GST rates on air purifiers to be slashed? Centre tells Delhi HC it will 'open Pandora's Box' — what's next?

The Centre told the Delhi High Court on Friday that slashing Goods and Services tax (GST) rates on air purifiers without following the applicable process would open 'Pandora's Box'.

The Delhi High Court was hearing a plea that sought directions to categorise air purifiers under the category of 'medical device' and to reduce the GST on them from 18 to 5 percent.

This came amid a pollution crisis in Delhi.

According to Bar and Bench, the Delhi High Court had asked the GST Council on December 24 to convene an urgent meeting to consider this proposal.

On Friday, the central government reportedly said that the matter is being examined at the highest level. It, however, sought more time to give a measured response.

Must follow the process

Additional Solicitor General (ASG) N Venkataraman, representing the Centre, said that if the GST Council mechanism is bypassed in this case, it could open a Pandora's Box — whereby more GST exemptions may be sought without following the proper procedure, Bar and Bench reported.

"This will open a Pandora's Box. Parliamentary committee has recommended something to us. It will be considered. There is a process. We are not saying anything. We are not saying whether it will be done or not. Constitution issue is involved," Venkataraman was quoted as saying.

What happened in Delhi HC?

The petitioner, Advocate Kapil Madan, argued that air purifiers should be classified as a medical device with a lower GST rate.

But, the high court noted that these decisions may have to wait until the GST Council meets.

"Their only concern is that tomorrow number of petitions will be filed seeking mandamus to the GST council," the court reportedly said.

Madan replied: “I am saying a bare reading of the notification, it is clear that it purifiers) fall under Schedule 1 and they are charging it under Schedule 2.”

The ASG went on to assure the court that the government will inform by its counter-affidavit as to when a GST Council meeting can be scheduled.

"The issue is such that everybody is concerned," the court then remarked.

Madan, however, raised concerns that Delhi's residents will continue to suffer if a decision is not taken promptly.

"It is a simple process. They will take time and entire city will suffer. Not only is the clean air taxed, it is being taxed wrongly," he said.

Classification of goods and fixation of GST rates fall exclusively within the domain of the GST Council, a constitutional and federal body comprising the Union and all States.

When the court asked the ASG what the difficulty was in the GST Council taking a call, the ASG said there was a defined process and that a Parliamentary Standing Committee recommendation on the issue was already under consideration.

He stressed that the Centre was not expressing any final view at this stage.

Centre asked to reply within 10 days time

The high court proceeded to give the government 10 days time to file its counter-affidavit. It asked the Centre to file a detailed response, including on when the GST council could meet urgently to discuss whether GST rates on air purifiers could be reduced.

The bench concluded that, without a counter affidavit, no final or interim relief could be granted at this stage.

Accepting the submissions of both sides, the court directed the Union government to file its detailed counter-affidavit within 10 days, with liberty to the petitioner to file a rejoinder thereafter.

The court maintained that something should be done to bring down the cost of air purifiers in Delhi, given the air pollution crisis that has hit the national capital.

The case will be heard next on January 9, 2026, by which time the petitioner has been allowed to file his rejoinder.