- By Priyanka Koul
- Fri, 09 Jan 2026 12:28 AM (IST)
- Source:JND
Delhi Air Quality Crisis: In the face of Delhi's ongoing air quality crisis, the Centre has opposed a public interest litigation (PIL) in the Delhi High Court that sought to classify air purifiers as "medical devices" and reduce the Goods and Services Tax (GST) on these devices. The petition was filed in an effort to make air purifiers more affordable for the residents of the national capital, who are grappling with the deteriorating air quality.
The PIL, filed by advocate Kapil Madan, called for air purifiers to be categorised as medical equipment and placed under the 5 per cent GST slab, a substantial reduction from the current tax rate of 18 per cent.
The petition argued that given the "extreme emergency crisis" caused by severe air pollution in Delhi, air purifiers should not be treated as luxury items. The appeal was made to ease the financial burden on residents who rely on these devices to safeguard their health amid the worsening air quality.
However, the Centre has strongly opposed the petition, claiming that judicial intervention in matters of taxation and fiscal policy is constitutionally impermissible. In an affidavit filed with the court, the Centre argued that it is a well-established principle of law that courts cannot substitute themselves for constitutionally designated decision-makers, particularly when it comes to economic policy and taxation.
The Centre contended that any order by the court to modify GST rates, convene a meeting of the GST Council, or direct it to adopt a particular outcome would effectively lead the judiciary to encroach upon the powers granted exclusively to the GST Council under the Constitution.
"Any direction by this court to modify GST rates, convene a meeting of the GST Council, or compel the GST Council to consider or adopt a particular outcome would amount to the court stepping into the shoes of the GST Council, thereby exercising functions that the Constitution has consciously and exclusively entrusted to the GST Council," the Centre said in its affidavit, adding that such an exercise would violate the doctrine of separation of powers.
The plea is listed for hearing on Friday before a bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tejas Karia.
In its previous hearings, the court had asked the Centre why it had not taken steps to reduce GST rates on air purifiers, thus making them more affordable for the common man. The court had also urged the GST Council to meet urgently and consider lowering or even abolishing the tax on air purifiers, recognising the dire situation created by the city's poor air quality.
The court had expressed its displeasure over the authorities' inaction in granting an exemption from taxes on air purifiers in this "emergency situation", when the Air Quality Index (AQI) is "very poor."
The court had taken note of the petitioner's contention that air purifiers qualify as medical devices in terms of a February 2020 notification issued under the Drugs and Cosmetics Act.
The petitioner had further said a 5-per cent GST is charged on medical devices, whereas for air purifiers, the tax rate is 18 per cent. He had sought a direction to authorities to consider charging 5 per cent GST on air purifiers as well, considering the ever-worsening air condition in Delhi and nearby areas.
( With PTI Inputs )