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Delhi High Court quashes GST on oxygen concentrators -Vikas Dhoot

-The Hindu

“This is a George Floyd moment for India’s citizens, with the refrain – I can’t breathe," the court says.

The Delhi High Court on Friday held the Government’s imposition of Goods and Services Tax (GST) on oxygen concentrators imported for personal use as ‘unconstitutional’ and said oxygen concentrators constitute a life-saving device during the COVID-19 pandemic.

“This is a George Floyd moment for the citizens of this country. The refrain is — ’I can’t breathe’ — albeit, in a somewhat different context and setting; although in circumstances, some would say, vastly more horrifying and ghastlier. Chased and riven by the merciless novel coronavirus, the citizenry has been driven to desperation and despair,” the judgement from the HC Bench of Justices Rajiv Shakdher and Talwant Singh noted.

The bench held that oxygen concentrators constitute a life-saving device during the ongoing COVID-19 pandemic and therefore, should be treated on par with life-saving drugs. "Oxygen concentrator, on the face of it, is a life-saving device," Justice Shakdher said.

“In times of war, famine, floods, pandemic, a different approach needs to be adopted,” the High Court Judge said.

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