'If a common man wants to buy an air purifier for Rs 10,000, then he will have to shell out Rs 11,800 with 18 percent GST.'
'If he is charged GST at 5 percent the same air purifier will cost Rs 10,500.'
'This saves a one time amount of Rs 1,300 -- and that too just to breathe clean air.'
As Delhi witnessed one of its worst air pollution spells this year, with the Air Quality Index (AQI) remaining in the 'severe' category for days and often crossing hazardous levels in November, daily life in the national capital came to a virtual standstill.
Schools curtailed outdoor activities, hospitals reported a surge in respiratory complaints, and residents were advised to stay indoors as a thick blanket of smog engulfed the city.
It was during this peak pollution period that Advocate Kapil Madan decided to act, filing a Public Interest Litigation (PIL) seeking a reduction in the Goods and Services Tax (GST) on air purifiers from 18 per cent to 5 per cent.
In an interview with Syed Firdaus Ashraf/Rediff, Mr. Madan explains why he believes air purifiers have become an essential, health-related necessity rather than a luxury item.
The plea was heard on Friday, December 26, 2025, when the Union government told the Delhi high court that directing a GST cut on air purifiers would 'open a Pandora's box'.
The court has now listed the matter for further hearing on January 9, 2026, even as the petition brings renewed focus on the cost of breathing clean air in one of the world's most polluted cities, Delhi.
What made you file a PIL stating that the GST on air purifiers should be reduced to 5 percent from the current 18 percent?
In November the AQI was terrible in Delhi. We were continuously in the 500 plus upwards category.
So, I decided to buy an air purifier and while buying I realised that the GST is at 18 percent.
Very recently the Government of India had reduced GST on most items so I felt why not air purifiers? Air purifiers are a necessity now in a city like Delhi.
And when I researched I felt there was a way that we could argue our justification of a 5 percent tax on air purifiers as it qualifies like a medical device.
How can an air purifier be a medical device?
Yes, it can be. There is a notification in the GST Act itself where one can argue that air purifiers can be qualified in that (medical device) category so there should be a 5 percent GST on it.
Don't you think if the government admits your argument of a medical device, then indirectly the government is admitting that it is unable to provide clean air to its citizens? Why would it admit this in court?
Not really. At the last hearing the government said it is mooting this point.
But at this (on December 26, 2025) hearing they are saying that it is a policy decision and the court should not interfere in the policy decision.
On that context they have made legal and technical objections (to the PIL).
The court has now given them time to file a counter affidavit (till January 9, 2026).
Did you check any other electronic goods or consumer goods where you felt there was 5 percent GST on them and on air purifiers it was 18 percent?
I have checked medical devices or the devices which are not medical but they will have essentially medical use only. I saw those devices were taxed at 5 percent.
I could also get my hands on one of the press releases of the Government of India wherein they are themselves saying that all the items which have medical connection the GST will be 5 percent on them.
So this was the overall thought of the government to reduce GST on all medical items and bring it to 5 percent flat GST.
Why do you think air purifiers have to be considered medical equipment because the government of India does not believe it to be so?
You see the HEPA (High Efficiency Particulate Air) filter in air purifiers and the process it uses (to clean air).
You tell me why would you use an air purifier when the air is alright outside your home? Give me one good reason.
Agreed, there is no good reason to use an air purifier.
Yes, there is no good reason to use an air purifier at home. The only purpose it serves is that it helps you filter out micro pollutants from the air so that it should not impact your respiratory system.
That is the only purpose of an air purifier. If the air is good no one will buy an air purifier.
Was this the first time you bought an air purifier?
I bought one last year and I got another two this year.
What is the reason for buying another two this year?
The obvious answer is bad air quality. In Delhi this time the air pollution span has been long. Earlier, there used to be a short span of air pollution.
If you check the data you will find out this year the pollution is worst. This year we had a very long window. AQI started worsening from November and now we are in December.
Earlier I had bought it for my office. But now I realise that an air purifier is a must have equipment in your home. One is for my room and another is for my children's room.
You think the AQI situation is getting worse and the government is not doing anything about it.
I will not comment on measures taken by the Government of India to reduce pollution, but the fact of the matter is that everyone is suffering due to air pollution.
I think if we are able to convince the court that this is the available legal GST and other regulatory framework that should be charged on air purifiers.
If air purifiers are charged 5 percent GST, then this would give some respite to everyone suffering from air pollution.
Don't you think tomorrow someone can get up and say there is too much heat in Delhi so give 5 percent GST on air conditioners and ceiling fans too?
There is a difference. Air conditioners give you comfort as far as the temperature is concerned as it lowers the room temperature.
Air purifiers works on a different technology. As I said earlier, air purifiers works on HEPA filters and they are equipped to filter very tiny particles via a technical process.
Air purifiers allow you to breathe cleaner air after you put them in your room. So there is no logic in comparing air conditioners to air purifiers.
Have the air purifiers made a difference in your life?
When you go out of an air purifier room you suddenly feel there is something wrong outside.
If you are continuously staying in a polluted environment then you might not feel the difference in the quality of air but if you stay in an air purified room and go out in a polluted environment then the polluted air will immediately strike you.
We have seen photographs of Prime Minister Narendra Modi sitting in a meeting next to an air purifier.
The same goes with (the Delhi) chief minister too. Why are they using an air purifiers? They are using it because it is required.
Did you remember that Hindi phrase 'Hawa lene ke liye bhi tax dena padega' when purchasing an air purifier?
I have put the same application in my PIL stating that we are told to pay for breathing air and also being charged wrongly. This is irony.
If a common man wants to buy an air purifier for Rs 10,000, then he will have to shell out Rs 11,800 with 18 percent GST. If he is charged GST at 5 percent the same air purifier will cost Rs 10,500.
This saves a one time amount of Rs 1,300 -- and that too just to breathe clean air.
Feature Presentation: Aslam Hunani/Rediff
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