The GST Council, in its upcoming meeting, scheduled to be held on May 28, is likely to take a call on levy of 12 percent tax on import of oxygen concentrators for personal use.
The Delhi High Court last week said that imposition of 12 percent Integrated GST (IGST) on oxygen concentrators for personal use or those received as gifts is “unconstitutional”.
The Court’s observation came on a plea filed by an 85-year old COVID patient whose relative had sent oxygen concentrator from the US.
It also quashed a May 1 notification of the Finance Ministry which said that a 12 percent IGST will be levied on oxygen concentrators imported for personal use or gift.
Sources said the final decision on this issue would be taken by the Council in its upcoming meeting on Friday.