Delhi High Court quashes GST on oxygen concentrators

The Delhi High Court held the Government’s imposition of Goods and Services Tax (GST) on oxygen concentrators imported for personal use as ‘unconstitutional’ and said oxygen concentrators constitute a life-saving device during the COVID-19 pandemic.

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It said that oxygen concentrators constitute a life-saving device during the COVID-19 pandemic and during a pandemic, a different approach needs to be adopted.

The petitioner had challenged a May 1 notification that levied 12% GST on such imports from 28% earlier. He invoked Article 21 of the Constitution which enshrines the fundamental right to life.

The court had asked the government to consider temporarily dropping the 12% GST levied on such imports altogether, citing the shortage of oxygen in the second wave of the pandemic.