Justice in the Air: Delhi HC Urges GST Relief on Purifiers
(Judicial Quest News Networks)
Delhi, 24, December,2025-In a significant development, a Public Interest Litigation (PIL) has been filed before Delhi High Court, urging judicial intervention in the taxation of air-purifiers.
The petitioner has sought the Union of India and other competent authorities to consider the reduction of the GST, pressing for air-purifiers to be recognized as “medical devices.”
A Division Bench of Justice Devender Kumar Upadhyaya and Justice Tushar Rao Gedela said that if the authorities cannot provide clean air for citizens to breathe, then the least it can do is to reduce the Goods and Service Tax (GST) on air purifiers which are currently taxed 18%
The plea argues that the current Goods and Services Tax (GST) rate of 18 percent imposed on air-purifiers is arbitrary, unreasonable, and grossly disproportionate, especially given their role in safeguarding public health.
The petition is filed by Advocate Kapil Madan says that the air purifier cannot be treated as luxury considering the extreme emergency crisis caused by the dire air in Delhi.
By categorizing them as medical devices, the petitioner contends, air-purifiers should attract a lower tax slab, thereby making them more accessible to households and healthcare facilities.
The petition underscores the constitutional duty of the State to protect citizens’ health under Article 21.
It highlights the growing prevalence of respiratory ailments and pollution-related illnesses, asserting that air-purifiers are not luxury goods but essential medical aids.
The imposition of a higher GST rate, the petitioner claims, undermines affordability and disproportionately affects vulnerable populations.
If the Court rules in Favor of the petitioner, air-purifiers could be reclassified under the GST framework, potentially reducing their cost.
Such a decision may set a precedent for other health-related technologies, expanding the definition of “medical devices.” The case could also spark wider debate on taxation policies for products linked to public health and environmental safety.
The bench asked the government to take the instruction on the same day and report back to the court at 2:30 pm today.
“This is the minimum that you can do. Every citizen requires fresh Air. If you can’t do it, minimum you can do is reduce GST. Give an exemption for 15 days on a temporary basis. Treat this situation as an emergency. Take instructions and tell us now. Tell us now when will you come back with instruction. We will place it during vacation but only for compliance. How many times do you breathe in a day?21,0000/ times. Just Calculate the harm you are doing to yourself We want instructions at 2:30 pm today. We will keep it for compliance during vacations,
Health experts have long advocated for air-purifiers in urban households, citing rising pollution levels. Tax analysts caution that reclassification could open the floodgates for similar demands across industries, complicating GST administration.
