The battle over “clean air as a right” vs. “fiscal policy” has moved to the courtroom. As of Friday, January 9, 2026, the Central government has formally pushed back against the Delhi High Court’s nudge to slash GST on air purifiers.
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The thing is, the Centre’s argument is purely constitutional: they’re saying the courtroom isn’t a tax office. Or nothing. Let’s be real, while the High Court sees a public health emergency in Delhi’s toxic air, the Finance Ministry sees a “Pandora’s box” that could mess up the entire cooperative federalism structure. Those too.
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The “Purifier Tax” Log: Field Notes
It’s an ongoing situation where air purifiers are stuck in a 18% tax bracket—the same as a hair dryer or a kitchen chimney.
The “Medical” Loophole: The petitioner wants purifiers labeled as “Medical Devices.” Why? Because medical gear only gets taxed at 5%. The thing is, the Centre says this would be a disaster for supply—turning a freely sold appliance into a “drug” that needs licenses to manufacture and sell.
The “Sole Domain” Defense: In its Jan 8 affidavit, the Union stated that only the GST Council (under Article 279A) can touch tax rates. If the court orders a cut, it’s essentially “stepping into the shoes” of the Council.
The “Motivated” Tag: The government didn’t hold back. They called the PIL “colorable and motivated,” hinting it might be backed by manufacturers looking for a regulatory shortcut to monopoly.
The 18% Reality: Purifiers sit under HSN code 8421. The Centre pointed out this isn’t even the highest slab (which is 40%).
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Air Purifier GST Clash: At a Glance
[Table: The Legal Stand-Off]
| Party | Stance | Core Argument |
| Delhi HC | Pro-Reduction | “If you can’t provide clean air, don’t tax the solution.” |
| Union Govt | Anti-Intervention | Judicial overreach; violates the “Separation of Powers.” |
| Petitioner | Reclassify to 5% | It’s a health necessity, not a luxury durables item. |
| GST Council | Silent (So Far) | Issue is under “Fitment Committee” review. |
And Here’s the Kicker…
The High Court isn’t buying the “it’s too complex” excuse easily. During a recent hearing, the Bench remarked that even a 15-day temporary exemption could be a lifesaver given the current AQI crisis. The thing is, the Centre’s counter-affidavit warns that once a rate is slashed by court order, every other industry—from water purifiers to EV batteries—will come knocking at the court’s door instead of the GST Council’s.
The next hearing is literally happening right now, January 9, 2026. It’s an ongoing situation that could set a massive legal precedent for how much “emergency” power courts have over your tax bill.
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End…
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