SC stays levy of IGST on imported oxygen concentrators for personal use

The Supreme Court stayed the operation of a Delhi High Court order holding as "unconstitutional the imposition of the IGST by the Centre on import of oxygen concentrators for personal use

The Supreme Court on Tuesday stayed the operation of a Delhi High Court order holding as "unconstitutional the imposition of the Integrated Goods and Services Tax (IGST) by the Centre on import of oxygen concentrators by individuals for personal use.

A special bench of Justices DY Chandrachud and M R Shah issued notice on the plea and sought response from the petitioner, who filed a PIL before the high court.

We are staying the operation of the Delhi High Court order till further orders, the bench said.

Attorney General K K Venugopal said the GST council will be meeting on June 8 and would deliberate on granting exemption to essential commodities related to COVID-19, including oxygen concentrators.

On May 21, the Delhi High Court had quashed the May 1 notification issued by the Ministry of Finance which says that such oxygen concentrators imported for personal use, irrespective of whether they are a gift or otherwise, will be charged with an IGST of 12 per cent.