Lekha G
The Supreme Court stayed the Delhi High Court judgment that declared the imposition of Integrated Goods and Services Tax (IGST) for oxygen concentrators imported by individuals for personal use as unconstitutional.
The Attorney General, KK Venugopal appearing for the Union Ministry contended that the exemption of IGST for oxygen cylinders imported by government agencies was for the purpose of providing them to poor people and such purpose seized to exist for concentrators imported by individuals.
The petitioner argued that the imposition of IGST by the Centre on the import of oxygen for personal use violated Article 14 and Article 21 of the Constitution of India.
In this context, Justice Shah stated, “Maybe the High Court did not see the objective of this. Article 14 has reasonable classification also. We don’t know if this was argued in the High Court.”
Further, the Court noted that the GST Council would hold a meeting on June 8 to discuss the issue.
The Delhi High Court on May 21 had passed the ruling stating the tax exemption granted to individuals for importing oxygen concentrators from abroad was arbitrary and unreasonable.
