The government has gained much from IGST which contributes nearly half of the GST collection amount as imports for various medical equipment's and other necessary items increased during this second wave of pandemic.The government has not given much tax relaxation to businesses inspite of such worst circumstances in the country as number of cases are rapidly increasing with fall in oxygen supply and beds to the patients.The politicians and parties are most probably busy in collecting taxes and Fund from the PM care fund for personal utilization.Private hospital are charging so much which are unbearable by middle and lower class families and you cannot imagine the real situation of citizens.In hour of need government need to setup tax liabilities for large scale business houses who are making profits and have a deep check on people trying to create any supply shortage in the market and once the conditions are normalised then once again implement same tax structure.