The Delhi High Court on Thursday intervened in the ongoing debate regarding the taxation of adult and clinical diapers instructing the Union government and the GST Council to re-evaluate the current tax structure.
As per a report in Bar and Bench, a Division Bench, led by Justices Nitin Wasudeo Sambre and Ajay Digpaul, emphasised that a formal decision regarding the potential removal of these taxes must be reached within a six-month timeframe. This legal mandate stems from a petition filed by two individuals with disabilities, Swarnalatha J and TS Guruprasad, who argued that the financial burden of these essential hygiene products is an overlooked hardship for the vulnerable.
Arguments for exemption
Representing the petitioners, senior advocate Shyel Trehan highlighted that users of adult diapers constitute a highly susceptible demographic whose needs should be met with compassion rather than taxation. The legal challenge posits that taxing these items at 5 per cent—the same rate applied to non-essential goods like ashtrays—is a violation of constitutional rights, specifically the right to equality and life under Articles 14 and 21. The petitioners pointed out a perceived inconsistency in policy, noting that sanitary napkins were granted a full exemption in 2018, whereas adult diapers remain taxed despite serving a similar, critical role in maintaining personal dignity and sanitation.
Defence of policy
In response to the petition, legal counsel for the GST Council maintained that tax exemptions are fundamentally matters of government policy rather than judicial mandate. The defence argued that such decisions are not made unilaterally by the Central government but involve a collaborative process involving representatives from every state within the council. While acknowledging the petitioners’ concerns, the council’s representative suggested that any change in the tax slab must be balanced against the broader economic framework and the collective agreement of the member states.
Reality of disability
The case is grounded in the lived experience of Swarnalatha, who faces 80 per cent disability due to Primary Progressive Multiple Sclerosis and requires nearly a dozen diapers daily to manage her health. Her husband and caregiver, who also lives with a locomotor disability, emphasised that these products are not luxuries but daily necessities for senior citizens and those with chronic illnesses. They contend that the lack of exemption contradicts the spirit of the Rights of Persons with Disabilities Act, 2016, which seeks to reduce barriers for those with long-term impairments.
GST history of adult diaper
The history of GST on these products shows a gradual shift toward greater affordability, starting from a high of 18 per cent in 2017 and eventually dropping to 5 per cent in late 2025. While previous reductions were intended to balance consumer costs with the ability of manufacturers to claim input tax credits, the current legal push seeks a total elimination of the tax. As of early 2026, the 5 per cent rate remains in effect, but the high court’s recent directive ensures that the conversation around making these medical essentials tax-free will reach a definitive conclusion by later this year.
Source from: https://www.freepressjournal.in/topnews/gst-adult-diapers-india-delhi-high-court
