IGST on Import of Oxygen Concentrators for personal use has been reduced from 28% to 12% to bring IGST rate on such personal imports at par with commercial imports of the same. This reduced IGST rate for imports of concentrator for personal use shall be applicable upto the 30/6/2021. Notification No. 30/2021-Customs Dated 1st May, 2021.

MINISTRY OF FINANCE
(Department of Revenue)
New Delhi

Notification No. 30/2021-Customs Dated 1st May, 2021

G.S.R. 313 (E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below, falling within the Chapter, heading, subheading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in column (2) of the said Table, when imported into India, from so much of the integrated tax leviable thereon under sub-section (7) of section 3 of the said Customs Tariff Act, read with section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table, namely‑

TABLE

S.No. Chapter,
heading, at-
heading or tariff
item
Description IGST rate
(1) (2) (3) (4)
1. 9804 Oxygen concentrator, imported for personal use 12%

2. This notification shall remain in force up to and inclusive of the 30th June, 2021.

[F.No. CBIC-190354/1/2021-TO(TRU-I)-CBEC]

GAURAV SINGH, Dy. Secy.

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