Gurcharan Singh Vs Ministry of Finance
Date: May 21, 2021
Subject Matter
Imposition of IGST on oxygen concentrators imported by individuals as gifts for personal use, is unconstitutional.
Summary
Imposition of IGST on oxygen concentrators which are imported by individuals and are received by them as gifts [i.e. free of cost] for personal use, is unconstitutional. N otification no. 30/2021-Customs dated 01.05.2021 is quashed. To obviate misuse…
1. This is a George Floyd moment for the citizens of this country. The refrain is “I can’t breathe”, albeit , in a somewhat different context and setting; although in circumstances, some would say, vastly more horrifying and ghastlier. Chased and riven by the merciless novel Coronavirus, the citizenry has been driven to desperation and despair. 2. Scarcity of liquid medical oxyge…