Delhi HC to hear PIL seeking exemption of GST on machinery related to oxygen plants installation tomorrow

A Public Interest Litigation (PIL) was filed in the Delhi High Court seeking to exempt Goods and Service Tax (GST) on equipment and machinery related to the set up of oxygen plants at least for the period of six months or till the COVID pandemic situation persists.

The petition was filed by the NGO Due Process of Law India Foundation through advocates Saurabh Kansal and Ashu Chaudhary.

The petitioner has sought directions to the respondents Centre and Delhi Government to exempt equipment and machinery related to the installation of oxygen plants from Goods and Service Tax (GST) for the period of six months or till the ongoing pandemic situation is going on in accordance with provisions of the Central Goods and Services Tax Act and the corresponding provisions in the State legislations.

The petitioner said that currently the situation is such where the exercise of the power of exemption from applicable tax is a public necessity which is necessary to prevent the people from this ongoing pandemic situation. It also stated that the respondents have the power to exempt the GST on necessary items in case of a serious condition, thus the respondents should use their power in this pandemic situation and waive GST on establishing oxygen plants.

It also said that if the GST is waived, the same could be used to install additional plants in these times of need and save more lives.

The petition said that it is a matter of life and death of a number of people due to which urgent directions are required to be issued to the respondents.

The matter will be heard by Delhi High Court on Tuesday.

( With inputs from ANI )