SC stays HC order on levy of IGST on imported oxygen concentrators for personal use

The Supreme Court on Tuesday stayed the operation of a Delhi High Court order holding as "unconstitutional” the imposition of the Integrated Goods and Services Tax (IGST) by the Centre on import of oxygen concentrators by individuals for personal use.

A special bench of Justices DY Chandrachud and M R Shah issued notice on the plea and sought 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.


Attorney General K K Venugopal said the GST council will be meeting on June 8 and would deliberate on granting exemption to essential commodities related to COVID-19, including oxygen concentrators.

On May 21, the Delhi High Court had quashed the May 1 notification issued by the Ministry of Finance which says that such 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.