Delhi High Court Questions High GST on Air Purifiers, Suggests a Breath of Fresh Air Through Tax Cuts

Anyone who lives in or has visited Delhi, particularly during the colder months, knows the invisible — yet often very visible — struggle against air pollution. It's a critical concern that affects millions, turning the very act of breathing into a health risk. And it's precisely this grim reality that has led the Delhi High Court to take a hard look at something rather fundamental: the tax we pay on air purifiers.

During a recent hearing, the bench, comprised of Justice Vibhu Bakhru and Justice Amit Mahajan, quite pointedly wondered aloud why air purifiers couldn't be brought under the same reduced 5% GST bracket currently enjoyed by essential medical devices like oxygen concentrators and pulse oximeters. “We see no reason why 5% GST can also not be provided for air purifiers,” the court observed, a sentiment that frankly resonates with many who see these devices as less of a luxury and more of a necessity in today's polluted urban landscape.

It all stems from a plea filed by Gurbaksh Singh, a concerned businessman, who has passionately argued that air purifiers are, unequivocally, essential for maintaining public health. His petition highlights the glaring disparity: if oxygen concentrators, medical-grade masks, and various COVID-19 related items could receive a much-needed GST reduction to 5% during the pandemic, why should air purifiers, which offer a crucial line of defense against omnipresent pollutants, remain saddled with an 18% tax? For many households, that 18% adds a significant financial burden, potentially putting cleaner air out of reach.

Frankly, in a city grappling with 'severe' and 'very poor' air quality for much of the year, an air purifier isn't really a discretionary purchase, is it? It's a proactive measure against respiratory illnesses, a tool for safeguarding one's family, especially children and the elderly, from the unseen dangers in the air. The argument is simple yet powerful: making these devices more affordable through a GST cut would be a direct investment in public health, mirroring the policy decisions made for other life-saving equipment.

The court, clearly taking the matter seriously, has issued notices to the respondents, including the Union of India through the Ministry of Finance and the formidable GST Council itself. They’ve been given a deadline to respond, setting the stage for what could be a landmark decision. We’ll all be watching keenly when the case comes up again for further consideration in April. Here’s hoping that this judicial nudge ultimately paves the way for a more accessible path to cleaner air for everyone.