We breathe around 21,000 times a day, and each breath in polluted air causes harm. With this sharp observation, the Delhi High Court on Wednesday questioned the Centre on why air purifiers continue to attract 18 per cent GST even during an air emergency. The court asked why the tax could not be reduced immediately to make these devices more affordable for the public.

A division bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela was hearing a public interest litigation seeking reclassification of air purifiers as medical devices. Such a move would place them in the lower 5 per cent GST slab instead of the present 18 per cent.

The bench expressed strong dissatisfaction with the Centre’s request for more time to respond. It said the government has not been able to provide clean air to citizens, and therefore should at least ensure that people can protect themselves indoors. The judges said every citizen of Delhi needs clean air, and denying access to air purifiers because of high taxes is unfair in the present situation.

Judges seek Immediate and Temporary Relief

The court’s remarks reflected the urgency of the air pollution crisis in the capital. Questioning the phrase “in due time” used by the government, the bench asked whether action would be taken only after thousands more people die. It said such delays were unacceptable when public health was at serious risk.

The judges also explored the possibility of immediate and temporary relief. They asked why air purifiers could not be exempted from GST for a limited period during the ongoing air emergency, possibly by invoking provisions meant for extraordinary situations. The bench described the situation as an emergency and said extraordinary measures were justified.

The court directed the government counsel to seek instructions from the Centre and clearly spell out its proposal later in the day. The matter was listed again for hearing at 2.30 pm, signalling that the court expects a concrete response rather than further delays.

PIL Argues Air Purifiers are Medical Necessities

The petition has been filed by advocate Kapil Madan, who has argued that air purifiers should be treated as medical devices in view of Delhi’s severe air pollution. According to the plea, these devices are no longer luxury items but have become essential for health and survival.

The petition states that taxing air purifiers at the highest GST slab makes them financially inaccessible to large sections of society. This, it argues, places an unreasonable and constitutionally impermissible burden on citizens, especially when clean outdoor air is not available. Access to safe indoor air, the plea says, has become indispensable for basic living.

The petitioner has also relied on a 2020 notification issued by the Centre, which defines medical devices broadly. The plea argues that air purifiers fit within this definition as they perform a preventive and physiological-support function by enabling safe respiration and reducing exposure to harmful pollutants.

According to the petition, levying 18 per cent GST on air purifiers is arbitrary and disproportionate, particularly when other devices with recognised medical functions are taxed at much lower rates. In the middle of an extreme pollution crisis, the plea says, continuing to treat air purifiers as luxury goods shows a lack of sensitivity to public health concerns.

The court’s strong remarks underline growing judicial concern over air pollution and its impact on everyday life. Whether the Centre responds with immediate tax relief will now be closely watched, as citizens continue to struggle for clean air, one breath at a time.

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