New Delhi: In a strong and sharply worded observation, the Delhi High Court has urged the Central government to reduce the Goods and Services Tax (GST) on air purifiers if authorities are unable to ensure clean air for citizens.
The Court made the remark while hearing a public interest plea seeking directions to classify air purifiers as medical devices and reduce the GST levied on them from the current 18% to 5%, citing Delhi’s worsening air pollution crisis and its direct impact on public health.
The case once again brings into focus the constitutional right to life under Article 21, which courts have consistently interpreted to include the right to breathe clean air.
Background of the Delhi HC GST Cut on Air Purifiers Ruling
The petition was filed by advocate Kapil Madan, who argued that air purifiers are no longer luxury appliances but essential health-protection devices, particularly for:
- Children
- Elderly citizens
- Asthma and COPD patients
- Pregnant women
The plea seeks a direction to the government to categorize air purifiers as medical devices, similar to oxygen concentrators, nebulizers, and ventilators—many of which attract lower GST rates.
The respondents in the case include the Union of India and other concerned authorities.
“Every Citizen Needs Fresh Air”: Court’s Sharp Observations
A Division Bench comprising Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela expressed deep concern over the State’s inability to control air pollution levels, particularly during peak smog seasons.
The Bench remarked that if the government cannot immediately provide clean air, the minimum it can do is reduce the financial burden on citizens trying to protect their health.
> “This is the minimum that you can do. Every citizen requires fresh air. If you can’t do it, the minimum you can do is reduce GST,” the Court observed.
The judges further emphasized the seriousness of the issue by highlighting that an average person breathes around 21,000 times a day, making air pollution a continuous and unavoidable health hazard.
Temporary GST Relief Suggested as Emergency Measure
The Court suggested that even a temporary GST exemption or reduction for 15 days could be granted as an emergency response, especially during periods of severe air pollution.
The Bench asked the government counsel to seek instructions and report back, stressing that the matter would be monitored closely for compliance—even during court vacations.
This observation underscores the judiciary’s growing impatience with recurring pollution crises and delayed policy responses.
Delhi HC GST cut on air purifiers Ruling: Current GST Structure on Air Purifiers
- Air purifiers attract 18% GST
- Medical devices generally fall under 5% or 12% GST slabs
- Essential life-saving equipment often enjoys tax concessions
The petition argues that taxing air purifiers at a high rate penalizes citizens for protecting their own health, especially when environmental governance has failed to curb pollution.
Rising Air Pollution and Public Health Emergency in Delhi
Delhi consistently ranks among the most polluted cities in the world, with Air Quality Index (AQI) levels often entering the “severe” and “hazardous” categories during winter months.
Medical experts have repeatedly warned that prolonged exposure to polluted air can lead to:
- Chronic respiratory diseases
- Cardiovascular complications
- Reduced lung capacity in children
- Premature deaths
In such a scenario, access to air purifiers becomes less of a lifestyle choice and more of a public health necessity.
