&imwidth=800&imheight=600&format=webp&quality=medium "'We breathe 21,000 times a day, calculate the harm': Delhi High Court questions government over 18% GST on air purifiers amid pollution crisis")
The Delhi High Court on Wednesday (December 24) expressed its frustration with the government's failure to reduce the Goods and Services Tax (GST) on air purifiers, despite the severe air pollution crisis in the city. The court sharply questioned why air purifiers continue to be taxed at the highest slab of 18%, even as the air quality in Delhi reaches hazardous levels, endangering the health of its residents. The bench, comprising Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela, was hearing a public interest litigation (PIL) filed by advocate Kapil Madan.
The petition calls for the reclassification of air purifiers as medical devices, which would bring them under the lower 5% GST rate. The PIL argues that air purifiers, which are essential for breathing clean air, should not be considered luxury items. The petition says that access to air purifiers has become indispensable for health and survival, especially for people with respiratory conditions, children, and the elderly. According to the petition, the 18% GST is placing an unnecessary financial burden on the public, making it harder for people to afford devices that are crucial for mitigating the life-threatening effects of air pollution.
In a sharp rebuke, the Delhi High Court questioned the government’s request for more time to respond to the issue. The bench remarked, “What is ‘in due time’? When thousands of people die?” highlighting the urgency of the matter. The judges emphasised that the government had failed to provide citizens with clean air, despite the ongoing pollution crisis. “The least you can do is give them access to air purifiers,” they added. The court further suggested that the government consider exempting air purifiers from GST temporarily, under the National Security Act, to address the current air emergency.
The judges made it clear that the government could not continue to delay action on this pressing issue. They asked the government counsel to seek instructions from the authorities and present a concrete proposal on the matter by 2:30 pm on the same day. In its ruling, the court has urged the government to consider the health implications of continuing to tax essential air purifiers at a high rate, especially in light of the ongoing pollution emergency in Delhi. The judges pointed out that the imposition of high taxes on these life-saving devices was a clear violation of the principle of fairness and justice, particularly when the government has failed to ensure adequate air quality.
