IGST

By Shivanand Pandit R...

The petition before the High Court was filed by Gurcharan Singh an 85-year-old person challenging the IGST on the import of oxygen concentrators as gifts for personal use. Singh opposed the 12% IGST imposed on an oxygen concentrator sent as a gift from his nephew in the US.

While striking down the IGST imposed on the import of Oxygen Concentrators for personal use as unconstitutional, the Delhi High Court bench of Justices Rajiv Shakdher and Talwant Singh had made a very special observation.

The Delhi High Court had reserved its order on a plea file against the levy of Integrated Goods and Services Tax on an oxygen concentrator imported for personal use.

According to the affidavit, people who import oxygen concentrators for personal use or as gifts would be in a position to afford paying 12% Integrated Goods and Service Tax (IGST).

The Delhi High Court has issued a notice on Thursday to the Centre on a petition filed by an 85-year-old lady seeking exemption of 12% IGST on import of oxygen concentrator sent by her grandson from the USA.

The recent decision to cr...