New Delhi, Jan 8 The Centre has opposed in the Delhi High Court a PIL seeking directions to classify air purifiers as "medical devices" and reduce the GST rates on those, saying judicial intervention in matters pertaining to the tax are constitutionally impermissible.
The Centre said it is a settled law that courts do not substitute themselves for constitutionally-designated decision makers, particularly in matters involving economic policy and fiscal structuring.
"Any direction by this court to modify GST rates, convene a meeting of the GST Council or compel the GST Council to consider or adopt a particular outcome would amount to the court stepping into the shoes of the GST Council, thereby exercising functions that the Constitution has consciously and exclusively entrusted to the GST Council," the Centre said in its affidavit filed in response to the petition, adding that such an exercise would violate the doctrine of separation of powers.
The plea is listed for hearing on Friday before a bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tejas Karia.
The affidavit was filed in response to a public interest litigation (PIL) matter seeking directions to the Centre to classify air purifiers as "medical devices" and reduce the Goods and Services Tax (GST) rates charged on the machines, bringing those under the 5-per cent slab. Air purifiers are currently taxed at 18 per cent.
The petition filed by advocate Kapil Madan said air purifiers cannot be treated as luxury items in view of the "extreme emergency crisis" caused by severe air pollution in Delhi.
The court had earlier asked the Centre why it cannot reduce the GST rates on air purifiers to make the machines affordable for the common man in view of the worsening air quality in the national capital and nearby areas.
It had also directed the GST Council to meet at the earliest and consider lowering or abolishing the tax on air purifiers.
