Delhi HC holds IGST on import of Oxygen concentrators as gift 'Unconstitutional'

• 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.