💥Join UPSC 2027,2028 Mentorship (July Batch) + XFactor Notes & Microthemes PDF

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  • Species in news: Hilsa Fish

    Fishermen in West Bengal are in for a pleasant surprise amid the COVID-19 gloom as they have exuded hope of a bumper yield of Hilsa, known as “maacher rani” (queen of fish).

    Try this question from CSP 2019:

    Q. Consider the following pairs:

    Wildlife Naturally found in
    1. Blue-finned Mahseer Cauvery River
    2. Irrawaddy Dolphin Chambal River
    3. Rusty-spotted Cat Eastern Ghats

    Which of the pairs given above are correctly matched?

    a) 1 and 2 only

    b) 2 and 3 only

    c) 1 and 3 only

    d) 1, 2 and 3

    Hilsa Fish

    IUCN status: Least Concerned

    • The Hilsa is a species of fish related to the herring, in the family Clupeidae.
    • It is a very popular and sought-after food fish in the Indian Subcontinent.
    • It is the national fish of Bangladesh and state symbol in the Indian states of West Bengal and Tripura.
    • The fish contributes about 12% of the total fish production and about 1.15% of GDP in Bangladesh.

    What’s so special about Hilsa?

    • Hilsa has a history of migrating to Allahabad in the Ganga river system from Bangladesh.
    • Though it’s a saltwater fish, it migrates to sweet waters of the Ganges from the Bay of Bengal.
    • It travels upstream of the river during the mating seasons and returns to its natural abode after spawning.
  • What are Biosimilars?

    Recently an Indian pharma company has been granted a USFDA approval for Insulin Glargine, a biosimilar. This article briefly introduces us to this term, complexities involved in its manufacturing and also explains why the USFDA approval create hype.

    The story of simple molecules and some difficult diseases

    • Ever since modern medicine started to emerge post the Industrial Revolution, simple molecules have been used to treat most diseases.
    • While these formulations are highly effective against some illnesses, they aren’t particularly effective against more complex diseases like cancer.
    • Our immune system has evolved over millions of years to specifically defend against outside intruders.
    • But cancer isn’t like most diseases.
    • It’s not caused by an invasion of a foreign pathogen.
    • Instead, it’s a byproduct of rogue cells that destroy our bodies from within.
    • To this end, using simple molecules to defend against a barrage of mutating versions of our own cells is an exercise in futility.

    What is biologic?

    • A biologic is manufactured in a living system such as a microorganism, or plant or animal cells. Most biologics are very large, complex molecules or mixtures of molecules. Many biologics are produced using recombinant DNA technology.
    • What we probably need is a biologic or a complex protein isolated from natural sources that can mimic our immune cells.
    • Maybe this would help us in fighting cancer.

    So, Biosimilars are..

    • A biosimilar is a biological product that is developed to be similar to an already FDA-approved biologic, known as the reference product. It can be tempting to think of a biosimilar as a “generic” version of the reference product.
    • But biosimilar is not an exact duplicate of another biologic. There is a degree of natural variability in all biological products; it is not possible to generate a precise copy of a product that comes from living cells. All biologics—including reference products—show some batch-to-batch variation.

    Utility of patents in the pharmaceutical industry

    • Success in this market is deeply intertwined with the research and development process that characterizes the pharmaceutical industry.
    • It might take 5 years for you to develop a new drug and you might still need another 10 years to clinically test the product and get the necessary approvals from the regulatory agencies.
    • This is a capital intensive process and the only way to remunerate the pharma company’s contribution is to protect their investment through patent laws.
    • This way the companies can be incentivised to invest more in research and we can ensure a steady supply of new drugs that could cure the greatest maladies of modern time.

    What happens when the patent expires?

    • Once the patent expires, other companies can market their own version of the drug (copycats) if they can figure out how to synthesize it.
    • Consider — Aspirin. It’s a simple molecule drug and it’s quite easy to replicate the manufacturing process.

    Why biologics would be difficult to replicate after the patent expires

    • Biologics are harvested from living cells and are often produced using complicated manufacturing processes.
    • Most modern biologics are assembled inside vats — or bioreactors — that house genetically engineered microbes or cell cultures and can often take a whole decade of research to perfect.
    • So replicating the process isn’t exactly a cakewalk.
    • Meaning if you want to market your own version of a “biologic” once all the patents expire, you need some expertise and India’s Biocon is at the forefront of this revolution.
    • For the past few years, they’ve been building a “biosimilar pipeline” — copycats of famous biologics and they’ve been using it to fight cancer, diabetes, and arthritis.
    • And it’s not all that easy for most pharma companies to enter this market.

    Why marketing a drug in the US gather headline?

    • Because the US provides an opportunity like no other.
    • Buying drugs here is expensive and pharmaceutical companies make a killing in the process.
    • It might not necessarily bode well for consumers.
    • But it does provide a lucrative market for potential Indian manufacturers who are looking to sell their products elsewhere.

    Consider the question “What is biosimilar technology? How is it different from generic medicine? Discuss its application.”

    Conclusion

    Growing expertise of Indian pharmaceutical companies in the complex research area bodes well for the Indian pharma sector which is known otherwise for the manufacturing of generic medicines.

     


    Reference Source: https://finshots.in/archive/biocon-and-the-world-of-biosimilars/

  • Global Partnership on Artificial Intelligence (GPAI)

    India joins Global Partnership on Artificial Intelligence (GPAI) as a founding member to support the responsible and human-centric development and use of AI.

    Practice question for mains:

    Q. Discuss India’s National Strategy for Artificial Intelligence (AI) unveiled by the NITI Aayog.

    About GPAI

    • GPAI is an international and multi-stakeholder initiative to guide the responsible development and use of AI, grounded in human rights, inclusion, diversity, innovation, and economic growth.
    • It is the league of leading economies including India, USA, UK, EU, Australia, Canada, France, Germany, Italy, Japan, Mexico, New Zealand, Republic of Korea, and Singapore.
    • GPAI will be supported by a Secretariat, to be hosted by Organization for Economic Cooperation and Development (OECD) in Paris, as well as by two Centers of Expertise- one each in Montreal and Paris.
    • This is also the first initiative of its type for evolving better understanding of the challenges and opportunities around AI using the experience and diversity of participating countries.
    • In order to achieve this goal, the initiative will look to bridge the gap between theory and practice on AI by supporting cutting-edge research and applied activities on AI-related priorities.

    Aims and Objectives

    • In collaboration with partners and international organizations, GPAI will bring together leading experts from industry, civil society, governments, and academia to collaborate to promote responsible evolution of AI.
    • It will also help evolve methodologies to show how AI can be leveraged to better respond to the present global crisis around COVID-19.

    India and AI

    • It is pertinent to note that India has recently launched the National AI Strategy and National AI Portal.
    • It has also started leveraging AI across various sectors such as education, agriculture, healthcare, e-commerce, finance, telecommunications, etc. with inclusion and empowerment of human being approach by supplementing growth and development.
    • By joining GPAI as a founding member, India will actively participate in the global development of Artificial Intelligence, leveraging upon its experience around the use of digital technologies for inclusive growth.

    Also read:

    https://www.civilsdaily.com/news/op-ed-snap-india-takes-the-first-step-to-building-an-ai-vision/

  • Indian Gas Exchange (IGX): the first nationwide online delivery-based gas trading platform

    India’s first gas exchange — the Indian Gas Exchange (IGX) — was launched by the Ministry of Petroleum. The exchange is expected to facilitate transparent price discovery in natural gas, and facilitate the growth of the share of natural gas in India’s energy basket.

    Note the following things with caution from the newscard:

    • IGX allows only imported LNG and not domestically produced natural gas.

    • India’s import of LNG

    • GAIL

    • Taxation of LNG

    What is IGX?

    • The IGX is a digital trading platform that will allow buyers and sellers of natural gas to trade both in the spot market and in the forward market for imported natural gas.
    • It will allow trading across three hubs —Dahej and Hazira in Gujarat, and Kakinada in Andhra Pradesh.
    • Imported Liquefied Natural Gas (LNG) will be regassified and sold to buyers through the exchange, removing the requirement for buyers and sellers to find each other.
    • The exchange also allows much shorter contracts – for delivery on the next day, and up to a month – while ordinarily contracts for natural gas supply are as long as six months to a year.
    • This will mean that buyers do not have to contact multiple dealers to ensure they find a fair price.

    Will domestically produced natural gas also be bought and sold on the exchange?

    • The price of domestically produced natural gas is decided by the government. It will not be sold on the gas exchange.
    • However, following appeals by domestic producers that the prices set by the government are not viable given the cost of exploration and production in India.
    • A new gas policy will include reforms in domestic gas pricing and will move towards more market-oriented pricing.

    Will this make India more import-dependent?

    • Domestic production of gas has been falling over the past two fiscals as current sources of natural gas have become less productive.
    • Domestically produced natural gas currently accounts for less than half the country’s natural gas consumption; imported LNG accounts for the other half.
    • LNG imports are set to become a larger proportion of domestic gas consumption as India moves to increase the proportion of natural gas in the energy basket from 6.2% in 2018 to 15% by 2030.

    What regulatory change is required?

    • Currently, the pipeline infrastructure necessary for the transportation of natural gas is controlled by the companies that own the network.
    • State-owned GAIL owns and operates India’s largest gas pipeline network, spanning over 12,000 km.
    • An independent system operator for natural gas pipelines would help ensure transparent allocation of pipeline usage, and build confidence in the minds of buyers and sellers about neutrality in the allocation of pipeline capacity.
    • Experts have also called for natural gas to be included in the Goods and Services Tax (GST) regime to avoid buyers having to deal with different levies such as VAT across states when purchasing natural gas from the exchange.
  • SIPRI Report on Nuclear Stockpiles

    All nations that have nuclear weapons continue to modernize their nuclear arsenals, while India and China increased their nuclear warheads in the last one year, according to a latest report by Swedish think tank Stockholm International Peace Research Institute (SIPRI).

    About SIPRI

    • Stockholm International Peace Research Institute (SIPRI) is an international institute based in Sweden, dedicated to research into conflict, armaments, arms control and disarmament.
    • Established in 1966, the Stockholm based SIPRI provides data, analysis and recommendations, based on open sources, to policymakers, researchers, media and the interested public.

    Practice question for Mains:

    Q.“Nuclear disarmament of the world seems a distant dream”. Comment.

    Nuclear arsenals are on rise in ‘thy neighbourhood’

    • China is in the middle of a significant modernization of its nuclear arsenal.
    • It is developing a so-called nuclear triad for the first time, made up of new land and sea-based missiles and nuclear-capable aircraft.
    • China’s nuclear arsenal had gone up from 290 warheads in 2019 to 320 in 2020, while India’s went up from 130-140 in 2019 to 150 in 2020.
    • Pakistan’s arsenal was estimated to be between 150-160 in 2019 and has reached 160 in 2020.
    • Both China and Pakistan continue to have larger nuclear arsenals than India.

    A general decline across the globe

    • Together with the nine nuclear-armed states — the U.S., Russia, the United Kingdom, France, China, India, Pakistan, Israel and North Korea — possessed an estimated 13,400 nuclear weapons at the start of 2020.
    • This marked a decrease from an estimated 13,865 nuclear weapons at the beginning of 2019.
    • The decrease in the overall numbers was largely due to the dismantlement of old nuclear weapons by Russia and the U.S., which together possess over 90% of the global nuclear weapons.

    Major issue in reporting: Low levels of disclosure

    • The availability of reliable information on the status of the nuclear arsenals and capabilities of the nuclear-armed states varied considerably, the report noted.
    • The U.S. had disclosed important information about its stockpile and nuclear capabilities, but in 2019, the administration ended the practice of publicly disclosing the size of its stockpile.
    • The governments of India and Pakistan make statements about some of their missile tests but provide little information about the status or size of their arsenals, the report said.

    New START seems to ‘STOP’ very soon

    • The U.S. and Russia have reduced their nuclear arsenals under the 2010 New Strategic Arms Reduction Treaty (New START) but it will lapse in February 2021 unless both parties agree to prolong it.
    • However, discussions to extend the New START or negotiate a new treaty made no progress with the U.S.’s insistence that China must join any future nuclear arms reduction talks, which China has categorically ruled out.
    • The deadlock over the New START and the collapse of the 1987 Soviet–U.S. Treaty on the Elimination of Intermediate-Range and Shorter-Range Missiles (INF Treaty) in 2019 suggest that the era of bilateral nuclear arms control agreements between Russia and the U.S. might be coming to an end.
    • Russia and the U.S. have already announced extensive plans to replace and modernize their nuclear warheads and delivery systems.
    • Both countries have also given new or expanded roles to nuclear weapons in their military plans and doctrines, which marks a significant reversal of the post-Cold War trend towards the gradual marginalisation of nuclear weapons.

    Back2Basics: INF Treaty

    • Under the INF treaty, the US and Soviet Union agreed not to develop, produce, possess or deploy any ground-based ballistic and cruise missiles that have a range between 500 and 5,500 km.
    • It exempted the air-launched and sea-based missile systems in the same range.
    • The INF treaty helped address the fears of an imminent nuclear war in Europe.
    • It also built some trust between Washington and Moscow and contributed to the end of the Cold War.

    New START Policy

    • The New Strategic Arms Reduction Treaty (New START) pact limits the number of deployed nuclear warheads, missiles and bombers and is due to expire in 2021 unless renewed.
    • The treaty limits the US and Russia to a maximum of 1,550 deployed nuclear warheads and 700 deployed missiles and bombers, well below Cold War caps.
    • It was signed in 2010 by former US President Barack Obama and then-Russian President Dmitry Medvedev.
    • It is one of the key controls on superpower deployment of nuclear weapons.
    • If it falls, it will be the second nuclear weapons treaty to collapse under the leadership of US President Donald Trump.
  • International Atomic Energy Agency (IAEA)

    The UN nuclear watchdog IAEA’s governing body began meeting as a row brews over Iran’s refusal to allow access to two sites where nuclear activity may have occurred in the past.

    Practice question for mains:

    Q. Discuss the role of International Atomic Energy Agency (IAEA) in enhancing nuclear accountability of the world.

    Concerns over Iran

    • The latest row over access comes as a landmark deal between Iran and world powers in 2015 continues to unravel.
    • If IAEA passes a resolution critical of Iran, it would be the first of its kind since 2012.
    • Even though the two sites are not thought to be key to Iran’s current activities, the agency says it needs to know if past activities going back almost two decades have been properly declared and all materials accounted for.

    About IAEA

    • The IAEA is an international organization that seeks to promote the peaceful use of nuclear energy and to inhibit its use for any military purpose, including nuclear weapons.
    • The IAEA has its headquarters in Vienna, Austria. It was established as an autonomous organisation on 29 July 1957.
    • Though established independently of the UN through its own international treaty, the IAEA reports to both the UN General Assembly and UN Security Council.

    Functions of IAEA

    • The IAEA serves as an intergovernmental forum for scientific and technical co-operation in the peaceful use of nuclear technology and nuclear power worldwide.
    • The programs of the IAEA encourage the development of the peaceful applications of nuclear energy, science and technology, provide international safeguards against misuse of nuclear technology and nuclear materials, and promote nuclear safety (including radiation protection) and nuclear security standards and their implementation.
  • What is the Bose-Einstein Condensate (BEC)?

    Scientists have observed the fifth state of matter in space for the first time, offering unprecedented insight that could help solve some of the quantum universe’s most intractable conundrums.

    Try this question from CSP 2018

    Q. Consider the following phenomena:

    1. Light is affected by gravity.
    2. The Universe is constantly expanding.
    3. Matter warps its surrounding space-time.

    Which of the above is/are the prediction/predictions of Albert Einstein’s General Theory of Relativity, often discussed in media?

    (a) 1 and 2 only

    (b) 3 only

    (c) 1 and 3 only

    (d) 1, 2 and 3

    Bose-Einstein condensates (BECs)

    • Bose-Einstein condensates (BECs) — the existence of which was predicted by Albert Einstein and Indian mathematician Satyendra Nath Bose almost a century ago — are formed when atoms of certain elements are cooled to near absolute zero (0 Kelvin, minus 273.15 Celsius).
    • At this point, the atoms become a single entity with quantum properties, wherein each particle also functions as a wave of matter.
    • BECs straddle the line between the macroscopic world governed by forces such as gravity and the microscopic plane, ruled by quantum mechanics.

    Why are BECs important?

    • Scientists believe BECs contain vital clues to mysterious phenomena such as dark energy — the unknown energy thought to be behind the Universe’s accelerating expansion.
    • But BECs are extremely fragile. The slightest interaction with the external world is enough to warm them past their condensation threshold.
    • This makes them nearly impossible for scientists to study on Earth, where gravity interferes with the magnetic fields required to hold them in place for observation.

    Studying BECs

    • NASA scientists unveiled the first results from BEC experiments aboard the International Space Station (ISS), where particles can be manipulated free from Earthly constraints.
    • The microgravity onboard the ISS allowed them to create BECs from rubidium — a soft metal similar to potassium — on a far shallower trap than on Earth.
    • Microgravity at ISS allows confining atoms with much weaker forces. Microgravity also allowed the atoms to be manipulated by weaker magnetic fields, speeding their cooling and allowing clearer imaging.
    • Creating the fifth state of matter, especially within the physical confines of a space station, is no mean feat for NASA.
  • Skill University

    This article highlights the utility of skill education in India. There are several benefits in its adoption. But it would require several regulatory changes. So, what are these changes?Read to know…

    3 issues with our university education

    •  The differential lockdown outcomes for skilled and unskilled workers highlight our university system’s pre-existing conditions. These are-
    • 1) Broken employability promises.
    • 2) Poor employer connectivity.
    • 3) Poor return on private investment that frustrate parents and students.

    4 ways in which skill university differs from traditional university

    • A skill university differs from a traditional university in four ways.
    • 1) It prays to the one god of employers; for governance, faculty, curriculum, and pedagogy.
    • 2) It has four classrooms; on-campus, on-line, on-site, and on-the-job.
    • 3) It offers modularity between four qualifications; certificates, diplomas, advanced diplomas, and degrees.
    • 4) And it has four sources of financing — employers, students, CSR, and loans though employers contribute more than 95 per cent of the costs.
    • Fro example,  in the case of Gujrat government’s skill university, 97 per cent of the university’s budget comes from employers.

    5 ways in which the universities are broken globally

    • First is broken promises.
    • The world produced more graduates in the last 35 years than 700 years before.
    • Second is broken financing.
    • More than 50 per cent of $1.5 trillion in student debt was expected to default even before the COVID pandemic.
    • Indian bank education loans have high NPAs.
    • The third is broken inclusiveness.
    • The system works for privileged urban males studying full-time, but today’s students are likely to be female, poor, older, rural, or studying part-time.
    • Fourth is broken flexibility.
    • Employed learners will cross traditional learners in three years, but they need on-demand, on-the-go, always-on, rolling admissions, continuous assessment, and qualification modularity.
    • And finally is broken openness. 
    • Google knowing everything makes learning how to learn a key 21st-century skill.
    • Yet too many universities are stuck in knowing.

    Let’s look into the regulatory changes needed for the Skill University

    • Skill universities are a scalable, sustainable, and affordable vehicle to massify higher education by innovations in finance.
    • But they need regulatory change.

    Following are the 3 types of regulatory changes needed

    1. Changes needed in the  UGC Act of 1956

    •  Clause 8.2.6 needs to be rewritten to equalise four classrooms -online, on-site, on-campus, and on-job-and section 22 (3) to recognise apprenticeship linked degree programmes.
    • The UGC Teacher Regulations of 2018 need rewriting: Clause 3.3.(I),(II) to redefine the qualifications, roles and numbers of teachers required, and clause 4 to recognise industry experience as a teaching qualification.
    • The UGC Online Regulations 2018 need to be rewritten: Clause 4(2) and 7(2)(3) to allow innovation, flexibility, credit frameworks, and relevance in online curriculums.
    • Clause 7(2)(2) to allow universities to work with any technology platforms.

    2. Changes needed in NAAC IQAC regulations

    • Criteria 1 and 1.2.2 to include work-based learning and work integrated learning.
    • Criteria 1.1.3 to include life skills and proctored/evaluated internships.
    • Criteria 2 and 2.3.1 to integrate online learning with university programmes.
    • Criteria 2 and 2.4.1, 3 and 6 need to be modified to recognise teachers with industry experience, and include industry-based research.
    • Criteria 4 and 4.1.2 to include industry workplaces and online classrooms as campus extensions.
    • Criteria 5 and 5.2.1 needs to be rewritten to incorporate apprenticeships.

    3. Changes needed in Apprenticeship Act of 1961

    • Clause 2, 8, 9, 21 and 23 of The Apprenticeship Act of 1961 also needs to be modified to allow and lift the licence raj for degree-linked apprentices and recognise skills universities.

    Consider the question “Skill universities, which would go a long way in increasing the employability in India are need of the hour. In light of this, examine the issues that the skill education faces and suggest the changes our education system needs to impart the proper skill education.”

    Conclusion

    Covid crisis has amplified the problems with our education system. So, the adoption of skill universities will help us improve the skill of our youth and achieve more inclusive employment, employability and education.

  • Indian Ocean Commission (IOC)

    India is looking to post Navy Liaison Officers at the Regional Maritime Information Fusion Centre (RMIFC) of IOC in Madagascar and also at the European maritime surveillance initiative in the Strait of Hormuz.

    Note the members of the IOC form map. One may get confused considering India as a permanent member.

    About Indian Ocean Commission (IOC)

    • The IOC is an intergovernmental organization that was created in 1982 at Port Louis, Mauritius and institutionalized in 1984 by the Victoria Agreement in Seychelles.
    • The IOC is composed of five African Indian Ocean nations: Comoros, Madagascar, Mauritius, Réunion (an overseas region of France), and Seychelles.
    • These five islands share geographic proximity, historical and demographic relationships, natural resources and common development issues.

    Aims and Objectives of IOC

    • IOC’s principal mission is to strengthen the ties of friendship between the countries and to be a platform of solidarity for the entire population of the African Indian Ocean region.
    • IOC’s mission also includes development, through projects related to sustainability for the region, aimed at protecting the region, improving the living conditions of the populations and preserving the various natural resources that the countries depend on.
    • Being an organisation regrouping only island states, the IOC has usually championed the cause of small island states in regional and international fora.

    India and IOC

    • India was accepted as an observer getting a seat at the table of the organization that handles maritime governance in the western Indian Ocean.
    • India’s entry is a consequence of its deepening strategic partnership with France as well as its expanding ties with the Vanilla Islands.
    • The IOC has four observers — China, EU, Malta and International Organisation of La Francophonie (OIF).

    Significance of IOC

    • For India, the importance of joining this organization lies in several things.
    • First, India will get an official foothold in a premier regional institution in the western Indian Ocean, boosting engagement with islands in this part of the Indian Ocean.
    • These island nations are increasingly important for India’s strategic outreach as part of its Indo-Pacific policy.
    • This move would enhance ties with France which is the strong global power in the western Indian Ocean.
    • It lends depth to India’s SAGAR (security and growth for all in the region) policy unveiled by PM Modi in 2015.
    • The move, India hopes, would lead to greater security cooperation with countries in East Africa.
  • GST on processed food items

    A recent GST ruling sparked off the debate with the Authority for Advance Rulings (AAR, Karnataka Bench) suggesting parottas would be subject to a higher GST rate of 18 per cent as compared to roti.

    Try this question from CSP 2018:

    Q. Consider the following items:

    1. Cereal grains hulled
    2. Chicken eggs cooked
    3. Fish processed and canned
    4. Newspapers containing advertising material

    Which of the above items is/are exempt under GST (Goods and Services Tax)?

    (a) 1 only

    (b) 2 and 3 only

    (c) 1, 2 and 4 only

    (d) 1, 2, 3 and 4

    What is the Case?

    • Bengaluru-based food products company involved in preparation and supply of ready-to-cook items had approached the AAR regarding whether preparation of whole wheat parotta and Malabar parotta attracting 5 per cent GST.
    • The products khakhra, plain chapatti and roti are completely cooked preparations, do not require any processing for human consumption and hence are ready to eat food preparations.
    • The impugned product (whole wheat Parottas and Malabar Parottas) are not only different from the said khakhras, plain chapatti or roti but also are not like products in common parlance as well as in the respect of essential nature of the product.

    Classification of food items for GST

    • Most food items, especially those of essential and unprocessed nature, are charged nil GST.
    • But processed foods attract higher rates of 5%, 12%, or 18% depending on the food product.
    • For instance, pappad, Bread (branded or otherwise), are charged zero GST, but pizza bread is charged 5% GST.
    • Heading 1905 under the Harmonised Commodity Description and Coding System classifies pizza bread, khakhra, plain chapati or roti, rusks, toasted bread in one category, for which a 5% GST rate is levied.
    • Similarly, in the ready for consumption category, unbranded namkeens, bhujia, mixture and similar edible preparation attract 5% GST, while such branded namkeen, bhujia, mixture attract 12% GST.