New Delhi: On Thursday, the Delhi High Court instructed the central government to evaluate a request for exempting adult diapers from the Goods and Services Tax (GST) within a six-month timeframe.
A bench comprising Justices Nitin W Sambre and Ajay Digpaul issued this directive in response to a petition that criticized the imposition of a 5% GST on adult and clinical diapers as "arbitrary and discriminatory."
The petitioners' senior counsel argued that adult diapers are essential for a vulnerable demographic and should not be classified as luxury items. She pointed out that sanitary pads, which serve a similar hygiene purpose, are exempt from GST.
"There is no substantial difference between the necessity of a sanitary pad and that of an adult diaper. For those who need them, these products are vital for maintaining dignity and hygiene," she emphasized.
The petitioners, who include individuals with disabilities, had previously submitted a representation to the authorities on September 3, 2025, which remains unresolved.
"We find it fitting to instruct the respondent to review the representation dated September 3, 2025, along with the arguments presented in the petition, and to communicate their decision within a reasonable period, which we believe should be six months," the bench stated.
The counsel representing the authorities noted that the GST levy is a policy matter that cannot be decided unilaterally and must be addressed by the GST council.
In their petition, Swarnalatha J and T S Guruprasad highlighted that sanitary napkins were exempted from GST in 2018, advocating for a similar exemption for adult diapers to promote affordability and usage.
"The GST burden on adult diapers disproportionately impacts the most vulnerable groups, including persons with disabilities, the elderly, and those with chronic health conditions," the petition asserted.
"Adult and clinical diapers are essential for daily use, often for a lifetime, and in considerable quantities. They are not luxury items but crucial for sanitation and hygiene," it continued.
The petition argued that the exemption for sanitary napkins but not for adult diapers lacks a reasonable basis, as both are essential for hygiene and dignity.
"The failure to exempt adult/clinical diapers from GST is evidently arbitrary, discriminatory, and violates the rights of the petitioners under Articles 14, 19, and 21 of the Constitution, as well as the Rights of Persons with Disabilities Act," the petition concluded.
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