The Delhi High Court has urged the GST Council to reconsider the 18% GST levied on air purifiers, amid growing public health and pollution concerns. This direction was issued in response to a Public Interest Writ Petition filed by Kapil Madan against the Union of India and others. The petitioner argued that air purifiers should be classified as "medical devices" under Notification S.O. 648(E) dated 11.02.2020 from the Drugs and Cosmetics Act, 1940, which would reduce their GST rate to 5% instead of the current 18%. This discrepancy was deemed arbitrary and a violation of Articles 14 and 21, especially given the worsening air quality.
The petitioner supported his argument with recommendations from the Parliamentary Standing Committee, which suggested reducing or abolishing GST on air purifiers and HEPA filters. The primary issue was whether these products should benefit from a reduced or abolished GST rate due to their functional similarities with medical devices and the urgent public health concerns they address.
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The Court directed that the matter be brought before the GST Council for prompt consideration. It noted the severe air pollution levels in Delhi and nearby areas and acknowledged the Parliamentary Committee's recommendations. The Court suggested that there seemed to be no apparent reason why air purifiers should not receive the concessional 5% GST rate applicable to medical devices. The case was scheduled before the Vacation Bench to establish a timeline for the GST Council meeting, with the possibility of holding the meeting via video conferencing if necessary.
Order date: 24 December 2025
Parties: Kapil Madan v. Union of India & Ors.
Facts -
- The petitioner filed a Public Interest Writ Petition seeking classification of air purifiers as “medical devices” under Notification S.O. 648(E) dated 11.02.2020 issued under the Drugs and Cosmetics Act, 1940.
- It was contended that while medical devices attract 5% GST, air purifiers are taxed at 18%, which is arbitrary and violative of Articles 14 and 21, especially in light of deteriorating air quality.
- The petitioner relied on recommendations of the Parliamentary Standing Committee suggesting reduction or abolition of GST on air purifiers and HEPA filters.
Issue -
- Whether air purifiers and HEPA filters should be considered for reduction or abolition of GST, having regard to their functional similarity with medical devices and public health concerns?
Order -
- The Delhi High Court directed that the issue of lowering or abolishing GST on air purifiers and HEPA filters be placed before the GST Council for consideration at the earliest.
- Taking note of the Parliamentary Standing Committee’s recommendations and the severe air pollution levels in Delhi and surrounding regions, the Court observed that prima facie there appeared to be no reason why air purifiers could not be extended the concessional 5% GST applicable to medical devices.
- The matter was listed before the Vacation Bench to ascertain the timeline for the GST Council meeting, with liberty to convene the meeting through video conferencing if required.
