as children, the elderly, and individuals with respiratory distress.

Earlier, during preliminary hearings, the Delhi High Court had wondered aloud why the GST rate could not be reduced to make such devices more accessible, noting the harsh reality of pollution in the capital and neighbouring regions. The court granted the Union government additional time to file a full reply and posted the matter for further hearing.

Wider Policy Context

The fight over GST on air purifiers also taps into a bigger question: should items tied to public health get cheaper taxes when pollution is getting worse? Pollution levels in major metros routinely reach hazardous bands, prompting increased private spending on filtration, masks, and medical treatment. Advocates for relief argue that taxation should reinforce public health goals, not impede them.

For now, the Centre’s position sets clear boundaries. If the tax is to change, it will have to come from the GST Council rather than a court order. The outcome of this matter may shape how future disputes over tax rates are handled when they intersect with public health and environmental concerns.