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The Delhi High Court today held that imposition of Integrated Goods and Service Tax (IGST) on import of
Oxygen concentrators by individuals as gifts for personal use is unconstitutional.

The Division bench comprising Justices Rajiv Shakhder and Talwant Singh had reserved the order on May 19.

The order has been passed on a plea by a an 85 year old man who had received an oxygen generator
from his Nephew from USA as a gift.

The petitioner had challenged the notification dated 01.05.2021 issued by the Ministry of Finance
imposing payment of IGST of 12% on the oxygen concentrator.

Senior Advocate Sudhir Nandrajog appearing for the petitioner had argued before the bench that the
imposition of IGST on the import of oxygen generators as gift for personal use was not only violative of
Article 14, but also violated the right to have oxygen, which was part of the right to life under Article 21
of the Constitution of India.

Advocate Zoheb Hussain appearing for the respondents however, argued that imposition of taxes could not be a matter subject to judicial review, and that the IGST in the present case was imposed to prevent black marketing. Moreover there was no direction from the Government to exempt taxes on life saving drugs, he added.

Senior Advocate Arvind Datar appointed as Amicus Curiae in the case argued that imposition of IGST on oxygen concentrators alone for personal use was arbitrary.

While reserving the order earlier the Court was also of the view that the Centre should consider
exempting individuals from IGST imposition on import of oxygen concentrators for personal use.