As pollution levels in India, particularly in Delhi-NCR, reach alarming heights, the debate over reducing taxes on air purifiers has intensified. The central question is whether these devices should be considered a necessity, thereby warranting lower taxes, or a luxury, as the government currently views them.
The Delhi High Court has recently weighed in on the matter, directing the Goods & Services Tax (GST) Council to consider reducing the GST on air purifiers from 18% to 5%. The court's directive came in response to a Public Interest Litigation (PIL) arguing that air purifiers should be classified as "medical devices" given the deteriorating air quality in the region. The PIL contended that air purifiers cannot be treated as a luxury item, considering the health crisis caused by worsening air pollution in Delhi and its surrounding areas. Advocate Kapil Madan, who filed the plea, argued that the high GST rate makes air purifiers unaffordable for a large section of the population.
The court expressed its concern over the government's perceived inaction in addressing the pollution crisis. A bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela stated that if the authorities are unable to ensure clean air for citizens, reducing the GST on air purifiers is the least they can do. The court also raised the possibility of a temporary tax exemption, treating the situation as an emergency. During the hearing, the court questioned the rationale behind imposing the highest GST slab on air purifiers, which have become essential for ensuring safe indoor air. The next hearing on the matter is scheduled for December 26, 2025.
The government's stance, however, is that tax-related decisions are policy matters to be decided by the GST Council, which comprises representatives from all states and union territories. Convening a meeting of the GST Council may take time due to its pan-India nature. Nevertheless, the High Court has directed the council to meet at the earliest, considering the severity of the air quality situation in Delhi and nearby areas.
The debate also encompasses whether air purifiers can be categorized as medical devices. The petitioners argue that air purifiers meet the criteria of a medical device under a 2020 notification issued under the Drugs and Cosmetics Act. They perform a critical function by enabling safe respiration and mitigating life-threatening exposures, thus qualifying them for a lower GST rate of 5%, which is applicable to other medical devices.
While a reduction in taxes may make air purifiers more accessible, it is essential to recognize that they are not a complete solution to the air pollution crisis. The focus should be on addressing the root causes of pollution, such as vehicular emissions, industrial pollution, construction dust, and stubble burning. The government has implemented measures such as the National Clean Air Programme (NCAP) with the goal of reducing pollution levels in cities across the country. The NCAP provides cities with a framework for developing air quality management plans, with guidance on policies across various sectors.
Ultimately, a multi-pronged approach is needed to tackle air pollution effectively. This includes stricter enforcement of emission norms, promoting public transport and electric vehicles, controlling construction dust, and providing farmers with sustainable alternatives to stubble burning. While tax cuts on air purifiers may provide some immediate relief, long-term solutions are crucial for ensuring clean and healthy air for all citizens.
