New Delhi: The Centre on Friday told the Delhi High Court that any meeting of the Goods and Services Tax (GST) Council to decide on lowering or abolishing GST on air purifiers can only be held physically and not through video conferencing.
A Vacation Bench of Justices Vikas Mahajan and Vinod Kumar granted the Centre 10 days to file its counter-affidavit after Additional Solicitor General (ASG) N. Venkataraman, appearing for the Union government, sought time to submit a detailed response to a public interest litigation (PIL) seeking the declaration of air purifiers as “medical devices”.
“Mr. ASG appearing for UOI submits that the meeting of GST Council, if it has to take place at all, is possible through physically only and not through video conferencing. He further submits that a detailed counter affidavit needs to be filed,” the Justice Mahajan-led Bench recorded in its order, granting liberty to the petitioner to file a rejoinder thereafter.
During the hearing, ASG Venkataraman raised serious objections to the maintainability of the PIL filed by advocate Kapil Madan, contending that the petition was “loaded” and had been filed without impleading the Union Health Ministry, despite seeking directions affecting public health policy.
“We had an urgent meeting yesterday. We have concerns with this PIL. We don’t know who is behind this petition. This is not a PIL. Health department is not even a party,” the Centre’s law officer submitted.
Highlighting that the GST Council is a constitutional body comprising representatives of all states and union territories(UTs), ASG Venkataraman said that any voting or deliberation has to be conducted physically.
“All states and UTs have to agree. The Finance Ministers are members. If anything has to be voted upon, it can only be done physically,” he argued.
The ASG added that directing a reduction in GST without following the prescribed process could open a “Pandora’s box”.
“The Parliamentary committee has recommended something. There is a process. We are not saying anything at the moment. Either we will reduce or not. Constitution issue is involved,” the Centre’s law officer said, while suggesting that the PIL could be treated as a representation before the GST Council.
On the other hand, the petitioner countered the Centre’s objections, relying on the recommendations of the Parliamentary Standing Committee on Environment, Forest and Climate Change, and argued that air purifiers were being taxed under the wrong GST slab.
“On a bare reading of the notification, it is clear that they fall under a different schedule and are being wrongly taxed,” advocate Madan submitted, adding that any delay would only prolong the suffering of residents in the national Capital.
However, the Delhi High Court observed that without calling for a counter-affidavit, it could not issue final directions in the matter.
“Today it’s not possible for the court to say without a counter affidavit,” the Vacation Bench remarked.
The matter has now been listed for further hearing on January 9, 2026. Earlier on Wednesday, a Bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela had asked the GST Council to convene a meeting at the earliest to consider lowering the 18 per cent GST on air purifiers, observing that a 5 per cent rate could be appropriate in view of the worsening air quality in Delhi-NCR.
The Bench had pulled up the Centre over the worsening air pollution crisis in the national Capital, remarking that if clean air cannot be ensured for citizens, at the very least the GST on air purifiers should be reduced.
“This is the minimum that you can do. Every citizen requires fresh air. If you cannot provide it, at least reduce the GST. Give an exemption for 15 days temporarily and treat this situation as an emergency,” it orally told the Centre’s counsel.
The PIL filed before the Delhi High Court contended that air purifiers have become indispensable during severe pollution levels, and taxing them at the highest slab makes them financially inaccessible to large sections of the population.
As per the plea, air purifiers equipped with High-Efficiency Particulate Air (HEPA) filters play a preventive medical role by reducing exposure to PM2.5, PM10 and other hazardous pollutants that aggravate respiratory and cardiovascular diseases.
The plea, filed through advocates Gurmukh Singh Arora and Rahul Matharu, argued that imposing 18 per cent GST on such devices, despite public health advisories recognising their necessity during pollution emergencies, violates the right to life under Article 21 of the Constitution.
(IANS)
