Recently, the Ministry of Health and Family Welfare on Friday launched virtual systems to aid in providing quality certifications for healthcare facilities

Virtual National Quality Assurance Standards (NQAS) assessment for Ayushman Arogya Mandirs (AAM)

• Objective: It will serve as a dashboard to help national, state, and district health institutions and facilities quickly monitor compliance with Indian Public Health Standards (IPHS) and take appropriate actions. 
  • Additionally, it will include an on-the-spot food license and registration initiative for food vendors.
• Role of Health officers: Community Health Officers lead the primary healthcare teams at AAM, who are trained to provide initial care, triage, and refer patients to the appropriate facilities for further treatment.
  • This approach lessens the load on secondary and tertiary care facilities by offering primary care services nearer to the community, supported by effective referral connections.
• Benefit: Early identification and management of health issues are crucial in preventing disease progression, thereby reducing the need for advanced care.
• National Quality Assurance Standards (NQAS): It was formulated for District Hospitals, Community Health Centres, Rural and Urban Primary Healthcare Centres, and Ayushman Arogya Mandirs (Sub Centres), aiming for complete compliance by 2026.

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NQAS for Integrated Public Health Laboratories (IPHL)

• Objective: Through the establishment of Integrated Public Health Laboratories (IPHL), the Ministry of Health and Welfare, Government of India, has bolstered laboratory systems under the PM-Ayushman Bharat Health Infrastructure Mission (PM-ABHIM).
• Quality Diagnostic Services: These labs ensure accessible, efficient, and quality diagnostic services, crucial for effective healthcare delivery.
• Aim: The standards aim to enhance the quality and competence of management and testing systems in IPHLs, thereby improving the reliability of test results and fostering trust among clinicians, patients, and the public in lab outputs.

IPHS Dashboard for Real-time monitoring

• About: The IPHS Dashboard is an innovative digital platform for monitoring public health facilities in real-time. It offers a detailed overview of the assessment and compliance status of various facilities, such as District Hospitals, Sub-District Hospitals, Community Health Centers, Primary Health Centers, and Ayushman Arogya Mandirs.

Food Safety and Compliance System (FoSCoS)

• About: FoSCoS is a cutting-edge, nationwide IT platform tailored to meet all food safety regulatory requirements. This advanced system streamlines licensing and registration processes, providing an improved user experience.
• Functions: In addition to licensing and registrations, FoSCoS supports self-compliance with features like online return filings, hygiene ratings for food service establishments, and third-party audits for safety standards. 
  • Integrated with other IT platforms of the Food Safety and Standards Authority of India (FSSAI), FoSCoS offers a comprehensive solution for food business operators.
  • Select categories such as wholesalers, distributors, retailers, transporters, storage facilities without atmospheric control + cold storage, importers, food vending agencies, direct sellers, and merchant-exporters can now obtain licences instantly, without needing intervention from a licensing authority.

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Recently, Researchers at the Indian Institute of Science Education and Research (IISER), Kolkata, investigated a Receptor Tyrosine Kinases (RTK) called Vascular Endothelial Growth Factor Receptor (VEGFR).

• They found that a molecular mechanism by which a cell surface receptor which is a part of a family of enzymes that bind to growth factors helps prevent cancer. 
• This enzyme VEGFR1 plays a crucial role in regulating cell growth, differentiation, survival, metabolism, and migration.

About Vascular Endothelial Growth Factor Receptor (VEGF)\

• The VEGFR family of receptors is the key regulator of the process of generating new blood vessels. 
• This process is essential for functions like embryonic development, wound healing, tissue regeneration, and tumor formation. 
  • Various malignant and non-malignant diseases can be treated by targeting VEGFRs.

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Highlight Of The Research

• Two members of family VEGFR 1 and VEGFR 2 behaved quite differently. 

• • While VEGFR 2, the primary receptor regulating process of formation of new blood vessels, could be spontaneously activated, without its ligand, the other member of the family VEGFR 1 cannot be spontaneously activated even when overexpressed in cells. 
  • It camouflages as a dead enzyme VEGFR1 and binds with ten-fold higher affinity to its ligand VEGF-A than VEGFR2. 
    • This ligand binding induces a transient kinase (speeding up chemical reactions in the body by an enzyme) activation.

• Activation of VEGFR1: It has been found to lead to cancer-associated pain, tumor cell survival in breast cancer, and migration of human colorectal cancer cells.
• Unique ionic latch, present only in VEGFR1: It keeps kinase autoinhibited in the basal state. 
  • The ionic latch hooks the juxtamembrane segment onto the kinase domain and stabilizes the autoinhibited conformation of VEGFR1.
• Open New Avenues For Developing Therapeutic Interventions Against Pathological Conditions: The small molecules targeting the autoinhibited state will have a higher potential for treating cancers like human colorectal carcinoma and renal cancer, where VEGFR1 is overexpressed.

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The Defence Research and Development Organisation (DRDO) has taken up a preliminary study on the design and development of an indigenous conventional submarine under Project-76.

• A formal case for project sanction will be put up to the Cabinet Committee on Security (CCS) after the initial preliminary study is completed.

About Submarines

• Submarine are naval vessels or ships  that is capable of propelling itself beneath the water or underground  as well as on the water’s surface.
  • Submarines missiles or weapon systems are called a torpedo
• First used: Submarines were first employed in naval  warfare during World War I (1914–18), when Germany employed them to destroy surface merchant vessels.
• Submarines in Indian Navy: The Navy has a 30-year submarine building programme and after the P-75I, it intends to design and build conventional submarines indigenously.
  • Nuclear  ballistic missile submarines (SSBN): The Arihant class submarines comprising INS Arihant (S2) and INS Arighat (S3) are  developed under the Advanced Technology Vessel (ATV) project to design and build nuclear-powered submarines.
  • Convention Diesel Electric submarines: 
    • Kalvari Class: INS Kalvari is the first of the six Scorpene class submarines built under Project 75, commissioned on 14 December 2017.
    • Sindhughosh Class: Sindhughosh class submarines are the Kilo class diesel-electric submarines and  have a displacement of 3,000 tonnes.
    • Shishumar Class: The Shishumar class vessels (Type 1500) are diesel-electric submarines being developed by the German yard Howaldtswerke-Deutsche Werft.

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Project-76

Project-76 is a program to design & develop a new generation of indigenous conventional Air Independent Propulsion equipped diesel-electric attack submarines for the navy.

• The Project-76  will be a continuation of the Advanced Technology Vessel (ATV) project, to build a conventional submarine
  • The Arihant series of nuclear ballistic missile submarines (SSBN) are being built under the project.
• Successor to: The project will be a successor to Project-75 (France)  and Project 75I (German/ Spanish) and harness the learning and the best of their technology.
• Built by: The project will be a joint effort by DRDO and the Warship Design Bureau of Indian Navy (design of the submarine is expected to be completed by 2026) 
• Fleet Size: The Indian Navy is anticipating to build 6 submarines under Project 76 with the weight ranging from 3000-4000 tons. 
• Technology: It is expected to features some of the very advance technologies such as AIP technology, indigenous Weapon Control system, & Lithium-ion batteries,  advanced acoustic absorption techniques, low radiated noise levels, long-range guided torpedoes, tube-launched anti-ship missiles, sonars and sensor suites.
• Indigenous Content: The Project will have close to 70-80% indigenous content, including weapons, missiles, combat management system, sonars, communications, Electronic Warfare suite, mast and periscope.

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In September, astronomers predict a rare nova explosion ( explosion of T Coronae Borealis) will brighten our night sky.

T Coronae Borealis

• T Coronae Borealis is known as the “Blaze Star” or “T CrB.”
  • The T CrB nova was last observed from Earth in 1946.
• This event will occur approximately 3,000 light-years from Earth.

What is a Nova Explosion?

• A nova explosion occurs when a star explodes due to its interaction with a nearby star.
• Explosion Trigger: When the heat and pressure become excessive, a thermonuclear explosion occurs.
• Brightness Change: This explosion makes the white dwarf appear much brighter in the sky.
• Post-Explosion: After the explosion subsides, the star returns to its original brightness.
• Mechanism: It is a recurring event during the prolonged death of two neighbouring stars within the same system.
• Visibility of the Nova
  • Naked Eye Observation: The nova can be seen without a telescope for about a week.
  • Appearance: During this time, it will look like a new star has appeared in the sky.

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About Nova

• Origin of Name: The term “nova” comes from the Latin word for “new.”
•  A nova is a transient astronomical event.
  • In this event, a new bright star appears suddenly and then fades over weeks or months.
• Nova occurs with a system of two stars.
  • Red giant 
  • White dwarf
    • It revolves around each other. 
• White dwarf attracts matter from red giant’s atmosphere when they are close
  • This causes nuclear explosions and ejection of gases. 

Causes and Characteristics

• Star Involvement: All observed novae involve white dwarfs in close binary systems.
• Variations: The appearance of a nova depends on the circumstances of the two progenitor stars.
• Main Sub-Classes: Novae are categorised into classical novae, recurrent novae (RNe), and dwarf novae. All are types of cataclysmic variable stars.

About Supernova

• A supernova is the explosion of a massive star.
• Main Types of Supernovae
  Supernovae are broadly categorised into two main types based on their explosion mechanisms.
  • Type 1: Thermonuclear Runaway (Type Ia SNe)
    • Occurrence: Happens in binary star systems where at least one star is a white dwarf.
    • Mechanism: The white dwarf undergoes a thermonuclear explosion.
  • Type 2: Core-Collapse
    • Occurrence: Occurs in stars with masses greater than eight times the mass of our sun.
    • Mechanism: The star collapses in on itself and explodes.
• Subtypes of Supernovae
  • Classification by Spectra: Each main type has various subtypes, which are classified based on the elements observed in their spectra.

Causes of Supernovae 

1. Supernova from a Dying Massive Star

• One type of supernova occurs when a massive star ends its life with a huge explosion.
• Mass Requirement: This happens in stars at least five times the mass of our sun.
• Fuel Consumption: Massive stars burn a lot of nuclear fuel in their cores, producing immense energy and heat.
• Balance of Forces:
  • Gravity: Tries to compress the star into a tight ball.
  • Nuclear Pressure: The burning fuel creates outward pressure, balancing the inward pull of gravity.
• Collapse and Explosion:
  • When the star runs out of fuel, it cools, reducing pressure.
  • Gravity takes over, causing the star to collapse rapidly.
  • This rapid collapse creates shock waves, leading to an explosion of the outer part of the star.

2. Supernova from a Binary Star System

• Binary Systems: Another type of supernova can occur in systems where two stars orbit each other.
• White Dwarf: Involves at least one Earth-sized white dwarf, the remnant of a star similar to our sun after it has run out of fuel.
• Collision or Accretion:
  • If a white dwarf collides with another star or accumulates too much matter from its companion, it can explode.
  • This explosion is a powerful event, resulting in a supernova.

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Difference between Nova and Supernova

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The Korean War, which began on June 25, 1950, was a pivotal event in 20th-century history, as it shaped the geopolitical landscape of East Asia and impacted global affairs

• War has never formally ended: It is also called the “Forgotten War” sometimes. 
• It concluded with an armistice agreement on July 27, 1953, rather than a peace treaty, leaving North and South Korea technically still at war.

History Of Rulers In Korea

Several dynasties ruled Korea before that with some uniting the entire region:

• Silla dynasty in the 7th century
• Korea then came under Japanese colonial rule from 1910 to 1945 
  • It ended with Japan’s surrender in WW2. 
  • Division: However, Korea’s liberation was quickly followed by division.
    • Allied forces (comprising the US, the USSR, the UK, France, and others) agreed to a temporary division of Korea into two occupation zones: 
    • The Soviet Union-controlled one in the north 
    • The US one in the south.

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Post WW2

• In the North: Soviet Union helped establish a communist regime led by Kim Il-sung, a former guerrilla fighter and Soviet-trained leader. 
• In the South: The United States supported the creation of a capitalist state under Syngman Rhee, an anti-communist leader who had spent many years in exile in the United States.
• 38th parallel : US authorities decided the 38th parallel would be the dividing line.
• By 1948: Two separate governments were officially established: 
  • Democratic People’s Republic of Korea (North Korea) 
  • Republic of Korea (South Korea)
• Both claimed legitimacy over the entire peninsula.

CAUSES OF THE KOREAN WAR

• Division of Korea: The post-WWII division of Korea fostered regional instability, with the USSR backing the North and the US supporting the South.
• Ideological Differences: The stark contrast between North Korea’s communism and South Korea’s capitalism ignited regional tensions.
• Geopolitical Interests: The strategic significance of the Korean Peninsula in East Asia stirred a desire for regional dominance among global powers.
• Proxy War: The war acted as a stage for the larger Cold War drama, reflecting the ideological combat between the US and USSR.

EVENTS OF THE KOREAN WAR

• North Korean Invasion (1950): A Soviet-endorsed invasion by North Korea aimed at unifying the peninsula under a single communist government.
• United Nations Intervention: A multinational force, led by the US under the United Nations banner, supported South Korea.
• Chinese Intervention (1950): China’s entry escalated the conflict and resulted in a protracted stalemate.
• Armistice Agreement (1953): The war concluded with an armistice that set a demilitarized zone along the 38th parallel; however, no formal peace treaty was established.

Legacy of the Korean War

• Permanency Of The Division: : Over time, the Cold War rivalry and the influence of the occupying powers made the division permanent. 
  • Today, a buffer zone called the demilitarised zone (DMZ) runs along the 38th parallel to avoid border skirmishes. 
  • Stalemate: The war’s stalemate solidified the 38th parallel divide, sustaining a fraught status quo on the Korean Peninsula.
• Regional Security:  It has had far-reaching implications for regional security, contributing to the militarisation of the Korean Peninsula and ongoing tensions between the two Koreas and between North Korea and the West.
• Cold War Dynamics: The conflict underscored Cold War tensions, particularly between the US and China, and amplified the regional arms race.
• Solidified The Alliance Between The United States And South Korea: US established a lasting military presence in South Korea by stationing American troops and remains committed to defending it against any external aggression.
  • Economic Development:  It also provided economic support that has been a cornerstone of South Korea’s economic development.
• China’s Entry: China’s entry into the war demonstrated its commitment to supporting communist regimes and a willingness to confront US-led forces in the region. 
  • China being a key economic and diplomatic ally of North Korea. 
  • China’s support for North Korea in the UN and its role in providing economic assistance despite international sanctions highlights the enduring nature of their relationship.

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What is the role of India in the Korean War?

• Diplomacy: India was actively involved in negotiating peace in the Korean peninsula by engaging all the major stakeholders – US, USSR and China.
  • In 1952:  Indian resolution on Korea was adopted at the UN with unanimous non-Soviet support.
  • In 1953: India rightly recognized any deal without the Soviets would fail and immediately flung into action to get them on board
• India succeeded in building consensus – which precipitated the “Armistice Agreement”
• Neutral Nations Repatriation Commission(NNRC): One of the follow-up actions to the Armistice Agreement was the establishment of a Neutral Nations Repatriation Commission (NNRC).
  • NNRC was to decide on the fate of over 20,000 prisoners of war from both sides 
  • India was chosen as the Chair of the NNRC.
  • NNRC’s tenure ended in early 1954, and the Indian forces were praised internationally for executing the tough stabilizing operations successfully.
• Asylum to prisoners of war: At the end of its work, the NNRC was left with over 80 prisoners of war who didn’t want to go to either of the Koreas.
• India also sent the 60th Parachute Field Ambulance, which did outstanding work treating more than 200,000 people between 1950 and 1954.

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This year marks the 169th anniversary of the beginning of the Santhal Hul.

• The Santhal Hul/rebellion was one of the earliest peasant uprisings against British colonial oppression. 
• Every year, the state of Jharkhand celebrates June 30 as ‘Hul Diwas’, marking the beginning of the rebellion.

Santhals

• About: The Santal people, also known as Santalis, were not the original inhabitants of modern-day Santhal Pargana, which includes Dumka, Pakur, Godda, Sahibganj, Deoghar, and parts of Jamtara. 
  • They migrated from the Birbhum and Manbhum regions (present-day Bengal), starting around the late 18th century.
• Reason for Migration: The 1770 famine in Bengal prompted the Santals to begin moving and the British turned to them for help. 
• Current Status: The Santal community is the third largest tribal community in India, spread across Jharkhand-Bihar, Odisha and West Bengal.

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Background of the Genesis of the Santhal Hul Revolt

• Permanent Settlement Act of 1790: With the enactment of the Permanent Settlement Act of 1790, the East India Company aimed to bring more area under settled agriculture to increase revenue.
• Settlement in Damin-i-Koh: The British chose the heavily forested area of Damin-i-Koh to be settled by the Santals to ensure a steady stream of revenue. 
  • The Santhals who migrated due to the 1770 famine in Bengal were promised settlement and agricultural opportunities in Damin-i-Koh.
• Colonial Oppression: 
  • Once settled, the Santals faced colonial oppression.
  • They faced repressive practices such as Land-grabbing and Begari (bonded labour).
    • Bonded labour was of two types: Kamioti and Harwahi.
  • Predatory money-lenders and the police became byproducts of the system, exacerbating their plight.

Santhal Hul of 1885

• About: Santhal Hul of 1855 was a revolt against imperialism led by four brothers, Sidho, Kanho, Chand, and Bhairav Murmu, along with sisters Phulo and Jhano.
• Fought against: The Santhals also fought against the upper castes, zamindars, darogas, and moneylenders, described by the umbrella term ‘diku’.
• Reason: In an attempt to safeguard the economic, cultural, and religious aspects of their lives.
• Place of Origin of the Revolt: The rebellion took place in the lush Damin-i-Koh region – ‘Damin-i-Koh’ meaning the ‘skirts of the hills’ – and took the British by complete surprise. 
  • These areas include present-day Sahibganj, Godda, Dumka, Deoghar, Pakur, and parts of Jamtara in Jharkhand, specifically around the Rajmahal Hills of eastern Jharkhand’s Sahibganj district.
• Leadership and Divine Inspiration: The Murmu brothers, inspired by the Santhal God Thakur Bonga’s divination, led the rebellion.
  • Around 60,000 Santhals participated in the uprising against the East India Company.
• Guerrilla Warfare: The Santhals engaged in guerrilla warfare that lasted almost six months.
  • More than 15,000 Santhals were killed, and 10,000 villages were destroyed.
• Suppression of the Rebellion:  The rebellion was finally crushed on January 3, 1856. The 
  • The British hanged Sidhu on August 9, 1855, and Kanhu in February 1856.
  • Although the insurrection ended, its impact was everlasting.

Legislations to safeguard the Adivasis in Jharkhand 

As a result of the Santhal Hul, two important land tenancy Acts were enacted:

• The Santhal Pargana Tenancy Act (SPT Act): Enabled the right of the Santhals to self govern.
  • Enacted in: The SPT Act was enacted in 1876 by the british as a result of the Santhal Hul revolt, 
  • Act restricts: The Act prohibits the transfer of Adivasi lands (urban or rural land) to non-Adivasis. 
  • Act allows: The land can only be inherited as per the Act, thus retaining the rights of Santhals to self-govern their land.
• The Chotanagpur Tenancy Act, (CNT Act):
  • Enacted in: As a result of the Birsa Movement, this Act was enacted by the British in 1908.
  • Act Allows: This Act allows land transfers within the same caste and certain geographical areas with the approval of the District Collector. 
  • Act Restricts: This Act also restricts the sale of Adivasi and Dalit land, while allowing land transfers between Adivasi individuals from the same police station and Dalits in the same district.

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Recently, the Ministry of Environment, Forest and Climate Change (MoEFCC) launched a checklist of India’s fauna covering 1,04,561 species on the occasion of the 109th Foundation Day of Zoological Survey of India (ZSI).

• India has become the first country in the world to prepare a checklist of its entire fauna.

India adds 641 new animal species, 339 new plant taxa in 2023

The Union Environment Minister also released a publication of ZSI, ‘Animal Discoveries – 2023’ comprising 641 new animal species and ‘Plant Discoveries – 2023’ of Botanical Survey of India with 339 plant species.

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Crucial Insights on the Released Documents 

Following are the significant data from the recently released documents:

• Fauna of India Checklist Portal: It is the first comprehensive document on the faunal species reported from India. 
  • Comprises: 121 checklists of all known taxa covering 36 phyla. 
  • Endemic, threatened, and scheduled species have been included in the list.
    • Endemic species are found only in some particular areas, usually isolated by natural or even geographical barriers. Example: Asiatic lion
    • Threatened Species are vulnerable to endangerment shortly. Example: Bengal tigers
    • Scheduled Species are completely protected from hunting, and trade and commerce.
• Fauna Species: 641 new species added to Indian fauna in 2023, including 442 entirely new species and 199 species which have been newly recorded in the country. 
  • Example: Capra himalayensis, proves that the Himalayan Ibex, distributed in the trans-Himalayan ranges of Jammu and Kashmir, Ladakh and Himachal Pradesh, is a distinct species from the Siberian Ibex. 
    • Miniopterus srinii, a new species of bent-winged bat, was found in Karnataka.
  • Trend for Fauna Species: The vast majority of these new discoveries have been recorded in the invertebrate category and only from vertebrate species, the majority were fish species.
    • The trend of new discoveries in different groups remains the same as previous years, with Insects dominating among invertebrates, whereas Fishes dominated among vertebrates followed by Reptiles, Amphibia, Mammals and least with Aves.
• Flora Species: India also added 339 taxa to its plant database, including 326 species, and 13 infraspecific taxa. 
  • Of these, 171 taxa are new to science and 168 taxa are new distributional records from India. 
    • Taxa: It can refer to a sub-species or variety of a plant species.
  • Example: Curcuma kakchingense, a new species of turmeric found in Manipur’s Kakching, and Asystasia venui, a flowering plant discovered in the Acharya Jagdish Chandra Bose Indian Botanic Garden at Howrah in West Bengal.
  • Plant Discoveries 2023: It is an annual publication by the Botanical Survey of India, according to it, there are 106 angiosperms, 2 Pteridophytes, 16 Bryophytes, 44 lichens, 111 fungi, 50 algae and 10 microbes. 
    • The hotspot regions such as Western Ghats, and North Eastern Regions have contributed 14% of total discoveries.
• States on the Top: 
  • New Fauna: Most of the new animal discoveries were reported from southern India. Kerala topped the list, with 101 additions, followed by West Bengal with 72 new species, and Tamil Nadu with 64.
  • New Wild Plants: West Bengal recorded the highest number of new plant discoveries, with 52 new taxa, followed by Kerala and Uttarakhand. 

Significance of Fauna of India Checklist Portal

The comprehensive fauna checklist is important for several reasons: 

• Conservation and Protection: By documenting all known animal species in India, this list provides a baseline to track changes in biodiversity and identify threatened or endangered species that require targeted conservation efforts. 
• Scientific Research: The detailed inventory of India’s fauna will serve as an invaluable resource for scientists, researchers, and policymakers to better understand the country’s rich ecological diversity and make informed decisions about sustainable management of natural resources. 
• International Leadership: As India is the first country in the world to prepare such a comprehensive national-level checklist of its entire fauna, it positions India as a global leader in biodiversity documentation and conservation, setting an example for other countries to follow. 
• Informing Policy and Planning: It will help the government develop more effective policies and programs for wildlife protection, habitat preservation, and environmental management across India. 
  • It will serve as an invaluable reference for taxonomists, researchers, academicians, conservation managers, and policymakers. 

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It has been seven years since the introduction of the goods and services tax (GST) on July 1, 2017.

• GST was introduced by aiming to unify an array of traditional state and central indirect taxes under a single umbrella system.

53rd GST Council Met

• Recently, the 53rd Goods and Services Tax (GST) Council met and approved several measures to ease compliance for small businesses, railway services etc. and also agreed to reconvene in August 2024 to discuss restructuring the multiple tax rates under the seven-year GST.

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About the Goods and Services Tax (GST)

Goods and Services Tax (GST) is one of the biggest economic and taxation reforms undertaken in India. 

• Aim: To streamline the taxation structure in the country and replace a gamut of indirect taxes with a singular GST to simplify the taxation procedure. 
• Refers: GST is essentially a consumption tax and is levied at the final consumption point. The principle used in GST taxation is the Destination Principle.
  • It is levied on the value addition and provides set offs. 
  • It avoids the cascading effect or tax on tax which increases the tax burden on the end consumer. 
  • It is collected on goods and services at each point of sale in the supply line. 
• Slabs for Tax Collection: 0%, 5%, 12%, 18%, and 28%
• Background and Evolution of GST in India:
  • Proposed by: The idea of a nationwide GST in India was first proposed by the Kelkar Task Force on Indirect taxes in 2000. 
  • Introduction in the Parliament: After years of deliberation and negotiations between the Central and State Governments, the Constitution (122nd Amendment) Bill, 2014, was introduced in the Parliament to do away with multiple indirect taxes and to have a ‘One Nation One Tax’ system. 
  • Passed in the Parliament: The Constitution (122nd Amendment) Bill was passed as the Constitution (101st Amendment) Act in 2016 and the GST was introduced and enforced across the country on 1st July 2017.
  • Establishment of GST Council: The 2016 Constitutional amendment creates a GST Council consisting of the Union Finance Minister and representatives from all states to implement GST.  
    • For assisting the GST Council, the office of the GST Council Secretariat was also established.

Constitutional Framework for Goods and Services Tax (GST)

101st Constitution Amendment Act: The Goods and Services Tax bill was passed in India in 2016.

• Article 246A: Both the Parliament and the State Legislatures will have concurrent powers to make laws related to GST. 
  • However, the Parliament will retain exclusive power to legislate in the case of inter-state trade of goods and services.
    • Article 269A: In the case of inter-state trade where GST is levied and collected by the Union Government, the tax revenue proceeds to be apportioned by the Centre between the centre and states in a manner as may be provided by the Parliament by law on the recommendations of the GST Council.
    • Article 279A: It empowers the President of India to constitute the GST Council and defines its composition and functioning.

Need of Goods and Services Tax (GST) in India

The implementation of Goods and Services Tax (GST) has brought about a fundamental shift based on the principles of value-added tax and applies to the supply of goods and services across the nation. It brought uniformity in the tax structure across India, eliminating the cascading effect of taxes. 

• Input Tax Credit: This set-off system has been the fabric of GST, a far cry from the erstwhile tax regime that led to a cascade of taxes. The GST regime has all but eliminated the cascading effect of taxes by enabling taxpayers to claim input tax credit (ITC) seamlessly. 
• Robust Settlement Mechanism: A central agency is needed that can act as a clearing-house to verify the claims and inform respective governments to transfer the funds. 
• Competitive Prices: GST eliminates all other taxes of an indirect nature, and this will effectively mean that the tax amount paid by end consumers will be reduced. 
  • And lower the prices, the more will be demand for that product, which will result in more consumption and will benefit the entities.
• Increase in Revenue: GST is easy to understand, and a simple tax structure will bring more taxpayers and in return, it will increase the revenue for the Indian government.

Achievements of Goods and Services Tax (GST) in the last 7 years

Goods and Services Tax (GST) has overhauled the indirect tax landscape leading to buoyant GST collections exceeding INR 20.14 trillion in FY 2023-24. This robust performance signifies India’s economic resilience and paves the way for the next phase of GST reforms.

• High Tax Revenue: Besides standardising most tax rates across the country, GST has delivered gains in terms of higher tax revenues.
  • Monthly collections under the regime have doubled to average over Rs 1.8 lakh crore over the last three months, compared with Rs 89,884 crore in the first year of implementation.
  • GST revenue peaked at a record high of Rs 20.2 trillion in 2023-24 (FY24). Growth remains above 10%, although slower than before, according to data from the Centre for Monitoring Indian Economy.
  • In the latest FY24 figures, GST collections were equivalent to 3.25% of GDP, up from 3.08% in 2018-19.
  • GST buoyancy declined from 1.6 in FY22 to 1.3 in FY24.
  • A higher GST buoyancy indicates that GST receipts grew faster than nominal GDP.
• Rising E-way Bill Generation & High Cess Collection: 
  • Electronic way (e-way) bills were introduced on April 1, 2018. Since then, the number of e-way bills generated has considerably increased both intrastate and interstate, with a sharper rise in intrastate transactions. 
  • Cess collections have consistently exceeded Rs 1 trillion since 2021-22 (FY22) and continue to rise.
• Favourable to Consumers: A recent study suggests that most consumer items face low or no GST taxes at all. 
  • Less than 3% of consumption items attract the highest tax rate of 28%.
• Rise in Taxpayers: The number of registered taxpayers has risen to 1.46 crore from 65 lakh in 2017. 
  • Average monthly GST revenues soared from around ₹90,000 crore in 2017-18, to about ₹1.90 lakh crore in 2024-25.
• Progress in Digital Infrastructure: GST has been in consonance with the clarion call for a ‘Digital India.’ The tax system is nearly fully digital, making it ready for the future. 
  • Technology was harnessed from the get go, starting with registration to all compliances and filings being done online via the GST Network (GSTN) portal. 
  • GSTN simplified the processes of registration, tax payments, and filing returns for taxpayers.
• Enhancement in Compliance: GSTN has made compliance easier for businesses and tax authorities, equipping them with data analytics to detect and prevent tax evasion. 
  • Automation of tasks such as e-waybills, e-invoicing, and monthly returns has transformed tax compliance.
• Benefits for MSMEs: Measures like quarterly returns and relaxed GSTR-9C requirements have encouraged MSMEs to register under GST, leading to an increase in the taxpayer base.
  • GST has facilitated improved access to credit for MSMEs, which has accelerated their growth.
• Unified Market and Competitiveness: GST has introduced a unified system, established a common market, and eliminated tax cascading, and enhanced the competitiveness of Indian businesses.
  • GST has removed entry taxes and checkpoints at state borders, this has ensured smooth movement of goods, faster transit times, and reduced logistics costs for businesses.

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Concerns that Need to be Taken Care Of

It cannot be said that the GST and and associated all laws are flawless, but the volume of changes reveals an intent to improvise and improve the law so that it evolves in response to shifting circumstances. 

• Products Exempted from GST: Petroleum products have not been kept under the GST regime.
• Complexities: The GST law is still evolving, leading to various disputes on various issues due to unfamiliarity and divergent positions.
• Tax Frauds: Combating tax fraud remained a priority, with measures in place to ensure compliance and eliminate such fraudulent businesses.
• Litigation and Dispute Resolution: Seven years since the tax rollout, India still does not have an operational GST Appellate Tribunal (GSTAT). 
  • The absence of this mechanism has led to a backlog of litigation and burdened our high courts. 
• Digitalization: The digital matching of ITC was not operationalized in the initial years of GST, and so the shift from provisional availability to invoice-level reconciliation (Form GSTR-2A/2B) has been challenging and a difficult change for taxpayers. 
• • Unfortunately, this resulted in an avoidable avalanche of mismatch notices that forms the bulk of today’s GST-related litigation in India.
• Prevalence of Disparities on GST Collection: Both central GST (CGST) and state GST (SGST) continue to see year-on-year growth, albeit at slightly different rates. State collections have grown marginally slower than central collections.
  • According to an analysis, Maharashtra, Karnataka, and Uttar Pradesh report among the highest state-wise collections. However, adjusting for population, other states perform better, indicating differing consumption patterns and spending abilities. 

Way Forward

To achieve the objective of becoming a US $30-35 trillion economy by 2047, India needs to take various steps regarding Goods and Services Tax (GST).

• Establishment of a National Advance Ruling Authority: It is required as it could ensure uniform interpretation of the law across India and can reduce uncertainty and minimise disputes.
• Effective Dispute Resolution: A functional Goods and Services Tax Appellate Tribunal (GSTAT) could reduce the burden on High Courts. 
  • This can lead to faster and more efficient dispute resolution for businesses.
• Clarification on GST Complexities: Time has come to reintroduce FAQs associated with specific sectors and could provide clear guidance and reduce complexities.
  • Clarification on taxation of online gaming activities, transactions involving cryptocurrency, etc. is also required.
• Integration of Exempted Products into GST: The need of the hour is to look at the tax base to not only bring in all commodities i.e. petroleum products, electricity, land and alcohol within the realm of GST but also look at the large number of exemptions to minimise cascading.
• Centre-State Cooperation: The time has come to look at centre-state cooperation at all levels to provide ease of doing business by reducing the multiplicity of audits, scrutiny and investigations being carried out on large corporates across the country, by setting up centralised or joint or coordinated Audits. 
• Establishment of a Permanent Secretariat: To provide the much needed research and analysis on an ongoing basis to provide the structural changes and sectoral alignments on issues like inverted duties, interpretational inconsistencies, and procedural problems on a proactive basis.
• Other Actions: Some aspects of the tax credit system require a relook so as to keep a cascading effect of taxes at bay. 
  • The GST Council should revisit the blockage of ITC on construction-related expenditure, especially, given how the creation of infrastructure or any other immovable apparatus can generate taxable revenue. 
  • Actions should be taken to empower and enhance the consumption patterns and spending abilities of all states of India to achieve best of their potential.
  • Retrospective application of rates/clarifications should be strictly avoided.

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Conclusion 

GST Council’s pro-assessee approach and GSTN’s digitised platform shows India’s commitment towards ensuring ease of doing business and this needs to continue and keep GST as ‘Good and Simple Tax’. 

• It is time to develop a vision for the future of GST to provide the much-needed impetus to the business to grow to achieve the objective of becoming a US $30-35 trillion economy by 2047. 

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