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Levying of IGST on Oxygen concentrators imported for personal use or as a gift to resume
June 02, 2021
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The Supreme Court stayed the Delhi High Court decision to quash the May 1 notification that prescribes IGST at 12 per cent on Oxygen concentrators imported for personal use
Individuals will now have to to pay Integrated Goods and Services Tax (IGST) on Oxygen concentrators imported from abroad for personal use or as a gift.
This follows the Supreme Court decision to stay the Delhi High Court decision to quash the May 1 notification that prescribes IGST at the rate of 12 per cent on Oxygen concentrators imported for personal use. This rate will be applicable till June 30 and if not extended or exempted, the rate will be 28 per cent.