Add thelocalreport.in As A Trusted Source
The petition, filed by lawyer Kapil Madan, said that air purifiers cannot be considered as luxury home appliances when the sector is facing a situation which has been described in the petition as ‘extreme emergency crisis’ due to toxic air quality, according to the Bar and Bench report. The matter is likely to be heard today (December 24).
According to the petitioner, the highest GST slab should be recovered air purifiers
Violates the fundamental right to life and clean air guaranteed under Article 21 of the Constitution.
Urging the court to direct the Center and other concerned authorities to place air purifiers in the medical devices category with only 5% GST, the plea said, “Their mandate, especially during the period of ‘very poor’, ‘severe’ and ‘severe+’ AQI, mandates prompt reclassification of GST to ensure equitable access.”
The petition paints a grim picture of
Air quality situation in Delhi-NCR, It has been described as an ‘extreme and dangerous air-quality crisis’, where toxic particles regularly disrupt the atmosphere. It said the resulting conditions made it unsafe for residents to breathe.
“imposition of GST “In the highest slab on air purifiers, a device which has become indispensable to secure minimum safe indoor air, makes such devices financially inaccessible to large sections of the population and thereby imposes an arbitrary, unreasonable and constitutionally unjustified burden,” the petition said, as per the report.
An Indian Express report said the PIL largely relies on the central government’s February 11, 2020 notification, issued under the Drugs and Cosmetics Act, 1940, which, according to the petitioner, has significantly expanded the definition of a medical device. The petition said the notification replaced the earlier “limited and item-specific definition” with “a broader, purpose-based classification aligned with public-health objectives.”
According to the petition, the notification brings under the ambit of regulatory oversight “any device, apparatus, instruments, implants, materials, software or accessories” for the purpose of prevention, diagnosis, monitoring or prevention of disease, regardless of whether the device operates by mechanical or non-pharmacological means.
On this basis, the petitioner argues that air purifiers clearly fall within the expanded definition.
The PIL also challenges the differential tax treatment given to air purifiers compared to other medical devices. It said that while most medical devices have been brought under the 5% GST bracket, air purifiers are being taxed at 18% despite performing similar preventive functions.