'We breathe 21,000 times a day': Delhi HC asks why air purifiers attract 18% GST
PTC Web Desk: The Delhi High Court on Wednesday questioned the Centre over why air purifiers continue to attract 18 per cent GST, even as the city battles dangerously high air pollution levels. “We breathe 21,000 times a day. Consider the harm,” the Division Bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela remarked while hearing a public interest litigation (PIL) seeking urgent intervention.
The PIL, filed by advocate Kapil Madan, seeks the reclassification of air purifiers as medical devices, which would bring the GST rate down to 5 per cent. Expressing concern over the government’s request for additional time to respond, the court asked, “What is ‘in due time’ when thousands are at risk? Every citizen needs access to clean air, and air purifiers are essential.”
The Bench also suggested the possibility of an immediate temporary exemption under the National Security Act for the duration of the air emergency. The government was directed to take instructions and present its proposal in court by 2.30 pm.
The PIL argues that in the current "extreme emergency," air purifiers cannot be treated as luxury items. It states that taxing them at 18 per cent makes them unaffordable for large segments of the population, imposing an arbitrary and unreasonable financial burden.
The petition further notes that air purifiers meet the criteria of medical devices under a 2020 government notification, as they help in safe breathing and reduce exposure to harmful pollutants. It also highlights that other medically recognised devices attract lower GST rates, making the current tax on air purifiers disproportionately high.
- With inputs from agencies
