The Delhi High Court reserves order in an 85 year old’s plea challenging the levy of 12% GST on the import of oxygen generators as gift for personal use to India.
The petition has been filed before the Delhi High Court challenging the notification No. 30/2021-Customs dated 1st May, 2021 wherein the GST on Import of Oxygen Concentrators for personal use has been reduced from 28% to 12% to bring GST rate on such personal imports at par with commercial imports of the same.
The petitioner contended that the imposition of any sort of levy by the state on the import of Oxygen /Oxygen generators or Concentrators for personal use violates the said invaluable right to life and such imposition deserves to be struck down as being violative of Article 21 of the Constitution.
A division bench comprising of Justice Rajiv Shakdher and Justice Talwant Singh suggested that since the respondent has gone this far, it could move further, and extend the exemption, to even individuals, to enable them to obtain imported oxygen concentrators by way of a gift, albeit, without having to pay GST.
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