https://www.taxtmi.com/caselaws?id=784242 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. en-us Wed, 24 Dec 2025 00:00:00 +0530 Wed, 31 Dec 2025 09:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784242 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. Case-Laws GST Wed, 24 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784242