Delhi HC raps authorities over 18 pc GST on air purifiers amid ‘very poor’ AQI

The Delhi High Court on Wednesday expressed strong displeasure over the authorities’ inaction on granting tax relief for air purifiers at a time when the AQI (air quality index) remains ‘very poor’, calling the situation an emergency affecting public health.

A bench comprising Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela asked the counsel for the authorities to take instructions and report back to the court at 2:30 pm on the issue of providing tax exemption or relief.

The court was hearing a PIL (public interest litigation) seeking directions to the Centre to classify air purifiers as medical devices and reduce the GST (goods and services tax) on them to five per cent. Air purifiers are currently taxed at 18 per cent.

At the outset, the bench noted that nothing concrete had been done despite worsening air quality and observed that citizens were being denied access to fresh air.

“Let the purifiers be provided. That’s the minimum you can do. Even if it is for a temporary period, give exemption for the next one week or one month. Consider this an emergency situation,” the bench said, adding that the matter could be placed before a vacation bench for compliance.

Emphasising the health impact of air pollution, the court said breathing is involuntary and constant. “As we speak, we all breathe. You know how many times we breathe in a day — at least 21,000 times. Just calculate the harm you are doing to your lungs by breathing polluted air,” the bench observed.

The PIL, filed by advocate Kapil Madan, argued that air purifiers could no longer be treated as luxury items given the “extreme emergency crisis” caused by severe air pollution in Delhi. The plea said access to clean indoor air had become essential for health and survival.

It contended that levying GST at the highest slab on air purifiers made them financially inaccessible to large sections of the population, amounting to an arbitrary and unreasonable burden that violated constitutional principles.

The court will consider the response of the authorities later in the day.

With inputs from PTI