New Delhi, Dec 24 (PTI) The Delhi High Court on Wednesday directed the GST Council to meet at the earliest and consider lowering or abolishing goods and services tax on air purifiers in view of worsening
air quality in the national capital.
A bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela listed the matter for December 26 to enable the counsel for the authorities to inform the court as to when can the council meet.
Earlier in the day, the high court expressed displeasure over the authorities doing nothing to grant exemption from taxes on air purifiers in this "emergency situation" when the air quality index (AQI) is 'very poor'.
The court was hearing a public interest litigation (PIL) seeking directions to the central government to classify air purifiers as "medical devices" and reduce the goods and services tax (GST) to the five per cent slab. Air purifiers are currently taxed at 18 per cent.
The petition by advocate Kapil Madan said that purifiers cannot be treated as luxury items in view of the "extreme emergency crisis" caused by severe air pollution in Delhi.
It contended that access to clean indoor air has become indispensable for health and survival.
"Imposition of GST at the highest slab upon air-purifiers, a device that has become indispensable for securing minimally safe indoor air, renders such equipment financially inaccessible to large segments of the population and thereby inflicts an arbitrary, unreasonable, and constitutionally impermissible burden," the plea said. PTI SKV ZMN
