Delhi High Court Urges GST Council to Urgently Review Tax Reduction on Air Purifiers

December 24, 2025

New Delhi: The Delhi High Court on Wednesday directed the GST Council to convene an early meeting to consider reducing or eliminating the GST on air purifiers, as air pollution continues to worsen in the national capital.

A bench of Chief Justice Devendra Kumar Upadhyay and Justice Tushar Rao Gedela has scheduled the matter for hearing on December 26 and asked the government’s lawyers when the GST Council meeting could be held.

The court had earlier expressed displeasure over the fact that despite the “very poor” Air Quality Index (AQI), no steps have been taken to provide tax relief on air purifiers, while the situation remains akin to an “emergency.”

The hearing was being held on a Public Interest Litigation (PIL) seeking the Central Government to declare air purifiers as “medical devices” and reduce the GST on them from 18 percent to 5 percent.

The petition was filed by advocate Kapil Madan. The petition states that due to the severe air pollution in Delhi, air purifiers can no longer be considered a luxury item, as clean air has become essential for people’s health and life.

The petition also states that imposing high GST on air purifiers puts them out of reach of the common man, which is an arbitrary, unfair, and unconstitutional burden.