Delhi HC quashes IGST on import of oxygen concentrators for personal use, terms it 'unconstitutional'
Delhi HC quashes IGST on import of oxygen concentrators for personal use, terms it 'unconstitutional' A division bench comprising Justices Rajiv Shakdher and Talwant Singh said the imposition of IGST on oxygen concentrators imported by individuals or received by them as gifts, for personal use is unconstitutional. The Delhi High Court on Friday held the imposition of Integrated Goods and Service Tax on import of oxygen concentrators for personal use as "unconstitutional". A division bench comprising Justices Rajiv Shakdher and Talwant Singh said the imposition of IGST on oxygen concentrators imported by individuals or received by them as gifts, for personal use is unconstitutional. During the hearing, the High Court had suggested that the central government should consider granting exemption to levying IGST on oxygen concentrators imported for individual use by way of gift, in the backdrop of the ongoing Covid-19 health crisis.
Delhi HC seeks Centre's response on oxygen concentrators awaiting Custom clearance
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