The High Court has provided clarification on the GST rate reduction matter for air purifiers, stating that any decision to reduce the tax from 18% to 5% is a policy decision that must be taken by the GST council. The court emphasized that the council comprises members from all states, making it impractical for the court to give concrete instructions that would require contacting each state official individually.

Court's Position on GST Council Authority

The High Court's latest statement clarifies the jurisdictional boundaries regarding GST rate modifications. The court acknowledged that while there is a petition for reducing GST on air purifiers, the decision-making authority lies with the GST council, which operates as a federal body with representation from all states. This represents a nuanced approach compared to previous court interventions in tax matters.

GST Rate Structure and Proposed Changes

The ongoing discussion centers around reclassifying air purifiers under a more favorable tax bracket. The following table outlines the current tax structure and proposed modifications:

Implications for Consumer Durables Sector

This development affects companies operating in the consumer durables space, including Havells India , which manufactures air purifiers among other products. The court's clarification indicates that any GST rate reduction would require consensus among state representatives within the GST council framework, rather than judicial directive.

Policy Decision Framework

The High Court's statement underscores the federal structure of GST decision-making in India. The GST council's composition, which includes finance ministers from all states and union territories, ensures that tax rate modifications require broad consensus. This approach maintains the collaborative nature of GST implementation while respecting state autonomy in tax policy decisions. The court's position reflects the constitutional framework where policy decisions of this nature fall under the purview of the executive branch rather than judicial intervention.

Havells India Limited has announced the appointment of Mr. Reshu Madan as President SBU Head, bringing on board an industry veteran with nearly three decades of proven leadership experience across diverse industries.

Leadership Appointment Details

Havells India Limited has appointed Mr. Reshu Madan as President SBU Head. This strategic appointment strengthens the company's senior management team with an experienced professional who has demonstrated success in transformation initiatives and growth acceleration.

Professional Background and Experience

Mr. Reshu Madan brings nearly three decades of proven leadership experience in driving transformation, steering P&L operations, and accelerating growth across diverse industries. His extensive career spans multiple senior leadership positions in prominent organizations within the electrical and engineering sectors.

Career Highlights

• Sterlite Electric Limited: Served as Whole Time Director CEO, establishing market leadership in the EHV segment and championing innovation through strategic technology partnerships.
• TBEA Energy: Held the position of Head-EPC Business, successfully leading large-scale turnkey projects and expanding market presence through strategic alliances.

Strategic Significance

The appointment of Mr. Reshu Madan aligns with Havells' commitment to strengthening its leadership team. His extensive experience across electrical infrastructure, engineering projects, and business development is expected to contribute significantly to the company's continued growth trajectory in the consumer durables and electrical equipment sectors.

Mr. Madan's proven track record in establishing market leadership positions and driving innovation through strategic partnerships positions him well to support Havells' strategic objectives and future growth plans.