Can’t act solo on GST cut for air purifiers ahead of next Council meet: Centre tells Delhi High Court

Air purifiers are currently taxed at 18 percent.

• GST cut on air purifiers to be discussed post-Budget at next GST Council meeting
• GST rate changes need Council approval, not executive or judicial action: Centre
• GST change for air purifiers will be uniform across India, not city-specific.

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A proposal to cut goods and services tax (GST) on air purifiers is expected to be discussed at the next GST Council meeting, with the Centre telling the Delhi High Court that it cannot reduce tax rates without the Council’s approval. Government sources indicated that the meeting is likely to be held after the Union Budget. The government’s submission rules out any immediate GST relief, even as air purifiers are increasingly being pitched as health-related devices amid worsening air quality in major cities.

“GST on air purifiers cannot be reduced without a GST Council meeting. The issue will be discussed by the Council and any decision will apply pan-India. A Council meeting is unlikely before the Budget and the matter will be taken up in the next meeting post Budget,” a senior government source told Moneycontrol, adding that the Council cannot be convened for a single-point agenda.

Centre cites constitutional framework

In an affidavit dated January 4, 2026, filed before the Delhi High Court, the Centre said that under Article 279A of the Constitution, the GST Council is the sole body empowered to decide on GST rates. The government told the court that tax rate decisions are part of a broader process of cooperative federalism, which requires consensus between the Union and states while balancing competing fiscal interests.

“Rate changes under GST are not executive decisions. They require agreement between the Centre and states, keeping revenue and uniformity concerns in mind,” another government source told Moneycontrol.

Pan-India impact

Sources also flagged the challenge of granting GST relief for air purifiers with a city-specific focus, such as Delhi, where pollution levels are among the highest. “Any GST rate change has to apply uniformly across the country. It cannot be tailored to one city or region, even if pollution levels are more severe there,” the source said.

Since air purifiers are classified as electronic items, sources said a rate cut would have wider revenue implications across states. “This is an electronic item. Any reduction has pan-India consequences and affects multiple states’ revenues, which is why the issue has to be carefully examined by the Council,” he added.

This makes a post-Budget Council meeting the earliest possible forum for discussing any change in GST on air purifiers. Any decision, if taken, would apply uniformly across India.

Air purifiers are currently taxed at 18 percent. Sources said that any classification and rate-related decisions can only be addressed through GST Council deliberations, not through executive or judicial action.

Air purifiers are currently taxed at 18 percent.