GST on air purifiers: Centre flags ‘Pandora’s box’ situation in Delhi HC

Responding to a public interest litigation (PIL) in the Delhi High Court seeking directions to the GST Council to classify air purifiers as medical devices and reduce the GST on them from 18 per cent to five per cent, the Centre told the court on Friday (December 26) that ordering a rate cut without following due procedure could open a “Pandora’s Box.”

The Centre cautioned that such an intervention by the court could have wider implications if the GST Council is directed to slash rates without adhering to the prescribed decision-making process.

‘There is a process’

The Division Bench of Justices Vikas Mahajan and Vinod Kumar was hearing the PIL. Responding to the Delhi High Court’s December 24 order asking the GST council to hold an urgent meeting to consider the suggestion, the Centre stated that the matter was being looked into at the top level but sought additional time to respond to the PIL.

Also Read: Delhi High Court slams 18 pc GST on air purifiers amid ‘very poor’ AQI

"This will open a Pandora's Box. The parliamentary committee has recommended something to us. It will be considered. There is a process. We are not saying anything. We are not saying whether it will be done or not. Constitution issue is involved," Additional Solicitor General (ASG) N Venkataraman told the court as quoted by the Bar and Bench.

What the petitioner said

After the petitioner, Advocate Kapil Madan, pressed on with his argument on reducing GST rates on air purifiers, the High Court stated, "Their only concern is that tomorrow number of petitions will be filed seeking mandamus to the GST council.”

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"I am saying a bare reading of the notification, it is clear that it (purifiers) fall under Schedule 1 and they are charging it under Schedule 2," responded Madan.

However, the ASG sought to assure the court that the Centre in its counter-affidavit, will inform when a GST council meeting will be scheduled.

10 days-time to Centre to respond

"The issue is such that everybody is concerned," stated the court. However, the petitioner argued that it was a “simple process", adding that the government will take extra time and the city will suffer. Not only is the clean air taxed, but it is also being taxed wrongly," he added.

Also Read: Delhi air quality improves slightly, remains in 'very poor' category

The bench responded, saying, "Mr Madan, at this stage, without calling for a counter affidavit, it cannot be done. Mr Venkataraman, please ensure that it is taken up immediately after the vacation."

The court then gave the Centre 10 days to file its counter-affidavit. The case will again come up for hearing on January 9, 2026, by which time the petitioner has been permitted to file his rejoinder