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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>IGST exemption for oxygen concentrators reduces tax on personal imports for a limited temporary period.</h1> Notification No. 30/2021 Customs exempted imports of oxygen concentrators for personal use from integrated tax to the extent above an amount calculated at a specified limited rate, applying to the listed tariff item for a temporary period ending 30th June, 2021; the notification was subsequently rescinded by Notification No. 33/2021.

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