The Delhi High Court on Wednesday sharply criticised the Central government for what it described as inadequate action to address the capital’s worsening air pollution and suggested an immediate reduction in the goods and services tax (GST) on air purifiers, currently levied at 18%.
A Division Bench comprising Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela observed that if authorities are unable to ensure clean air for citizens, the minimum relief they can offer is to make air purifiers more affordable. The court said a temporary GST exemption or reduction, even for a limited period, should be considered by treating the situation as an emergency.
“This is the minimum that you can do. Every citizen requires fresh air. If you can’t do it, the minimum you can do is reduce the GST,” the bench remarked, asking the Centre to seek instructions and return with a response the same day. The matter has been listed for compliance, including during the court’s vacation period.
Plea Seeks ‘Medical Device’ Status
The court was hearing a petition filed by advocate Kapil Madan, which seeks directions to classify air purifiers as medical devices and reduce GST from 18% to 5%. The plea argues that air purifiers can no longer be categorised as luxury items, given the severe and recurring air pollution emergency in Delhi.
According to the petition, air purifiers meet the criteria of a medical device under a 2020 notification issued by the Centre. It states that these devices play a critical role in enabling safe respiration and reducing exposure to hazardous pollutants, especially for children, the elderly, and those with respiratory conditions.
The plea further contends that imposing GST at the highest slab makes air purifiers financially inaccessible to large sections of the population, rendering the tax arbitrary, unreasonable, and disproportionate.
Focus on Public Health Impact
The High Court underscored the health implications of prolonged exposure to polluted air, noting that an average person breathes nearly 21,000 times a day. The judges highlighted the cumulative harm caused by toxic air and stressed the need for urgent, practical measures.
The case adds judicial pressure on policymakers as Delhi continues to grapple with hazardous air quality levels, raising broader questions about taxation, public health priorities, and emergency responses to environmental crises.
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