WAGH NAKH
- Literally ‘tiger claws’, the wagh nakh is a mediaeval claw-like dagger which was used across the Indian subcontinent.
- Designed to either fit over the knuckles or be concealed under the palm, the weapon consisted of four or five curved blades affixed to a glove or a bar of some kind.
- It was a weapon used for personal defence or stealth attack, and could easily slice through skin and flesh
- The most famous use of the wagh nakh in history comes from the story of Afzal Khan’s killing by Shivaji
- Khan was a general of Bijapur’s Adil Shahi Sultanate. According to legend, he was a fierce warrior and stood over 7 feet tall.
- After subjugating restive fiefs in the Sultanate’s southern regions, he was ordered to bring Shivaji to heel.
- Shivaji used to be a former vassal of the Adil Shahis but by the 1650s, he had become increasingly assertive, taking forts across the Konkan, and bringing under control large swathes of Adil Shahi territory.
- Given Afzal Khan’s success in the south, he was sent by the Sultan, with a mighty army, to subdue the Maratha icon.
- Khan marched into the Konkan and demanded a meeting with Shivaji. He said that the two should speak, one-on-one, in order to avoid unnecessary bloodshed and settle the issue. But Shivaji smelled treachery.
- Thus he went prepared to the meeting, wearing a chainmail under his robes and hiding a wagh nakh in his sleeve.
- According to the Victoria and Albert Museum’s website, the weapon was brought to Britain by East India Company officer James Grant Duff (1789- 1858).
- Duff was the Company Resident (political agent) of the Satara State from 1818-22.
- He was also an amateur historian himself, writing the highly influential A History of the Mahrattas (1826), a three-volume work that is cited till date
- Duff got a fitted case made for his novelty weapon upon returning to Scotland.
- The case has the following inscription upon it: “The ‘Wagnuck’ of Sivajee With Which He Killed the Moghul General. This Relic was given to Mr. James Grant-Duff of Eden When he was Resident at Satara By the Prime Minister of the Peshwa of the Marathas.”
- The last Peshwa (Prime Minister) of the Marathas, Baji Rao II, surrendered to the British in June 1818 after defeat in the Third Anglo-Maratha War.
- He was banished to Bithoor near Kanpur. It is possible he surrendered this weapon to Grant Duff.
ELECTORAL BOND DATA
The electoral bonds scheme is a mechanism for political funding introduced by the Indian government in 2017. It allows individuals, organizations, and corporations to make anonymous donations to political parties. Over 12,900 electoral bonds worth Rs 6,534.78 crore were sold in 15 phases between March 2018 and January 2021.
Key Features of Electoral Bonds
- Electoral bonds allow donors to make contributions to political parties while maintaining anonymity. The bonds do not carry any information about the donor, ensuring that the identity of the contributor remains undisclosed.
- Electoral bonds are available in multiple denominations, including Rs 1,000, Rs 10,000, Rs 1 lakh, Rs 10 lakh, and Rs 1 crore. Donors can purchase bonds in these denominations to contribute to political parties.
- The State Bank of India (SBI) is the sole authorized bank for the sale of electoral bonds. Donors can buy these bonds from designated SBI branches.
- Donors must fulfil Know Your Customer (KYC) norms while purchasing electoral bonds, which includes providing their personal information to the bank. However, this information is not disclosed to the political party receiving the donation.
- Political parties have 15 days to encash the electoral bonds in their verified bank accounts. This ensures that the bonds are promptly converted into funds.
- There is no limit on the number of electoral bonds an individual or company can purchase, allowing for substantial contributions.
- If a political party does not encash the electoral bonds within the stipulated 15-day period, the SBI deposits these bonds into the Prime Minister's Relief Fund.
- A contentious feature of the scheme is that political parties receiving donations through electoral bonds are exempt from disclosing the source of these donations in their mandatory annual contribution reports to the Election Commission of India (EC).
6. Preliminary Analysis of Electoral Bond Data: Potential Malfeasance and Conflict of Interest
The recently disclosed data regarding electoral bond transactions from April 2019 to January 2024 raises serious concerns and warrants a preliminary analysis. The companies and corporate groups that have collectively purchased electoral bonds exceeding ₹100 crore and individuals whose bond purchases surpass ₹5 crore. Several key observations emerge from this analysis:
(a) A significant portion of electoral bonds has been purchased by companies and corporate groups currently under investigation by central agencies like the Enforcement Directorate (ED), Central Bureau of Investigation (CBI), and Income Tax (IT) Department. 19 such entities have collectively invested ₹4,787.3 crore, constituting over 39% of the total amount. This raises suspicion regarding the source and purpose of these substantial contributions.
(b) Noteworthy entities such as Future Gaming, Megha Engineering, M K Jalan group, Vedanta Group, and Haldia Energy Limited (Sanjiv Goenka Group). If a substantial portion of electoral bonds purchased by these entities under investigation is linked to the party in power, particularly the BJP, it could indicate serious conflict of interest issues and potential quid pro quo arrangements.
(c) The largest individual purchasers of electoral bonds are often heads of corporate groups or their employees. This suggests an attempt by corporate entities to obscure their identities by using individual frontmen or making multiple small donations. Such practices raise suspicions of bribery, money laundering, and other forms of quid pro quo, such as influencing project contracts or policy decisions in exchange for political donations.
As the ruling party and the primary beneficiary of electoral bond redemptions, the BJP faces significant scrutiny regarding these transactions. The Modi government's delays in disclosing data and withholding unique alphanumeric numbers of electoral bonds during election campaigns raise questions about accountability and transparency in political funding.
7. The Way Forward
Addressing the issues requires a collective effort from the government, judiciary, and civil society to ensure transparency and fairness in political funding. This will strengthen India's democratic processes and prevent potential misuse of political donations.
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For Prelims: Electoral Bonds, Supreme Court
For Mains:
1. Examine the controversies surrounding electoral bonds, including the anonymity of donors and the exemption of political parties from disclosing donation sources. How does this impact democratic principles and accountability? (250 Words)
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Previous Year Questions 1. Consider the following statements: (UPSC 2017) 1. The Election Commission of India is a five-member body.
2. Union Ministry of Home Affairs decides the election schedule for the conduct of both general elections and bye-elections.
3. Election Commission resolves the disputes relating to splits/mergers of recognised political parties.
Which of the statements given above is/are correct? A. 1 and 2 only B. 2 only C. 2 and 3 only D. 3 only
2. With reference to the Constitution of India, prohibitions or limitations or provisions contained in ordinary laws cannot act as prohibitions or limitations on the constitutional powers under Article 142. It could mean which one of the following? (UPSC CSE 2019) 3. Consider the following statements : (UPSC 2021) 1. In India, there is no law restricting the candidates from contesting in one Lok Sabha election from three constituencies.
2. In the 1991 Lok Sabha Election, Shri Devi Lal contested from three Lok Sabha constituencies.
3. As per the- existing rules, if a candidate contests in one Lok Sabha election from many constituencies, his/her party should bear the cost of bye-elections to the constituencies vacated by him/her in the event of him/her winning in all the constituencies.
Which of the statements given above is/are correct?
A. 1 only B. 2 only C. 1 and 3 D. 2 and 3
4. Consider the following statements about Electoral Bond Scheme 2018: (RPSC RAS Prelims 2018)
(A) The aim of this scheme is to bring about transparency in the funding process of political parties.
(B) Only the political parties recognized by the Election Commission which secured not less than one per cent of the votes polled in the last general election to the House of People or the Legislative Assembly of the State shall be eligible to receive the Electoral Bonds.
(C) Electoral Bonds shall be valid for fifteen calendar days from the date of issue.
(D) The Electoral Bond deposited by an eligible political party in its account shall be credited on the same day.
Which of the above statements are correct?
1. Only (A) and (B)
2. (A), (B), (C) and (D)
3. Only (B), (C) and (D)
4. Only (A), (C) and (D)
5. With reference to the PM CARES Fund, consider the following statements: (AFCAT 27 2022)
I. The amount collected by it directly goes to the Consolidated Fund of India.
II. It can avail donations from the foreign contribution and donations to fund can also avail 100% tax exemption.
Which of the above statements is/are correct?
A. I only B. II only C. Both I and II D. Neither I nor II
6. The Prime Minister's National Relief Fund is operated by which one of the following bodies? (CDS 2019)
A. The Prime Minister's Office (PMO)
B. The National Disaster Management Authority
C. The Ministry of Finance
D. The National Development Council (NDC)
Answers: 1-D, 2-B, 3- B, 4-2, 5-B, 6-A
Mains 1. In the light of recent controversy regarding the use of Electronic Voting Machines (EVM), what are the challenges before the Election Commission of India to ensure the trustworthiness of elections in India? (UPSC 2018) 2. Discuss the role of the Election Commission of India in the light of the evolution of the Model Code of Conduct. ( UPSC 2022) |
Source: The Hindu
UNIFORM CIVIL CODE (UCC)
- Underlining that the Uniform Civil Code is “neither necessary nor desirable at this stage”, the 21st Law Commission of India, in 2018, argued for reform of family laws of every religion through amendments and codification of certain aspects so as to make them gender-just
- In its ‘Consultation Paper on Family Law Reforms’, the Law Commission took a stand in favour of “equality ‘within communities’ between men and women” (personal law reform), “rather than ‘equality between’ communities” (UCC)
- According to the 22nd Law Commission Cultural diversity cannot be compromised to the extent that our urge for uniformity itself becomes a reason for threat to the territorial integrity of the nation
- women must be guaranteed their freedom of faith without any compromise on their right to equality
- A UCC would provide for one law for the entire country, applicable to all religious communities, in their personal matters such as marriage, divorce, inheritance, adoption etc
- Currently, Indian personal law is fairly complex, with each religion adhering to its own specific laws
- Separate laws govern Hindus including Sikhs, Jains and Buddhist, Muslims, Christians, and followers of other religions
- Moreover, there is diversity even within communities. All Hindus of the country are not governed by one law, nor are all Muslims or all Christians
- For instance, in the Northeast, there are more than 200 tribes with their own varied customary laws
- The Constitution itself protects local customs in Nagaland. Similar protections are enjoyed by Meghalaya and Mizoram. Even reformed Hindu law, in spite of codification, protects customary practices
- The exception to this rule is the state of Goa, where all religions have a common law regarding marriages, divorces, and adoption
- Article 44 of the Constitution lays down that the state shall endeavour to secure a UCC for citizens throughout the territory of India
- Article 44 is among the Directive Principles of State Policy. Directive Principles are not enforceable by court, but are supposed to inform and guide governance
- However, in some senses, Article 44 is unique in this manner. While Article 44 uses the words “state shall endeavour”, other Articles in the ‘Directive Principles’ chapter use words such as “in particular strive”; “shall in particular direct its policy”; “shall be obligation of the state
- The phrase “by suitable legislation” is absent in Article 44. All this implies that the duty of the state is greater in other directive principles than in Article 44
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For Prelims: Unifrom Civil Code (UCC), DPSP, Fundamental rights, Law Commission
For Mains: 1. What is the Uniform Civil Code? What are the challenges in implementing a Uniform Civil Code in a diverse country like India?
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HOUTHIS
An Iranian-made drone sent by Yemen’s Houthi rebels struck Tel Aviv on Friday, leaving one person dead and at least 10 wounded in the group’s first lethal strike into Israel.
2. Who are Houthis?
- "The Houthis, a prominent clan affiliated with the Zaidi Shia sect, have their origins in Yemen's northwestern Saada province. The Zaidis constitute approximately 35 percent of Yemen's population.
- For over a thousand years, the Zaidis held dominion over Yemen until their overthrow in 1962, leading to a protracted civil war that extended until 1970.
- During the 1980s, the Houthi clan began a resurgence of the Zaidi tradition in response to the rising influence of the Salafists, who received support from the state.
- In 2004, the Houthis initiated an insurgent movement against the Yemeni government, adopting the name of Hussein Badreddin al-Houthi, a prominent political, military, and religious leader who was assassinated by Yemeni security forces in September of that year. Subsequent years witnessed ongoing conflict between the Houthis and Yemen's Sunni-majority government.
- In 2012, Ali Abdullah Saleh, who had served as Yemen's president since 1990 and earlier as the president of pre-unified North Yemen from 1978, was compelled to resign in the wake of the Arab Spring protests. He was succeeded by his vice-president, Abd Rabbu Mansour Hadi.
- In 2015, Saleh allied himself with the Houthis against Hadi, resulting in the insurgency capturing Sana'a. President Hadi fled to Aden and later sought refuge in Saudi Arabia, where he continues to reside for the most part.
- However, in 2017, Saleh severed his ties with the Houthis and joined forces with their adversaries, including the Saudis, the UAE, and President Hadi. In December of that year, Saleh was assassinated."
- "In March of 2015, shortly after Hadi's removal from power, a coalition consisting of nine nations and led by Saudi Arabia, with logistical and intelligence support provided by the United States, initiated an aerial campaign against the Houthi forces.
- These airstrikes aimed to bolster Hadi's troops, who were attempting to retake control of Sana'a from the Houthi faction. Nonetheless, at the core of this intervention was the underlying power struggle in the region, pitting Saudi Arabia against Iran.
- Both Riyadh and Western nations believed that the Houthi group received military and financial backing from the Iranian regime.
- Saudi Arabia, due to its extensive 1,300-kilometer border with Yemen, initially asserted that the conflict would conclude within a few months.
- However, progress by the coalition has been limited, resulting in a prolonged stalemate, with the Houthi faction retaining control over Sana'a and a dire humanitarian crisis unfolding in Yemen.
- Since 2015, the nature of the conflict has constantly evolved, with various factions switching allegiances among the Saudi-supported Popular Resistance Committees, Iran-backed groups, and an array of Islamist militants, including those associated with al-Qaeda and the Islamic State."
STUBBLE BURNING
1. Context
2. What is Stubble?
Stubble refers to the leftover plant material, mainly crop residues, that remains in the field after the primary crop has been harvested. This includes the stems, leaves, and other organic material that is left behind.
Stubble burning is a common agricultural practice where farmers set fire to crop residues, such as straw and stubble, that remain in the field after the main crop (usually paddy or wheat) has been harvested. This practice is typically used as a quick and cost-effective method to clear the field for the next planting season. Stubble burning is particularly prevalent in regions with mechanized farming, where machines like combine harvesters leave behind a significant amount of crop residues.
3. Stubble burning contributes to air pollution
When stubble is burned, it releases a variety of pollutants into the air, including particulate matter, carbon monoxide, nitrogen oxides, and sulfur dioxide. These pollutants can cause several health problems, including respiratory problems, heart disease, and cancer.
Stubble burning is a major contributor to air pollution in many parts of the world. In India, for example, stubble burning is responsible for up to 30% of the air pollution in Delhi during the winter months.
- Stubble burning generates fine particulate matter (PM2.5 and PM10) that can penetrate deep into the respiratory system, leading to respiratory problems and reduced air quality.
- The combustion of stubble releases carbon monoxide, which can have adverse health effects when inhaled, particularly in enclosed spaces.
- Stubble burning produces Volatile Organic Compounds (VOCs), which can react with other pollutants in the atmosphere, contributing to the formation of ground-level ozone, a major air pollutant.
- Burning stubble emits greenhouse gases like carbon dioxide (CO2) and methane (CH4), contributing to climate change.
- The combustion of crop residues can release various hazardous chemicals and pollutants, further deteriorating air quality.
4. About the Central Scheme for the Promotion of Agricultural Mechanisation for In-Situ Management of Crop Residue
The Central Scheme on Promotion of Agricultural Mechanisation for In-Situ Management of Crop Residue (AMICMR) is a scheme launched by the Government of India to promote the use of in-situ techniques for managing crop residue. In-situ techniques are those that are used to manage crop residue on the field, rather than burning it. Examples of in-situ techniques include:
- Mulching is the practice of covering the soil with a layer of organic material, such as straw or leaves. This can help to suppress weeds, retain moisture, and improve soil health.
- Zero tillage is the practice of planting crops without tilling the soil. This can help to prevent soil erosion and retain moisture in the soil.
- Direct seeding is the practice of planting seeds directly into the soil, rather than transplanting seedlings. This can help to reduce soil disturbance and prevent the spread of weeds.
The AMICMR scheme provides financial assistance to farmers to purchase machinery that can be used for in-situ management of crop residue. The scheme also provides training and extension services to farmers on how to use these techniques.
The AMICMR scheme is a promising initiative that could help to reduce air pollution caused by stubble burning. However, the scheme needs to be scaled up and made more widely available to farmers to have a significant impact.
5. Conclusion
Stubble burning is a major contributor to air pollution in many parts of the world. However, there are several alternatives to stubble burning, such as in-situ management of crop residue. In-situ management of crop residue is a more sustainable way to manage stubble, as it does not release pollutants into the air and has several benefits for soil health and crop yields.
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For Prelims: Stubble burning, air pollution, particulate matter, carbon monoxide, nitrogen oxides, sulfur dioxide, PM2.5, PM10, Volatile Organic Compounds, ozone, carbon dioxide, methane, Climate Change, The Central Scheme on Promotion of Agricultural Mechanisation for In-Situ Management of Crop Residue,
For Mains:
1. Critically evaluate the effectiveness of the Central Scheme on Promotion of Agricultural Mechanisation for In-Situ Management of Crop Residue (AMICMR) in addressing the issue of stubble burning in India. (250 Words)
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Previous Year Questions 1. In the cities of our country, which among the following atmospheric gases are normally considered in calculating the value of Air Quality Index? ( UPSC 2016)
Select the correct answer using the code given below: (a) 1, 2 and 3 only (b) 2, 3 and 4 only (c) 1, 4 and 5 only (d) 1, 2, 3, 4 and 5 Answer: B 2. Acid rain is caused by the pollution of the environment (UPSC 2013, 2022) (a) Carbon Dioxide and Nitrogen (b) Carbon Monoxide and Carbon Dioxide (c) Ozone and Carbon Dioxide (d) Nitrous Oxide and Sulphur Dioxide Answer:D 3. Biological Oxygen Demand (BOD) is a standard criterion for (UPSC 2017) (a) Measuring oxygen level in blood (b) Computing oxygen levels in forest ecosystems (c) Pollution assay in aquatic ecosystem (d) Assessing oxygen levels in high-altitude regions Answer: C 4. Consider the following: (UPSC 2019) 1. Carbon monooxide
2. Methane
3. Ozone
4. Sulphur dioxide
Which of the above are released into atmosphere due to the burning of crop/biomass residue? A. 1 and 2 only B. 2, 3 and 4 only C. 1 and 4 only D. 1, 2, 3 and 4 Answer: D 5. What is Particulate matter? (BPSC 2016) A. Solid residue B. Air pollutant C. Water pollutant D. Soil pollutant E. None of the above/More than one of the above Answer: B 6. Carbon monoxide is a poisonous gas because it: (OPSC OAS 2021) A. Binds to digestive hormones
B. Damages lungs
C. Destroys RBCs
D. Binds to haemoglobin
Answer: D 7. Consider the following statements: (UPSC 2019) 1. Agricultural soils release nitrogen oxides into environment.
2. Cattle release ammonia into environment.
3. Poultry industry releases reactive nitrogen compounds into environment.
Which of the statements given above is/are correct? A. 1 and 3 only B. 2 and 3 only C. 2 only D. 1, 2 and 3 Answer: D 8. In the context of WHO Air Quality Guidelines, consider the following statements: (UPSC 2022) 1. The 24-hour mean of PM2.5 should not exceed 15 μg/m³ and annual mean of PM2.5 should not exceed 5 μg/m³.
2. In a year, the highest levels of ozone pollution occur during the periods of inclement weather.
3. PM10 can penetrate the lung barrier and enter the bloodstream. 4. Excessive ozone in the air can trigger asthma.
Which of the statements given above are correct? A. 1, 3 and 4 B. 1 and 4 only C. 2, 3 and 4 D.1 and 2 only Answer: B 9. Which of the following is a VOC? (MP Vyapam Sub Engineer Mechanical 2022) A. Toulene B. Water C. Carbon dioxide D. Carbon monoxide Answer: A 10. Which of the following Volatile Organic Compounds (VOCs) are emitted from anthropogenic sources only? (UGC NET 2023) A. Isoprene
B. Benzene
C. Terpene
D. Methane
E. Toluene
1. A, B and C Only 2. B and E Only 3. A and C Only 4. C, D and E Only Answer: 2 11. Which one of the following is associated with the issue of control and phasing out of the use of ozone-depleting substance? (UPSC 2015) A. Bretton Woods Conference B. Montreal Protocol C. Kyoto Porotocol D. Nagoya Protocol Answer: B 12. The increasing amount of carbon dioxide in the air is slowly raising the temperature of the atmosphere, because it absorbs (UPSC 2012) A. the water vapour of the air and retains its heat
B. the ultraviolet part of the solar radiation
C. all the solar radiations
D. the infrared part of the solar radiation
Answer: D 13. Which of the following adds/add carbon dioxide to the carbon cycle on the planet Earth? (UPSC 2014) 1. Volcanic action
2. Respiration
3. Photosynthesis
4. The decay of organic matter
Select the correct answer using the code given below A. 1 and 3 only B. 2 only C. 1, 2 and 4 only D. 1, 2, 3 and 4 Answer: C 14. Which of the following statements are correct about the deposits of 'methane hydrate'? (UPSC 2019) 1. Global warming might trigger the release of methane gas from these deposits.
2. Large deposits of 'methane hydrate' are found in Arctic Tundra and under the seafloor.
3. Methane in atmosphere oxidizes to carbon dioxide after a decade or two.
Select the correct answer using the code given below: A. 1 and 2 only B. 2 and 3 only C. 1 and 3 only D. 1, 2 and 3 Answer: D 15. With reference to two non-conventional energy sources called 'coalbed methane' and 'shale gas' consider the following statements: (UPSC 2014) 1. Coalbed methane is the pure methane gas extracted from coal seams, while shale gas is a mixture of propane and butane only that can be extracted from fine-grained sedimentary rocks. 2. In India, abundant coalbed methane sources exist, but so far no shale gas sources have been found. Which of the statements given above is/are correct? A. 1 only B. 2 only C. Both 1 and 2 D. Neither 1 nor 2 Answer: D Mains
1. Describe the key points of the revised Global Air Quality Guidelines (AQGs) recently released by the World Health Organisation (WHO). How are these different from its last update in 2005? What changes in India’s National Clean Air Programme are required to achieve revised standards? ( UPSC 2021)
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GOODS AND SERVICE TAX (GST)
- The Goods and Services Tax (GST) is a value-added tax levied on the supply of goods and services at each stage of the production and distribution chain. It is a comprehensive indirect tax that aims to replace multiple indirect taxes imposed by the central and state governments in India.
- GST is designed to simplify the tax structure, eliminate the cascading effect of taxes, and create a unified national market. Under the GST system, both goods and services are taxed at multiple rates based on the nature of the product or service. The tax is collected at each stage of the supply chain, and businesses are allowed to claim a credit for the taxes paid on their inputs.
- The GST system in India came into effect on July 1, 2017, replacing a complex tax structure that included central excise duty, service tax, and state-level taxes like VAT (Value Added Tax), among others. The GST Council, consisting of representatives from the central and state governments, is responsible for making decisions on various aspects of GST, including tax rates and rules.
- GST is intended to create a more transparent and efficient tax system, reduce tax evasion, and promote economic growth by fostering a seamless flow of goods and services across the country. It has a significant impact on businesses, as they need to comply with the new tax regulations and maintain detailed records of their transactions for GST filing
3.Goods and Services Tax (GST) and 101st Amendment Act, 2016
The Goods and Services Tax (GST) in India was introduced through the 101st Amendment Act of 2016. This constitutional amendment was a crucial step in the implementation of GST, which aimed to create a unified and comprehensive indirect tax system across the country.
Here are some key points related to the 101st Amendment Act and GST:
- The 101st Amendment Act was enacted to amend the Constitution of India to pave the way for the introduction of the Goods and Services Tax.
- It added a new article, Article 246A, which confers concurrent powers to both the central and state governments to levy and collect GST
- The amendment led to the creation of the GST Council, a constitutional body consisting of representatives from the central and state governments. The council is responsible for making recommendations on GST rates, exemptions, and other related issues
- The amendment introduced a dual GST structure, where both the central government and the state governments have the power to levy and collect GST on the supply of goods and services
- For inter-state transactions, the 101st Amendment Act provides that the central government would levy and collect the Integrated Goods and Services Tax (IGST), which would be a sum total of the central and state GST
- The amendment also included a provision for compensating states for any revenue loss they might incur due to the implementation of GST for a period of five years
In India, the Goods and Services Tax (GST) is structured into different tax rates based on the nature of the goods and services. As of my last knowledge update in January 2022, the GST rates are divided into multiple slabs. It's important to note that tax rates may be subject to changes, and new amendments could have been introduced since then. As of my last update, the GST rates are as follows:
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Nil Rate:
- Some goods and services are categorized under the nil rate, meaning they attract a 0% GST. This implies that no tax is levied on the supply of these goods or services.
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5% Rate:
- This is a lower rate, applicable to essential goods such as certain food items, medical supplies, and other basic necessities.
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12% Rate:
- Goods and services falling in this category attract a 12% GST rate. Items such as mobile phones, processed foods, and certain services fall under this slab.
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18% Rate:
- A higher rate of 18% is applicable to goods and services such as electronic items, capital goods, and various services.
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28% Rate:
- The highest GST rate of 28% is applied to luxury items, automobiles, and certain goods and services that are considered non-essential or fall into the luxury category.
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Compensation Cess:
- In addition to the above rates, some specific goods attract a compensation cess, which is levied to compensate the states for any revenue loss during the transition to GST. This is often applied to items like tobacco and luxury cars.
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Zero Rate:
- Certain categories of goods and services may be specified as "zero-rated," which means they are effectively taxed at 0%. This is different from the nil rate, as it allows businesses to claim input tax credit on inputs, capital goods, and input services.
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Exempt Supplies:
- Some goods and services may be exempt from GST altogether. This means that they are not subject to any GST, and businesses cannot claim input tax credit on related inputs
| Subject | Central GST (CGST) | State GST (SGST) | Union Territory GST (UTGST) | Integrated GST (IGST) |
|---|---|---|---|---|
| Levied by | Central Government | Respective State Governments | Union Territory Administrations | Central Government (on inter-state transactions) |
| Applicability | On intra-state supplies (within the same state) | On intra-state supplies (within the same state) | On intra-union territory supplies (within the same union territory) | On inter-state supplies (across states or union territories) |
| Rate Determination | Determined by the Central Government | Determined by the Respective State Government | Determined by the Union Territory Administration | IGST rate is a sum of CGST and SGST rates |
| Revenue Collection | Collected by the Central Government | Collected by the Respective State Government | Collected by the Union Territory Administration | Collected by the Central Government (on inter-state transactions) |
| Utilization of Revenue | Shared between Central and State Governments | Retained by the Respective State Government | Retained by the Union Territory Administration | Shared between Central and State Governments |
| Purpose | Part of the dual GST structure, meant to cover central taxes | Part of the dual GST structure, meant to cover state taxes | Applicable in union territories for intra-territory supplies | Applied to regulate and tax inter-state supplies |
| Input Tax Credit (ITC) | ITC available for CGST paid on inputs and services | ITC available for SGST paid on inputs and services | ITC available for UTGST paid on inputs and services | ITC available for both CGST and SGST paid on inputs |
| Tax Jurisdiction | Applies within a particular state | Applies within a particular state | Applies within a particular union territory | Applies to transactions across states and union territories |
| GSTN Portal for Filing Returns | Central GSTN portal | State-specific GSTN portals | UTGSTN portal | Integrated GSTN portal |
- GST replaced multiple indirect taxes levied by the central and state governments, simplifying the tax structure. This streamlined system reduces the complexity of compliance for businesses
- GST eliminates the cascading effect of taxes, where taxes are levied on top of other taxes. With a seamless credit mechanism, businesses can claim input tax credit on the taxes paid on their purchases, leading to a more transparent and efficient system
- GST has facilitated the creation of a common national market by harmonizing tax rates and regulations across states. This has reduced trade barriers and promoted the free flow of goods and services throughout the country
- The GST system has incorporated technology-driven processes, including electronic filing and real-time reporting, making it harder for businesses to evade taxes. This has contributed to increased tax compliance
- The input tax credit mechanism under GST benefits manufacturers, as they can claim credits for taxes paid on raw materials and input services. This has a positive impact on the cost of production and enhances the competitiveness of Indian goods in the international market
- GST brings transparency to the taxation system. The online filing of returns and the availability of transaction-level data make it easier for tax authorities to monitor and track transactions, reducing the scope for corruption
- GST has replaced a complex system of filing multiple tax returns with a more straightforward mechanism. Businesses now need to file fewer returns, reducing the compliance burden
- The implementation of GST has contributed to an improvement in the ease of doing business in India. The unified tax system has made it simpler for businesses to operate across states and has reduced the paperwork and bureaucratic hurdles associated with tax compliance
- GST has led to the harmonization of tax rates across states and union territories, minimizing the tax rate disparities that existed earlier. This creates a more predictable tax environment for businesses
- Despite the intention to simplify the tax structure, the multi-tiered rate system (0%, 5%, 12%, 18%, and 28%) and the inclusion of cess on certain goods have introduced complexity. The classification of goods and services under different tax slabs can be challenging, leading to disputes and confusion
- The successful implementation of GST relies heavily on technology. Issues such as technical glitches on the GSTN (Goods and Services Tax Network) portal, especially during the initial phases, have caused difficulties for businesses in filing returns and complying with regulations
- The compliance requirements for businesses under GST, including multiple returns filing, have been perceived as burdensome. Smaller businesses, in particular, may find it challenging to adapt to the new system and comply with the various provisions
- The transition from the previous tax regime to GST posed challenges, especially for businesses in terms of understanding the new tax structure, reconfiguring accounting systems, and ensuring a smooth transition of credits from the old tax system to the GST system
- The classification of certain goods and services into specific tax slabs has been a source of contention. Ambiguities in classification have led to disputes and litigations, with businesses seeking clarity on the applicable tax rates
- The implementation of GST has increased compliance costs for businesses due to the need for sophisticated IT infrastructure, the hiring of tax professionals, and efforts to ensure accurate reporting and filing
- Challenges related to availing and matching input tax credits have been reported. Timely matching of credits and resolving discrepancies can be cumbersome, leading to concerns about the seamless flow of credit across the supply chain
- The anti-profiteering provisions were introduced to ensure that businesses pass on the benefits of reduced tax rates to consumers. However, the implementation of anti-profiteering measures has been criticized for its complexity and potential for disputes
- The periodic changes in the GST return filing system have created challenges for businesses in adapting their processes. Delays and complexities in return filing can affect working capital management
The GST Council consists of the following members:
- The Union Finance Minister, who is the Chairperson of the Council.
- The Union Minister of State in charge of revenue or any other Minister of State nominated by the Union Government.
- One Minister from each state, nominated by the Governor of that state.
- The Chief Secretary of each state, ex-officio.
- If the President, on the recommendation of the Council, so directs, one representative of each Union territory which has a legislature, to be nominated by the Lieutenant Governor of that Union territory.
- Three to seven members (other than Ministers) to be nominated by the Union Government, of whom at least one member shall be from the field of economics and another from the field of chartered accountancy, legal affairs or public finance
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For Prelims: Economic and Social Development and Indian Polity and Governance
For Mains: General Studies II: Functions and responsibilities of the Union and the States, issues and challenges pertaining to the federal structure, devolution of powers and finances up to local levels and challenges therein
General Studies III: Inclusive growth and issues arising from it |
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Previous Year Questions
1.Which of the following are true of the Goods and Services Tax (GST) introduced in India in recent times? (UGC Paper II 2020)
A. It is a destination tax
B. It benefits producing states more
C. It benefits consuming states more
D. It is a progressive taxation
E. It is an umbrella tax to improve ease of doing business
Choose the most appropriate answer from the options given below:
A.B, D and E only
B.A, C and D only
C.A, D and E only
D.A, C and E only
Answer (D)
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GREEN REVOLUTION
Key features and components of the Green Revolution include:
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Introduction of High-Yielding Varieties (HYVs): One of the central elements of the Green Revolution was the development and widespread adoption of high-yielding crop varieties, particularly for wheat and rice. These new varieties produced significantly higher yields per acre compared to traditional varieties.
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Use of Modern Farming Techniques: Alongside HYVs, the Green Revolution promoted the use of modern agricultural practices, including the use of synthetic fertilizers, pesticides, and irrigation. These technologies helped boost crop yields.
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Expansion of Irrigation: Increasing access to irrigation was a critical component of the Green Revolution. Irrigation allowed for better water management and more consistent crop production.
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Access to Credit and Infrastructure: The Green Revolution often included measures to provide farmers with access to credit, improved transportation, and marketing infrastructure to support their increased agricultural production.
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Research and Education: Government and international organizations invested in agricultural research and extension services to disseminate knowledge about the new agricultural practices to farmers.
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Public and Private Sector Collaboration: Collaboration between public sector institutions, such as research institutions and agricultural extension agencies, and the private sector, including seed companies, played a crucial role in the Green Revolution's success.
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Increased Crop Production: As a result of these efforts, many countries experienced substantial increases in crop production, particularly in staple crops like rice, wheat, and maize. This helped alleviate hunger and food shortages in many regions
The Green Revolution had a number of positive impacts on India, including:
- The Green Revolution led to a significant increase in agricultural production in India. Wheat production increased by 170% between 1965 and 1980, while rice production increased by 270%. This increase in production helped to alleviate poverty and hunger in India.
- The Green Revolution helped India to become self-sufficient in food production. This meant that India was no longer dependent on imported food to feed its population.
- The Green Revolution contributed to India's economic growth. The increase in agricultural production led to an increase in incomes for farmers and rural communities. This increased spending power boosted the demand for goods and services, which helped to drive economic growth.
- The Green Revolution led to an increase in the use of fertilizers and pesticides, which can have a negative impact on the environment.
- The use of water also increased significantly during the Green Revolution, leading to water shortages in some areas
- The Green Revolution benefited large farmers more than small farmers. Large farmers were able to invest in the new technologies, such as high-yielding varieties of seeds and fertilizers, which led to significant increases in their production.
- Small farmers, on the other hand, often did not have the resources to invest in these new technologies, and their production did not increase as much
- The Green Revolution led to an increase in rural indebtedness. Many farmers borrowed money to invest in the new technologies, but they were unable to repay their loans when agricultural prices fell. This led to a debt crisis in rural India
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For Prelims: Bt Cotton, High Yielding Varieties (HYV), Green Revolution
For Mains: 1.The Green Revolution is often credited with increasing agricultural productivity in India. However, it has also faced criticism for its environmental and social repercussions. Analyze the positive and negative aspects of the Green Revolution and its long-term sustainability
2.Critically evaluate the impact of the Green Revolution on income distribution among farmers in India. Has it contributed to income inequality within the agricultural sector? Provide examples and data to support your analysis
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Previous Year Questions
1.Which one of the following most appropriately describes the nature of Green Revolution of the late sixties of 20th century? (BPSC CCE 2015)
A.Intensive cultivation of green vegetable
B.Intensive agriculture district programme
C.High-yielding varieties programme
D.Seed-Fertilizer-Water technology
E.None of the above/More than one of the above
Answer (E)
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LGBTQIA+
The LGBTQIA+ community is an umbrella term that encompasses a diverse group of individuals who identify as lesbian, gay, bisexual, transgender, queer, intersex, asexual, and other sexual orientations, gender identities, and expressions.
Here's a breakdown of each term within the acronym:
- Lesbian: A woman who is emotionally, romantically, or sexually attracted to other women.
- Gay: A term often used to describe men who are emotionally, romantically, or sexually attracted to other men. It can also be used more broadly to refer to anyone within the LGBTQIA+ community.
- Bisexual: A person who is emotionally, romantically, or sexually attracted to people of more than one gender. This includes attraction to both men and women, as well as non-binary individuals.
- Transgender: A person whose gender identity differs from the sex they were assigned at birth. This term encompasses a diverse range of gender identities, including transgender women (assigned male at birth, identify as female), transgender men (assigned female at birth, identify as male), and non-binary individuals (whose gender identity is not exclusively male or female).
- Queer: Historically used as a derogatory term, "queer" has been reclaimed by many within the LGBTQIA+ community as an umbrella term for sexual and gender minorities. It can encompass a range of identities that do not fit within traditional societal norms regarding gender and sexuality.
- Intersex: Intersex individuals are born with variations in sex characteristics that do not fit typical definitions of male or female. This can include differences in reproductive anatomy, chromosomes, or hormone levels.
- Asexual: A person who does not experience sexual attraction to others, or experiences minimal or infrequent sexual attraction. Asexual individuals may still experience romantic or emotional attraction.
- + (Plus): The "+" symbol is used to be inclusive of other identities and orientations that may not be explicitly represented by the initialism, such as pansexual, genderqueer, questioning, and more.
- Gender-affirmation surgery, also known as gender-confirming surgery or gender reassignment surgery, is a medical procedure or series of procedures that alter a person's physical characteristics to align them with their gender identity. This type of surgery is often sought by transgender individuals as part of their transition process to alleviate gender dysphoria and help them live more authentically.
- The specific procedures involved in gender-affirmation surgery vary depending on an individual's needs and desires. For transgender women (assigned male at birth but identifying as female), these procedures may include breast augmentation, facial feminization surgery, and genital reconstruction surgery (vaginoplasty). For transgender men (assigned female at birth but identifying as male), procedures may include chest masculinization surgery (top surgery), genital reconstruction surgery (phalloplasty or metoidioplasty), and facial masculinization surgery.
- It's essential to note that not all transgender individuals undergo gender-affirmation surgery, and transitioning is a deeply personal journey that may involve a variety of medical, social, and legal steps. Additionally, access to gender-affirmation surgery may vary depending on factors such as geographical location, healthcare coverage, and individual circumstances.
- The NALSA vs. Union of India case, 2014, is a landmark judgment by the Supreme Court of India that recognized the rights of transgender individuals and affirmed their legal recognition and protection.
- The case was filed by the National Legal Services Authority (NALSA) on behalf of transgender individuals, seeking legal recognition of their gender identity, protection from discrimination, and access to government welfare schemes and affirmative action programs.
- In its judgment delivered on April 15, 2014, the Supreme Court recognized transgender people as a third gender, affirming their fundamental rights guaranteed under the Indian Constitution, including the right to equality and non-discrimination. The court directed the government to take affirmative action to address the social and economic marginalization faced by transgender individuals and to ensure their access to education, healthcare, and employment opportunities.
- Additionally, the court recognized the right of transgender individuals to self-identify their gender without undergoing any medical procedures, and it ordered the creation of separate legal recognition and identity documents for transgender people.
- The NALSA judgment was a significant milestone in the recognition and protection of transgender rights in India, providing legal validation and protection for a marginalized and often discriminated-against community.
- The term "third gender" typically refers to individuals who do not identify strictly as male or female within the traditional binary understanding of gender. These individuals may identify as transgender, non-binary, genderqueer, genderfluid, or any other gender identity that falls outside the conventional categories of male and female.
- In different cultures and societies, the concept of a third gender may vary widely, and there may be specific terms or categories used to describe individuals who exist outside the male-female binary. For example, in some Indigenous cultures, there are longstanding traditions of recognizing multiple gender identities beyond male and female, such as Two-Spirit people among certain Native American tribes.
- Overall, the term "third gender" is a recognition of the diversity of gender identities and experiences that exist beyond the binary framework of male and female. It acknowledges and respects the identities of individuals who do not fit neatly into traditional gender categories.
- Horizontal reservation refers to the allocation of reserved seats or positions across different categories or groups within a particular population. Unlike vertical reservation, which allocates a certain percentage of seats or positions exclusively to a specific group, horizontal reservation ensures representation from various categories or groups within the population.
- For example, in the context of government jobs or educational institutions, horizontal reservation may involve allocating a certain percentage of seats or positions to different categories such as Scheduled Castes (SC), Scheduled Tribes (ST), Other Backward Classes (OBC), economically weaker sections (EWS), persons with disabilities (PWD), women, and other marginalized or underrepresented groups.
- Horizontal reservation aims to promote diversity, inclusion, and equitable representation by ensuring that multiple categories of individuals have access to opportunities. It recognizes that various groups within a population may face different forms of social, economic, or educational disadvantage and seeks to address these disparities through targeted reservation policies.
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For Prelims: Indian Polity and Governance
For Mains: GS-II: Governance and Polity
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