Delhi HC urges GST Council to reduce tax on air purifiers
The court was hearing a PIL seeking directions to the Union government to classify air purifiers as 'medical devices' and reduce the GST to 5-pc slab
The Delhi High Court on Wednesday (December 24) instructed the Goods and Services Tax (GST) Council to convene as soon as possible and consider lowering or abolishing the goods and services tax on air purifiers in view of worsening air quality in the national capital.
A panel consisting of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela has scheduled the case for Thursday (December 26), allowing the authorities’ counsel to update the court on when the council can convene.
No tax exemption on air purifiers irks court
Earlier in the day, the court conveyed its dissatisfaction regarding the authorities’ inaction in providing tax exemptions on air purifiers during this “emergency situation” when the Air Quality Index (AQI) is classified as 'very poor'.
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The court was hearing a public interest litigation (PIL) seeking directions to the central government to classify air purifiers as “medical devices” and reduce the GST to the five per cent slab. Air purifiers are currently taxed at 18 per cent.
Purifiers not luxury items
The petition by advocate Kapil Madan said that purifiers cannot be treated as luxury items in view of the “extreme emergency crisis” caused by Delhi’s severe air pollution.
It contended that access to clean indoor air has become indispensable for health and survival.
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“Imposition of GST at the highest slab upon air-purifiers, a device that has become indispensable for securing minimally safe indoor air, renders such equipment financially inaccessible to large segments of the population and thereby inflicts an arbitrary, unreasonable, and constitutionally impermissible burden,” the plea said.
(With Agency inputs)