Overview
- The PIL by advocate Kapil Madan seeks to classify air purifiers as medical devices taxed at 5% instead of the current 18%.
- A vacation bench of Justices Vikas Mahajan and Vinod Kumar set the next hearing for January 9, 2026 and granted no interim tax relief.
- Additional Solicitor General N. Venkataraman opposed the plea, saying the GST Council cannot classify medical devices and warning court‑ordered relief could open a 'Pandora’s box.'
- The Centre told the court any GST Council meeting on the issue must be held in person and sought time to file a detailed counter‑affidavit.
- The bench stressed public‑health and affordability concerns in Delhi‑NCR, asking why the tax cannot be lowered to put purifiers within reach of common users.