Overview
- In an affidavit opposing a PIL, the Centre argued that directions to cut the 18% GST on air purifiers or to compel the GST Council would breach the constitutional scheme and separation of powers.
- The filing cautioned that reclassifying air purifiers as medical devices would bring them under the Drugs and Cosmetics Act and Medical Devices Rules, raising compliance, restricting market entry and risking monopolistic conditions.
- The government also contended that a 'medical device' regulatory tag does not determine GST, noting that the 5% rate for many medical devices followed a September 2025 rate rationalisation by the GST Council.
- Petitioner Kapil Madan cites a February 2020 Health Ministry notification to seek a medical‑device classification and a 5% GST, a proposition the High Court had earlier pressed the Council to consider during Delhi’s pollution crisis.
- A Parliamentary Standing Committee has recommended reducing or abolishing GST on air purifiers and HEPA filters, a step reported as tabled in Parliament without altering the GST Council’s role; the case is listed for hearing on January 9 before Chief Justice Devendra Kumar Upadhyaya and Justice Tejas Karia.