The Delhi High Court on Wednesday pulled up the Union government 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 Goods and Services Tax (GST) on air purifiers should be reduced.
A Bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela, while hearing a public interest litigation (PIL) seeking to declare air purifiers as falling within the category of medical devices, asked the Centre to take immediate instructions on granting a temporary GST exemption.
"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 on a temporary basis and treat this situation as an emergency," the Bench orally observed.
It 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?" the Delhi High Court asked.
The PIL filed by advocate Kapil Madan sought directions to categorise air purifiers as "medical devices" and slash the GST levied on them from 18 per cent to 5 per cent.
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.
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 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.
The matter has been adjourned for further hearing at 2.30 p.m. to enable the Centre to seek instructions and place its stand on record.
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