The Centre has opposed a public interest litigation (PIL) in the Delhi High Court seeking to classify air purifiers as “medical devices” and reduce GST from 18% to 5%. The Centre said judicial intervention in tax matters is constitutionally not allowed. It stated, “Any direction by this court to modify GST rates... would amount to the court stepping into the shoes of the GST Council.” The PIL argues that air purifiers should not be luxury items due to Delhi's worsening air pollution. The court had earlier urged the Centre to consider reducing GST to make air purifiers affordable. In its affidavit, the Centre warned that if courts direct GST rates, the GST Council's role would be undermined, violating the separation of powers and cooperative federalism in Article 279A. The Centre called the petition a “colourable and motivated attempt” aiming to reclassify air purifiers under the Drugs and Cosmetics Act for commercial gains by a few entities. The court has expressed displeasure over authorities' inaction in exempting air purifiers from higher taxes during this “emergency situation” of poor air quality. The PIL’s hearing is set for January 9, 2026, before Chief Justice Devendra Kumar Upadhyaya and Justice Tejas Karia.