High Court asks Centre to cut air purifier GST temporarily amid 'air emergency'

The Delhi High Court on Wednesday came down heavily on the Central Government regarding the high taxation on air purifiers amidst the city's worsening air quality crisis. A division bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela was hearing a Public Interest Litigation (PIL) that seeks to reclassify air purifiers as medical devices. Such a reclassification would significantly drop the GST rate from the current 18 per cent to the 5 per cent slab, making clean air technology more affordable for the common citizen.

"We breathe 21,000 times a day, calculate the harm," the bench remarked, expressing its frustration over the government's delay in addressing the issue. The court noted that when the state is unable to provide clean outdoor air to its citizens, it is duty-bound to at least facilitate access to indoor air cleaning devices. The judges bristled at the government’s request for more time, asking whether they were waiting for thousands more to die before taking definitive action.

In a striking suggestion, the court asked the Centre to explain why it cannot exempt air purifiers from tax as a temporary measure under the National Security Act or other emergency provisions during the air crisis. The bench emphasized that access to breathable air is a fundamental necessity, and high taxes act as a barrier for the average person seeking protection from toxic smog. The court’s observations highlight the disconnect between the severity of the health emergency and the existing fiscal policies.

The PIL argues that air purifiers are no longer luxury items but essential life-saving equipment in the current environmental context of North India. While the government maintains that tax slabs are decided by the GST Council, the High Court’s sharp questioning has put the spotlight on the need for immediate executive intervention. The matter has been scheduled for further hearing, with the court expecting a concrete explanation on why tax relief hasn't been implemented yet.