Delhi High Court directs GST Council to meet at earliest, consider lowering GST on air purifiers

The Delhi High Court has urged the GST Council to urgently convene and consider reducing or eliminating GST on air purifiers due to severe air pollution in the capital. The court expressed dissatisfaction with the lack of action on tax exemptions for these essential appliances, which are currently taxed at 18%

The Delhi High Court on Wednesday directed the GST Council to meet at the earliest and consider lowering or abolishing the goods and services tax on air purifiers in view of worsening air quality in the national capital. A bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela listed the matter for December 26 to enable the counsel for the authorities to inform the court as to when can the council meet.

In another news, a key resolution in Cabinet approved today in line with the expansion of Delhi metro. 13 new stations to be constructed and projects worth Rs 12,015 crore approved by the Cabinet, said Union Minister of Railways of India Ashwini Vaishnaw. Announcing the Cabinet decision, Union Minister Ashwini Vaishnaw said, “We all know how the Delhi Metro has positively transformed the lives of the residents of Delhi and everyone who travels in and out of the city. With this expansion, a new chapter will be added to the Delhi Metro. For this purpose, a project worth Rs 12,015 crore has been sanctioned.”

“The Phase-IV A expansion will add 16 kilometers to the Delhi Metro network. With this addition, the total length of Delhi Metro is expected to cross 400 kilometers, further strengthening urban mobility in the National Capital Region,” he added.

Other news of the day:

Shiv Sena (UBT) Uddhav Thackeray and MNS Chief Raj Thackeray announced an electoral alliance for BMC polls. Talks between the BJP and the Shiv Sena over a seat-sharing arrangement for the upcoming Brihanmumbai Municipal Corporation (BMC) elections have finally concluded, with the two allies reaching a consensus.

Delhi HC asks GST Council to meet urgently and review lowering of GST on air purifiers from 28%.

Petitioners highlighted unaffordability amidst severe pollution; compare with essential health items enjoying lower tax rates.

GST Council to consider the matter and file status report; matter listed for March 10, 2026.

The Delhi High Court on December 24, 2025, directed the GST Council to convene at the earliest possible date and deliberate on the petitioners’ demand to reduce the Goods and Services Tax (GST) rate on air purifiers from the current 28% to a lower slab. The bench of Justice Yashwant Varma and Justice Ravinder Dudeja passed the order while hearing a Public Interest Litigation (PIL) filed by environmental activists and concerned citizens highlighting the capital’s persistent air quality emergency.

The petitioners argued that air purifiers are life-saving equipment in Delhi-NCR, where AQI frequently exceeds 400-500 during winter months, leading to severe respiratory ailments, especially among children and the elderly. They contended that the 28% GST bracket—categorized as a “sin” or luxury good tax rate—makes the devices unaffordable for most households, thereby limiting public access to a critical health tool during pollution peaks.

Counsel for the petitioners submitted data showing that air purifiers priced between ₹10,000-₹50,000 became significantly costlier due to the high GST, discouraging widespread adoption. They drew parallels with essential items like medicines and oxygen concentrators that enjoy lower or nil GST rates, and urged the court to treat air purifiers as a public health necessity in pollution-hit regions.

The court, taking note of the ongoing GRAP-IV restrictions and the severe health impact of air pollution, observed: “The issue raised is of significant public importance, especially in the context of Delhi’s recurring air quality crisis. The GST Council is the appropriate forum to examine whether a reduction in the rate is warranted.”

While declining to issue a direct mandate to reduce the tax, the bench directed the GST Council to consider the matter expediently and place its decision on record in the next hearing. The court also sought a status report from the Union Ministry of Finance and the GST Council Secretariat within eight weeks.

The next hearing is scheduled for March 10, 2026.

The order comes at a time when Delhi has recorded ‘severe’ AQI levels for several consecutive days, prompting intensified GRAP-IV measures, including vehicle restrictions and construction bans. Several environmental groups and industry bodies have long campaigned for slashing GST on air purifiers to 5% or 12%, arguing that it would boost domestic manufacturing and improve public health outcomes.

New Delhi

The Delhi High Court on Wednesday directed the GST Council to convene a meeting at the earliest and consider lowering or abolishing the Goods and Services Tax (GST) on air purifiers in view of the deteriorating air quality in the national capital.

A bench comprising Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela listed the matter for December 26, directing the counsel for the authorities to inform the court about the timeline within which the GST Council can meet.

Earlier in the day, the court expressed displeasure over the authorities’ inaction in granting tax relief on air purifiers in spite of what it termed an “emergency situation”, with the Air Quality Index (AQI) remaining in the ‘very poor’ category.

The court was hearing a public interest litigation (PIL) seeking directions to the Center to classify air purifiers as “medical devices” and reduce the GST rate to five per cent. Air purifiers currently attract 18 percent GST.

The petition, filed by advocate Kapil Madan, contended that air purifiers can no longer be treated as luxury items given the “extreme emergency crisis” caused by severe air pollution in Delhi.

It argued that access to clean indoor air has become essential for health and survival, especially for children, the elderly and those suffering from respiratory ailments.

Imposition of GST at the highest slab on air purifiers

Imposition of GST at the highest slab on air purifiers a device that has become indispensable for securing minimally safe indoor air — makes such equipment financially inaccessible to large sections of the population and imposes an arbitrary, unreasonable and constitutionally impermissible burden,” said the plea.

The Delhi High Court has instructed the GST Council to hold a meeting as soon as possible to discuss lowering GST rates on air purifiers amid rising air pollution, reported PTI.

A bench comprising Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela listed the matter for December 26 to allow the counsel for the authorities to inform the court when the GST Council could meet.

“Our attention is drawn to a report submitted by the parliamentary standing committee (on climate change) submitted to both houses. The standing committee has recommended that the government should either abolish or lower GST on air purifiers,” according to a report by Live Law that quoted the court order.

“Having regard to the concerns raised in petition and recommendation of committee, we direct that the issue of lowering or abolishing of GST on air purifiers shall be decided by GST council at the earliest,” it added.

For more such information, connect with us today: : www.globalmediaa.com