Several importers have dragged the government to court for levying taxes on the import of oxygen concentrators and claimed that doing so breaches a constitutional right of every Indian. As many Indians and companies decided to import oxygen concentrators amidst the domestic shortage due to Covid pandemic in the country, they were faced with Integrated Goods and Services Tax and customs duty. Currently, imported oxygen concentrators attract 12% IGST. Only non-profit organisations registered under the Foreign Contribution (Regulation) Act (FCRA) are exempt from the IGST when importing oxygen concentrators. Those gifted or imported by individuals for personal use attract 12% IGST, which was recently lowered down from 28% by the government. Importers are claiming too much discrepancy on the GST rate depending on who is importing it.