{"id":74656,"date":"2025-12-24T14:01:03","date_gmt":"2025-12-24T08:31:03","guid":{"rendered":""},"modified":"2025-12-24T14:01:03","modified_gmt":"2025-12-24T08:31:03","slug":"delhi-hc-expresses-displeasure-over-no-tax-exemption-on-air-purifiers-in-39-emergency-situation-39","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74656","title":{"rendered":"Delhi HC expresses displeasure over no tax exemption on air purifiers in &#39;emergency situation&#39;"},"content":{"rendered":"<p>Delhi HC expresses displeasure over no tax exemption on air purifiers in &#39;emergency situation&#39;<BR>GST<BR>Dated:- 24-12-2025<BR>PTI<BR>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 \u201cemergency situation\u201d when the air quality index (AQI) is \u2018very poor\u2019.<br \/>\nA bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela asked the authorities\u2019 counsel to take instructions on the issue and inform it at 2:30 pm.<br \/>\nThe court was hearing a public interest litigation (PIL) seeking directions to the central government to classify air purifiers as \u201cmedical devices\u201d and reduce the goods and services tax (<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=65720\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>r lungs just by breathing 21,000 times a day, and that\u2019s involuntary,\u201d the bench said.<br \/>\nThe petition by advocate Kapil Madan said that purifiers cannot be treated as luxury items in view of the \u201cextreme emergency crisis\u201d caused by severe air pollution in Delhi.<br \/>\nIt contended that access to clean indoor air has become indispensable for health and survival.<br \/>\n\u201cImposition 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,\u201d the plea said. PTI SKV SKV MNK MNK<BR> News &#8211; Press release &#8211; PI<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/news?id=65720\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi HC expresses displeasure over no tax exemption on air purifiers in &#8217;emergency situation&#8217;GSTDated:- 24-12-2025PTINew Delhi, Dec 24 (PTI) The Delhi High Court on Wednesday expressed displeasure over the authorities doing nothing to grant exemption fro<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74656","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74656","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74656"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74656\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74656"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74656"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74656"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}