Delhi High Court Directs Centre to Decide on GST Exemption for Adult Diapers Within Six Months

New Delhi, February 2026:
The Delhi High Court has directed the Central Government and the GST Council to take a decision within six months on whether adult diapers should be exempted from Goods and Services Tax (GST).

A Division Bench of the Court issued the direction while hearing a petition filed by two persons with disabilities who challenged the continued levy of GST on adult diapers. The petitioners argued that adult diapers are essential hygiene and healthcare products for persons with disabilities, senior citizens, and individuals suffering from chronic medical conditions.

Background of the Case

The petition highlighted the financial burden caused by the 5% GST currently imposed on adult diapers. The petitioners contended that these products are not discretionary consumer goods but medical necessities required for maintaining hygiene, dignity, and basic quality of life.

The plea also pointed out that sanitary napkins were granted GST exemption in 2018 following public demand and legal intervention. The petitioners argued that a similar approach should be adopted for adult diapers, which serve an equally essential function for vulnerable sections of society.

Legal Arguments
The petition reportedly invoked constitutional protections, including the right to equality and the right to live with dignity under Article 21 of the Constitution of India. It also referred to the Rights of Persons with Disabilities Act, 2016, emphasizing the State’s obligation to ensure accessibility and affordability of essential healthcare products for persons with disabilities.

Counsel representing the authorities submitted that taxation policy decisions fall within the domain of the GST Council and are matters of policy.

Court’s Direction
Without expressing any opinion on the merits of the exemption request, the High Court directed the concerned authorities to consider the petitioners’ representation and take a reasoned decision within six months.

Why This Case Is Significant
The outcome of the government’s decision could have wide implications for:

• Persons with disabilities
• Elderly individuals
• Patients with chronic illnesses
• Caregivers managing long-term medical conditions

If GST exemption is granted, it could reduce the recurring financial burden faced by families dependent on such essential products.

Discription: The Delhi High Court has directed the Central Government and the GST Council to decide within six months whether adult diapers should be exempted from GST. The order came while hearing a petition filed by two persons with disabilities who argued that adult diapers are essential medical and hygiene products, not luxury items. The petition highlights the financial burden of the existing 5% GST and seeks parity with sanitary napkins, which were exempted in 2018. Invoking constitutional rights, including equality and dignity under Article 21, the plea also refers to the Rights of Persons with Disabilities Act, 2016. The Court has asked authorities to consider the representation and issue a reasoned decision. The outcome could significantly impact persons with disabilities, senior citizens, patients with chronic illnesses, and caregivers who rely on such products daily.