New Delhi, Dec 24 (UNI) With the deteriorating air quality in the Capital, the Delhi High Court today directed that the issue of reducing or rationalising Goods and Services Tax (GST) on air purifiers be placed before the GST Council for consideration at the earliest.
Hearing a Public Interest Litigation (PIL), a Bench, headed by the Chief Justice of the Delhi High Court, took note of the adverse impact of severe air pollution in Delhi and the National Capital Region (NCR) and the need to examine whether air purifiers should attract a lower GST rate.
The PIL was filed by Advocate Kapil Madan and argued by Senior Advocate Arvind Nayar.
The petitioner contended that air purifiers perform a preventive and health-protective role and ought to be classified as “medical devices”, thereby attracting a concessional GST rate of 5 per cent instead of the existing 18 per cent.
During the proceedings, the Court was informed that decisions relating to GST rates fall within the policy domain of the GST Council, a constitutional body comprising representatives of the union and the States.
The respondents submitted that recommendations of the Parliamentary Standing Committee on Science and Technology, Environment, Forests and Climate Change, which have suggested reduction or abolition of GST on air purifiers, are already under consideration.
Attention was also drawn to a notification dated February 11, 2020, issued under the Drugs and Cosmetics Act, 1940, which broadens the definition of “medical devices” to include instruments and appliances intended for diagnosis, prevention, monitoring or alleviation of disease, as well as for supporting or sustaining life. The Court recorded the submission that air purifiers, by mitigating respiratory health risks during episodes of extreme air pollution, may fall within the scope of the said notification.
Taking note of the submissions and the Parliamentary Standing Committee’s recommendations, the Bench observed that while it was mindful of the statutory framework and the functioning of the GST Council, the prevailing air pollution crisis warranted urgent consideration of the issue. Accordingly, the Court directed that the matter be placed before the GST Council at the earliest and sought instructions regarding the timeline for convening a meeting to consider the issue.
The matter has been listed for further hearing in the last week of January, when the respondents are expected to apprise the Court of the steps taken pursuant to its directions.
Senior Advocate Arvind Nayar and Advocate Kapil Madan appeared for the petitioner. Advocates Gurmukh Singh Arora and Rahul Matharu have filed the PIL.
Delhi HC directs GST Council to consider lower GST on air purifiers amid worsening air quality
