The Delhi High Court directed the Central government and GST Council to decide within six months on removing GST on adult and clinical diapers, after hearing a petition by persons with disabilities, Swarnalatha J and T.S. Guruprasad, before Justices Sambre and Digpaul.
NEW DELHI: The Delhi High Court instructed the Central government and the Goods and Services Tax (GST) Council to determine within six months whether GST on adult or clinical diapers can be eliminated.
A Division Bench comprising Justices Nitin Wasudeo Sambre and Ajay Digpaul issued this directive in response to a petition filed by two individuals with disabilities, Swarnalatha J and T.S. Guruprasad.
The Court stated,
“We deem it appropriate to direct the respondents to consider and decide the representation dated September 3, 2025, preferred by the petitioners, including the pleadings produced in the writ petition, and communicate its decision within a reasonable period, which in our opinion shall be six months,”
Senior Advocate Shyel Trehan, representing the petitioners, emphasized that users of adult diapers constitute a very vulnerable demographic and urged the government and the GST Council to consider exempting these products from taxation.
In contrast, the counsel for the GST Council argued that decisions regarding taxation fall under policy matters, stating that such decisions are made collectively by the Council, which includes representatives from all states. He clarified that it is not a unilateral decision.
After some deliberation, the Bench acknowledged that the petitioners had submitted a representation to both the government and the GST Council, yet no resolution had been reached. Consequently, the Court ordered the respondents to make a decision within six months.
According to the petition, Swarnalatha suffers from Primary Progressive Multiple Sclerosis (PPMS) and has an 80% disability. She is quadriplegic and requires constant caregiver support, using 8–10 disposable adult diapers daily to manage involuntary bowel control and maintain her mobility and dignity. Guruprasad, her husband and primary caregiver, has a 40% locomotor disability.
The petitioners argued that adult diapers are essential for hygiene and sanitation for individuals with disabilities, seniors, and those with chronic health issues.
They highlighted that, while sanitary napkins were completely exempted from GST in 2018 following a legal challenge, adult diapers continue to be taxed at 5 percent, which groups them with items like ashtrays, coffee, and marble.
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Swarnalatha and Guruprasad contended that this tax creates an undue financial strain on vulnerable populations dependent on the product daily, often for life.
Moreover, the petition claimed that the lack of GST exemption for adult diapers while sanitary napkins and many medicines and contraceptives are exempt violates Articles 14, 19, and 21 of the Constitution, along with the provisions of the Rights of Persons with Disabilities Act, 2016.
In addition to Senior Advocate Trehan, the petitioners were represented by advocates Rishabh Sharma, Ambica Sood, and Rohan Poddar.
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