Imposing 12 per cent integrated GST (IGST) on oxygen concentrators which are used for personal use or those receiving it as a gift is unlawful said Delhi High Court . This observation came out as a 85 year old Covid patient filed a plea . He was sent oxygen concentrators from US by his relative . This plea also quashed the notification issued by the finance ministry on May 1 .The finance ministry said that 12 percent IGST will be imposed on oxygen concentrators imported as personal gift or for personal use. The government has already given exemption from IGST on free import of oxygen concentrators to state government or any agency authorized by state government said Abhishek Jain , tax partner , EY He further added ,Delhi High Court has extended the benefit of this IGST exemption to not only state government and agencies but also to those receiving it as a gift or personal use . Taking Into consideration the current situation this measure can be a life saving measure , so the government may consider accepting the judgment and extending the benefit . AMRG and associates senior partner Rajat Mohan said collecting tax on this types of equipment which is leading to scarcity of it and is against national fundamental principles .He further added that lowering prices and neutralizing tax on all such imports is one such effective method that would have immediate trickle down effect on entire supply chain . Opposition parties such as congress have demanded that all life saving drugs ,equipment and instruments required to treat covid patients must be exempted from GST . The center had earlier ruled out the exemption of vaccines , medicine , and oxygen concentrators from levy saying that it will be costlier for consumer , as manufactures will not be able to offset the taxes paid on inputs . The government on May 1 cutoff the IGST rate to 12 percent from 28 % for import of concentrators for personal use The council said that final decision would be taken regarding exemption of IGST on such imports On Friday ( 28th May ) .