The Delhi High Court has intervened in a public interest litigation seeking a reduction in GST rates on air purifiers from 18 percent to 5 percent, questioning why they cannot be classified as medical devices. The court urged the GST Council to convene urgently to address the issue amid Delhi's severe air pollution crisis. However, the editorial argues that such decisions fall under the legislative domain of the GST Council, not the judiciary.
India's courts have occasionally been accused of judicial overreach by stepping into legislative or executive territories, raising concerns about the separation of powers enshrined in the Constitution. In a recent example, the Delhi High Court last week addressed a public interest litigation (PIL) that demanded lowering the goods and services tax (GST) on air purifiers and HEPA filters from 18 percent to 5 percent. The court inquired why a 5 percent GST rate 'cannot be provided' by categorizing these items as 'medical devices' and reportedly pressed the GST Council to meet soon, possibly virtually, to deliberate on the matter.
The Centre has highlighted that this judicial involvement could bypass the proper legislative process. GST rates are determined by the GST Council, a constitutional body comprising representatives from the Centre and states, which requires a three-fourths majority for decisions. Thus, neither the Centre nor the states alone, and certainly not the courts, can unilaterally alter these rates.
Air pollution in Delhi constitutes a public health emergency, prompting repeated interventions by the Supreme Court to urge environmental reforms, including a welcome revisit to the Aravalli case. While reducing taxes might enhance access to air purifiers, the editorial emphasizes that this is not within the judiciary's remit. The state must pursue comprehensive, long-term strategies to combat pollution rather than shifting responsibility to individuals through tax cuts. The courts play a crucial role in environmental governance but should avoid encroaching on fiscal policy decisions.
