GST on Imported Oxygen Concentrator unconstitutional

24 May 2021 Current Affairs:The Delhi High Court ruled that the government imposes a GST on imported oxygen generators for personal use, which is “unconstitutional.”

♦ It stated that oxygen concentrators are a life-saving device during the COVID-19 pandemic, and that a different approach is required during a pandemic.
♦ The government announced on May 1 that the GST rate on such imports would be reduced to 12% from 28% previously.
♦ Citing a lack of oxygen in the second wave of the pandemic, the court asked the government to consider temporarily eliminating the 12 percent GST levied on such imports.

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