Should Essential Care Be Taxed? PwDs Move Delhi High Court Against 5% GST on Adult Diapers
Senior Advocate Shyel Trehan told the Delhi High Court that taxing adult diapers while exempting sanitary napkins was arbitrary and violated the right to live with dignity
The Delhi High Court on Thursday directed the Union government to consider and take a decision within six months on a plea seeking exemption of adult and clinical diapers from the Goods and Services Tax (GST), currently levied at 5 per cent.
A Division Bench comprising Justices Nitin W. Sambre and Ajay Digpaul passed the order while hearing a petition challenging the levy as “arbitrary and discriminatory,” particularly affecting persons with disabilities and other vulnerable sections who depend on adult diapers for basic hygiene and dignity.
During the hearing, Senior Advocate Shyel Trehan appeared for the petiitoner.
Trehan argued that adult diapers are not a luxury item but an essential hygiene product for individuals suffering from disabilities, chronic illnesses, old age-related conditions, or mobility impairments. The Senior counsel submitted that there is no intelligible basis to distinguish adult diapers from sanitary napkins, which were exempted from GST in 2018.
“There is no real intelligible differentia between the use of a sanitary pad and an adult diaper. If a person requires it, it is something they cannot live without. It is a hygiene product one must have access to. Life is without dignity without it,” Trehan told the court.
The plea was filed by Swarnalatha J. and T.S. Guruprasad, persons with disabilities, who contended that the continued taxation of adult diapers undermines the very rationale that led to the GST exemption for sanitary napkins; namely, affordability and the need to avoid discouraging the use of essential hygiene products.
The petitioners pointed out that they had submitted a detailed representation to the authorities on September 3, 2025, seeking exemption from GST, but the same remained undecided. They argued that the non-exemption of adult and clinical diapers violates their fundamental rights under Articles 14, 19, and 21 of the Constitution, as well as statutory protections under the Rights of Persons with Disabilities Act.
Opposing the plea, counsel for the authorities submitted that the levy of GST falls within the realm of policy-making and cannot be altered unilaterally by the executive. He argued that any decision on exemption would require deliberation and approval by the GST Council, which comprises representatives of the Centre and states.
Taking note of the submissions, the High Court refrained from issuing any immediate direction on exemption but asked the Centre to examine the petitioners’ representation and arrive at a reasoned decision within six months.
The writ petition assails the classification of adult and clinical diapers as taxable goods under the GST framework, despite their indispensable role as hygiene and sanitation products for some of the most vulnerable sections of society, including PwDs, senior citizens and persons suffering from chronic illnesses. The petitioners argue that these products are not discretionary or luxury items, but daily necessities required for survival, mobility and social participation.
Drawing a direct comparison with sanitary napkins, which were exempted from GST in 2018, the petition contends that there is no intelligible basis for differential treatment between the two products. Both, it is argued, serve the same fundamental purpose of maintaining personal hygiene, preventing infections and enabling individuals to live with dignity. Yet, while sanitary napkins enjoy complete tax exemption, adult and clinical diapers continue to be taxed alongside items such as ashtrays, tendu leaves and cocoa butter.
The petitioners include a woman with 80% disability diagnosed with Primary Progressive Multiple Sclerosis (PPMS), a severe and degenerative neurological condition that has rendered her quadriplegic and wheelchair-dependent. She requires round-the-clock caregiver assistance and uses disposable adult diapers daily due to involuntary loss of bowel control. According to the plea, she typically requires eight to ten adult diapers every day, making the cumulative financial burden of GST substantial and unavoidable.
Her husband, who has a 40% locomotor disability, is her sole caregiver. Together, they also run Swarga Foundation, a non-profit organisation working in the field of disability rights and accessibility. The petition underscores that the recurring tax burden disproportionately impacts households already facing heightened medical and caregiving expenses.
The plea further argues that the objective behind exempting certain goods from GST is to ensure affordability and prevent discouragement of their use, particularly where such goods are essential for health and hygiene. Applying this rationale selectively, the petitioners submit, defeats the constitutional guarantee of equality under Article 14 and undermines the rights to dignity, mobility and personal liberty under Articles 19 and 21. The levy is also challenged as being inconsistent with the Rights of Persons with Disabilities Act, 2016.
The petition notes that sanitary napkins were initially taxed under GST and were only exempted after a legal challenge highlighted their essential nature. Despite adult diapers being equally indispensable for a significant population, no similar relief has been granted so far.
Prior to approaching the court, the petitioners had submitted a detailed representation to the authorities in September 2025, seeking a complete GST exemption on adult and clinical diapers. With no decision taken on the representation, they have now sought judicial intervention, urging the court to quash the levy and direct the authorities to extend exemption in the interest of dignity, equality and social justice.
Case Title: Swarnalatha J. & Anr. v. Union of India
Bench: Justices Nitin W. Sambre and Ajay Digpaul
Hearing Date: February 12, 2026