 Hello viewers, greetings from Shankar A.S academy. We thank you for actively participating in current of S.T.A. Series 2020. In the test 1, Ms. Tirupavai, Ms. Satya and Ms. Sankita are the best performers. In the test 2, Mr. Rameshwar Sabanwad, Mr. Sachin and Mr. Rewaraj are the best performers. Congratulations and all the best for your film's examination. The top hours will receive a confirmation email within two working days. Do note that the registrations for current of S.T.A. Series are open till 4th October 2020. For more details and for registration, visit the link given in the description box and also in the comment section. Welcome to the Hindu news analysis by Shankar A.S academy. The list of topics chosen for today's discussion along with the page numbers is given here for your reference. Let us take up these two news articles which talk about the recently released business reform action plan for the year 2019. As you can see here, Andhra Pradesh again tops ease of doing business ranking of States and UTs. So, in this context, let us have a very brief discussion on business reform action plan and then we also talk about the ease of doing business ranking in the country. So, the relevant syllabus is given here for your reference. So, first we know that the department for promotion of industry and internal trade which functions under ministry of commerce and industry has declared the ranking of States based on implementation of this business reform action plan of 2019. So, the DPIIT is spearheading this dynamic national level exercise to rank all the States and UTs in the country on the reforms undertaken by them on designated parameters. So, this ranking is what we call as ease of doing business in the country. So, this BRAP 2019 is the 4th edition of business reform action plan ranking of States and Union Territories. So, for the first time this ranking was started in the year 2015. Till date, four such rankings have been released for the years 2015, 2016 and 2017-18 and recently yesterday for 2019. So, the aim of this ranking or exercise is to create a conducive business environment by streamlining or reducing the regulatory structures and creating an investor friendly business. Simply by reducing the red tapism, we are trying to improve the business environment in the country so that more businesses can be started and progressed. So, according to the ranking released yesterday, the top three performers are AP, UP and Telangana that is Andhra Pradesh, Uttar Pradesh and Telangana. So, what is the purpose of this ranking? This ranking will help to attract the investments, foster healthy competition and increase ease of doing business in each State. For example, even after losing Hyderabad State capital of Andhra Pradesh, the State was able to attract Kia Motors manufacturing plant in the state. So, this plant came around four to five years back and it is even functioning now. Almost all the Kia cars you see in the country are manufactured in Andhra Pradesh. So, as we just said, this ranking will bolster or improve the spirit of competing to federalism through healthy competition between States in implementing the business reform action plan. See, for example, in the last year, the Uttar Pradesh was in 12th place but now this year it improved to 2nd place. So, this provides a healthy competition between States to compete in attracting investments and streamlining the procedure for starting a business. So, what is the basis of this ranking? See, this BRAP includes 180 reform points covering 12 business regulatory areas. It means it is a comprehensive ranking procedure including access to sanitation, single window system, labor reforms, even the environment. So, whichever State implements all the reform points in BRAP, they will get a rank in the top. And not just that, this 2019 ranking gave full weightage to the feedback from over 30,000 respondents at the ground level. So, it means this ranking also includes the perception of the public about the effectiveness of reforms. And if you remember, we have heard about increasing foreign direct investment in India even during the pandemic time. And talking in this context, the finance minister said that this is because of India's serious reform measures like Atmanilbar Bharat and extraordinary actions by some States in implementing the State Business Reform Action Plan. And here is the ranking of different States and Union territories under BRAP 2019. As you can see, Andhra Pradesh is in the top place. Even in the last year ranking also, Andhra Pradesh was in the first place. And the bottom performer, Odisha Sikkiman Tripura. So, the States which are least performing can minimize the regulatory burden to improve the ranking. For example, certain measures like renewal of licenses, simplifying application forms, introduction of third party inspections, etc. So, this is all about the ease of doing rankings in the country which is given by DPIIT under Ministry of Commerce and Industry. This is very important for your prelims examination. Next, let us see in brief about the ease of doing business at international level. So, the World Bank releases the doing business report which ranks different economies across the world in ease of doing business. This doing business 2020 report was released by the World Bank in last year. And ease of doing business index is a part of this report. And coming to India's ranking, India is ranked at 63 out of 190 economies. And as you can see here, doing business covers 12 areas of business regulation. From opening a business to operating in a secure business environment. The top performing countries are New Zealand, Singapore, Hong Kong and Denmark. And talking about India, India's score is 71 and calculated on the basis of two cities, which are Mumbai and Delhi. And as you can see in this picture, India ranks 13 in protecting minority investors, 27 in dealing with construction permits, 22nd in getting electricity. But India lacks in starting a business, registering property and enforcing contracts. If India improves in in these three parameters, India's ranking will improve significantly. And know that India has improved its rank by 79 positions in the last five years. And there was a news column on 28th August, that is last month 28th, which says that World Bank is passing the publication of doing business report in this year. This is because a lot of irregularities regarding changes to data were reported. So to correct these irregularities, the World Bank is stopping the report for the year 2021. So after these irregularities in the data were corrected, maybe the World Bank can resume the doing business report. So this is all about the discussion of this news article. Let us move ahead with another news article discussion. Let us divert our attention towards this news article from page one of today's newspaper. The news article talks about how the traditional system of sharing work among the Dongriya Kanda tribal community is sustaining the community. We will see this tribal community from exam perspective. Dear viewers, the questions on tribes do frequently appear in UPSC exam. For example, last year we had a question on PVTGs. So whenever a tribe appears in a newspaper, we should know a brief background about the tribe and its PVTG status. The relevant syllabus is given here for your reference. So this Dongriya Kanda, also called Dongariya Konda or Dongariya Kond, are members of Konda tribe of Odisha. These are one of the largest tribal groups in the region and also known as Kond, Kanda, Konda, etc. Traditionally it is believed that this Konda is derived from Telugu word Konda, which means hill or a mountain. See this Dongriya Kond is a primitive subgroup of Konds. The Kondas are Konds who live in Highland and near the streams are called Dongriya Konda. A tribe is primarily seen in Niamgiri Hills of Eastern Guards, primarily in Raigad and Koraput districts of Odisha. They are one of the numerically superior tribal groups of Odisha, which means their number is significantly high. Talking about ethno-linguistics, they belong to Dravidian group. They speak a language which appears to have mainly two local variants called Kuvii and Kui. And know that these two local variations of this language are of Dravidian linguistic ancestry, which means they have derived from Dravidian group. And this tribe follows patriarchy and patrilini, which means the head of the family is a male member and the descent is followed through male line. Importantly they are talking about their PVTG status. They are categorized as particularly vulnerable tribal group in the states of Odisha, Andhra Pradesh and Telangana. This is very important, you know, exam perspective. And this Dongriya Kondas are export horticulturists, which means they generally grow fruit plants. And besides horticulture, they also earn their livelihood through shifting cultivation along hillslopes. And they also raise animal husbandry like buffalo, cow, goat, etc. Here we should know that these Kunda tribes till very recently practiced human sacrifice and now it is substituted by buffalo sacrifice. Generally the villages of this tribe are located in gentle slope at the foothills or in shelf in the steep hills. So their economies are centered around the Dongar. Dongar means the hill slopes where they follow shifting cultivation. It is even said that the word Dongriya is derived from the word Dongar, which means agriculture on hill slopes. And also know that these are their traditional skill art and craft like embroidery of shawl, wood carving, wall painting, etc. And these Dongriya men and women are fashionable and fond of beautifying themselves with variety of traditional ornaments. So this is all about the background of this tribal community. Very importantly, you should note that they are a primitive group mainly residing in AP, Telangana and Odisha. They also belong to PVTG community and they follow shifting cultivation. And not just that, they also have a strong social network and organization, which is discussed in today's newspaper. The socio-economic bondage is very strong and role of women is very unique in the socio-economic frame. So this has resulted in traditional systems of sharing work, that is traditional labor cooperatives. See in this century, in this decade, we are talking about the cooperatives in village communities. But these tribal groups are following this cooperative system for a very long time. This is mainly because the farming on steep hill slopes is labor intensive, which a single family cannot provide. So therefore they have evolved an indigenous system to engage the labor available in the community to accomplish the farming tasks of all the families of the village. So it means each member of the community helps other member in the farming needs. So they prefer to work for the members of their own community either on nominal payment or a labor exchange basis. Among them, there is no employer-employee feeling and no demand for payment of wages. They treat each other as equals. So the community members come together to reduce the costs and ensuring dignity to all members. So through the formation of cooperatives, adolescent boys, girls, men, women, and even elder members contribute equally in terms of labor. And today's news article talk about one such cooperative practice which is called Sahabati. And this concept of labor cooperatives is still popular among the tribal community. And according to the news article, the Dungriakan practices at least 10 types of cooperative labor sharing within the community. Let us see a few of them. First one, Sahabati system wherein all the Dungriakan households of the village work in turns for a day on the land of one villager. So all the community come and work for one day on others land so that their work will be completed. Next is Pundabati system. Here 10 to 15 members of the community are called for work when fewer workers are required in the fields. And then there is Dasibati system. It is very interesting. It is a cooperative of younger unmarried girls from the village. So they are called to do less tree-ness but tedious works like weeding, fencing of fields, cleaning or harvesting of crops. And there is Dungabati system wherein young bachelors are required to do work such as filling of trees, carrying logs and digging pits. And there is also the Elders Cooperative which is called Dattarubati which means the older people help each other for a share of liquor. So this kind of helping each other or cooperatives are very much popular in tribal communities. So this is all about the discussion of this news article wherein we have talked about the traditional cooperatives among the Dungriya Kondas tribal community. Maybe we should learn from these labour cooperative practices and implement in other parts to mitigate the existing labour crisis in the country. Let us move on to next news article discussion. Let us take up this news article which tries to explain the frequently asked questions that is GST compensation. See we already know that the COVID-19 has caused great destruction to our economy. So without any doubt it affected the revenues of both centre and states significantly. So as a result the tax collection has declined very much during the last six months period. So we take this news article for discussion mainly because the states have rejected the options given by the centre to meet the shortfall in GST collections. So in this context let us have a brief background on GST and today's topic that is GST compensation as it is very important for both your problems and means examination the relevant syllabus is given here for your reference. See taxation is a very important source of revenue for any country and it is done in the form of direct access and indirect access. For example income tax is a direct tax and before implementation of goods and services tax that is GST India had many indirect taxes like excise duty, value added tax, services tax etc. So the implementation of GST in India was made possible through the amendment of Indian constitution through 101st Constitution Amendment Act of 2016. It came into force on July 1st 2017 and most of the taxes that were levied by centre and state on supply of goods and services were subsumed into the GST. Also know that article 279 provides for setting up of a GST council which includes the members like Union Finance Minister as chairperson, Union Minister of State in charge of revenue or finance, as well as the ministers in charge of finance or taxation in each state government and among these members the vice chairperson will be chosen. So this council is tasked with duties to make important decisions and changes in the GST. For example it includes that determining the tax rate under GST, tax exemption, due date for submitting GST forms and even special exemptions are like putting up a new says for example Kerala was given permission to implement new says to cover the natural disasters and also the article 246 says that parliament and state legislatures have powers to make laws with respect to GST imposed by union or by such state and according to the same article parliament has exclusive power to make laws with respect to GST where supply of goods and services takes place in course of interstate. So in the recent days we are hearing about the GST compensation. So what is GST compensation? So let us have a brief background why GST compensation has to be implemented. See GST is a destination based tax, it means where goods are sold to final buyer the tax is paid in that state. So before implementation of GST most of the taxes are source based tax. For example we have few producer states like Tamil Nadu, Maharashtra, Gujarat where much of the goods are manufactured and will be sent to other states. So because of implementation of GST these producing states are manufacturing states or at a loss because the new tax is destination based tax. So if goods are manufactured in Tamil Nadu and sold in Andhra Pradesh the tax will be paid in Andhra Pradesh and not in Tamil Nadu. So to ensure that these producer states accept the implementation of GST the central government has come up with GST compensations. So the states which are losing their revenue because of implementation of GST will be given a compensation for 5 years that is from 2017 to 2022. And for these 5 years nominal growth rate of tax is set up at 14%. So for example if tax collection of Tamil Nadu is rupees 100 for this year it will be set up at 114 for next year. So if Tamil Nadu collects only 105 rupees next year the remaining 9 rupees will be paid to Tamil Nadu by the central government as compensation and this amount will be paid from a corpus created for that purpose by levying compensation system. For this purpose the government also came up with GST compensation to states act of 2017. And according to this act as you can see here the compensation shall be payable to any state during the transition period that is for 5 years from 2017 to 2022. And mechanism to compensate the states is also given in the act which is nothing but levying a compensation system. So this compensation to states as already said before is a main part and of the grand bargain between center and states which led to introduction of GST. So this is what is meant by GST compensation. Now let us come to current scenario. So there was around 3 lakh crore revenue shortfall in the current financial year and ministry of finance stated that only 65,000 crore could be made through compensation says collection. Out of remaining 2.35 lakh crores only around 97,000 crores can be attributed to implementation of GST. So the remaining 1.38 lakh crores shortfall is due to COVID-19 an act of God. So the center is now taking the responsibility of only the 97,000 crores shortfall which is directly attributed to implementation of GST and the central government has given 2 options for states to fill this shortfall. Option 1 is to provide a special window to states in consultation with RBI to provide 97,000 crores at a reasonable interest rate. And this amount can be repaid after 5 years through collection of SES. And option 2 is the entire gap of 2.35 lakh crores can be met by borrowing by the states in consultation with RBI. See in both the cases the state governments are expected to pay the money back to RBI. So actually in a normal case the central government had to pay this money to states instead of that it is asking states to borrow the money and pay back to RBI by leaving a nuisance. But the problem here is many of the largest states have rejected these options. They are of opinion that it is the responsibility of the center and not the states to borrow from market and to compensate the states. So because of this reason there is a lot of tussle between center and few of the states which are not accepting any of the options. So this is all about the discussion of this news article. If you still have any doubts regarding this topic I request you to watch Hindu News Analysis videos of 11th August, 28th August and September 1st. If you watch these three videos you will get a very detailed understanding of GST and GST compensation. With this let us move on to next news article discussion. Let us move on to this news article titled The Transnational Arm of Law. So here we are going to discuss the International Criminal Court and compare it with International Court of Justice. Remember international bodies often seen in news are very important for Prelims examination. Last year a question was asked regarding Asian Infrastructure Investment Bank. So international bodies which frequently appear in news will also reflect in Prelims question paper. So what happened was recently the International Criminal Court has ordered for an investigation into alleged war crimes by US and CIA in Afghanistan since 2003. We all know that US is fighting Taliban in Afghanistan for many decades and now peace deal is happening. So because of this investigation the America considered this an infringement on US national sovereignty and launched a counter investigation into ICC for alleged corruption. So because ICC said we are investigating you America, America countered that we also investigate you for corruption. Apart from this the President Trump announced sanctions including asset freezes and visa bans against two ICC officials. So in this context let us compare ICC and ICC from Prelims perspective. See the ICC was established in 2002 by international community to prosecute war crimes, genocide, crimes against humanity and crimes of aggression and ICC established in June 1945 by the Charter of United Nations and this ICC was established under Rome Statute and both these bodies are headquartered in Hague of Netherlands and ICC holds the distinction of world's first permanent international criminal court. However ICC is not a criminal court. Here note that ICC comprises of 15 judges elected by UN General Assembly and Security Council and out of 15 one judges from India named Dalveer Bandari. He is a member of this court from 2012 and re-elected in 2018 and ICC is concerned with gravest crimes of concern to the international community like genocide, war crimes, crimes against humanity etc and ICC is concerned about maritime disputes, sovereignty, natural resources, trade treaty violations, treaty interpretations etc. If you remember our Kulbushan Jado case is also dealt in ICC. So there we can understand that ICC is mostly concerned with disputes between two countries while ICC can even prosecute individuals for gravest crimes. The objective of ICC is to hold those responsible for the crimes and to prevent these crimes from happening again while the objective of ICC is to settle legal disputes as we just said before which are submitted to it by states and give advisory opinions on legal questions referred to it by UN organs. Very importantly ICC is not a UN body it is established under Rome Statute while ICC is a principal judicial organ established under UN Charter and talking about India's membership India is not a party to Rome Statute so it is not a member of ICC while all the members of UN including India are parties to the statute of ICC. So this is all about the discussion of this news article wherein you have to remember the differences between ICC and ICC because it's a very potential topic for freedom examination. Let us move on to next news article discussion. Let us take up this news article which mentions that the Indian Council for Historical Research will review the freedom fighters list in the dictionary of Martyrs of India's Freedom Struggle. So in this discussion we will try to understand what is this freedom fighters dictionary as well as the Indian Council for Historical Research. See firstly know that the project of compilation of this dictionary was commissioned by Ministry of Culture to ICHR to commemorate the 150th anniversary of 1857 revolt and this dictionary was officially released in March 2019. So in this dictionary a martyr has been defined as a person who died or who was killed in action or in detention or who was awarded capital punishment while participating in the national movement for freedom or emancipation of India. So it covers a broad variety of people who died like killed in action or detention or even who were awarded capital punishment. So it also includes XINA or X military personnel who died fighting the British. So thereby you can understand that the dictionary includes martyrs of 1857 uprising, Jalyanwala Bagh massacre, NCM, CDM, tribal movements etc. So today issue is that the dictionary has included the Malabar rebellion leaders Varyam Kunath Kunhamadhazi and Ali Musliar as freedom fighters. So let us have a brief background on what happened during Malabar or Maapilla rebellion of 1921. So what happened during then was the new tenancy laws introduced by British favored the landlords of Malabar who were largely Hindu Brahmins. So it also impoverished the peasants who were largely Muslim Maapillas. So these Maapilla tenants were particularly encouraged by the demand of local congress body for a governmental isolation regulating tenant landlord relations. Soon the Maapilla or Malabar movement joined with the ongoing Kilaafat agitation. So the leaders of Kilaafat non-cooperation movement like Gandhi, Shokath Ali and Maulana Azad addressed Maapilla meetings. After the arrest of national leaders, the leadership passed into the hands of local Maapilla leaders. So later what happened was the respected priest leader Ali Musliar was arrested by the British and the Maapilla suspected that the Hindus are helping the British in arresting or crushing the Maapilla movement. So because of this, many Hindus were allegedly killed by the Maapillas. So what began as an anti-government and anti-landlord affair acquired communal overtones and now including two people of Maapilla revolt in freedom fighters dictionary has angered some Parivar organizations. So they protested and campaigned against the proposed cinema projects about Malabar rebellion and the leaders. So because of these controversies now the Indian council for historical research will review the list of martyrs. So this is all about the Malabar rebellion and the issue surrounding with the Malabar rebellion. Now let us have a brief discussion on Indian council for historical research in prelims perspective. First we know that it is not a statutory body it is an autonomous body established in 1972. It was set up under Society's Registration Act of 1860 and objectives of this body are given here for your reference for example to bring historians together and provide a forum for exchange of views between them to elicit support and recognition of historical research from all concerned and to ensure the necessity dissemination of results. So here you should remember that ICHR is not a statutory body. So this is all about the discussion of this news article wherein you have to remember that Mappala Revolt or Mappala movement occurred at the same time of Kilaafath non-cooperation movement. Let us move on to practice questions discussion session. This question is framed based on this news article which talks about the chief of defense staff. The question says the newly created department of military affairs is headed by four options are given here defense secretary, defense minister, chief of defense staff and fourth one national security advisor. The correct answer is chief of defense staff. See recently the government has created the post of chief of defense staff and department of military affairs. So this department of military affairs is headed by the chief of defense staff and India's first chief of defense staff is General Bipin Rawat. Next question, consider the following statements regarding the International Criminal Court. Statement one, ICC is the principal judicial organ of UN established in 1945 by Charter of United Nations. Statement two, India and China are the founding members of ICC. If you notice here, both the statements are incorrect. The first statement talks about International Court of Justice and not ICC and second statement is incorrect because India and China both are not parties to Rome statute which means both are not members of ICC. Therefore the correct answer is option D neither one nor two. Next question, consider the following statements regarding the business reform action plan for 2019. Statement one, it aims to create conducive business environment by streamlining regulatory structures and creating an investor friendly business climate. Yes, statement one is correct. Therefore you can eliminate option C. Statement two, the department for promotion of industry and internal trade, DP IIT is responsible for ranking states based on implementation of BRAP. Yes, this statement is also correct because DP IIT is concerned with the preparation of this ranking. Statement three, Tamil Nadu, Maharashtra and Gujarat are the top three performers under the state reform action plan 2019. No, this statement is incorrect because the top three performers are AP, UP and Telangana. Therefore the correct answer is option B one and two only. Next question, this is a previous year question appeared in 2013 prelims examination. Consider the following pairs. Here four tribes are given and states where they are present are also given here. We should identify whether they are correctly matched or not. Tribes, Limbu, state Sikkim, Karbi, Himasal Pradesh, Dungarya, Kond, Odisha, Bonda, Tamil Nadu. Here if you see pair three is correct because we have just seen that Dungarya Kond is a PVTG in Odisha, Andhra and Telangana. So you can eliminate option B and if you see the Karbi, you can relate it with Karbi, Anglung, Platu which is in northeast area. So the Karbi is an important ethnic group in hill areas of Assam and not in Himasal Pradesh. So you can eliminate option B and D. So the remaining options A and C both one and three are there. So if you check pair four, you can arrive at correct answer. The tribe Bonda is in Odisha and not in Tamil Nadu. Bonda or Bonda is a PVTG in Odisha. So the correct answer is option A one and three only. Next, consider the following statements with reference to Dungarya Kond community recently seen in news. Statement one, they live mainly in state of Odisha. This is correct. Statement two, they belong to Indo-Aryan ethno-linguistic category. This is incorrect. We have seen that they belong to Dravidian ethno-linguistic category. And if you see the tribes of Odisha are ethno-linguistically classified into three categories, Astro, Asiatic, Dravidian and Indo-Aryan. The Bonda tribes, which we have seen in the last question, belongs to Astro-Asiatic category. So statement two is incorrect. Statement three, they are listed as particularly vulnerable tribal group. Yes, statement three is correct. But be careful, we are supposed to identify incorrect statements. As one and three statements are correct, the correct answer is option C two only. See in the last prelims examination, we have one more question on tribal groups. Consider the following statements about PVTGs in India. If you see the question, it might look a difficult question. But if you carefully observe the statement three, there are 95 PVTGs officially notified in the country so far. If you know that it is not 95, it is 75, you can directly arrive at the answer. That is option C one, two and four. So this is the trick which UPSC has played in 2019 prelims examination because the PVTGs were frequently in use in that year. So if you know that there are only 75 PVTGs, you can directly arrive at the answer. And statement one, PVTGs reside in 18 states and one unit territory. Yes, the statement one is correct. Statement two, a stagnant or declining population is one of the criteria for determining PVTG status. Yes, this is also correct. The other three conditions are a pre-agricultural level of technology, extremely low literacy and subsistence level of economy. Statement four, Irolar and Kondaredi tribes are included in the list of PVTGs. Yes, this statement is also correct. Next question, consider the following statements with reference to GST council. Statement one, Union Finance Minister is the chairman of GST council. Yes, the statement one is correct. Eliminate option C. Statement two, all decisions of GST council are taken by a majority of not less than two-thirds of the weighted votes of members present and voting. This statement is incorrect because the decisions are taken by a majority of not less than three-fourths, which means 75 percent of votes who are present and voting. So, statement two is incorrect. Eliminate option B, C, D. The correct answer is option A, one only. Statement three, central government and state governments have equal weightage of votes. No, this is incorrect. Central government have one-third of total votes, while state governments have two-thirds of total votes. As we just said, every decision should be supported by not less than 75 percent of members. Even if all state governments come together, they cannot take a decision without the support of central government. But central government with the support of few states can take decisions. So, this one you have to remember with respect to GST council. Also know that the quorum of GST is one-half of total number of members of GST council. Consider the following statements with reference to GST compensation. Statement one, the GST council has the power to determine and provide compensation to the states for loss of revenue arising on account of implementation of GST. No, this statement is incorrect because it is the parliament which on the recommendation of GST council provide for compensation to the states for loss of revenue arising on account of implementation of GST. So, we already said that there is an act called GST compensation to states act 2017. So, the parliament has passed this act to compensate the states which are losing the revenue because of implementation of GST. Statement two, GST compensation fund is funded through a compensation which is usually levied on demerit goods and services. Yes, this statement is correct. So, the correct answer is option B, two only. Next question, which of the following statements regarding Indian council for historical research is or are correct? Statement one, it is a statutory autonomous organization under Ministry of Culture. This statement is incorrect because it is not a statutory body. It is a society registered under Society's Registration Act of 1860. Statement two, it is headed by Prime Minister of India. No, this statement is also incorrect. So, the correct answer is option D neither one nor two because both statements are incorrect. Now, let us see the previous year main questions. Since the last three years two questions came on GST. The recent question in 2019 means which is a very direct question enumerate the indirect taxes which have been subsumed into GST in India. So, you have to list out all the indirect taxes which were subsumed into GST. Also comment on the revenue implications of the GST introduced in India since July 2017. So, you have to talk about revenue implications whether it has been increased or decreased and whether the revenue for manufacturing states decreased or increased. You can talk about all these points. Ten marks question. So, you have to write in 150 words. Very simple question. You can easily answer this question. And one more question in 2017 explain the salient features of Constitution 101st Amendment Act of 2016 which is nothing but GST Implementation Act. Do you think it is efficacious enough to remove cascading effect of taxes and provide for common national market for goods and services? So, it was in 2016 the amendment was made. So, a question was asked in 2017. So, you have to talk about the salient features of 101st Amendment Act of Constitution. And in the second part you have to talk about how efficacious this act is in removing the cascading effect of taxes and how it helps in providing common national market for goods and services. It is a 15 marks question and word limit is 250. Dear aspirants, please write the answers and post them in the comment section. We will get back to you with appropriate feedback within short time. With this, we conclude today's news analysis. If you find this session resourceful, click on the like button, show your appreciation in the comment section and don't forget to subscribe to our YouTube channel.