{"id":74701,"date":"2025-12-31T09:17:38","date_gmt":"2025-12-31T03:47:38","guid":{"rendered":""},"modified":"2025-12-31T09:17:38","modified_gmt":"2025-12-31T03:47:38","slug":"air-purifiers-and-hepa-filters-classification-for-5-gst-as-medical-devices-issue-sent-to-gst-council-case-pending","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74701","title":{"rendered":"Air purifiers and HEPA filters classification for 5% GST as medical devices; issue sent to GST Council, case pending."},"content":{"rendered":"<p>Air purifiers and HEPA filters classification for 5% GST as medical devices; issue sent to GST Council, case pending.<br \/>Case-Laws<br \/>GST<br \/>Whether air purifiers and HEPA filters should be treated akin to &#8220;medical devices&#8221; 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<\/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\/highlights?id=95590\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 &#8220;medical devices&#8221; covered by the notification prescribing 5% <\/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-74701","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74701","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=74701"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74701\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74701"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74701"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74701"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}