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Delhi HC Strikes Down IGST Imposition on Oxygen Concentrators Imported by Individuals - (24 May 2021)

GOODS AND SERVICES TAX

Delhi High Court has held that imposition of Integrated Goods and Services Tax 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.

Tags : DELHI HIGH COURT   IGST IMPOSITION ON OXYGEN CONCENTRATORS IMPORTED BY INDIVIDUALS  

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