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2021 (5) TMI 224 - HC - CustomsExemption from IGST - Oxygen concentrators imported by the State Government - N/N. 4/2021 - Customs dated 03.05.2021 - HELD THAT:- notification has exempted imposition of IGST on oxygen concentrators imported by the State Government, or via any entity, relief agency or statutory body, authorised by the State Government. This exemption, according to the learned ASG, is, presently, available till 30.06.2021. Since the respondent has gone this far, it could move further, and extend the exemption, to even individuals, to enable them to obtain imported oxygen concentrators by way of a gift, albeit, without having to pay IGST. List the matter on 06.05.2021.
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