SC notice to Centre on plea against IGST on import of oxygen concentration as gift

The Delhi High Court has sought a response from the Centre on a plea challenging imposition of Integrated Goods and Services Tax (IGST) on the import of oxygen concentrators as a gift for personal use.

A bench of Justices Rajiv Shakdher and Talwant Singh issued notice to the Centre on the petition and appointed senior advocate Arvind Datar as amicus curiae to assist the court in the matter.

As an interim, the court directed that the oxygen concentrator being imported by the 85-year-old petitioner be released by the customs authorities, subject to his depositing with the court an amount equivalent to the IGST.

The court listed the matter for further hearing on May 18.

The petition by the senior citizen, who is currently suffering from Covid-19, said his nephew has sent an oxygen concentrator for him as a gift from the US to ameliorate his condition.

He has challenged the imposition of IGST on the import of oxygen concentrators for personal use, as the essential equipment is already in shortage in the country during the Covid-19 pandemic.

He has challenged a May 1 notification issued by the Ministry of Finance 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%.

Senior advocate Sudhir Nandrajog, representing the petitioner, had earlier said another notification has been issued by the ministry on May 3 which says that if someone is giving it for charity, then it is exempted from IGST.

The plea said the May 1 notification is violative of Articles 14 and 21 of the Constitution since the same is arbitrary and infringes the right to life of patients reeling under the Covid-19 pandemic.