Centre opposes PIL seeking lower GST on air purifiers, says could open ‘Pandora’s box’ and undermine GST Council

The Centre on Thursday opposed a plea seeking reduction of Goods and Services Tax (GST) on air purifiers, during a fresh hearing at the Delhi High Court. It told the court that any judicial intervention could open a “Pandora’s box” of similar demands across sectors and undermine the statutory role of the GST Council.

A Division Bench of Justices Vikas Mahajan and Vinod Kumar was hearing a PIL that seeks reclassification of air purifiers as medical devices, which would attract a lower GST rate. Additional Solicitor General N. Venkataraman, appearing for the central government, questioned the maintainability of the petition. He argued that it was “not a PIL at all” and that the court should first examine who was behind it.

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The ASG submitted that the issue had already been considered “at the highest level, including by the Finance Minister,” and stressed that classification of goods and fixation of GST rates fall exclusively within the domain of the GST Council. Any change, he argued, must follow a detailed statutory process involving regulation, licensing, and deliberation by all stakeholders, and could not be directed through a writ petition.

Objecting to the reliefs sought, the ASG said the petition impermissibly asked for directions to the GST Council and even sought a declaration that air purifiers are medical devices, despite the Health Department not being a party to the case. He added that entertaining such petitions could trigger similar claims from multiple industries. Seeking time, he requested permission to file a comprehensive counter-affidavit, stating that the government could not be expected to respond substantively within two days.

The Bench, however, repeatedly flagged the public health dimension of the issue. Referring to the severe air pollution in Delhi and the surrounding region. The court observed that air purifiers currently cost between ₹10,000 and ₹15,000 and asked why GST could not be reduced to make them more affordable. “Do whatever you have to do,” the court remarked, noting that the concern stemmed from the prevailing pollution crisis.

The petitioner Advocate Kapil Madan said the litigation was not adversarial and clarified that he was not seeking abolition of tax but correct classification. He argued that a plain reading of GST notifications showed that air purifiers were wrongly placed under Schedule II, attracting a higher tax rate, whereas all medical devices fall under Schedule I. The Bench noted the Union’s position that air purifiers are not medical devices. It observed that the core issue was that a policy call needed to be taken by the GST Council.

When the court asked what prevented the GST Council from considering the issue, the ASG reiterated that there was a defined procedure and informed the court that a recommendation of a Parliamentary Standing Committee on the subject was already under consideration. He also submitted that if the Council were to meet, it would have to do so physically.

Holding that the matter had wide public ramifications and that no interim or final relief could be granted without the Centre’s response, the Bench directed the Union government to file a detailed counter-affidavit within 10 days, with liberty to the petitioner to file a rejoinder thereafter.

The case has been listed for further hearing on 09 January 2026, with the court requesting that it be taken up expeditiously after the winter vacation.

Also read: Air pollution no longer seasonal; threatens public health and India’s growth: Experts