SC Stays GST Exemption On Imported Oxygen Concentrators

The Supreme Court (SC) on June 1 stayed Delhi high court’s 10-day-old order saying the imposition of Integrated Goods and Services Tax (IGST) for oxygen concentrators that individuals are importing for personal use as unconstitutional.

The Supreme Court vacation bench consisting of justices DY Chandrachud and MR Shah was hearing the special leave petition filed by the Ministry of Finance against the Delhi High Court Judgement.

On May 21, High Court bench comprising Rajeev Shakkdher and Talwant Singh ruled, “Imposition of IGST on oxygen concentrators that are imported or gifted for personal use by individuals is unconstitutional.”

Arguing on behalf of the central government that challenged the high court order before the top court of India, attorney general KK Venugopal stated that the high court overlooked the logic behind exemption of GST on oxygen concentrators imported by the government and its agencies that were supposed to provide the machines to the poor and needy free of cost.

Several individuals live away from their family members and loved ones abroad. Looking at the surge of Covid-19 cases in India, non-resident of Indians (NRIs) individually and as a community have been trying their best to contribute to the devastating Indian healthcare system and improve the supply of oxygen cylinders and oxygen concentrators ahead of a possible third wave.

Leuva Patidar community, for instance, have come forward to support its motherland by purchasing 110 oxygen concentrators in the US and then sending them to various villages of Gujarat, India.

UK-based NRI, Sandeep Gupta, from Ludhiana, took a mission to supply oxygen concentrators when he came to know about the scarcity of oxygen concentrators and later, his friends and Hudders field Gurudwara Sahib in the UK joined the mission.

Connect with NRI experts via WhatsApp | Click here