[BREAKING] Imposition of IGST on import of oxygen concentrators as gift for personal use unconstitutional: Delhi High Court

The petitioner before Court was an 85-year-old COVID-19 patient whose nephew sent an oxygen generator as gift from the United States of America.
Oxygen concentrator and Delhi HC
Oxygen concentrator and Delhi HC
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The Delhi High Court on Friday held that the imposition of Integrated Goods and Services Tax (IGST) on the import of oxygen concentrators as gift for personal use is unconstitutional (Gurcharan Singh vs UOI).

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