Several states across India continue to grapple with severe air pollution and contaminated water supplies, posing significant public health risks. A tragic incident in Indore, Madhya Pradesh, where contaminated municipal water led to at least 10 deaths and hospitalised hundreds in recent days, has underscored the urgency of ensuring access to safe drinking water.
In this context, the Goods and Services Tax (GST) Council is reportedly considering a major relief measure: slashing the tax rate on domestic air and water purifiers from the current 18% to 5%. Sources indicate that the proposal involves reclassifying these devices from ‘discretionary’ or luxury items to ‘essential goods’, reflecting their critical role in safeguarding health amid deteriorating environmental conditions.
According to reports, including one from Business Standard dated January 2, 2026, the Council may hold a meeting within the next 15 days to deliberate on this reduction. The last GST Council meeting took place in September 2025, with sessions typically occurring quarterly. Any decision to lower the rate would require consensus among state finance ministers.
Currently categorised under the 18% slab, purifiers are treated similarly to non-essential consumer products. Advocates for the change argue that clean air and potable water are basic necessities, especially as air quality indices plummet in many urban areas and safe water remains inaccessible in parts of the country.
If approved, the cut could make these devices substantially more affordable. Industry experts estimate a potential 10-15% drop in retail prices. For instance, consider an air purifier with a base price of ₹10,000 (excluding tax):
– At 18% GST: Tax amount = ₹1,800; Total price = ₹11,800
– At 5% GST: Tax amount = ₹500; Total price = ₹10,500
This ₹1,300 saving per unit could encourage wider adoption, particularly among middle- and lower-income households.
The push for this reform has gained momentum from multiple quarters, including industry representations, political demands, and recent judicial observations on pollution-related health emergencies. While no final decision has been announced, the development signals a potential policy shift towards prioritising public health in taxation frameworks.
