Imposing IGST on import of oxygen for personal use unconstitutional: Delhi HC

Imposing IGST on import of oxygen for personal use unconstitutional: Delhi HC Petitioner has challenged notification dated 01.05.2021 issued by the Ministry of Finance stating that it would force payment of IGST of 12% on the oxygen concentrator. As per the Petition, an imposition on import of oxygen/ Oxygen Generators/ or Concentrators is a right, and imposing a tax on the same is violative of Art 21. Court has observed that the center should consider grating IGST Exemption on oxygen concentrators imported for individual use by way of gift, having regard to the COVID-19 crisis. GST exemption for oxygen concentrators imported by the State Government, or via any entity, relief agency or statutory body, authorised by the State Govt. has been provided up to 30th June. Additionally, this exemption should be extended to Individuals as well. Source Live Law.