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Fight over GST on import of Oxygen Concentrator for personal use by Individuals reaches Supreme Court.

MINISTRY OF FINANCE vs. GURCHARAN SINGH (SC)

Supreme Court stays Delhi HC order declaring IGST on oxygen concentrators import as unconstitutional

Supreme Court stays the order of Delhi High Court which ruled that Imposition of IGST on oxygen concentrators which are imported by individuals and are received by them as gifts, free of cost, for personal use, is unconstitutional. 

Delhi high Court, in its judgment, also quashed the Notification No.30/2021-Customs issued on 01st May 2021.

Click here to view Delhi High Court Judgement

Government has filed an SLP in Supreme Court against the above High Court order on 24th May 2021. 

Periodical Developments

Date Action by Authorities
01 May 2021

Notification issued by Govt . reducing rate of IGST from 28% to 12% on import of oxygen concentrator for personal use.
21 May 2021

Delhi High Court declares imposition of IGST on import of oxygen concentrator for personal use received as gift as unconstitutional and also quashed the notification issued by Govt. on 01st May 2021.
24 May 2021 Govt filed SLP against above order of High Court in SC.
28 May 2021 During press conference of 43rd GST Council meeting, revenue secretory explains the govt view that the said notification which is set aside actually intended to reduce the rate of IGST from 28% to 12%. But there seems to be some confusion and GoM will look into this and till that time High Court judgment shall prevail i.e. 0% IGST.
01 June 2021 Supreme Court puts stays on High Court Order.

A Supreme Court bench headed by Justice DY Chandrachud and MR Shah stayed the Delhi HC order over IGST and import tax on the import of oxygen concentrators by individuals for Covid-19 patients.

The Supreme Court bench has issued notice on the plea and sought a response from the petitioner, who filed a PIL before the high court. “We are staying the operation of the Delhi High Court order till further orders,” the bench said.

On May 21, the Delhi HC had quashed the May 1 notification issued by the Ministry of Finance which stated that oxygen concentrators imported for personal use, irrespective of whether they are a gift or otherwise, will be charged with an IGST of 12 per cent.

The Supreme Court also said that the HC judgment infringes on a pure issue of policy. "Exemption granted for imported concentrators imported by the state or state agency is a different category. Can't class individual imports in the same way," the SC bench said.


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Author:

TaxReply


Jun 1, 2021


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