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27 Dec 2025·Source: The Hindu
2 min
EconomyEnvironment & EcologyPolity & GovernanceNEWS

Delhi HC Seeks Centre's Response on Reducing GST for Air Purifiers

Delhi HC asks Centre to consider cutting GST on air purifiers amid pollution crisis.

Delhi HC Seeks Centre's Response on Reducing GST for Air Purifiers

Photo by boris misevic

The Delhi High Court has sought a response from the Central government regarding a plea to reduce the Goods and Services Tax (GST) on air purifiers and their components. The petition argues that air purifiers are essential medical devices, especially given the severe air pollution in Delhi, and should be taxed at a lower rate (5% or 12%) instead of the current 18%.

This case highlights the intersection of public health, environmental concerns, and taxation policy. A reduction in GST could make air purifiers more accessible, potentially improving public health outcomes in highly polluted areas.

Key Facts

1.

Delhi High Court sought Centre's reply on plea to cut GST on air purifiers

2.

Plea argues air purifiers are essential medical devices

3.

Current GST is 18%, seeking reduction to 5% or 12%

UPSC Exam Angles

1.

GST Council's role and decision-making process for tax rates.

2.

Classification of goods under GST (essential vs. non-essential, medical devices).

3.

Fiscal federalism and Centre-State relations in taxation.

4.

Judicial activism and the role of High Courts in public interest litigation (PIL) concerning policy matters.

5.

Public health implications of air pollution and government's responsibility.

6.

Environmental policy and measures to combat air pollution.

Visual Insights

Delhi's Air Pollution Crisis & Judicial Intervention

This map highlights Delhi, the epicenter of severe air pollution, where the High Court has intervened regarding GST on air purifiers. It contextualizes the public health emergency driving the legal plea.

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📍Delhi
More Information

Background

The Goods and Services Tax (GST) was implemented in India in 2017, subsuming various indirect taxes. It operates on a multi-slab structure (0%, 5%, 12%, 18%, 28%) with essential goods typically falling into lower slabs. Air pollution, particularly in Delhi-NCR, has become a severe public health crisis, leading to increased demand for protective measures like air purifiers. The classification of goods under GST, especially those with health implications, has been a recurring point of debate.

Latest Developments

The Delhi High Court has intervened by seeking the Central government's response on a petition to reduce GST on air purifiers and their components from 18% to 5% or 12%. The petitioners argue that air purifiers are essential medical devices given the severe air quality, making the current tax rate prohibitive for many. This highlights a conflict between public health needs, environmental concerns, and the government's revenue objectives.

Practice Questions (MCQs)

1. With reference to the Goods and Services Tax (GST) Council in India, consider the following statements: 1. The Union Finance Minister is the Chairperson of the GST Council. 2. Every decision of the GST Council requires a majority of not less than three-fourths of the weighted votes of the members present and voting. 3. The recommendations of the GST Council are binding on both the Union and the States. Which of the statements given above is/are correct?

  • A.1 and 2 only
  • B.2 and 3 only
  • C.1 and 3 only
  • D.1, 2 and 3
Show Answer

Answer: A

Statement 1 is correct: The Union Finance Minister is indeed the Chairperson of the GST Council. Statement 2 is correct: As per Article 279A(9) of the Constitution, decisions require a three-fourths weighted majority. Statement 3 is incorrect: The Supreme Court, in the Mohit Minerals case (2022), clarified that the recommendations of the GST Council are not binding on the Union and the States, but have a persuasive value, upholding the principles of cooperative federalism.

2. In the context of Goods and Services Tax (GST) in India, which of the following statements is NOT correct regarding the classification of goods and services?

  • A.The GST Council recommends the classification of goods and services into different tax slabs.
  • B.Essential goods like food grains are typically exempted or taxed at the lowest slab (5%).
  • C.Medical devices are uniformly taxed at 5% GST across all categories.
  • D.The Harmonized System of Nomenclature (HSN) is used for classifying goods under GST.
Show Answer

Answer: C

Statement A is correct: The GST Council is the primary body for recommending tax slabs and classifications. Statement B is correct: Essential goods often fall into lower tax brackets or are exempted. Statement D is correct: HSN codes are internationally recognized and used for GST classification. Statement C is incorrect: Medical devices are not uniformly taxed at 5%. While some life-saving drugs and devices are at 5% or 12%, many medical devices, including certain diagnostic equipment and, as per the news, air purifiers (often considered medical devices in polluted areas), can fall under 18% or even 12% depending on their specific classification and recommendations by the GST Council.

3. Consider the following statements regarding air pollution and public health in India: 1. The National Clean Air Programme (NCAP) aims to achieve a 20% to 30% reduction in PM2.5 and PM10 concentrations by 2024, taking 2017 as the base year. 2. The Graded Response Action Plan (GRAP) is a set of emergency measures implemented in the Delhi-NCR region to combat severe air pollution. 3. Exposure to high levels of particulate matter (PM2.5) is primarily linked to respiratory illnesses but has no significant impact on cardiovascular health. Which of the statements given above is/are correct?

  • A.1 and 2 only
  • B.2 and 3 only
  • C.1 and 3 only
  • D.1, 2 and 3
Show Answer

Answer: A

Statement 1 is correct: NCAP indeed aims for a 20-30% reduction in PM2.5 and PM10 by 2024, with 2017 as the base year. Statement 2 is correct: GRAP is a well-known emergency action plan for Delhi-NCR. Statement 3 is incorrect: Exposure to PM2.5 has significant adverse impacts on both respiratory and cardiovascular health, including increased risk of heart attacks, strokes, and other related conditions.

4. Which of the following powers are generally exercised by a High Court in India? 1. Issuance of writs for the enforcement of fundamental rights and for any other purpose. 2. Superintendence over all courts and tribunals within its territorial jurisdiction (except military tribunals). 3. Original jurisdiction in cases relating to revenue matters. 4. Power to review its own judgments and orders. Select the correct answer using the code given below:

  • A.1, 2 and 3 only
  • B.1, 2 and 4 only
  • C.3 and 4 only
  • D.1, 2, 3 and 4
Show Answer

Answer: B

Statement 1 is correct: High Courts can issue writs under Article 226, not just for fundamental rights but also for 'any other purpose'. Statement 2 is correct: High Courts have superintendence over subordinate courts and tribunals (Article 227), excluding military tribunals. Statement 3 is incorrect: High Courts generally do not have original jurisdiction in revenue matters; these are typically handled by revenue courts or tribunals, with High Courts exercising appellate or revisional jurisdiction. Statement 4 is correct: High Courts have the power to review their own judgments and orders, similar to the Supreme Court.

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