SC stays Delhi HC order on IGST on oxygen concentrators

The Supreme Court on Tuesday stayed a Delhi High Court order that had declared as ‘unconstitutional’ Integrated Goods and Services Tax (IGST) on oxygen concentrators imported as gifts for personal use.

The HC order was issued on May 21. The finance ministry had moved the apex court after the HC ruling.

“Till the next date of listing, there shall be a stay of the operation of the impugned judgment and order of the High Court…,” Justices DY Chandrachud and MR Shah said in the order.


The Supreme Court will take up the matter after four weeks.

Attorney General of India KK Venugopal said the Goods and Services Tax Council last week decided to constitute a Group of Ministers (GoM) to scrutinize the need for “further relief to Covid-19 related individual items immediately.”

The Council had extended IGST exemption to Covid-19 vaccines, remdesivir injections and other medical supplies used in treatment till August-end from the June 30 deadline earlier.

But it did not delve into rate cuts for these items and left the issue for the GoM to decide.

Revenue secretary Tarun Bajaj said on Friday that the GoM would also look into the issue of IGST on oxygen concentrators imported for personal use, which had become nil after the Delhi High Court order. The government had reduced the rate on such items to 12% from 28% earlier.