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

The Centre has opposed in the Delhi High Court a PIL seeking directions to classify air purifiers as “medical devices” and reduce the GST rates on those, saying judicial intervention in matters pertaining to the tax are constitutionally impermissible.

The Centre said it is a settled law that courts do not substitute themselves for constitutionally designated decision makers, particularly in matters involving economic policy and fiscal structuring.

“Any direction by this court to modify GST rates, convene a meeting of the GST Council or compel the GST Council to consider or adopt a particular outcome would amount to the court stepping into the shoes of the GST Council, thereby exercising functions that the Constitution has consciously and exclusively entrusted to the GST Council,” the Centre 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 is listed for hearing on Friday (January 9, 2026) before a bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tejas Karia.

The affidavit was filed in response to a public interest litigation (PIL) matter seeking directions to the Centre to classify air purifiers as “medical devices” and reduce the Goods and Services Tax (GST) rates charged on the machines, bringing those under the 5% slab. Air purifiers are currently taxed at 18%.

The petition filed by advocate Kapil Madan said air purifiers cannot be treated as luxury items in view of the “extreme emergency crisis” caused by severe air pollution in Delhi.

The court had earlier asked the Centre why it cannot reduce the GST rates on air purifiers to make the machines affordable for the common man in view of the worsening air quality in the national capital and nearby areas.

It had also directed the GST Council to meet at the earliest and consider lowering or abolishing the tax on air purifiers.

In its affidavit, the Centre said if courts were to issue directions on GST rates or compel specific recommendations, the GST Council would be reduced to a mere rubber stamp, contrary to the constitutional scheme.

“In view of the above constitutional architecture, matters pertaining to GST and making recommendations in relation thereto fall squarely within the exclusive domain of the GST Council. Judicial intervention directing or influencing such recommendations would not only be constitutionally impermissible but would also undermine the framework of cooperative federalism embedded in Article 279A,” it said.

The Centre further contended that the petition is a “colourable” and “motivated attempt” to secure regulatory reclassification 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’ reinforce the inference that the present petition is not aimed at addressing any genuine public interest concern but is a colourable and motivated exercise of the public interest jurisdiction.

“The reliefs are crafted to secure regulatory classification of air purifiers as medical devices under the Drugs and Cosmetics Act (DCA) and the Medical Devices Rules (MDR), with the evident effect and possible ulterior objective of restricting market participation and conferring regulatory and commercial advantage upon a select few entities holding the requisite licences, registrations and/or approvals. The petition is therefore liable to be dismissed on this ground alone,” the affidavit said.

Earlier, the court had expressed displeasure over authorities doing nothing to grant exemption from taxes to air purifiers in this “emergency situation”, when the Air Quality Index (AQI) is “very poor”.

The court had taken note of the petitioner’s contention that air purifiers qualify as medical devices in terms of a February 2020 notification issued under the Drugs and Cosmetics Act.

The petitioner had further said a 5-per cent GST is charged on medical devices, whereas for air purifiers, the tax rate is 18%. He had sought a direction to the authorities to consider charging 5% GST on air purifiers as well, considering the ever-worsening air condition in Delhi and nearby areas.