The Delhi High Court has instructed the GST Council to hold a meeting as soon as possible to discuss lowering GST rates on air purifiers amid rising air pollution, PTI reported.

A bench comprising Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela listed the matter for December 26 to allow the counsel for the authorities to inform the court when the GST Council can meet.

"Our attention is drawn to a report submitted by parliamentary standing committee (on climate change) submitted to both houses. The standing committee has recommended that the government shall either abolish or lower GST on air purifiers," according to a report by Live Law that quoted the court order.

"Having regards to the concerns raised in petition and recommendation of committee, we direct that the issue of lowering or abolishing of GST on air purifiers shall be decided by GST council at earliest," it added.

Earlier, the high court expressed displeasure with the authorities for not taking action to grant tax exemptions on air purifiers during this' emergency situation" when the air quality index (AQI) is 'very poor'.

How much GST is currently levied on air purifiers?

The court was hearing a public interest litigation (PIL), asking the central government to categorise air purifiers as "medical devices" and to lower the goods and services tax (GST) to the 5% rate. Currently, air purifiers are taxed at 18%.

Highlighting the issue of lowering GST rates, the court observed, "We are informed that the GST charged on devices enlisted in the February 2020 notification is 5%, and considering the functions performed by air purifiers, prima facie, we don't find any reason why GST of 5% based on the notification can also not be provided for (air purifiers)," the report noted.

What did the petition say?

The petition by advocate Kapil Madan argued that purifiers should not be considered as luxury items in view of the "extreme emergency crisis" caused by severe air pollution in Delhi.

It argued that access to clean indoor air has become essential for health and survival.

"Imposition of GST at the highest slab upon air-purifiers, a device that has become indispensable for securing minimally safe indoor air, renders such equipment financially inaccessible to large segments of the population and thereby inflicts an arbitrary, unreasonable, and constitutionally impermissible burden," PTI quoted the plea.