IGST on personal O2 concentrators unconstitutional, says High Court

The Delhi High Court declared the imposition of 12% Integrated Goods and Services Tax (IGST) on personal oxygen concentrators unconstitutional. The court likened the current struggle for medical oxygen to a "George Floyd moment" for India. The ruling came in response to a plea filed by advocate Siddharth Bambha on behalf of an 85-year-old COVID-19 patient who challenged the IGST levied on oxygen concentrators imported as gifts. The patient had received the equipment from his nephew in the U.S. The court found the tax imposition to be "arbitrary," "unreasonable," and in violation of Article 14 of the Constitution. Bambha's successful argument highlighted the undue burden and constitutional infringement posed by the tax during a critical public health crisis.