The exemption from IGST was available only to those oxygen concentrators that were cleared along with submission of a certificate from a nodal authority, appointed by a State Government, that the imported goods are meant for free distribution for Covid relief, by the State Government, or the entity, relief agency or statutory body, as specified in such certificate.
This prevented individuals importing oxygen concentrators free of cost from availing this benefit.
The Delhi HC held that such a distinction between a canalizing agency and an individual is arbitrary and violative of Article 14.
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