Centre opposes in High Court plea to reduce GST on air purifiers, says judicial intervention impermissible

Why in news

The Centre opposed a Delhi High Court PIL seeking to reclassify air purifiers as 'medical devices' to reduce their GST rate from 18% to 5%.

Background

The Centre argued that tax classification decisions belong exclusively to the GST Council and that judicial intervention in such matters is constitutionally impermissible.

Facts for Prelims

• FactCurrent GST rate on air purifiers: 18%
• FactGST rate for medical devices: 5%
• BodyGST Council: The body responsible for making decisions on tax rates and classifications.

For Mains

Q. Discuss the constitutional boundaries between judicial review and the executive's domain in determining tax structures and classifications under the GST regime.

Dimensions to cover in your answer

• Jurisdictional conflict: Determining the extent of judicial oversight over the GST Council's autonomous tax-setting powers
• Fiscal policy autonomy: Balancing the need for public health-driven tax concessions against the principle of uniform tax classification

Keywords: Judicial Review · GST Council · Fiscal Federalism · Tax Classification · Public Interest Litigation

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