Which of the following statements is/are correct with reference to the GST on imported oxygen concentrators?

Which of the following statements is/are correct with reference to the GST on imported oxygen concentrators?

A. The Delhi High Court recently held the government’s imposition of GST on oxygen concentrators imported for personal use as “unconstitutional”.

B. The petitioner had challenged a May 1 notification that levied 12% GST on such imports from 28% earlier.

C. Both A & B

D. None of these

Explanation:

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. 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.