'Emergency situation in Delhi, reduce GST on air purifiers'; High Court comments on air pollution.

The Delhi High Court, hearing a petition seeking to classify air purifiers as "medical devices" under the Medical Devices Rules, 2017, observed that air pollution in Delhi is an emergency and suggested considering a reduction in the Goods and Services Tax (GST) on air purifiers from 18 percent to 5 percent.

The court expressed concern over the lack of action on the air pollution issue, stating that every citizen needs clean air, but the authorities are failing to provide it. Advocate Kapil Madan, in his petition, demanded that the GST on air purifiers be reduced from 18 percent to 5 percent. Currently, air purifiers attract an 18 percent tax.

The petition also argued that air purifiers meet the criteria for "medical devices" under a 2020 notification issued by the central government.

The court stated that air purifiers should be made available. This is the minimum measure the government can take. Even if it's temporary, grant the exemption for the next week or month; consider it an emergency measure.

The court also asked when the GST Council would convene and when the government would return with instructions. "We will place this before the vacation bench for compliance. As we speak, we are all breathing. You know how many times we breathe in a day, at least 21,000 times. Just imagine how much damage you are doing to your lungs by breathing 21,000 times a day, and it's involuntary."