New Delhi: Amidst the hazardous levels of air pollution in the National Capital, a Public Interest Litigation (PIL) has been filed in the Delhi High Court seeking to declare Air Purifiers as 'medical devices' and to reduce the GST on them from 18% to 5%. The petition, filed by advocate Kapil Madan, is scheduled to be heard on Wednesday by a division bench comprising Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela.

Key Highlights of the Petition:

* Not a Luxury Item: Given the current 'severe' air pollution crisis in Delhi, the petition argues that air purifiers are not luxury goods but essential life-saving devices.

* Recognition as Medical Device: According to a 2020 notification by the Central Government, air purifiers fall under the category of 'medical devices.' Since they function to prevent disease and provide physiological protection, they should be treated as medical equipment.

* Discriminatory Taxation: While other medical devices with similar functions attract only 5% GST, imposing 18% GST on air purifiers is arbitrary, unreasonable, and discriminatory.

* Inaccessible to Common Public: The petitioner contended that the high tax rate makes these machines expensive, making them inaccessible to a large section of society. This imposition is viewed as an unconstitutional burden that lacks a logical connection to public health goals.