Imposition of IGST on oxygen concentrators which are imported by individuals and are received by them as gifts [i.e. free of cost] for personal use, is unconstitutional.
Notification No. 30/2021-Customs dated -1.05.2021 — Imposition of IGST on import of oxygen Concentrator as a gift-- The petitioner is 85 years old and challenged imposition of IGST on the import of the oxygen concentrator which has been gifted to him by his nephew, thus challenged the notification bearing no. 30/2021-Customs, dated 01.05.2021 under Article 21 of the Constitution. The respondent counsel submitted that this notification has exempted imposition of IGST on oxygen concentrators imported by the State Government, or via any entity, relief agency or statutory body, authorised by the State Government till 30.06.2021. The respondent submitted that IGST has been scaled down from 28% to 12% for goods imported for personal use. The court observed that the exclusion of individuals, such as the petitioner, from the benefits of the 03.05.2021 notification only because they chose to receive the oxygen concentrators as a gift, albeit directly, is violative of Article 14 of the Constitution.
Held that:-The Hon’ble High Court hold that imposition of IGST on oxygen concentrators which are imported by individuals and are received by them as gifts [i.e. free of cost] for personal use, is unconstitutional and set aside the notification no. 30/2021 dated 01.05.2021.To obviate misuse of the oxygen concentrators, by the petitioner and/or persons similarly circumstanced, she/he/they would have to furnish a letter of undertaking to the officer designated by the State that the same would not be put to commercial use.
Imposition of IGST on oxygen concentrators which are imported by individuals and are received by them as gifts [i.e. free of cost] for personal use, is unconstitutional.
Notification No. 30/2021-Customs dated -1.05.2021 — Imposition of IGST on import of oxygen Concentrator as a gift-- The petitioner is 85 years old and challenged imposition of IGST on the import of the oxygen concentrator which has been gifted to him by his nephew, thus challenged the notification bearing no. 30/2021-Customs, dated 01.05.2021 under Article 21 of the Constitution. The respondent counsel submitted that this notification has exempted imposition of IGST on oxygen concentrators imported by the State Government, or via any entity, relief agency or statutory body, authorised by the State Government till 30.06.2021. The respondent submitted that IGST has been scaled down from 28% to 12% for goods imported for personal use. The court observed that the exclusion of individuals, such as the petitioner, from the benefits of the 03.05.2021 notification only because they chose to receive the oxygen concentrators as a gift, albeit directly, is violative of Article 14 of the Constitution.
Held that:-The Hon’ble High Court hold that imposition of IGST on oxygen concentrators which are imported by individuals and are received by them as gifts [i.e. free of cost] for personal use, is unconstitutional and set aside the notification no. 30/2021 dated 01.05.2021.To obviate misuse of the oxygen concentrators, by the petitioner and/or persons similarly circumstanced, she/he/they would have to furnish a letter of undertaking to the officer designated by the State that the same would not be put to commercial use.