 Greetings dear aspirants. We have two important announcements. One is the Prillams Booster classes presented by the Phoenix Initiative by Shankar IA's Academy. There are four modules as a part of this. Module one, modern India art and culture, module two, polity and constitution, module three, environment and geography maps and module four, economics, international organizations, plus science and technology. And as a part of each module, free test series consisting of 18 tests in total will also be provided free of cost. Out of these 18 tests, eight are GS full mock tests and three are CSAT full tests. And two tests will be current affairs tests that covers the current affairs from June 2019 to March 2020. And the remaining five tests will be monthly current affairs tests from April 2020 till August 2020. Know that each module will cost 3600 rupees inclusive of GST. And if a student selects all four modules, then the total course fee is rupees 9999. Note that Phoenix Initiative including 18 tests is free for 2019 interview candidates. And it will also be free for Shankar IA's Academy's 2019-20 PCM batch students and also for pre storming 2020 batch students. Now, let us move on to the second announcement, which is regarding the prelims current affairs test series mock test 2020, which consists of 18 tests in total. These tests began from 22 August 2020 and the admissions will be open till 4 October 2020. You can take these tests based on your time and convenience. Know that the fee for this 2020 current affairs test series is rupees 1000. This test series consists of an exclusive five monthly current affairs tests covering the current affairs monthwise from April 2020 till August 2020. And know that under this test series, the top three merit students in each of the five monthly current affairs tests will be given 100% fee reimbursement. So, you can see that in total 15 candidates will be awarded 100% fee reimbursement. For the benefit of these students, if you subscribe for five monthly current affairs tests as a complimentary Shankar IA's Academy is providing additional 13 tests free of cost. These additional 13 tests consist of eight GS full mock tests, three CSAT full tests and two more exclusive current affairs tests covering current affairs from June 2019 till March 2020. The registration link for both these initiatives is given in the description section of the video and also in the comment section. With this, let us move on to the Hindu news analysis for the day 26th of August 2020. Displayed are the list of news articles along with the page numbers taken from five different editions. Let us now begin our analysis. This news article tells that the government of Arunachal Pradesh has decided to pursue the sixth schedule status for the state of Arunachal Pradesh. So, in this context, you need to know about this sixth schedule from Tillam's perspective. And we shall also have a brief discussion about inner line permit that is mentioned in this news article. The relevant syllabus is given here for your reference. See, in part 10 of Indian constitution, we have articles 244 and 244A. This part 10 provides a special system of administration for certain areas that are designated as scheduled areas and tribal areas. And for this purpose, we have the sixth schedule of Indian constitution that deals with the administration of tribal areas in the four not eastern states, which are Assam, Meghalaya, Tripura and Misuram. So, simply put, under the sixth schedule, a special form of administration is envisaged for the tribal areas of Assam, Meghalaya, Tripura and Misuram. See, the tribes in all these four states have not assimilated the life and ways of the people of rest of India. Their way of life is much different from the rest of the country. So, in order to protect the people and the culture, certain tribal areas in these states are recognized under the sixth schedule. So, this is the basis for having the sixth schedule in Indian constitution. So, what are the special features of administration provided under the schedule? Let us see them now. See, the tribal areas in these four states have been constituted as autonomous districts. Here, one thing which you should note is that, though they are autonomous districts, they do not fall outside the executive authority of the concerned state. Next, know that the governor of the state concerned is empowered to organize and reorganize the autonomous districts. And if at all there are different tribes in a single autonomous district, then the governor can divide that particular district into several autonomous regions. Know that each autonomous district has a district council. This district council consists of 30 members, where four are nominated by the governor and the remaining 26 members are elected on the basis of adult franchise. Now, coming to the term of office of the members, the elected members hold office for a term of five years and the nominated members hold office during the pleasure of the governor. Next, know that each autonomous region also has a separate regional council. So, the district and the regional councils administered the areas that come under their jurisdiction. They can make laws on certain specified matters like land, forests, canal water, social customs, etc. But if you see whatever laws made by these councils required the ascent of the governor. Next, if you see the district and the regional councils can also constitute village councils or courts for trial of suits and cases between the tribes. And the jurisdiction of high court over these suits and cases is specified by the governor of the state concerned. Next, if you see the district council can also establish construct or manage primary schools, dispensaries, markets, ferries, fisheries, roads and so on in the district. It can also make regulations for the control of money lending and trading by the non-tribals. And as usual, whatever regulations made by the district council required the ascent of the governor of that particular state. Next, if you see the district and the regional councils are also empowered to assess and collect land revenue and they also are empowered to impose certain specified taxes. So, these are some of the powers of the district and the regional councils. Next, know that the acts of parliament or the acts of the state legislature do not apply to the autonomous districts or autonomous regions or sometimes they are applicable with certain specified modifications and exceptions. Next, know that the governor can appoint a commission to examine and report on any matter relating to that administration of the autonomous districts or regions. And the governor may dissolve district council or a regional council based on the recommendations of the commission. So, from our discussion so far, you can tell that the tribal areas under the six schedule provide for a local self-government with more autonomy. Importantly, they enjoy legislative, executive and even certain judicial powers. Now, coming to the news article, as we saw earlier the cabinet of the state government of Arunachal Pradesh has decided to ask the central government to provide six schedule protection to Arunachal Pradesh. And as we saw earlier, there are four states that have tribal areas under the six schedule which are Assam, Meghalaya, Tripura and Visoram. So, remember this from exam perspective. Next, if you see in Indian constitution there is one more special provision for Arunachal Pradesh with respect to the law and order in the state. According to article 371 H, the governor of Arunachal Pradesh asked the special responsibility with respect to law and order in Arunachal Pradesh. He asked the executive powers to maintain law and order in Arunachal Pradesh. So, this is one more special provision that you need to know with respect to Arunachal Pradesh. And apart from this, if you see this news article also tells that the state of Arunachal Pradesh has inner line permit system. So, what is this inner line permit? Know that it is an official travel document that is required by Indians other than the natives of the states for entering the state. As of now, if you see the inner line permit is applicable in Arunachal Pradesh, Nagaland, Manipur and Visoram. And the permission is issued by the concerned state government. So, these are some of the aspects that you need to know about the state of Arunachal Pradesh from problem's perspective. We saw about the six cadute status which Arunachal Pradesh is demanding and next we saw about the inner line permit system and article 371 H that is concerned with Arunachal Pradesh. Now, have a look at this practice question. Let us move on to the next news article. This news article discusses about the comments made by the National Green Tribunal on National Clean Air Program. So, let us discuss about this National Clean Air Program from problem's perspective and during the course of discussion, we will see what this news article tells. The relevant syllabus is given here for your reference. Know that National Clean Air Program was launched in 2019 by the Ministry of Environment, Forest and Climate Change. See the main goal of this National Clean Air Program is to meet the prescribed annual average ambient air quality standards at all locations in the country in a stipulated time frame. So, what is the aim? The aim of this program is to reduce the particulate matter 2.5 and the particulate matter 10 that is PM 2.5 and PM 10 air pollution by 20 to 30 percentage and this is to be achieved by the year 2024. So, you can see that this National Clean Air Program is a mid-term five-year action plan. But if you see various international experiences and studies indicate that significant outcomes in terms of air pollution initiatives are visible only in the long-term. So, we can expect that this program might further be extended to 20 to 25 years in the long-term after a mid-term review of the outcomes. And this is what the National Clean Tribunal has also told. Why? Because it has criticized the report of the Ministry of Environment, Forest and Climate Change telling that achieving this 20 to 30 percentage pollutant reduction is unrealistic. Now, let us come back to the program. See this program has three main objectives. First one is stringent implementation of mitigation measures to prevent control and abate air pollution. The next objective is to augment and strengthen effective ambient air quality monitoring network across India and based on this network a comprehensive and reliable database on air quality will be built. And the third and the final objective is to create public awareness and to have capacity building measures. And this will include data dissemination, public outreach programs, so that the public can participate. And it will also include having trained manpower and infrastructure to reduce air pollution. So, these are the three main objectives of this National Clean Air Program. So, what are the focus areas of this program? They are called the non-attainment cities. These are those cities which has been identified by the Central Pollution Control Board where the prescribed national ambient air quality standards are violated. So, under this program, the overall plan includes 102 non-attainment cities that are from 23 states and union territories. In this list, if you see the state of Maharashtra has 17 cities. And surprisingly, if you see it does not include any cities from certain states like Kerala, Manipur, Sikkim, Arunachal Pradesh, Mizoram, Tripura, Goba and Haryana. So far, we have seen the target of this program, the tenure of this program and the objectives of this program. Now, how this program will be implemented? What is the approach? See, this program is envisaged as a multi-sectoral and a collaborative program. It means there will be many stakeholders in this program. Here, the main agency that will execute this program is the Central Pollution Control Board. It will execute this program in consonance with the Air Act of 1981. This program will be organized through intersectoral groups which includes related ministries such as Ministry of Finance, Ministry of Health and Family Welfare, Neethi IO, Central Pollution Control Board which we saw, then experts from the industry, academy and civil society. Next, if you see, we also have the Ministry of Road Transport on Highways which will act as the nodal agency for implementing various provisions to control air pollution from vehicles based on the Motor Vehicles Act of 1988 and the Central Motor Vehicle Rules of 1989. And apart from this, if you see various ministries like the Ministry of Environment, Forest and Climate Change, then the Ministry of Power, Ministry of Petroleum and Natural Gas and even Ministry of Agriculture and Farmers Welfare will incorporate pollution mitigation strategies and their sectoral policies. Here, note that the Ministry of Environment, Forest and Climate Change will play an important role by implementing the National Action Plan on Climate Change which has 8 missions and which spreads across various sectors. Some of these missions have a direct link in mitigating the air pollution like the National Mission for Green India, then the National Mission for Enhanced Energy Efficiency, then we have the National Solar Mission, then National Mission on Sustainable Habitat and even the National Mission for Sustainable Agriculture. So, all these have a direct link with mitigating the air pollution. So, these are some of the stakeholders who will implement this National Clean Air Program. So, you can see that it is a multi-sectoral and a collaborative initiative. And also, if you see the government has planned to use Smart Cities Framework to launch this program in around 43 smart cities that fall under this list of 102 non-attainment cities. So, this is in brief about this National Clean Air Program that you need to know from exam perspective. Mainly, know what is the target under this program and what is the tenure of this program if it is a medium term or a long term and then know about the objectives and finally, who implements this program. Now, have a look at this practice question. Let us move on to the next news article. This news article is about the upcoming Monson session of Parliament. It tells that the Cabinet Committee on Parliamentary Affairs has decided that the Monson session will be held from 14 September till the 1st of October. So, in this context, let us discuss some important terminologies related to the sessions of Indian Parliament from prelims exam perspective. See the sessions of Parliament, prorogation and dissolution are all discussed in article 85 of Indian Constitution. Clause one of this article tells that the President shall from time to time summon each House of Parliament that is both Lok Sabha and Raji Sabha to meet at such time and place as the President thinks fit. And it also tells that six months shall not intervene between its last sitting in one session and the date appointed for its first sitting in the next session. Then if you look at clause two, it tells that the President may from time to time prorog the Houses or either House and dissolve the House of the people that is Lok Sabha. So, what I have done is just read what is there in article 85. Now, let us understand the meaning of this article. As we saw, the President while summoning the House shall make sure that the maximum gap between two sessions of Parliament is not more than six months. In other words, it means the Parliament should meet at least twice a year. If you say usually three sessions of Parliament are held every year. One is the budget session that happens from the months of January or February till the May month. Next, we have the monsoon session which is from July till September. And finally, we have the winter session which happens between November and December. Here note that the meaning for the word session is the period spanning between the first sitting of a House and its prorogation or dissolution in case of Lok Sabha. This period between the prorogation of a House and its reassembly in a new session is called as recess. Know that sitting of Parliament can be terminated by adjournment or adjournment sign-a-die or prorogation or dissolution. So, what is adjournment? A adjournment suspends the work in a sitting for a specified time. Now, coming to adjournment sign-a-die, it means terminating a sitting of Parliament for an indefinite period. This power of adjournment and adjournment sign-a-die lies with the presiding officer of the House. Assume that the presiding officer declares the House adjourn sign-a-die. Then within few days, the President issues a notification for prorogation of the session. Also know that the President can prorog the House while in session. So, this is what we mean as prorogation. Next, we will see what is dissolution. See, only Lok Sabha is subject to dissolution and Rajya Sabha is not subject to dissolution. Why? Because Rajya Sabha is a permanent House. Hence, it is not subject to dissolution. See, when prorogation ends a session, dissolution ends the very life of the existing House. We know that the elected government's tenure is 5 years. When this 5 years tenure comes to an end, the dissolution of Lok Sabha will be automatic or it can also be when the President decides to dissolve the House under Article 85. So, this is in brief about the session of Parliament and various terminologies related to the session of Parliament that you need to know from Tillam's perspective. Now, have a look at this question. Let us move on to the next news article. This news article discusses about an industry interaction of the Union Finance Minister. The minister has said that GST rate revision proposal would be taken up by the GST Council to reduce the rates on two-wheelers. In this regard, the minister mentioned that two-wheelers are neither luxury goods nor sin goods. So, the minister said that that should be GST rate revision to reduce the tax for the same. Just have an idea that two-wheelers currently attract 28 percentage tax under GST. So, in the context of this news article, let us understand what do we mean by sin good and what do we mean by luxury good? First, let us see sin good. See, a sin good is also called as a demerit good. It means that particular good is harmful to the society. It is socially undesirable. This usually includes products like cigarettes, tobacco, alcohol, soft drinks, candies, fast food, etc. And if you see the products vary from country to country that are designated as sin goods. And whatever tax that is collected on these sin goods is termed as sin tax. If you see, sin tax is globally prevalent practice under which the sin goods attract higher rates of tax compared to the usual goods that are present in the market. Now, why additional taxes are imposed? Because the government aims at efforts to discourage people from using such products or services. Now, let us take an example of tobacco in India during the union budget speech 2020. The union finance minister proposed to increase excise duty on cigarettes by way of increasing the national calamity contingent duty on cigarettes and including other tobacco products except BDs. So, you can see that this excise duty that is the national calamity contingent duty is a type of syntax that is imposed on the tobacco product. In this case, it is the cigarette. So, what we are seeing is the common definition for what do we mean by a sin good or a demerit good and what do we mean by a sin tax or the demerit tax. It is known by different names as in the case of tobacco as we have just seen now. Now, let us see about luxury goods. First, what is luxury? We know that luxury by definition is hard to explain. This is because it is subjective in nature. Why? Because one person's luxury can be another person's necessity. For example, two wheeler may be a luxury to a particular person but the same two wheeler may be a necessity to another person. So, we can say that luxury good includes any commodity or service that is specified as providing comfort or enjoyment or pleasure to a person's life. Earlier, if you see before the introduction of GST, there was tax on luxury items which was commonly known as luxury tax. And if you see it was not directly under the central government's ambit, it differed from state to state. But with the introduction of goods and services tax, luxury items are now put under the highest tax bracket which is 28 percentage. Some of the luxury products include luxury cars, certain types of hotel services, etc. So, this is in brief that you need to know about sin tax and luxury tax. Now, have a look at this practice question. Let us move on to the next news article. This editorial article discusses about the current state of manufacturing sector in India where the author has compared India's manufacturing sector with that of China's and he tries to tell that India's industrial sector is lagging for which he has given certain suggestions to improve the same. So, let us discuss this editorial now. The relevant syllabus is given here for your reference. For freshers, try to know there are three sectors that drive India's economy. They are primary, secondary and tertiary sectors. Now, what is primary sector? Know that in primary sector, goods are produced by extraction and collection of natural resources. Activities in this sector include farming, forestry, hunting, fishing, mining, etc. Know that a majority of India's population is dependent on this sector directly or indirectly. Now, coming to the secondary sector, it is a sector in which the raw materials are transferred to valuable products. It is this sector that manufactures goods which is associated with different kinds of industries. Hence, it is also called as manufacturing sector or also industrial sector. Some examples include construction industries, manufacturing industries, processing industries, etc. Now, coming to the tertiary sector, it is also known as services sector. It includes production and exchange of services. When we tell services, it includes banking, insurance, transportation, communication, etc. So, these are the three sectors that you need to know in brief. Now, if you see sectoral-wise shares in Indian economy, services sector is the major contributor where it contributes around 55% to India's GVA and the manufacturing sector contributes roughly around 30% and the remaining by the primary sector which is nothing but agricultural, forestry and fishing. So, our focus here is about the manufacturing sector. The author discusses this editorial where he compares India's manufacturing sector with that of China's. See, there are many claims by the government that manufacturing sector in India is improving. If you see even the prime minister of India's told that the manufacturing sector of India's the potential to reach 1 trillion US dollars by 2025. In this backdrop, let us look at this editorial. First, the author of this editorial is discussing where India's position is at present and as I told earlier, he has compared India's manufacturing sector with that of China's. There are some reasons why the author is comparing. Firstly, India and China are neighbors. Secondly, both of them are aspiring to become the leaders of the world and thirdly, if you see in 1990s, both India and China had almost the same GDP per capita. But within a short span, if you see China saw a tremendous growth in manufacturing. There was a tremendous growth in China's economy which was faster than India's. The author tells that when India opened up its economy in 1990s, the target for industrial manufacturing rate was to achieve 12 percentage growth. But if you see India's manufacturing grew only by 7 percentage. At the same time, China's growth rate was somewhere around 10.7 percentage to be precise 10.68 percentage. Next, the author tells that India's share of manufacturing and GDP stood at just 15 percentage in 2018. And this value is just half of China's figure. In this regard, the author tells that China ranks first in contribution to the world manufacturing output whereas India ranks sixth. Next, the author has also brought in one more parameter. He tells that China was among the largest exporters of manufactured goods in 2018. It almost had 18 percentage of the global share. But if you see, India was not a part of even the top 10 exporters in the year 2018. So, based on all these data, the author tries to tell that India lacks far behind China in achieving excellence in the manufacturing sector. So, what are the reasons for India's lagged industrial growth? This is the second part of this editorial. According to the author, India faces many problems in promoting its manufacturing sector. It includes the infrastructure constraints, then there is a disadvantageous tax policy environment, then the author also tells that there is a non-supporting regulatory environment in India, then he tells that there is a high cost of industrial credit or the industrial loans to operate the businesses. And then the author tells that there is poor quality of the workforce, that is the skill level of the workforce is not that competitive. And he also tells that there are rigid labor laws in India. These are some of the problems which the author has told. Along with this, he has also told that there are restrictive trade policies, low investment in the research and development in the manufacturing sector, then delays and constraints in land acquisition and even the inability to attract large scale foreign direct investment into the manufacturing sector. So, these are some of the problems in promoting the manufacturing sector in India according to the author. In the final part of the editorial, the author discusses the way forward to make India a manufacturing hub. Firstly, the author is of the opinion that this COVID-19 pandemic has given India a great opportunity to boost its domestic manufacturing. This is because several manufacturing companies are planning to exit China as of now. The author tells that many American, Japanese and South Korean companies that are based in China have started discussions with the Indian government to relocate their plans to India. Some of the reasons quoted by those companies are the supply chain disruptions due to the COVID-19 pandemic and even the recent Chinese aggressions in the world's geopolitical scenario like the recent India-China conflict, then Chinese assertion in the South China Sea etc. So, these are some of the reasons why the manufacturing companies are planning to exit China and relocate their manufacturing base in India. So, the author tells that India has to make best use of this opportunity. Secondly, the author tells that the state governments should actively participate and have an effective policy coordination with the central government in order to boost the manufacturing activities in India. Currently, if you see, very few states lead in the manufacturing activities like Maharashtra, Gujarat, Tamil Nadu, Karnataka and Uttar Pradesh. According to the author, availability of land area is the prime reason why these states lead in manufacturing activities, that is the secondary sector activities. On the similar lines, the author tells that India should make use of the land areas that are available in other big states like Andhra Pradesh, Bihar, Chhattisgarh, Madhya Pradesh, Odisha, Rajasthan, Talangana, West Bengal to name a few in order to increase the manufacturing productivity in these states. Next, the author tells that there should be state-specific industrialization strategies, which should be made and implemented in a mission mode. And in addition to this, the author also tells that the policy actions of the central government and the state governments should be well coordinated. Here, the author has quoted a suggestion which was recently given by the Union Minister of Law and Justice, Mr. Ravi Shankar Prashad, where the minister suggested forming a strategy group consisting of representatives from the central and state governments along with the top industry executives in order to boost electronic manufacturing. So, the author tries to emphasize that there should be proper coordination between the policy actions of the central government and the state governments. Also, the author tells that the development of industrial corridors and the smart cities program should all be given priority. So, these are some of the suggestions given by the author to improve the industry sector or the manufacturing sector in India. This is all about the discussion of this editorial. Let us move on to the next news article. This news article mentions that the decommissioned aircraft carrier Virat is said to be scrapped at a ship-breaking yard at Alang, which is located in Gujarat. The theme for this news article discussion is about ship recycling in India. So, let us discuss two major aspects of ship recycling. One is about the location of ship recycling yards in India, and secondly, we shall see about the international conventions and Indian rules and regulations that govern ship recycling. See, ship-breaking in India began around 1910s. It began in Kolkata and Mumbai. Later, if you see, the place called Alang in Gujarat became very famous for ship recycling. At present, if you see, it is responsible for more than 95 percentage of total ships that are recycled in India. So, at present, if you see, there are four major centers where ship recycling is carried out. Alang in Gujarat, then in Mumbai at a place called Dharukana, then at Kolkata, then at Alikal in Kerala. And as per recent news sources, ship-breaking activities in Mumbai's Dharukana have almost stopped. So, at present, there are three active places where ship recycling is being carried out. And if you see, India is a major player in the global ship recycling market. As of 2018, as per the United Nations Conference on Trade and Development data, India shares 26 percentage. It is the second largest global ship recycling market. The first is Bangladesh, with a 47 percent share. And the third place is Pakistan with a 22 percentage share. So, you can see that India's share in the global market is huge. But for a long time, India did not follow the international standards for ship recycling. If you see, there is a convention called as Hong Kong International Convention for Safe and Environmentally Sound Recycling of Ships. This convention was signed in 2009. And if you see, India was not a part of this Hong Kong Convention. Finally, India acceded to this convention on 28 November 2019 and posed this India also enacted a legislation called as the Recycling of Ships Act. This Recycling of Ships Act of 2019 restricts and prohibits the use or installation of hazardous materials in ships. It is not applicable to warships or non-commercial ships that are operated by the government. So, India has taken steps to change the ship recycling industry as being environmental friendly by enacting this Recycling of Ships Act 2019. To know more about this Hong Kong Convention, we request the viewers to have a look at our Target 2020 prelim series for the month of December 29. It was the 23rd topic which we discussed this Hong Kong Convention 2009. So, these are some of the important aspects which you should know about ship recycling industry in India. Now, let us move on to the practice questions discussion session. Look at this first question. It is a two statement question. The first statement tells that the special form of administration provided under six schedule of constitution is currently applicable in Assam, Meghalaya, Mizoram and Arunachal Pradesh. And the second statement tells that the inner line permit system is applicable only in states with tribal areas of six schedule. Here both the statements are incorrect. If you see the term six schedule, remember there are only four states Assam, Meghalaya, Tripura and Mizoram. Arunachal Pradesh is not a part. And when you study inner line permit, remember four states Arunachal Pradesh, Nagaland, Manipura and Mizoram. So, both the statements are incorrect here. The correct answer is option C both 1 and 2 since this question demands you to choose those statement or statements that are incorrect. Be careful when you read the question. This question is about national cleaner program. It tells that which of the following ministries or bodies or departments are involved in the implementation of national clean air program. Central Pollution Control Board, Niti Aayog, Ministry of Road Transport and Highways, Ministry of Petroleum and Natural Gas, Ministry of Housing and Urban Affairs. Here all these five institutions are a part of implementing this national cleaner program as we saw during our discussion. So, here the correct answer is option D, 1, 2, 3, 4 and 5. This question is a two statement question about the session of parliament. The first statement tells the termination of session of the House by an order of the President under Article 85 of the Constitution is called prorogation. Yes, this statement is correct. Article 85 deals with the session of the parliament. It also speaks about the prorogation and dissolution. Now, look at the second statement. It tells that while Rajisabha is not subject to dissolution, Lok Sabha can be dissolved by its presiding officer. Read the statement again. The first half of the statement is correct. Rajisabha is not subject to dissolution since it is a permanent body. Whereas Lok Sabha is subject to dissolution. But see who can dissolve? It can be dissolved only by the President, not by the presiding officer. So, be careful when you read the statements. Here the correct answer is option B, 2 only since you need to choose those statement or statements that are incorrect. Now, look at this question about GST. It is again a two statement question and you need to choose those statement or statements that are correct. Look at the first statement. It tells that currently there are four tax labs under GST. Yes, this statement is correct. The four tax labs are 5 percentage, 12 percentage, 18 percentage and 28 percentage. And out of these four, the luxury items attract the maximum GST, which is 28 percentage. Now, look at the second statement. It tells that items taxed under the highest tax lab of GST include cigarettes, alcohol for human consumption, aerated drinks, etc. Now, if you are aware of the recent current affairs and if you keep reading newspapers daily, you can tell that alcohol is out of the GST purview. It is taxed by the state governments through excise duties and vats. So, alcohol does not come under GST purview. So, the second statement is incorrect here. Hence, the correct answer to this question is option A, 1 only since you need to choose those statement or statements that are correct. But this we come to the end of the analysis of all the news articles taken up for today's discussion and also the practice questions discussion session. 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