Centre opposes in High Court plea to reduce GST on air purifiers, says judicial intervention impermissible

The Center had opposed a PIL in the Delhi High Court seeking directions to classify air purifiers as “medical devices” and reduce GST rates, saying judicial intervention in tax-related matters is not constitutionally permissible.

The Center said it is settled law that courts should not replace constitutionally mandated decision-makers, especially in matters related to economic policy and financial structuring.

“Any direction of this court to change the GST rates, call a meeting of the GST Council or compel the GST Council to consider or adopt a particular outcome would amount to the court superseding the GST Council and thereby discharging the functions consciously and exclusively entrusted to the GST Council by the Constitution,” the Center said in its affidavit filed in response to the petition, adding that such an exercise would violate the doctrine of separation of powers.

The plea has been listed for hearing on Friday, January 9, 2026, before a bench comprising Chief Justice Devendra Kumar Upadhyaya and Justice Tejas Karia.

The declaration was filed in response to a public interest litigation (PIL) seeking directions to the Center to classify air purifiers as “medical devices” and bring them below the 5% bracket by reducing the Goods and Services Tax (GST) rates applicable to the machines. Air purifiers are currently taxed at 18%.

The petition, filed by lawyer Kapil Madan, said air purifiers cannot be considered luxury items, given the “extreme immediate crisis” caused by severe air pollution in Delhi.

The court had earlier asked the Center why it could not reduce the GST rates on air purifiers to make the machines affordable for the common man, given the deteriorating air quality in the national capital and nearby areas.

He had also directed the GST Council to meet at the earliest and consider the issue of reducing or abolishing tax on air purifiers.

In its affidavit, the Center said that if the courts give directions on GST rates or mandate certain recommendations, the GST Council will be reduced to a mere rubber stamp, contrary to the constitutional scheme.

“Given the above constitutional structure, GST-related matters and making recommendations thereon fall squarely within the exclusive purview of the GST Council. Judicial intervention directing or influencing such recommendations would not only be constitutionally unacceptable but would also undermine the framework of cooperative federalism enshrined in Article 279A,” he said.

The Center also alleged that the petition was a “colourful” and “motivated attempt” to get reclassification of regulations under the guise of public interest.

“It is submitted that the nature of the prayers and the petitioner’s insistence on judicial reclassification as a ‘medical device’ strengthen the conclusion that the present petition is not intended to address any genuine public interest concern but is a colorful and motivated exercise of public interest jurisdiction.

“These grants were prepared to secure the regulatory classification of air purification devices as medical devices under the Drugs and Cosmetics Act (DCA) and the Medical Device Rules (MDR), which has the clear and possible ulterior purpose of restricting market participation and providing regulatory and commercial advantage to a select few entities holding the necessary licences, registrations and/or approvals. The petition can therefore be dismissed on this ground alone,” the affidavit said.

Earlier, the court had expressed displeasure that the authorities did nothing to provide tax exemption for air purifiers in this “emergency situation” where the Air Quality Index (AQI) was “very poor”.

The court took note of the petitioner’s argument that air purifiers qualify as medical devices as per a notification issued in February 2020 under the Drugs and Cosmetics Act.

The petitioner also said that 5 per cent GST is collected on medical devices, while the tax rate on air purifiers is 18 per cent. It had sought directions to the authorities to consider charging 5% GST on air purifiers as well, considering the increasingly deteriorating weather conditions in Delhi and nearby areas.