The Union government has informed the Delhi High Court that it cannot unilaterally reduce the Goods and Services Tax (GST) on air purifiers. The Centre emphasized that decisions regarding tax rates are the exclusive domain of the GST Council, a constitutional body comprising Union and state finance ministers.
This clarification came in response to a public interest litigation (PIL) that sought to classify air purifiers as medical devices, arguing that they should attract a lower GST rate of 5 percent instead of the current 18 percent. Petitioners claimed that air purifiers help combat air pollution, protect public health, and should therefore be taxed like essential medical devices.
In its affidavit, the government stated that the courts do not have the authority to direct changes in tax rates or compel the GST Council to convene on a specific issue. The Centre explained that such interference would breach the principle of cooperative federalism enshrined in the Constitution.
Air purifiers currently fall under a tariff heading that attracts an 18 percent GST, whereas medical devices enjoy a concessional rate of 5 percent. The government noted that reclassifying items or changing tax rates is a matter that requires discussion and approval by the GST Council, which ensures uniformity across the country. Acting independently would disrupt the constitutional process and create inconsistencies in tax administration.
Officials also indicated that any decision on reducing the GST on air purifiers will be considered only after the Union Budget, during the next meeting of the GST Council. They clarified that the rate cut, if approved, would apply nationwide and not solely to Delhi or any other state.
The Delhi High Court is scheduled to hear the matter further after the submission of the government’s counter-affidavit. Meanwhile, industry stakeholders and environmental activists continue to advocate for a GST reduction on air purifiers, citing rising pollution levels and the public health benefits of cleaner indoor air.
Also Read: Mamata Banerjee slams ED raids on TMC data