New Delhi

The Delhi High Court on Wednesday directed the GST Council to convene a meeting at the earliest and consider lowering or abolishing the goods and services tax (GST) on air purifiers in view of the deteriorating air quality in the national capital.

A bench comprising Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela listed the matter for December 26, directing counsel for the authorities to inform the court about the timeline within which the GST Council can meet.

Earlier in the day, the court expressed displeasure over the authorities’ inaction in granting tax relief on air purifiers despite what it termed an “emergency situation”, with the Air Quality Index (AQI) remaining in the ‘very poor’ category.

The court was hearing a public interest litigation (PIL) seeking directions to the Centre to classify air purifiers as “medical devices” and reduce the GST rate to five per cent. Air purifiers currently attract 18 per cent GST.

The petition, filed by advocate Kapil Madan, contended that air purifiers can no longer be treated as luxury items given the “extreme emergency crisis” caused by severe air pollution in Delhi.

It argued that access to clean indoor air has become essential for health and survival, particularly for children, the elderly and those suffering from respiratory ailments.

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“Imposition of GST at the highest slab on air purifiers — a device that has become indispensable for securing minimally safe indoor air — makes such equipment financially inaccessible to large sections of the population and imposes an arbitrary, unreasonable and constitutionally impermissible burden,” the plea said.