Last Monday, the Supreme Court stayed the judgment of the Delhi High Court holding as unconstitutional the imposition of Integrated Goods and Services Tax (IGST) on import of oxygen concentrators gifted to individuals from abroad for personal use. On the same day, the government issued notifications exempting customs duties on Amphotericin-B medicine for treating black fungus disease and IGST on imports of specified Covid-19 relief material, subject to specified conditions. In the next two days, the government issued a number of notifications under the GST laws, giving effect to the decisions of the GST Council in its 43rd meeting a
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