Delhi Pollution Crisis: High Court Slams Centre Over 18 % GST on Air Purifiers

Delhi Pollution Crisis: High Court Slams Centre Over 18 % GST on Air Purifiers

New Delhi — 24 December 2025:
Amid one of the worst air quality episodes in recent memory, the Delhi High Court on Wednesday sharply criticised the Central Government for maintaining an 18 % Goods and Services Tax (GST) on air purifiers — devices many residents now consider essential for health and survival.

A Division Bench headed by Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela reprimanded government authorities for what it described as a failure to ensure clean air for the city’s residents. The bench observed that if the state and Centre cannot provide safe, breathable air, then the very least they can do is cut taxes on devices that help protect citizens indoors. 

“This is the minimum you can do. Every citizen requires fresh air… If you can’t do it, the minimum you can do is reduce GST,” the court said, underlining the urgency of the situation. 

The court even urged authorities to consider temporary exemption or reduced GST rates for a short period during this pollution emergency. 

Pollution Levels and Public Health Context

Delhi’s air quality has been dangerously high in recent days, with Air Quality Index (AQI) readings entering the Very Poor and Severe categories — levels linked to increased respiratory illness and cardiovascular strain. 

For millions of residents, air purifiers are no longer luxury appliances but a practical health necessity to reduce exposure to toxic particulate matter (PM2.5 and PM10). Yet, under current GST rules, these devices remain taxed at the 18 % slab, making them relatively more expensive for middle-class and vulnerable populations. 

PIL Seeks Reclassification as ‘Medical Devices’

The court hearing was triggered by a Public Interest Litigation (PIL) filed by advocate Kapil Madan, who urged the court to direct the Centre to classify air purifiers as ‘medical devices’. This would re-categorise them under a lower 5 % GST rate instead of the current 18 %. 

The petitioner argued that such devices now play an indispensable role in safeguarding public health — especially for children, the elderly, and those with respiratory conditions — and should not be treated as luxury consumer products. 

Court’s Message: Protect Health or Reduce Tax Burden

In strong language, the High Court reminded the government that clean air is a basic human necessity. It rhetorically asked officials how long they would wait while residents “breathe 21,000 times a day” of polluted air before acting on the GST issue. 

If the government truly cannot ensure clean ambient air immediately, providing fiscal relief on tools that help protect indoor air quality is the least it can do, the court indicated. 

Broader Policy Debate

The GST on air purifiers has become a flashpoint in broader debates about how pollution-related health challenges are recognised (or not) in public policy. Critics say taxing life-protective devices at a high rate underscores a disconnect between public health needs and fiscal policy — especially during annual smog seasons that regularly push Delhi’s AQI into hazardous zones. 

Several civic and expert voices have also called for long-term structural solutions — from stricter emissions controls to investments in cleaner transport and industrial practices — alongside short-term measures like tax relief. 

What Happens Next?

The High Court has asked the Centre to respond urgently on why it cannot consider reducing or exempting GST on air purifiers. Bench proceedings are expected to continue, with the court pressing for compliance even during the judicial vacation period. 

As Delhi battles its annual smog surge, the outcome of this judicial scrutiny could have significant implications for both pollution policy and how essential health-related devices are taxed under Indian law.