https://www.taxtmi.com/highlights?id=95590 Whether air purifiers and HEPA filters should be treated akin to "medical devices" covered by the notification prescribing 5% GST was the dominant issue. The court, noting the functional role of these devices and policy concerns reflected in parliamentary recommendations, recorded a prima facie view that there was no apparent reason to deny them the 5% rate applicable to devices listed in the notification, and directed that the question of lowering or abolishing GST on air purifiers and HEPA filters be placed before the GST Council for expeditious consideration, with the matter kept pending for compliance. - HC en-us Wed, 31 Dec 2025 09:17:38 +0530 Wed, 31 Dec 2025 09:17:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95590 Whether air purifiers and HEPA filters should be treated akin to "medical devices" covered by the notification prescribing 5% GST was the dominant issue. The court, noting the functional role of these devices and policy concerns reflected in parliamentary recommendations, recorded a prima facie view that there was no apparent reason to deny them the 5% rate applicable to devices listed in the notification, and directed that the question of lowering or abolishing GST on air purifiers and HEPA filters be placed before the GST Council for expeditious consideration, with the matter kept pending for compliance. - HC Highlights GST Wed, 31 Dec 2025 09:17:38 +0530 https://www.taxtmi.com/highlights?id=95590