Delhi HC Flags Concern over 18% Tax on Air Purifiers Amid Severe Air Pollution Crisis
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The Delhi High Court has expressed frustration over the lack of tax exemptions on air purifiers in the midst of Delhi's severe air pollution crisis. A bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela expressed dismay that authorities have done nothing to grant exemptions, despite the 'very poor' air quality index. In a public interest litigation, the court sought directions from the central government to classify air purifiers as 'medical devices' and reduce the 18% Goods and Services Tax (GST) to 5%. The petition, filed by advocate Kapil Madan, argued that air purifiers are essential for health and survival in extreme air pollution situations. The court emphasized that every citizen deserves access to fresh air, which is not being provided by the authorities. They suggested temporarily exempting air purifiers from taxes to make them more accessible to the public. The matter has been placed before the vacation bench for compliance. The petition highlighted that air purifiers have become indispensable for securing safe indoor air, and imposing the highest GST slab on them makes them inaccessible to many people. The court's intervention comes as Delhi struggles to cope with severe air pollution, with residents relying on air purifiers for clean air.
