GST on oxygen concentrators imported for personal use 'unconstitutional', says Delhi HC

"Oxygen concentrator, on the face of it, is a life-saving device," the court says. The Delhi High Court on Friday held the Government’s action of imposing Goods and Services Tax on Oxygen concentrators imported for personal use as ‘unconstitutional’ and said persons looking to import oxygen concentrators should furnish an undertaking that the devices won't be used for commercial purposes.  A…