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.
On Friday, the Delhi High Court held that the imposition of Integrated Goods and Services Tax (IGST) on the import of oxygen concentrators as a gift for personal use is unconstitutional (Gurcharan Singh vs UOI).
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