Delhi High Court Directs Centre to Decide on GST Exemption for Adult Diapers
The Delhi High Court has issued a significant directive to the Central government, ordering it to consider and decide within a strict timeframe of six months on a petition seeking the exemption of Goods and Services Tax (GST) on adult diapers. This ruling came on Thursday from a bench comprising Justices Nitin W Sambre and Ajay Digpaul, who were hearing a petition that challenged what was described as the "arbitrary and discriminatory" imposition of a 5% GST levy on adult or clinical diapers.
Petitioners Argue Adult Diapers Are Essential, Not Luxury Items
During the proceedings, a senior counsel representing the petitioners strongly argued that adult diapers should not be categorized as luxury items. Instead, they emphasized that these products are crucial for a highly vulnerable population, including elderly individuals and persons with disabilities. The counsel highlighted a key comparison, stating, "There is no real intelligible differentia between the use of a sanitary pad and an adult diaper. It is something you can't live without if you require it. It is a hygiene product you have to have access to. Your life is without dignity without it." This argument underscores the essential nature of adult diapers for maintaining basic hygiene and dignity.
Background of the Petition and Legal Grounds
The petitioners, identified as Swarnalatha J and T S Guruprasad, who are persons with disabilities, had initially sent a representation to the authorities on September 3, 2025. However, this representation remained undecided, prompting them to file the petition in court. In their plea, they pointed out that sanitary napkins were rightfully exempted from GST in 2018, and they argued that similar relief should be extended to adult diapers. The rationale behind this request is to ensure affordability and avoid discouraging the use of these essential hygiene products.
The petition further contended that the non-exemption of adult or clinical diapers from GST is "manifestly arbitrary, discriminatory and violative" of the petitioners' rights under Articles 14, 19, and 21 of the Constitution of India. Additionally, it cited violations under the provisions of the Rights of Persons with Disabilities Act, emphasizing the need for equitable treatment in tax policies.
Government's Response and GST Council's Role
In response to the petition, the counsel for the authorities defended the current GST levy, describing it as a policy decision that cannot be taken unilaterally. He emphasized that such matters must be considered by the GST Council, which is the apex body responsible for making decisions related to GST rates and exemptions. This stance highlights the procedural complexities involved in altering tax policies, even when humanitarian concerns are raised.
Implications and Next Steps
The Delhi High Court's order to decide within six months places pressure on the Centre to address this issue promptly. If the plea is granted, it could lead to significant financial relief for individuals relying on adult diapers, making these essential products more accessible and affordable. This case also raises broader questions about tax policies on medical and hygiene necessities, potentially influencing future exemptions for other disability aids and healthcare items.
As the Centre reviews the petition, stakeholders, including disability rights advocates and healthcare providers, will be closely monitoring the outcome. The decision could set a precedent for how India's tax system accommodates the needs of vulnerable populations, balancing fiscal policies with social welfare objectives.
