Centre Tells Delhi HC Court Lacks Power on Air Purifier GST

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AuthorAarav Shah|Published at:
Centre Tells Delhi HC Court Lacks Power on Air Purifier GST
Overview

The Central government has rejected a Delhi High Court petition seeking a Goods and Services Tax (GST) cut on air purifiers, citing constitutional grounds. It argued that judicial intervention would violate the separation of powers, as only the GST Council, through cooperative federalism, can decide tax rates. The government also questioned the PIL's motives, suggesting it could foster monopolies.

Government Asserts Fiscal Authority Over Air Purifier GST

The Central government has formally informed the Delhi High Court that any judicial directive to reduce the Goods and Services Tax (GST) on air purifiers is unconstitutional. In a filed affidavit on January 4, 2026, the government asserted that the GST Council is the exclusive constitutional body empowered to make decisions on tax rates, framing this as a matter of fundamental fiscal policy.

Constitutional Breach Alleged

Government legal counsel argued that judicial interference in setting GST rates would fundamentally bypass the established framework of cooperative federalism. This process requires consensus between the Union and states, balancing diverse fiscal interests. Compelling the GST Council to consider or adopt a specific outcome would place the court in the GST Council's domain, violating the doctrine of separation of powers and rendering the Council's constitutional role redundant.

PIL Challenges Air Purifier Taxation

The submissions were made in response to a public interest litigation (PIL) advocating for air purifiers to be classified as 'medical devices,' thereby lowering their GST rate from 18 per cent to 5 per cent. The petitioner's counsel, Advocate Kapil Madan, contended that air purifiers are essential given Delhi's severe air pollution crisis and should not be treated as luxury items.

Concerns Over Motivated Litigation

During earlier hearings, the court had suggested convening an urgent GST Council meeting. However, the government opposed this, warning of opening a 'Pandora's Box.' In its counter affidavit, the Centre dismissed the petitioner's reliance on the Drugs and Cosmetics Act, 1940, for the GST reduction plea. It further noted that reclassifying air purifiers as medical devices would subject them to stringent regulations under the Drugs and Cosmetics Act and Medical Device Rules, potentially restricting market availability and favouring licensed entities, thus raising questions about the true motivations behind the PIL.
The case is scheduled for further hearing on January 9.

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