IGST on import of oxygen concentrator.
Notification No. 30/2021-Customs dated -1.05.2021 — Imposition of IGST on import of oxygen Concentrator as a gift--—– The petitioner challenged the notification no. 30/2021-Customs, dated 01.05.2021. The counsel for the department 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. This exemption, is, presently, available till 30.06.2021. The court observed that no final decision had been taken. The petitioner counsel submitted that the oxygen concentrator should be cleared, pending a final decision in the instant writ petition, upon the petitioner depositing, with the Court, an amount, equivalent to the IGST.
Held that:- The Hon’ble High Court listed the matter on 18.05.2021. In the meanwhile, in case, the oxygen concentrator, sought to be imported by the petitioner, reaches the concerned customs barrier, the same will be released, subject to the petitioner depositing, with this Court, an amount equivalent to IGST.
IGST on import of oxygen concentrator.
Notification No. 30/2021-Customs dated -1.05.2021 — Imposition of IGST on import of oxygen Concentrator as a gift--—– The petitioner challenged the notification no. 30/2021-Customs, dated 01.05.2021. The counsel for the department 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. This exemption, is, presently, available till 30.06.2021. The court observed that no final decision had been taken. The petitioner counsel submitted that the oxygen concentrator should be cleared, pending a final decision in the instant writ petition, upon the petitioner depositing, with the Court, an amount, equivalent to the IGST.
Held that:- The Hon’ble High Court listed the matter on 18.05.2021. In the meanwhile, in case, the oxygen concentrator, sought to be imported by the petitioner, reaches the concerned customs barrier, the same will be released, subject to the petitioner depositing, with this Court, an amount equivalent to IGST.