Centre Opposes GST Cut on Air Purifiers, Cites ‘Pandora’s Box’ Risk

The Central government on Friday expressed strong opposition to a Public Interest Litigation (PIL) filed in the Delhi High Court that seeks to reduce the Goods and Services Tax (GST) on air purifiers. Representing the Centre, Additional Solicitor General (ASG) N Venkataraman argued that bypassing established tax protocols could set a dangerous precedent.

Core Arguments of the PIL

The petition, argued by Advocate Kapil Madan, highlights the “extreme emergency crisis” caused by Delhi’s deteriorating air quality. The key demands include:

• Reclassification: Categorizing air purifiers as ‘medical devices’ rather than luxury appliances.
• Tax Reduction: Slashing the GST rate from the current 18% to 5%.
• Affordability: Ensuring that these devices are accessible to the common man, rather than being treated as a luxury item.

The Government’s Stance

The Centre’s primary concern is the procedural integrity of the GST Council. The ASG emphasized that any judicial interference in tax slabs without following the Council’s mechanism would be problematic.

“This will open a Pandora’s Box. Tomorrow other petitions will be filed seeking mandamus to the GST council.” — ASG N Venkataraman

Key points from the Centre’s response:

• Process Over Mandate: The government clarified it is not outright rejecting the idea, but insists that the decision must come from the GST Council.
• Ongoing Examination: A Parliamentary committee has already made recommendations on the matter, which are currently under review.
• Time Request: The Centre requested more time to provide a “measured response” and a detailed counter-affidavit.

Court’s Observation

The division bench of Justices Vikas Mahajan and Vinod Kumar acknowledged the urgency of the situation. While the court noted the government’s procedural concerns, it maintained that efforts should be made to lower the cost of air purifiers given the public health crisis.

The petitioner expressed frustration over the delay, stating, “They will take time, and the entire city will suffer.”

Next Steps