GST on Imported Oxygen Concentrator unconstitutional: Delhi HC

  • IASbaba
  • May 22, 2021
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GST on Imported Oxygen Concentrator unconstitutional: Delhi HC

Part of: GS Prelims and GS – II – Health; Judiciary 

In news 

  • The Delhi High Court held the government’s imposition of GST on oxygen concentrators imported for personal use as “unconstitutional”.

Key takeaways 

  • It said that oxygen concentrators constitute a life-saving device during the COVID-19 pandemic and during a pandemic a different approach needs to be adopted.
  • Government’s May 1 notification levied 12% GST on such imports from 28% earlier. 
  • The court had asked the government to consider temporarily dropping the 12% GST levied on such imports altogether, citing the shortage of oxygen in the second wave of the pandemic.

Do you know? 

  • Article 21 of the Constitution enshrines the fundamental right to life.
  • An oxygen concentrator is a device that concentrates the oxygen from a gas supply (typically ambient air) by selectively removing nitrogen to supply an oxygen-enriched product gas stream.

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