KAPIL MADAN v. UNION OF INDIA & ORS.
High Court, Delhi
Devendra Kumar Upadhyaya, Chief Justice & Tushar Rao Gedela, Justice
KAPIL MADAN
v.
UNION OF INDIA & ORS.
W.P.(C) 19644/2025 dated 24.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : Interim
GST Rate – Air purifiers – PIL seeking declaration air purifiers qualify as medical devices and attract 5% GST instead of current 18% under HSN 84213920 – Petitioner contended levy illegal, arbitrary, unreasonable, disproportionate and violative of Articles 14 and 21 amid worsening Delhi air quality – Petitioner relied on Parliamentary Standing Committee report dated 12.12.2025 recommending abolition or lowering of GST on air purifiers and HEPA filters as public health measure – Court noted 5% GST on notified medical devices and directed GST Council to consider lowering or abolishing GST on air purifiers and HEPA filters – Held: Matter listed on 26.12.2025.
Represented By:
Counsel for the Petitioner: Arvind Nayar, Sr. Advocate with Gurmukh Singh Arora, Rahul Matharu, Akshay Joshi & Shubham Pandey, Advocates
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