IGST on import of oxygen concentrators by way of a gift.
Notification No. 30/2021-Customs dated -1.05.2021 — Imposition of IGST on import of oxygen Concentrator as a gift--—– The petitioner challenged the notification no. 30/2021-Customs, dated 01.05.2021. The counsel for the department submitted that this notification has exempted imposition of IGST on oxygen concentrators imported by the State Government, or via any entity, relief agency or statutory body, authorised by the State Government. This exemption, is, presently, available till 30.06.2021. The court observed that since the respondent has gone this far, it could move further, and extend the exemption, to even individuals, to enable them to obtain imported oxygen concentrators by way of a gift, albeit, without having to pay IGST.
Held that:- The Hon’ble High Court listed the matter on 06.05.2021.
IGST on import of oxygen concentrators by way of a gift.
Notification No. 30/2021-Customs dated -1.05.2021 — Imposition of IGST on import of oxygen Concentrator as a gift--—– The petitioner challenged the notification no. 30/2021-Customs, dated 01.05.2021. The counsel for the department submitted that this notification has exempted imposition of IGST on oxygen concentrators imported by the State Government, or via any entity, relief agency or statutory body, authorised by the State Government. This exemption, is, presently, available till 30.06.2021. The court observed that since the respondent has gone this far, it could move further, and extend the exemption, to even individuals, to enable them to obtain imported oxygen concentrators by way of a gift, albeit, without having to pay IGST.
Held that:- The Hon’ble High Court listed the matter on 06.05.2021.