The Central government has strongly opposed a Public Interest Litigation (PIL) in the Delhi High Court that seeks to classify air purifiers as 'medical devices' and reduce the Goods and Services Tax (GST) from 18% to 5%. The government, in an affidavit filed on January 4, 2026, argued that any judicial direction to alter GST rates would be unconstitutional and violate the fundamental doctrine of separation of powers. It emphasized that under Article 279A of the Constitution, the GST Council is the exclusive constitutional body empowered to make decisions on tax rates, classifications, and exemptions through a process of cooperative federalism requiring consensus between the Union and states. The government further contended that the PIL, filed by Advocate Kapil Madan, is "motivated" and a veiled attempt to achieve regulatory reclassification under the guise of public interest. It warned that classifying air purifiers as medical devices would subject them to the stringent regulations of the Drugs and Cosmetics Act, 1940, and the Medical Devices Rules, 2017. This, the Centre argued, would lead to additional compliance burdens, restrict market entry and participation, and potentially create monopolistic conditions, thereby disrupting the market and being counter-productive to the PIL's purported objective of increased accessibility. The Centre also clarified that the lower GST rate of 5% on medical devices is a result of a rate rationalization exercise carried out in September 2025, not solely due to their classification. The Delhi High Court had previously urged the government to consider reducing GST on air purifiers given the severe air pollution crisis in the Delhi-NCR region, treating the situation as an emergency. However, the Centre maintained that judicial intervention would reduce the GST Council to a "mere rubber stamp." The case is slated for further hearing on January 9, 2026.