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Updated June 1st, 2021 at 13:22 IST

Supreme Court stays Delhi HC order on lifting IGST on the import of Oxygen Concentrators

The Supreme Court on Tuesday put an interim stay on the Delhi High Court's judgement regarding IGST on the import of Oxygen Concentrators for personal use.

Reported by: Shloak Prabhu
Delhi High Court
Image: PTI | Image:self
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In a major development, the Supreme Court on Tuesday put an interim stay on the Delhi High Court's judgement regarding the Integrated Goods and Services Tax (IGST) on the import of Oxygen Concentrators for personal use. Earlier in May, the Delhi HC had asked the Finance Ministry to consider an exemption pertaining to oxygen concentrators imported by individuals for personal use from integrated goods and services tax. 

Supreme Court puts interim stay 

The Supreme Court in its order stated that the stay is operational till the next day of the hearing. Additionally, it has also issued a notice on the Ministry of finance's appeal. The order was passed by a bench headed by Justice D Y Chandrachud and MR Shah.

"We issue notice and till next date of hearing there shall be stay on the May 21 order of the Delhi High Court. Matter returnable in four weeks" reads the order.

This comes after the Delhi High Court had earlier asked the Finance Ministry to consider exempting oxygen concentrators imported by individuals for personal use from integrated goods and services tax. Currently, the imports are subject to 12 per cent IGST while concentrators imported for charity are exempt from the tax.

The Delhi HC order judgement had come after a petition that challenged the imposition of IGST on import of oxygen generators and oxygen concentrators as a gift for personal use. The Finance Ministry had reduced the IGST to 12 per cent from the earlier 28 per cent amid the rising cases of COVID-19 in the country. The lower duty was supposed to be applicable till June 30. 

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Published June 1st, 2021 at 13:22 IST

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