GST on air purifiers and HEPA filters directed for early reconsideration amid medical device and public health concerns

The Court recorded a prima facie view that GST on air purifiers and HEPA filters warranted early reconsideration by the GST Council, noting arguments that such products may fall within the notified category of medical devices and that comparable devices attract GST at 5%. It also referred to the parliamentary committee's recommendation to reduce or abolish GST on air purifiers and HEPA filters, together with prevailing air quality concerns. The matter was directed to be placed before the GST Council for early consideration of whether the tax on these products should be lowered or abolished.

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Issues: Whether the GST Council should be directed to consider lowering or abolishing GST on air purifiers and HEPA filters.

Analysis: The petition raised concerns that air purifiers may fall within the notified category of medical devices and noted that comparable devices attract GST at 5%. Reliance was also placed on the parliamentary committee's recommendation to reduce or abolish GST on air purifiers and HEPA filters. In view of these considerations and the prevailing air quality concerns, the Court recorded a prima facie view that the issue merited consideration by the GST Council at the earliest.

Conclusion: The matter was directed to be placed before the GST Council for early consideration of whether GST on air purifiers and HEPA filters should be lowered or abolished.

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