Levy of IGST on oxygen concentrators - right to health and ...

Court Quashes IGST on Oxygen Concentrators Imported as Gifts, Citing Article 14 Violation and Unconstitutional Tax Burden.

May 24, 2021

Case Laws Customs HC

Levy of IGST on oxygen concentrators - right to health and affordable treatment - Whether the State's action, of imposing IGST on oxygen concentrators, which were directly imported by individuals, albeit free of cost, without the aid of a canalising agency runs afoul of Article 14 of the Constitution? - The exclusion of individuals, such as the petitioner, from the benefits of the 03.05.2021 notification only because they chose to receive the oxygen concentrators as a gift, albeit directly, without going through a canalizing agency is, in our opinion, violative of Article 14 of the Constitution - The imposition of IGST on oxygen concentrators which are imported by individuals and are received by them as gifts [i.e. free of cost] for personal use, is unconstitutional - the declaration notification no. 30/2021 dated 01.05.2021 is quashed. - HC

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Levy of IGST on oxygen concentrators - right to health and ...

Court Quashes IGST on Oxygen Concentrators Imported as Gifts, Citing Article 14 Violation and Unconstitutional Tax Burden.

May 24, 2021

Case Laws Customs HC

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