At present, such imports are subject to 12% IGST while concentrators imported for charity are exempt from the tax. The court’s order came a day after it heard a petition challenging the imposition of IGST on the import of oxygen generators and oxygen concentrators as a gift for personal use.
Last week, the finance ministry had reduced IGST on import of oxygen concentrators for personal use to 12% from 28% earlier amid surging Covid-19 cases and said the lower duty would be applicable till June 30. The court said tax is an exaction by the state is well known and that its levy and collection “ordinarily does not encompass equity is also well known”. “But presently we are living in difficult times and, therefore, perhaps the petitioner has invoked Article 21 of the Constitution,” the court said.