Delhi HC expresses displeasure over no tax exemption on air purifiers in 'emergency situation'
GST
Dated:- 24-12-2025
PTI
New Delhi, Dec 24 (PTI) The Delhi High Court on Wednesday expressed displeasure over the authorities doing nothing to grant exemption from taxes on air purifiers in this “emergency situation” when the air quality index (AQI) is ‘very poor’.
A bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela asked the authorities’ counsel to take instructions on the issue and inform it at 2:30 pm.
The court was hearing a public interest litigation (PIL) seeking directions to the central government to classify air purifiers as “medical devices” and reduce the goods and services tax (
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r lungs just by breathing 21,000 times a day, and that’s involuntary,” the bench said.
The petition by advocate Kapil Madan said that purifiers cannot be treated as luxury items in view of the “extreme emergency crisis” caused by severe air pollution in Delhi.
It contended that access to clean indoor air has become indispensable for health and survival.
“Imposition of GST at the highest slab upon air-purifiers, a device that has become indispensable for securing minimally safe indoor air, renders such equipment financially inaccessible to large segments of the population and thereby inflicts an arbitrary, unreasonable, and constitutionally impermissible burden,” the plea said. PTI SKV SKV MNK MNK
News – Press release – PI
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