IGST on imported O2 concentrators: SC stays HC order

New Delhi: The Supreme Court Tuesday stayed a Delhi High Court order holding as "unconstitutional the imposition of Integrated Goods and Services Tax (IGST) by the Centre on import of oxygen concentrators by individuals for personal use.

A special bench of Justices D Y Chandrachud and M R Shah issued notice on the plea and sought response from the petitioner, who filed a PIL before the high court.

We are staying the operation of the Delhi High Court order till further orders, the bench said. The top court was hearing an appeal field by Ministry of Finance (Department of Revenue) against the May 21, high court order.

Attorney General K KVenugopal said the GST council will meet on June 8 and deliberate on granting exemption to essential items related to COVID-19, including oxygen concentrators. Venugopal said that the high court did not consider that IGST exemption had been already granted to the states and other government agencies on the import of oxygen concentrators.

According to the high court, Article 21 is violated if you impose tax on them, he said. "Earlier the IGST was 77 percent. We brought it down to 28 per cent and it was further brought down to 12 per cent but they still say that Article 21 is violated," Venugopal said.

On May 28, it was decided that a group of ministers will submit its report on June 8, on any tax exemption to be provided on import of essential commodities related to COVID, he added.