The Central govt on January 09, 2026 assured Delhi High Court that it would process the recommendations made by a parliamentary committee on improving the city’s air quality once it received the same even as it argued that any judicial intervention in matters relating to tax was constitutionally impermissible.
According to reports, the parliamentary panel took a dim view of govt imposing high goods and services tax (GST) on HEPA filters and air purifiers, noting it “effectively monetises a public health failure”, and recommended either a reduction or complete abolishment of the tax.
The court, which is hearing a similar demand made by way of a PIL, recorded govt’s assurance that its revenue department will examine and take a call on the recommendations and posted the matter for March 19.
Centre maintained that the PIL classifying air purifiers as “medical devices” had reinforced the inference that it was not aimed at addressing any genuine public interest concern but was a “colourable” and “motivated” exercise. It told a bench of Chief Justice DK Upadhyaya and Justice Tejas Karia that classifying air purifiers as medical devices would be counter-productive to public interest as it would subject air purifiers to additional regulatory compliances and likely affect their supply in a market already facing constraints.
Additional solicitor general, representing Centre and GST Council, opposed the PIL that has sought reduced GST rates on air purifiers after they are classified as “medical devices”. The petition filed by advocate Kapil Madan said air purifiers couldn’t be treated as luxury items in view of the “extreme emergency crisis” caused by severe air pollution in Delhi.
HC earlier questioned Centre why it couldn’t reduce the GST rates on air purifiers to make the machines affordable for the common man. It directed GST Council to consider lowering or abolishing the tax.
However, Centre, in its affidavit, said, “Any direction by this court to modify GST rates, convene a meeting of GST Council or compel the council to consider or adopt a particular outcome would amount to the court stepping into the shoes of the council, thereby exercising functions that the Constitution has… consciously entrusted to the council.” It claimed such an exercise would violate the doctrine of separation of powers.
Source from: https://timesofindia.indiatimes.com/city/delhi/will-process-panels-recommendations-on-gst-for-air-purifiers-centre-to-hc/articleshowprint/126442647.cms
