GST on Air Purifiers: Centre Says Tax Decisions Are Only for GST Council

The Central Government has informed the Delhi High Court that courts do not have the power to order a reduction in Goods and Services Tax (GST) on air purifiers. It argued that such directions would be unconstitutional and against the principle of separation of powers.

In an affidavit filed on January 4, 2026, the government stated that decisions on GST rates fall exclusively under the authority of the GST Council, as provided under Article 279A of the Constitution. According to the Centre, GST rates are decided through a detailed process of consultation and consensus between the Union and State governments. Judicial intervention, it said, would disrupt this constitutionally established system.

The government explained that if courts start directing changes in GST rates or instructing the GST Council to meet or take specific decisions, it would amount to courts performing functions reserved solely for the Council. This, the affidavit noted, would weaken the constitutional role assigned to the GST Council and violate the doctrine of separation of powers.

These submissions were made in response to a Public Interest Litigation (PIL) seeking to classify air purifiers as “medical devices” and reduce GST on them from 18 per cent to 5 per cent. The petition, filed by Advocate Kapil Madan, argued that air purifiers should not be treated as luxury items due to the severe air pollution crisis in Delhi.

Earlier, on December 24, the High Court had observed that the issue deserved urgent consideration and suggested that the GST Council convene a meeting to examine the demand. The Court had also asked the government to clarify how soon such a meeting could be held. However, on December 26, the Centre opposed the PIL, warning that judicial directions in tax matters could open a “Pandora’s box”.

The government further stated that relying on notifications under the Drugs and Cosmetics Act, 1940, to seek GST reduction was incorrect. It explained that classifying air purifiers as medical devices would bring them under strict regulatory controls under the Drugs and Cosmetics Act and the Medical Device Rules, 2017. This would regulate their import, manufacture, sale, and distribution.

According to the Centre, such reclassification could limit market access and benefit only a small group of licensed entities, potentially leading to monopolies rather than improving public access. The affidavit described the PIL as a motivated attempt presented as public interest and raised concerns about the real intent behind filing the petition.

The matter is scheduled to be heard again by the High Court on January 9.