Can Businesses Claim GST Credit on Air Purifiers?
With the Air Quality Index (AQI) in Noida and Delhi NCR hitting severe levels this December 2025, buying Air Purifiers for office premises has moved from a “luxury” to a “necessity” for maintaining employee health and productivity.
However, as a business owner, the big question is: Can you claim the 18% GST paid on these machines as Input Tax Credit (ITC)?
The answer lies in a careful interpretation of Section 17(5) of the CGST Act.
The “Blocked Credit” Trap (Section 17(5))
Section 17(5)(g) blocks credit for goods used for “personal consumption.”
- The Risk: Tax authorities often view Air Purifiers similarly to Air Conditioners or Fridges—treating them as items of personal comfort rather than business necessity.
- The Exemption: If you are in a specific industry (e.g., a pharmaceutical manufacturing unit or a sterile lab in Greater Noida) where air purity is a statutory requirement, ITC is 100% claimable.
Delhi HC Update (Dec 2025)
The Delhi High Court has recently directed the GST Council to meet “at the earliest” to consider reducing the GST rate on air purifiers from 18% to 5%. This acknowledges them as essential medical necessities rather than luxury goods.
Our Recommendation for Corporate Offices
For standard IT or Service offices in Delhi NCR, claiming ITC on Air Purifiers is litigative but defensible if:
- Capitalized in Books: The asset is recorded in your company Fixed Assets register (not expensed).
- No Personal Use: It is installed strictly in the office premises (not at a Director’s home).
- Invoiced to Company: The GST Invoice must strictly bear the Company Name and GSTIN.
Confused about Blocked Credits? Incorrect ITC claims are the #1 reason for GST notices in 2025.
Let Kunal Kapoor & Associates review your purchase ledger before you file your next GSTR-3B.
