IGST Reduced to 12% on Personal Oxygen Concentrator Imports Until June 30, 2021, Per Customs Notification 30/2021.

The Ministry of Finance issued Notification No. 30/2021-Customs on May 1, 2021, under the Customs Act, 1962, to reduce the Integrated Goods and Services Tax (IGST) on oxygen concentrators imported for personal use. The IGST rate was set at 12% for these imports, as specified in the notification's table. This exemption was applicable until June 30, 2021. The notification was later rescinded by Notification No. 33/2021-Customs on June 14, 2021.

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