Air purifiers and HEPA filters classification for 5% GST as medical devices; issue sent to GST Council, case pending.

Air purifiers and HEPA filters classification for 5% GST as medical devices; issue sent to GST Council, case pending.Case-LawsGSTWhether air purifiers and HEPA filters should be treated akin to “medical devices” covered by the notification prescribing 5%

Air purifiers and HEPA filters classification for 5% GST as medical devices; issue sent to GST Council, case pending.
Case-Laws
GST
Whether air purifiers and HEPA filters should be treated akin to “medical devices” covered by the notification prescribing 5% GST was the dominant issue. The court, noting the functional role of these devices and policy concerns reflected in parliamentary recommendations, recorded a prima facie view that there was no apparent reason to deny them the 5% rate

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