The Centre on Friday opposed a Public Interest Litigation (PIL)  seeking reduction of goods and services tax on air purifiers, as the Delhi High Court continued to hear a petition urging their classification as medical devices and a GST cut from 18 percent to 5 percent. The plea comes amid worsening air pollution in the national capital, with the petitioner arguing that air purifiers are no longer luxury items but a public health necessity.

A Division Bench of Justice Vikas Mahajan and Justice Vinod Kumar heard submissions from advocate Kapil Madan, who filed the petition, and the Central government, represented by Additional Solicitor General N Venkataraman. The Centre told the Court that directing a GST reduction without following the established constitutional process could have far-reaching consequences.

The ASG warned that bypassing the GST Council mechanism would set a dangerous precedent. Emphasising the federal nature of GST, he said such directions could trigger similar demands across sectors. He cautioned the Bench by saying : “This will open a Pandora’s Box. 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,”

According to the Centre, the GST Council is a constitutional body where both the Union and States participate, and any change in tax rates requires collective deliberation. The government also clarified that voting on GST matters can only take place through prescribed procedures, which cannot be compressed into urgent court directions.

The Centre further opposed the plea on the issue of classification. It argued that air purifiers cannot be declared medical devices through a judicial order. The ASG submitted that classification of medical devices falls within the jurisdiction of the Health Ministry after detailed technical checks and licensing requirements, and not within the GST Council’s powers. He also pointed out that the Health Ministry was not impleaded as a party in the case.

Questioning the nature of the petition, the ASG expressed reservations about its status as a public interest litigation. He said: “We want to know who is behind this writ petition. It is not a PIL at all,”

On the other side, the petitioner maintained that Delhi’s pollution crisis places air purifiers in the category of essential protective equipment. Madan argued that a bare reading of the GST notification shows that air purifiers are taxed under the wrong schedule. He also relied on a Parliamentary Standing Committee report from December, which recommended that the government take a sympathetic view and consider lowering or abolishing GST on air purifiers and HEPA filters.

The Bench acknowledged the gravity of the pollution situation and questioned the high cost of air purifiers. The Court observed: “The Court’s concern was given the situation in Delhi and the surrounding areas. Why can’t it be done? Do whatever you have to do. Right now, an air purifier costs 10-15K. Why not bring down the GST to a reasonable level where even a common man can afford an air purifier?”

At the same time, the Court noted that a final decision would not be possible without a detailed response from the government. It granted the Centre ten days to file its counter-affidavit and listed the matter for further hearing on January 9, 2026. The petitioner was also allowed to file a rejoinder.

Source: The Indian Express