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'Pandora's Box' Warning: Why Centre Refuses To Classify Air Purifiers As Medical Devices

The High Court had previously noted that providing affordable air purifiers was the "minimum" the state could do for citizens choking on toxic air.

In a significant legal development amid the national capital's persistent smog crisis, Central Government has formally opposed a Public Interest Litigation (PIL) seeking to reduce the Goods and Services Tax (GST) on air purifiers.

Appearing before the Delhi High Court on Friday, December 26, the Centre warned that judicial intervention in tax slabs would "open a Pandora’s box" and undermine the constitutional separation of powers.

The PIL, filed by advocate Kapil Madan, urged the court to reclassify air purifiers as "medical devices" -  move that would slash their GST rate from the current 18% to a mere 5%.

The petitioner argued that in an "emergency health crisis" where clean air is inaccessible, these devices should be treated as essentials rather than luxury appliances.

However, Additional Solicitor General (ASG) N Venkataraman, representing the Union, took a firm stance against the plea.

He argued that the classification of medical devices is the exclusive domain of the Ministry of Health, not the GST Council or the judiciary. Venkataraman further contended that the petition appeared "calculated" and questioned the underlying motives of the petitioner, suggesting that the PIL might be serving specific commercial interests rather than the public at large.

The Centre also clarified that an urgent, virtual meeting of the GST Council - as previously suggested by the court - is not feasible.

Under current regulations, the Council's deliberations and voting processes must happen physically. ASG emphasized that scuttling the established legislative process to issue a mandamus (judicial order) would breach the basic structure of the Constitution.

While the High Court had previously noted that providing affordable air purifiers was the "minimum" the state could do for citizens choking on toxic air, it has now granted the Centre 10 days to file a detailed counter-affidavit.

The vacation bench of Justices Vikas Mahajan and Vinod Kumar has listed the matter for further hearing on January 9, 2026. Until then, the high tax slab remains, leaving the common man to bear the full cost of indoor air protection.

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