Judicial direction to reduce GST on air purifiers violates separation of powers: Centre to Delhi HC

Judicial directions to reduce the Goods and Services Tax on air purifiers would be unconstitutional and violate the doctrine of separation of powers, the Union government has told the Delhi High Court, Bar and Bench reported on Thursday.

In an affidavit filed on Sunday, the Union government noted that the GST Council was the sole body empowered to make decisions on the indirect tax under Article 279A of the Constitution. It added that tax rates were determined through cooperative federalism while also balancing competing fiscal interests.

Any judicial interference in the matter would bypass this constitutionally mandated process, it said.

The affidavit was submitted in response to a public interest litigation filed by advocate Kapil Madan, seeking directions to categorise air purifiers as a “medical device” and lower the GST levied on them to 5% from 18%.

On December 24, the court had directed the GST Council to convene an urgent meeting and consider lowering the levies on air purifiers in view of the high levels of pollution in Delhi and the surrounding areas.

Two days later, the Union government told the court that reducing the GST on air purifiers to 5% from 18% without following due process will open up a “Pandora’s box”.

The case will be heard by the court on Friday.

In its affidavit submitted ahead of the hearing, the...

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