New Delhi, Jan. 8 -- In a detailed counter affidavit filed before the Delhi High Court, the Union government has firmly opposed the plea seeking a reduction of GST on air purifiers, asserting that classification of goods and fixation of tax rates fall exclusively within the constitutional domain of the GST Council and are beyond the scope of judicial directions.

Placing its stand on record, the Centre contended that the GST Council, constituted under Article 279A of the Constitution, is an instrument of cooperative federalism comprising the Union and all States, and is the sole body empowered to recommend GST rates, exemptions and classifications.

Any court-mandated direction to alter GST rates or compel the Council to deliberate on a s...