Centre To Delhi High Court: 'Court Cannot Order GST Reduction On Airpurifiers'

New Delhi: The central government has stated that the court cannot order a reduction in GST on air purifiers, as doing so would be unconstitutional and against the principle of separation of powers. The Delhi High Court is scheduled to hear a petition seeking a reduction in GST on air purifiers on January 9.

In an affidavit filed in the High Court, the central government stated that under Article 279A of the Constitution, any decision regarding GST can only be taken by the GST Council. Deciding on tax rates involves a complex federal process, requiring consensus between the central and state governments to protect the economic interests of all parties. Therefore, judicial intervention in this matter would be outside the purview of the Constitution.

It may be recalled that during the hearing on December 26, 2025, the central government opposed the demand to reduce the 18% GST on air purifiers in Delhi, stating that a GST Council meeting could not be held via video conferencing. The central government argued that this petition would open the floodgates for similar cases in court. The government also stated that the decision to declare air purifiers as medical devices rests with the Ministry of Health, but the Ministry was not made a party to the petition. The court had stated that no decision could be made until the central government submitted its response.

Earlier, on December 24, 2025, the High Court had directed the GST Council to immediately consider the demand to reduce the 18% GST on air purifiers in Delhi. A bench headed by Chief Justice D.K. Upadhyay had stated that if a physical meeting of the GST Council was not possible, a decision should be made through a video conference.