The Delhi High Court on Wednesday sharply questioned the Centre over the continued levy of 18 per cent GST on air purifiers, even as the national capital grapples with severe air pollution.
Hearing a public interest litigation (PIL) seeking tax relief on air purifiers, the court underscored the direct health consequences of polluted air, remarking, “We breathe 21,000 times a day, calculate the harm.”
A division bench comprising Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela expressed dissatisfaction with the Centre’s request for additional time to respond.
“What is ‘in due time’? When thousands of people die?” the bench asked, adding that every citizen in Delhi needs access to clean air. The court observed that while the government has struggled to control pollution, it could at least ensure easier access to air purifiers.
Question Over Emergency Tax Exemption
The bench also explored the possibility of interim relief, asking why air purifiers could not be temporarily exempted from GST during the ongoing air emergency.
“Why can you not exempt it as a temporary measure under the National Security Act during this air emergency period?” the judges asked, directing government counsel to seek instructions and place a concrete proposal before the court later in the day.
The petition, filed by advocate Kapil Madan, seeks reclassification of air purifiers as medical devices, which would bring them under the 5 per cent GST slab instead of the current 18 per cent.
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The plea argues that air purifiers can no longer be treated as luxury items in a city facing an “extreme emergency crisis” due to air pollution. It states that access to safe indoor air has become essential for health and survival.
GST Levy Called Arbitrary and Unreasonable
According to the petition, imposing the highest GST slab on air purifiers makes them financially inaccessible to large sections of the population and imposes an unreasonable and disproportionate burden on citizens.
The plea further contends that air purifiers meet the definition of medical devices under a 2020 notification issued by the Centre, as they perform a preventive and physiological-support function by enabling safe respiration and reducing exposure to harmful pollutants.
The Delhi High Court on Wednesday sharply questioned the Centre over the continued levy of 18 per cent GST on air purifiers, even as the national capital grapples with severe air pollution.
Hearing a public interest litigation (PIL) seeking tax relief on air purifiers, the court underscored the direct health consequences of polluted air, remarking, “We breathe 21,000 times a day, calculate the harm.”
A division bench comprising Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela expressed dissatisfaction with the Centre’s request for additional time to respond.
“What is ‘in due time’? When thousands of people die?” the bench asked, adding that every citizen in Delhi needs access to clean air. The court observed that while the government has struggled to control pollution, it could at least ensure easier access to air purifiers.
Question Over Emergency Tax Exemption
The bench also explored the possibility of interim relief, asking why air purifiers could not be temporarily exempted from GST during the ongoing air emergency.
“Why can you not exempt it as a temporary measure under the National Security Act during this air emergency period?” the judges asked, directing government counsel to seek instructions and place a concrete proposal before the court later in the day.
The petition, filed by advocate Kapil Madan, seeks reclassification of air purifiers as medical devices, which would bring them under the 5 per cent GST slab instead of the current 18 per cent.
The plea argues that air purifiers can no longer be treated as luxury items in a city facing an “extreme emergency crisis” due to air pollution. It states that access to safe indoor air has become essential for health and survival.
GST Levy Called Arbitrary and Unreasonable
According to the petition, imposing the highest GST slab on air purifiers makes them financially inaccessible to large sections of the population and imposes an unreasonable and disproportionate burden on citizens.
The plea further contends that air purifiers meet the definition of medical devices under a 2020 notification issued by the Centre, as they perform a preventive and physiological-support function by enabling safe respiration and reducing exposure to harmful pollutants.
