Imposition of IGST on Import of Oxygen Concentrators as Gift for Personal Use is Unconstitutional: Delhi High Court

Case: Gurcharan Singh v/s Union of India

The petitioner had argued that the imposition of IGST on the import of oxygen/oxygen generators as gift for personal use not only violated Article 14, but also abridged the right to have oxygen, which was part of the right to life under Article 21 of the Constitution of India.

The High Court has accordingly quashed the May 1 Notification levying 12% IGST on Oxygen Generators imported as gifts for personal use.

As per the Court’s direction, such importers would now have to furnish a letter of undertaking to the authority concerned, stating that the oxygen concentrator is for personal use and not for commercial usage.