CBIC vide Notification No. 30/2021- Customs dated May 01, 2021 has reduced the IGST rate on Oxygen Concentrators imported in India for personal use falling under Heading 9804 of the First Schedule to the Customs Tariff Act, 1975 from 28% to 12% to bring IGST rate on such personal imports at par with commercial imports of the same.

The said Notification shall remain in force up to and inclusive of 30^th June, 2021.