Taxing Public Health

Air purifiers are no longer lifestyle products, they are becoming health necessities. In Kapil Madan v. Union of India, the Delhi High Court raises a critical question: can tax policy continue to treat life-protecting devices as luxury goods? By nudging the GST Council to reconsider the 18% GST on air purifiers through a constitutional lens of health, equality and proportionality, the Court signals an important shift in how public health and fiscal policy must intersect. J the App by JustIDT takes a look.