Luxury or necessity? Delhi residents file PIL to reduce GST on air purifiers, demand medical status for them
Despite the growing necessity of air purifiers, the government imposes a hefty 18% GST on these devices, categorising them as luxury items under the tax system
- Dec 24, 2025,
- Updated Dec 24, 2025 10:35 AM IST
With the Delhi-NCR region experiencing less than 10 days of non-toxic air in the past nine years, air purifiers have become essential for survival in the city’s smog-filled environment. Yet, despite their growing necessity, the government imposes a hefty 18% GST on these devices, categorising them as luxury items under the tax system.
Now, an advocate is taking action. Kapil Madan has filed a Public Interest Litigation (PIL) in the Delhi High Court, urging the government to classify air purifiers as “medical devices,” thus lowering the GST to a more reasonable 5%. Currently taxed at 18%, air purifiers have become indispensable for maintaining safe indoor air quality, according to the petition.
The PIL highlights that the severe air pollution in Delhi has created an “extreme emergency crisis,” making access to clean indoor air critical for public health. The petition argues that air purifiers should no longer be viewed as luxury goods, given the life-threatening pollution levels residents face on a daily basis.
“The imposition of GST at the highest slab upon air purifiers, a device that has become indispensable for securing minimally safe indoor air, renders such equipment financially inaccessible to large segments of the population and thereby inflicts an arbitrary, unreasonable, and constitutionally impermissible burden,” the petition states.
The matter is set to be heard by a Division Bench comprising Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela on Wednesday. The petition further asserts that air purifiers meet the criteria of a "medical device" as defined in a 2020 Centre notification, performing life-saving functions by ensuring safe respiration and protecting against hazardous pollutants.
The plea questions the fairness of continuing to impose 18% GST on air purifiers, especially when similar devices with recognised medical roles are taxed at a lower rate. "Continued imposition of 18% GST on air purifiers constitutes an arbitrary fiscal classification," the petition concludes, urging for a rational tax structure aligned with public health needs.
With the Delhi-NCR region experiencing less than 10 days of non-toxic air in the past nine years, air purifiers have become essential for survival in the city’s smog-filled environment. Yet, despite their growing necessity, the government imposes a hefty 18% GST on these devices, categorising them as luxury items under the tax system.
Now, an advocate is taking action. Kapil Madan has filed a Public Interest Litigation (PIL) in the Delhi High Court, urging the government to classify air purifiers as “medical devices,” thus lowering the GST to a more reasonable 5%. Currently taxed at 18%, air purifiers have become indispensable for maintaining safe indoor air quality, according to the petition.
The PIL highlights that the severe air pollution in Delhi has created an “extreme emergency crisis,” making access to clean indoor air critical for public health. The petition argues that air purifiers should no longer be viewed as luxury goods, given the life-threatening pollution levels residents face on a daily basis.
“The imposition of GST at the highest slab upon air purifiers, a device that has become indispensable for securing minimally safe indoor air, renders such equipment financially inaccessible to large segments of the population and thereby inflicts an arbitrary, unreasonable, and constitutionally impermissible burden,” the petition states.
The matter is set to be heard by a Division Bench comprising Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela on Wednesday. The petition further asserts that air purifiers meet the criteria of a "medical device" as defined in a 2020 Centre notification, performing life-saving functions by ensuring safe respiration and protecting against hazardous pollutants.
The plea questions the fairness of continuing to impose 18% GST on air purifiers, especially when similar devices with recognised medical roles are taxed at a lower rate. "Continued imposition of 18% GST on air purifiers constitutes an arbitrary fiscal classification," the petition concludes, urging for a rational tax structure aligned with public health needs.