Taking note of the worsening air quality in the national capital and adjoining NCR areas, the Delhi High Court on Wednesday asked the Goods and Services Tax (GST) Council to convene a meeting at the earliest to consider lowering the 18 per cent GST levied on air purifiers.
Considering the functions performed by air purifiers, a Bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela observed that it was prima facie of the view that a GST rate of 5 per cent could be extended to them.
The CJ Upadhyaya-led Bench was hearing a public interest litigation (PIL) filed by advocate Kapil Madan seeking directions to classify air purifiers as medical devices and reduce the GST from 18 per cent to 5 per cent in view of the prevailing air pollution crisis.
Issuing notice on the petition, the Delhi High Court noted that a report of the Parliamentary Standing Committee on Environment, Forest and Climate Change had recommended that the government either abolish or reduce GST on air purifiers and HEPA filters.
"Having regard to the concerns raised in the petition and the recommendation of the standing committee, we direct that the issue of lowering or abolishing GST on air purifiers shall be decided by the GST Council at the earliest," ordered the CJ Upadhyaya-led Bench.
It took note of the submission made on behalf of the Union government that the GST Council is a pan-India body comprising members from all states and Union Territories, and that convening a meeting may take some time.
However, the Delhi High Court stressed that the urgency of the situation warranted an immediate decision.
"Considering the air quality situation in Delhi and nearby areas, it will be appropriate to require the GST Council to meet at the earliest," the CJ Upadhyay-led Bench ordered, adding that if a physical meeting was not possible, the same could be convened through video conferencing.
During the post-lunch hearing, counsel for the Centre submitted that any decision on the tax rate would have to be taken by the GST Council, which includes representatives of all states, and that the meeting has to be convened by the Union Finance Minister.
The matter has been listed for further hearing on December 26, directing the Union government counsel to seek instructions on how early the GST Council can meet and take an appropriate decision.
In the forenoon session, the Delhi High Court pulled up the Centre over the worsening air pollution crisis in the national Capital, observing that if clean air cannot be ensured for citizens, at the very least the GST on air purifiers should be reduced.
"This is the minimum that you can do. Every citizen requires fresh air. If you cannot provide it, at least reduce the GST. Give an exemption for 15 days temporarily and treat this situation as an emergency," it was orally observed.
The CJ Upadhyaya-led Bench further questioned why the Centre could not invoke emergency powers to grant temporary relief.
"Why can't this be placed before the GST Council immediately? When is the GST Council meeting? Is this proposal being taken before it?" it asked, posting the matter for further hearing at 2.30 p.m. to enable the Centre's counsel to seek instructions.
As per the PIL, air purifiers equipped with High-Efficiency Particulate Air (HEPA) filters play a preventive medical role by reducing exposure to PM2.5, PM10 and other hazardous pollutants that aggravate respiratory and cardiovascular diseases.
The petition contended that air purifiers have become indispensable during severe pollution levels, and taxing them at the highest slab makes them financially inaccessible to large sections of the population.
The plea, filed through advocates Gurmukh Singh Arora and Rahul Matharu, argued that imposing 18 per cent GST on such devices, despite public health advisories recognising their necessity during pollution emergencies, violates the right to life under Article 21 of the Constitution.
(With inputs from IANS)
