The Hon’ble Delhi High Court in its recent judgement, wherein the imposition of Integrated Goods and Services Tax (“IGST”) at 12 per cent on the import of the oxygen concentrator was challenged by an 85-year-old individual, held that such levy is“unconstitutional” if imported for personal use. Through this judgement the Hon’ble High Court has quashed the Notification No. 30/2021-Customs dated 01.05.2021 issued by the Finance Ministry wherein the ministry levied 12 per cent IGST on the importation of the oxygen concentrator irrespective whether they are imported/received as a gift or otherwise.

Further, to obviate the misuse of the oxygen concentrators by the individuals who are importing such concentrators for their personal use, the Hon’ble High Court also directed the importer to furnish a letter of undertaking within 7 days to the officer designated by the State mentioning the same will not be put to use for commercial purposes.

In our view the Hon’ble High Court has made an important judgement at the time when the citizens of India are gasping for oxygen and many have succumbed due to shortage or non-availability of the oxygen.