The Supreme Court on Tuesday allowed imposition of the Integrated Goods and Services Tax (IGST) of 12% on import of Oxygen concentrators by individuals for personal use, staying a Delhi High Court order of May 21 that had dubbed the taxation as unconstitutional.
"We are staying the operation of Delhi High Court order till further orders," said a special bench of Justices Dhananjaya Y Chandrachud and Mukesh Kumar R Shah. Attorney General K K Venugopal told the court that the GST council is meeting on June 8 to deliberate on granting exemption to the essential commodities related to Covid-19, including Oxygen concentrators.
Delhi High Court had quashed the May 1 notification of the Finance Ministry that the Oxygen concentrators imported for personal use, irrespective of whether they are a gift or otherwise, will be charged with an IGST of 12%.
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