My Naphew a US citizen gifted oxyzen concentrator outsourced from UK and paid in US. The concentrator was shipped to my daughter who was a covid patient. The carrier of the Shipment DHL carriers demanded the IGST at the time of delivery which my daughter had to pay lest DHL takes the machine back. We however paid and objected to DHL saying that Bombay Highcourt has passed and order that there cannot be IGST on concentrator gifted for personal use being against the Constitution. Now question is who will apply for refund from Revenue Deaprtment of MOF.
Vinai Kumar Mehta Asked question May 27, 2021