“Provide Fresh Air or Cut GST”: Delhi HC Slams Centre Over 18% Tax on Air Purifiers

The Delhi High Court has issued a stern ultimatum to the Central Government, stating it must either ensure citizens have access to clean air or reduce the 18% GST currently levied on air purifiers. On Wednesday, December 24, 2025, a division bench of Chief Justice D.K. Upadhyaya and Justice Tushar Rao Gedela characterized the ongoing toxic smog in the National Capital Region (NCR) as a “health emergency.” Hearing a Public Interest Litigation (PIL) filed by advocate Kapil Madan, the court remarked that air purifiers are a “necessity,” not a luxury, and directed the government to consider a temporary tax exemption or a reduction to the 5% bracket reserved for medical devices.