‘If You Can't Provide Clean Air...’: Delhi HC Asks Centre To Slash GST On Air Purifiers

Last Updated:December 24, 2025, 16:07 IST

The bench said that if the authorities cannot provide clean air for citizens to breathe, then the least it can do is to reduce the GST on air purifiers.

The High Court was hearing a public interest litigation (PIL) seeking directions to the central government to classify air purifiers as "medical devices" (Image: AI-Generated)

The Delhi High Court on Wednesday called out the Central government over the air pollution crisis in the national capital and directed the Goods and Services Tax (GST) Council to convene a meeting and decide the issue of lowering or abolishing GST on air purifiers at the earliest, as the city continues to record ‘very poor’ to ‘severe’ air quality.

A bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela expressed displeasure over the authorities doing nothing to grant exemption from taxes on air purifiers in this “emergency situation" when the air in Delhi is ‘very poor’, news agency PTI reported.

The bench said that if the authorities cannot provide clean air for citizens to breathe, then the least it can do is to reduce the GST on air purifiers, which are currently taxed at 18%.

“This is the minimum that you can do. Every citizen requires fresh air. If you can’t do it, minimum you can do is reduce GST. Give an exemption for 15 days on a temporary basis. Treat this situation as an emergency. Take instructions and tell us now. Tell us now when will you come back with instructions," the bench said as quoted by Bar&Bench.

The High Court was hearing a public interest litigation (PIL) seeking directions to the central government to classify air purifiers as “medical devices" and reduce the GST to the 5% slab. Air purifiers are currently taxed at 18%.

The petition by advocate Kapil Madan said that purifiers cannot be treated as luxury items in view of the “extreme emergency crisis" caused by severe air pollution in Delhi.

It contended that access to clean indoor air has become indispensable for health and survival.

“Imposition of GST at the highest slab upon air-purifiers, a device that has become indispensable for securing minimally safe indoor air, renders such equipment financially inaccessible to large segments of the population and thereby inflicts an arbitrary, unreasonable, and constitutionally impermissible burden," the plea said.

(With inputs from agencies)

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