GST on oxygen concentrators imported for personal use 'unconstitutional', says Delhi HC
The Hindu
"Oxygen concentrator, on the face of it, is a life-saving device," the court says.
The Delhi High Court on Friday held the Government’s action of imposing Goods and Services Tax on Oxygen concentrators imported for personal use as ‘unconstitutional’ and said persons looking to import oxygen concentrators should furnish an undertaking that the devices won't be used for commercial purposes. A Bench of Justices Rajiv Shakdher and Talwant Singh held that oxygen concentrators constitute a life-saving device during the ongoing COVID-19 pandemic and therefore, should be treated on par with life-saving drugs. "Oxygen concentrator, on the face of it, is a life-saving device," Justice Shakdher said. “In times of war, famine, floods, pandemic, a different approach needs to be adopted. We have also indicated and taken judicial notice of the fact that funds have been allocated for healthcare in this Budget… We would have liked more time to delve on these issues but both of us thought that time is of the essence and waiting too long would take away the meaning of the judgement,” the High Court Judge said.More Related News