The Delhi High Court has asked the GST Council to reconsider the 18 per cent tax on air purifiers and HEPA filters, saying it makes these essential devices expensive amid worsening air pollution in Delhi and nearby areas. The court called the issue urgent, as clean air is a serious public health concern.
A division bench, led by Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela, said that while the government should work to provide clean air, it can at least make air purifiers more affordable by lowering the tax. Delhi-NCR has been facing “very poor” to “severe” air quality levels, putting children, the elderly, and people with respiratory problems at high risk.
The case was brought forward by advocate Kapil Madan, who argued that air purifiers should be classified as “medical devices,” a category eligible for a lower GST rate of 5 per cent. Currently, they are taxed at 18 per cent as general consumer goods, making them costly for ordinary residents.
The judges stressed that if authorities cannot guarantee clean air, reducing the tax on protective devices is the least they can do. They also referred to recommendations by the Parliamentary Standing Committee on Environment, Forest and Climate Change, which suggested lowering or removing GST on air purifiers and HEPA filters.
The court asked the GST Council to hold a meeting soon to consider these changes. If an in-person meeting is not possible, discussions could happen via video conferencing. The matter is scheduled for further hearing on December 26, 2025, when the government is expected to update the court on its plan.
Also Read: Pope Leo XIV urges kindness to all
