Delhi HC Directs Centre to Decide Whether Adult Diapers Should Be GST Exempt within 6 Months

On Saturday, a division bench of the Delhi High Court comprising Justices Nitin Wasudeo Sambre and Ajay Digpaul directed the Central government and the Goods and Services Tax Council (GST Council) to decide whether adult diapers can be exempt from GST, and for taking this decision, the government has been given a time period of six months.

The writ petition raising the aforesaid concern was filed by two disabled individuals named Swarnalatha J and TS Guruprasad in the Delhi High Court. The petitioner claimed that the individuals who use adult diapers are a very vulnerable group in society; considering the same, the government and the GST council must provide tax exemption on the said product.

However, the GST council stated that the tax imposition or exemption on a product is a policy decision. Such decisions are taken by the GST council, which comprises representatives of all the states. Therefore, any decision taken regarding GST levying or exempting is the result of deep discussion and not just a unilateral decision.

When the court analysed the case, it noted that the petitioner had issued a representation addressed to the government and the GST Council; however, no decision has been made in this context yet. Therefore, the court has now directed the government to decide within six months.

Swarnalatha claimed that she is suffering from a serious illness named Primary Progressive Multiple Sclerosis (PPMS), because of which she is 80% disabled. She daily uses 7 to 8 disposable adult diapers because she cannot control her bowel movements and wants to live with comfort and dignity. Additionally, her husband, Guruprasad, who takes care of her alone, is also suffering from a 40% physical disability that affects his movement.

They stated that adult nappies are an essential hygiene and sanitation product for individuals affected by disabilities, senior citizens, and those suffering from chronic illnesses.

They further argued that in 2018, sanitary napkins were granted complete exemption from GST, but adult diapers remain to be taxed at 5%, keeping them under the same bracket as items such as ashtrays, coffee, and marble. They further argued that exempting GST on sanitary napkins, several medicines, and contraceptives, while disallowing GST exemption on adult diapers, is an explicit contravention of Articles 14, 19, and 21 of the Indian Constitution and provisions of the Rights of Persons with Disabilities Act, 2016.

The Delhi High Court, considering the aforesaid arguments, ruled, “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.”