The High Court of Delhi ruled on Friday that the imposition of IGST on oxygen concentrators imported as gifts for personal use is unconstitutional.
The ruling came during a hearing on a petition demanding an exception from the imposition of IGST on oxygen generators imported as gifts for personal use.
Gurcharan Singh, 85, filed the petition through his caregiver and grandson Ankit Sahni, and he is currently suffering from COVID-19.
Raj Gupta, his cousin, lives in the United States of America. Gupta has sent an oxygen concentrator as a gift by air freight for the petitioner's personal use in order to improve his condition.