The Union government has told the Delhi High Court that reducing Goods and Services Tax rates on air purifiers requires a cautious and comprehensive review, as such a decision could have far-reaching implications. The submission was made during a hearing on a petition highlighting the severe air pollution levels in Delhi and seeking relief through tax concessions on air purification devices.
Representing the Centre, officials informed the court that the issue is currently under active examination at the highest levels of government. The Centre requested additional time to file a calibrated response, stating that any immediate decision could potentially open a wide policy debate on GST rate rationalisation across multiple product categories.
The government argued that selectively lowering GST for air purifiers may lead to demands for similar concessions for other health-related or environment-linked products. Such a scenario, it said, could complicate the broader GST framework, which is based on consensus among states and decisions taken by the GST Council. Officials cautioned that altering rates for individual items without a holistic review could disrupt the uniform tax structure.
Air purifiers currently attract GST at a standard rate, which petitioners have argued makes them less accessible to the public during periods of hazardous air quality. The plea contends that air purifiers should be treated as essential health equipment, especially during severe pollution episodes, and taxed at a lower rate to improve affordability.
The Centre, however, maintained that GST decisions involve multiple stakeholders, including the states, and cannot be made solely through judicial intervention. It noted that any proposal for rate reduction would need to be placed before the GST Council, which examines revenue implications, classification issues, and broader economic impact before arriving at a decision.
The Delhi High Court acknowledged the government’s submission and granted time for further consideration. The bench indicated that while public health concerns are significant, tax policy changes require careful deliberation within the constitutional framework governing GST. The court is expected to revisit the matter after the Centre submits its detailed response.
The case comes at a time when Delhi and several parts of north India continue to grapple with poor air quality, particularly during winter months. Public health experts have repeatedly stressed the need for both preventive and adaptive measures to reduce exposure to harmful pollutants.
As the legal proceedings continue, the outcome could influence future discussions on whether environment and health-related products should be treated differently under the GST regime. For now, the Centre has signalled that any change in GST rates will follow due process and consensus-based decision-making rather than ad hoc measures.
