IGST (Integrated Goods and Services Tax) will no longer be levied on oxygen concentrators coming or sought for personal use from abroad. The Delhi High Court, in its judgment, has declared the Central Government's order as illegal, which said that the IGST at the rate of 12 percent would be imposed on the oxygen concentrator sought for personal use.
The Delhi High Court, after hearing the petition of an 85-year-old judge, in its judgment said that the consumer must give in writing that the oxygen concentrator he has purchased from abroad or has been sent from abroad, the oxygen concentrator He will use it himself and not be used for any commercial use.
On May 1, the Union Finance Ministry had issued a notification saying that if oxygen concentrators come from abroad, then it is mandatory to give 12% IGST on it. However, on May 3, it was issued an amendment that if the state government or any other institution named by it asks for oxygen concentrator, it will be exempted from IGST till June 30, but if a person is seeking for himself, someone on him There was no exemption.
This petition was filed in Delhi High Court on behalf of an 85-year-old elderly person. The petition demanded exemption in IGST to be imposed on oxygen concentrators coming from abroad for personal use. Regarding the 85-year-old elderly petition on which this court order has come, the court has said that IGST money deposited by them should be returned to them with interest.
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