Delhi Air Pollution | GST Council Meeting Can't Be Conducted On VC, PIL To Abolish 18% Tax On Air Purifiers 'Loaded': Centre To High Court

Union of India informed the Delhi High Court on Friday (December 26) that the meeting of the GST Council to decide the issue of lowering or abolition of GST on air-purifiers can only be conducted physically and not virtually and sought to time to respond to a PIL to declare air-purifiers as “medical devices”.

The PIL moved by lawyer Kapil Madan further seeks removal of imposition of 18% GST on air purifiers. The plea says that air purifiers cannot be treated as luxury but rather are necessity to face extreme air pollution.

A vacation bench of Justice Vikas Mahajan and Justice Vinod Kumar after hearing the parties in the order said:

"Mr. ASG appearing for UOI submits that the meeting of GST council if it has to take place at all, it is possible through physically only and not through VC.He further submits that detailed counter affidavit needs to be filed. Mr. Madan submits that detailed counter be filed by UOI and a rejoinder be filed thereafter. In view of the above, let a counter affidavit be filed within 10 days. Rejoinder if any be filed".

On Wednesday, a coordinate bench had orally remarked that the authorities must provide exemption from GST on air purifiers, considering the air pollution situation in the national capital as an “emergency.” It had directed the GST Council to convene a meeting and decide the issue of lowering or abolishing of GST on air purifiers at the earliest keeping in mind the prevailing air quality situation in Delhi and nearby areas.

While issuing notice in the plea, the court was of the prima facie view that GST of 5 percent can be provided for air purifiers.

During the hearing today Additional Solicitor General N Venkatraman appearing for the Centre submitted, "We had urgent meeting yesterday. We have concerns with this PIL. If my friend wants this petition to he treated as representation before GST council, an order be passed today. Otherwise we want to file a detailed counter...We don't know who is behind this PIL. This is not a PIL. Health department is not even a party and a direction is sought".

He said, "Somebody wants a monopoly in air purifiers, we don't know…Health ministry is in charge which is not even party here. This is a loaded petition. That is our concern. 12-12-2025, the parliamentary standing committee has passed proposal to look into matter of GST".

The ASG further said that there is a process involved and how can the same be scuttled.

He said, "GST council is a constitutional body. All 30 states and UTs have to agree. It involves finance minister as members. Voting has to be done only physically. If he wants to convert this as a representation, we will take it. In the petition, in prayer b, please see. But the court's concern was that having regard to the pollution in Delhi and surrounding areas, why GST should not be reduced to 5 percent. The price range starting from 10-12k goes to 60k, it is beyond reach of common man. Why not to bring it down to a level which is in reach of common man".

The ASG submitted that the matter be listed on January 5 and the respondent will file a counter affidavit to the PIL.

"This is a loaded petition. Till 12 December, nobody comes to court. I see a lot of things, calculated. We need to examine it. Let the matter be heard on merits," he added.

At this Madan submitted that the parliamentary committee had given recommendation in December. He said that a representation was made.

"Maybe the counsel appearing for UOI has not seen the notification by which slabs have been imposed. I will say that on bare reading of notification, I will convince that they are taxing air purifiers in wrong slab," he added.

At this stage the court orally said, "If all this has to be deliberated, then let this go to the…".

Meanwhile Madan said that air purifiers were being taxed under the wrong category.

"That Court cant say without calling for counter affidavit. Its only a prima facie view of the court," the court however said.

Madan read the notification in question and said, "I have shown entry which talks about breathing devices. All medical devices are falling in schedule 1".

To this the ASG said, "My friend is not the finance minister or UOI".

The court referred to the court's Wednesday's order which said had that call is to be taken by GST council and court had directed them to take a call.

Madan meanwhile said that the parliamentary body has recommended either reduce or remove it.

The court asked to who has to take a call, to which Madan said that GST Council has to take a call. The court then asked the ASG as to what is the difficulty in conducting meeting of the GST council.

"This will open pandora box. The committee has recommended something. There is a process. We are not saying anything at the moment. Either we will reduce or not. I am not giving any commitment. We are scared from constitutional perceptive. Let this be converted into representation and sent to council," the ASG said.

The ASG said that the respondent will file a counter even on the direction on convening meeting of the Council. He said that the meeting can be done only physically not virtually referring to the relevant regulations.

The matter is now listed on January 9, 2026.

Title: Kapil Madan v. Union of India & Ors.