Oxygen concentrator imported for personal use to attract 12%
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 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, sub–heading 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, sub-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 upto and inclusive of the 30th June, 2021.
[F. No. CBIC-190354/1/2021-TO(TRU-I)-CBEC]
GAURAV SINGH, Dy.Secy
ICAI defers the mandatory effective date of SQM 1 and SQM 2 The Council of ICAI, at its 451st Meeting…
Addition deleted as it was made on the basis of letter of District Magistrate which not recovered during the search…
Banks not required to deduct TDS under Income Tax Act 2025 on interest income below threshold limit - CBDT clarification …
Allegations of delay in TDS deposit, role of person responsible are disputed factual matters which must be tested at trial…
Procedure, formats and standards for generation and allotment of Unique Identification Number (UIN) in respect of Form No. 121 declaration…
Penalty u/s 270A deleted as AO failed to mention under which clause the case of the assessee fall. In a…