The Delhi High Court delivered a sharp rebuke to the central government on Wednesday for imposing an 18% Goods and Services Tax (GST) on air purifiers and HEPA filters. This criticism comes at a time when the national capital and its surrounding regions are grappling with dangerously high levels of air pollution, which the court termed a "health emergency."
Court's Stern Directive Amid Health Crisis
A bench comprising Chief Justice D K Upadhyaya and Justice Gedela expressed deep concern over the situation. The judges emphasized that when citizens are in desperate need of basic protection from toxic air, the authorities should, at the very minimum, make such protective devices affordable by reducing the tax burden. The court gave the Centre two days to respond to its observations.
In a powerful statement, the bench remarked that the government must either ensure clean air for its people or take steps to make air purifiers accessible. "Let the purifiers be provided. That's the minimum you (govt) can do. Even if it is temporary, give exemption for the next one week or one month... Consider it an emergency situation," the court asserted during the pre-lunch session.
A Matter of Involuntary Harm
The judges highlighted the involuntary nature of the harm caused by pollution. "As we speak, we all breathe. You know how many times we breathe in a day — at least 21,000 times. Just calculate the harm you are doing to your lungs... and that's involuntary," the bench noted, underscoring the urgency of the matter. The court was hearing a Public Interest Litigation (PIL) filed by Advocate Kapil Madan, which brought the issue to light.
GST Council Directed to Convene Urgently
After the lunch recess, when the counsel for the Union government stated that only the GST Council has the authority to convene a nationwide meeting and decide on tax rates, the court issued a direct order. It directed the GST Council to meet at the earliest to consider lowering or abolishing the GST on air purifiers and their filters.
The court explicitly stated that if a physical meeting of the Council, which is chaired by the Union Finance Minister, is not immediately feasible, it should be convened via video conference. The matter has been scheduled for compliance on December 26.
In its order, the court referenced the concerns raised in the PIL as well as a report from the parliamentary committee on climate change. "Taking into consideration the air quality situation in the state of Delhi and nearby areas, we find it appropriate to require the Council to meet at the earliest," the court noted, while also issuing a formal notice to the Centre on the petition.
The Core Demand of the PIL
The PIL sought specific directions to the Centre to reclassify air purifiers as medical devices, which attract a lower GST rate of 5%, compared to the current 18% levied on them as what is considered a luxury item. The plea argued vehemently that in the face of an "extreme emergency crisis" caused by severe air pollution, these devices are essential for health protection and cannot be viewed as luxury commodities.
The Delhi High Court's intervention marks a significant moment in the ongoing battle against air pollution, placing the onus on the government's tax policy to align with public health imperatives during an environmental crisis.
