Delhi High Court asks Centre to decide in 6 months whether adult diapers can be exempt from GST

The Delhi High Court on Thursday asked the Central government and the Goods and Services Tax Council (GST Council) to decide within six months whether GST on adult/clinical diapers can be done away with.

A Division Bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul passed the direction on a petition filed by two disabled persons, Swarnalatha J and TS Guruprasad.

“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,” the Court ordered.

Senior Advocate Shyel Trehan appeared for the petitioners and stated that the people using adult diapers are a very vulnerable group, and the government and the GST council must consider exempting the product from tax.

However, counsel appearing for the GST Council said that the levying or exempting of products from tax is a policy decision. He said that the decision is taken by the Council, which consists of representatives of all the states. It is not a unilateral decision, the counsel added. 

After hearing the case for some time, the Bench noted that the petitioners had made a representation to the government and the GST Council, but no decision has been taken on it yet. 

Therefore, the Court directed the respondents to decide the same within six months. 

According to the petition, Swarnalatha has 80% disability due to Primary Progressive Multiple Sclerosis (PPMS), is quadriplegic and requires round-the-clock caregiver assistance. She uses 8–10 disposable adult diapers daily to manage involuntary loss of bowel control and maintain mobility and dignity. Guruprasad, her husband and sole caregiver, has a 40% locomotor disability.

They said that adult diapers are an essential hygiene and sanitation product for persons with disabilities, senior citizens and those suffering from chronic illnesses.

It was contended that while sanitary napkins were granted complete GST exemption in 2018 following a legal challenge, adult diapers continue to be taxed at 5 percent, placing them in the same bracket as items such as ashtrays, coffee and marble.

Swarnalatha and Guruprasad argued that the tax imposes a disproportionate financial burden on vulnerable groups who rely on the product daily, often lifelong.

Further, the petition contended that denying GST exemption to adult diapers, while exempting sanitary napkins and several medicines and contraceptives, violates Articles 14, 19 and 21 of the Constitution and provisions of the Rights of Persons with Disabilities Act, 2016.

Along with Senior Advocate Trehan, the petitioners were represented through advocates Rishabh Sharma, Ambica Sood and Rohan Poddar.