Imposing IGST on Imported Oxygen Concentrators for Personal Use Unconstitutional: Delhi HC The HC quashed the May 1 notification of the finance ministry that oxygen concentrators imported for personal use, irrespective of whether they are a gift or otherwise, will be charged with an IGST of 12%. The Delhi high court. Photo: PTI Law6 hours ago New Delhi: The Delhi high court on Friday declared as “unconstitutional the Centre’s decision to impose Integrated Goods and Services Tax (IGST) on oxygen concentrators which are imported by the individuals and said the COVID-19 pandemic is like a “George Floyd moment for the citizens of India” where the scarcity of oxygen, hospital beds and other medical equipment has brought out the best and worst in people.