Overview
- Acting on a PIL by advocate Kapil Madan, the bench issued notice and pressed the Centre for immediate instructions while directing the GST Council to consider lowering or abolishing the levy.
- The plea argues air purifiers qualify as medical devices under a February 2020 notification, seeking reclassification that would move them to the 5% GST slab.
- Air purifiers currently attract 18% GST, while devices listed as medical equipment are generally taxed at 5%, a disparity the petitioner calls arbitrary and unconstitutional.
- The judges rebuked authorities for inaction, floated the possibility of short‑term tax relief, and asked whether emergency powers could permit a temporary exemption during the air emergency.
- Citing very poor to severe air quality and GRAP Stage‑IV curbs in Delhi‑NCR, the court noted a parliamentary panel’s call to cut taxes as trade groups report surging demand and stock shortages.