A significant legal challenge has been mounted in the Delhi High Court, seeking to redefine air purifiers as essential medical devices rather than luxury items. The Public Interest Litigation (PIL) demands a drastic reduction in the Goods and Services Tax (GST) levied on these appliances, arguing that the current 18% rate is unconstitutional amidst the capital's severe air pollution crisis.
Core Argument: A Necessity, Not a Luxury
The petition, filed by advocate Kapil Madan, contends that imposing the highest GST slab on air purifiers during what it terms an "extreme emergency crisis" of air pollution infringes upon the fundamental right to life and clean air under Article 21 of the Constitution. It asserts that the device is a critical necessity for residents of Delhi-NCR, where toxic air routinely poses a severe public health hazard.
The plea highlights that the region is engulfed in a "grave public-health emergency," with alarming levels of respiratory illnesses, cardiac issues, and premature deaths linked to polluted air. It states that during periods of 'very poor', 'severe', and 'severe+' Air Quality Index (AQI), air purifiers become indispensable for protection.
Legal Grounds for Reclassification
The PIL draws upon a February 11, 2020 notification by the Central government under the Drugs and Cosmetics Act, 1940, which significantly broadened the definition of a medical device. This notification expanded the scope to include any instrument or appliance intended for the prevention, diagnosis, monitoring, or alleviation of disease, even through non-pharmacological means.
The petitioner argues that air purifiers, especially those with High-Efficiency Particulate Air (HEPA) filters, squarely fit this definition. They mechanically filter out disease-causing pollutants like PM2.5 and PM10, thereby preventing and alleviating conditions such as asthma, COPD, and cardiovascular illnesses. The petition also notes that many purifiers have integrated air-quality sensors, fulfilling a monitoring function.
Challenging Differential Tax Treatment
A key point of contention in the PIL is the differential tax treatment. It points out that while most medical devices attract a concessional GST rate of 5%, air purifiers are taxed at 18%, categorised alongside non-essential household appliances. The petition calls this classification "arbitrary, unreasonable and unconstitutional," lacking any rational or intelligible basis.
It further relies on advisories from the World Health Organization (WHO-SEARO) and India's own Ministry of Health and Family Welfare, which recognise air purifiers as necessary protective devices, especially for vulnerable groups during poor air quality episodes.
The matter was likely to be heard on December 24, 2025. The petitioner has sought judicial intervention to direct authorities to reclassify air purifiers as medical devices and reduce the GST to 5% or another concessional rate, making them more financially accessible to the public during the ongoing environmental health crisis.
