Delhi High Court Seeks Centre’s Response On Plea To Cut GST On Air Purifiers

Examining a public interest litigation on Thursday, the Delhi High Court took up a plea seeking a reduction in Goods and Services Tax on air purifiers and chose to defer any interim relief.

Time was granted to the Union government to place a detailed counter-affidavit on record.

Constituting the Bench, Justices Vikas Mahajan and Vinod Kumar heard submissions from Additional Solicitor General N Venkataraman, who appeared on behalf of the Centre.

Questioning the maintainability of the plea, the ASG argued that the petition was ‘not a PIL at all’ and urged the court to first ascertain the real parties behind it.

Further, the ASG told the court that the government had already examined the issue at the highest levels, including by the Finance Minister, and expressed serious reservations over the nature of the reliefs sought in the petition.

Emphasising constitutional boundaries, the ASG maintained that classification of goods and fixation of GST rates fall squarely within the domain of the GST Council, a federal body comprising the Union and all States.

Any change, he said, requires a detailed statutory process and cannot brought about through a writ petition.

Raising additional objections, the Centre argued that directions sought against the GST Council were impermissible.

Entertaining such pleas, the ASG cautioned, could open a ‘Pandora’s box’, triggering similar demands across multiple sectors. Seeking time, he requested permission to file a comprehensive response.

Highlighting the public health angle, the Bench further referred to Delhi’s severe air quality and noted that air purifiers typically cost between ₹10,000 and ₹15,000.

Affordability for the common citizen, the court observed, remained a key concern in the backdrop of worsening pollution.

Petitioner Argues Misclassification of Air Purifiers

Appearing in person, Advocate Kapil Madan clarified that the petition was not adversarial in nature.

Pointing to GST notifications, he argued that air purifiers were wrongly classified under a higher tax bracket and should instead fall under Schedule I, which covers medical devices.

Clarifying its earlier order, the Bench noted that the core issue was for the GST Council to take a considered call.

Recording the Centre’s submission that a Parliamentary Standing Committee recommendation was under consideration, the court concluded that it could not grant any interim relief without a counter-affidavit.

Accordingly, the High Court directed the Union government to file its detailed counter-affidavit within 10 days and allowed the petitioner to submit a rejoinder thereafter. The court listed the matter for further hearing on January 9 and requested expeditious consideration after the court vacation.