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.
