The Central government on Friday opposed a plea in Delhi High Court seeking GST cut on air purifiers amid worsening pollution in the national capital, saying the GST Council cannot take a decision on the matter as the classification of medical devices is done by the Health Ministry. The Centre said the petition has been filed in ‘calculated manner’
Appearing for the Centre, Additional Solicitor General N Venkatraman said the process of a GST cut cannot be completed in two days as the GST Council is a constitutional body, where all 30 states and Union Territories are involved. However, he urged the court to grant it time to file a detailed affidavit on the matter. N Venkataraman told Justice Vikas Mahajan and Justice Vinod Kumar that 48 hours be granted to respond to the petition.
The Central government also argued that the GST Council is not empowered to decide if air purifiers are 'medical devices' - a classification that triggers the lower tax rate. The government said this could only be decided by the Health Ministry, which has not been made part of this case.
The Centre also said a 'Pandora's box' will be opened if taxes of air purifiers are cut and explained that votes in the GST Council are cast either by show of hands or through a secret ballot, underscoring the procedural complexity.
The Centre also alleged that the petition has been filed deliberately with a specific agenda, raising questions on its motives. In the meantime, the Delhi High Court directed the Centre to file a detailed response to a petition seeking lowering of goods and services tax on air purifiers in view of worsening air quality in the national capital.
A vacation bench of Justices Vikas Mahajan and Vinod Kumar granted 10 days' time to the central government to file its reply to the petition and listed the matter for further hearing on January 9.
The court was hearing a public interest litigation (PIL) seeking directions to the central government to classify air purifiers as "medical devices" and reduce the goods and services tax (GST) to the five per cent slab.
Air purifiers are currently taxed at 18 per cent. The petition by advocate Kapil Madan said that purifiers cannot be treated as luxury items in view of the "extreme emergency crisis" caused by severe air pollution in Delhi.
On December 24, the court had directed the GST Council to meet at the earliest and consider lowering or abolishing GST on air purifiers. The matter was listed today to inform the court as to when the Council can meet and whether it was possible for the Council to meet virtually, if not physically.
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