[pib] Recommendations during 54th meeting of GST Council

Prelims Only | Economics | Mains Paper 3: Indian Economy

Note4Students

From UPSC perspective, the following things are important:

Prelims level: 54th meeting of GST Council

Why in the News?

The 54th GST Council meeting, chaired by Union Finance Minister was held recently.

Recommendations from the 54th GST Council Meeting:

GST Rate Changes for Goods
Namkeens and Savory Products	GST on extruded/expanded savoury products reduced from 18% to 12%; 5% GST on un-fried or uncooked snack pellets continues.
Cancer Drugs	GST on cancer drugs like Trastuzumab Deruxtecan, Osimertinib, and Durvalumab reduced from 12% to 5%.
Metal Scrap	Reverse Charge Mechanism (RCM) introduced for metal scrap supplies by unregistered persons; 2% TDS applied on B2B metal scrap supplies by registered persons.
RMPU Air Conditioning Machines	RMPU air conditioning machines for railways classified under HSN 8415, attracting a 28% GST rate.
Car and Motorcycle Seats	GST on car seats (HSN 9401) increased from 18% to 28%, aligning with the rate for motorcycle seats.
GST Rate Changes for Services
Life and Health Insurance	Group of Ministers (GoM) to be constituted to study GST issues related to life and health insurance. Report expected by October 2024.
Transport by Helicopters	GST on passenger transport by helicopters (seat share basis) set at 5%; 18% GST continues for charter helicopter services.
Flying Training Courses	DGCA-approved flying training courses conducted by Flying Training Organizations (FTOs) will be exempt from GST.
Preferential Location Charges	Preferential Location Charges (PLC) in construction services to be taxed as composite supply.
Affiliation Services	Affiliation services provided by boards like CBSE taxable; services provided to government schools by state/central boards will be exempt.
Import of Services by Branches	Import of services by foreign airlines’ branch offices from related persons will be exempt from GST if made without consideration.
Compliance Measures
B2C E-invoicing	Pilot project for B2C e-invoicing introduced to improve business efficiency and environmental sustainability.
Invoice Management System (IMS)	Invoice Management System to allow taxpayers to accept, reject, or keep invoices pending for claiming Input Tax Credit (ITC).
Waiver of Interest/Penalty	Special procedure to waive interest/penalty for tax demands from FY 2017-18, 2018-19, and 2019-20 under section 73 of CGST Act.
Clarifications via Circulars	Clarifications on place of supply for advertising services, ITC on demo vehicles, and place of supply for data hosting services to be issued.

PYQ:

[2018] 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 exempted under GST (Goods and Services Tax)?

(a) 1 only

(b) 2 and 3 only

(d) 1, 2, 3 and 4

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International Space Agencies – Missions and Discoveries

BepiColombo Mission

Prelims Only | | Mains Paper 3: Awareness in various sc and tech fields

Note4Students

From UPSC perspective, the following things are important:

Prelims level: BepiColombo Mission

BepiColombo

Why in the News?

On Thursday, the ESA-Japan spacecraft “BepiColombo” made its closest approach to Mercury, capturing detailed images of its sunrise-lit surface and revealing the planet’s south pole.

Highlights of the Latest Flyby:

- BepiColombo uses flybys of Earth, Venus, and Mercury to slow down and enter orbit around Mercury. This approach gives scientists new information about Mercury’s south pole and its unusual peak ring craters, which haven’t been studied much before.
Note: Flybys are close passes of a spacecraft near a planet or celestial body

About BepiColombo Mission:

	Details
Collaboration	European Space Agency (ESA) and Japan Aerospace Exploration Agency (JAXA)
Launch Date	October 20, 2018 Expected to enter Mercury’s orbit by late 2026.
Launch Vehicle	Ariane 5 Rocket
Objectives	Study Mercury’s magnetic field Investigate surface composition and geology Analyze Mercury’s interaction with solar wind Study exosphere and geological history
Spacecraft Components	ESA’s Mercury Planetary Orbiter (MPO): Focus on surface and interior study JAXA’s Mercury Magnetospheric Orbiter (MIO): Focus on magnetic field and surrounding space
Planned Flybys	6 (Flybys of Earth, Venus, and Mercury) Ongoing, with 4 out of 6 Mercury flybys completed
Craters Studied	Vivaldi Crater, Stoddart Crater
Significance	Second mission ever to orbit Mercury (after NASA’s Messenger, 2004)
Challenges	Mercury’s proximity to the Sun accelerates spacecraft, requiring multiple flybys to slow down Thruster issues causing mission delay

PYQ:

[2008] What is the purpose of the US Space Agency’s Themis Mission, which was recently in the news?

(a) To study the possibility of life on Mars.

(b) To study the satellites of Saturn.

(d) To build a space laboratory to study the stellar explosions.

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International Space Agencies – Missions and Discoveries

What is Helium and why is it used in Rockets?

Prelims Only | Science Tech | Mains Paper 3: Awareness in various sc and tech fields

Note4Students

From UPSC perspective, the following things are important:

Prelims level: Helium

Why in the News?

Two NASA astronauts aboard Boeing’s Starliner will remain on the International Space Station (ISS) for an extended period due to issues with a faulty propulsion system, including helium leaks.

helium

About Helium

Helium is inert, meaning it does not react or combust when exposed to other substances.
This makes it ideal for pressurization and cooling systems in rockets and spacecraft.
With an atomic number of 2, Helium is second lightest element after hydrogen, helping to keep the rocket’s weight low, which is crucial for achieving the necessary speeds and altitudes to reach orbit.
It has an extremely low boiling point (-268.9°C), allowing it to stay in a gaseous state in super-cold environments, where many rocket fuels are stored.
Though non-toxic, helium cannot be inhaled on its own as it displaces oxygen, which is vital for human respiration.

How is Helium used for space applications?

Fuel Tank Pressurization: Helium pressurizes fuel tanks, ensuring a consistent flow of fuel to the rocket’s engines, even as the fuel is burned.
Cooling Systems: It also plays a key role in cooling systems, particularly in environments where rocket fuel and oxidizer need to be stored at extremely low temperatures.
Maintaining Tank Pressure: As fuel and oxidizer are consumed, helium fills the empty space left behind, ensuring the overall pressure inside the tanks remains stable.

Is Helium prone to leaks?

Helium’s small atomic size and low molecular weight make it prone to leaking through tiny gaps or seals in storage tanks and fuel systems.
Since helium is rare in Earth’s atmosphere, even minor leaks are easily detectable, making it a valuable tool for spotting potential faults in spacecraft fuel systems.

Examples of Leaks:

- In May, hours before Boeing’s Starliner spacecraft attempted its first astronaut launch, sensors detected a small helium leak in one of its thrusters.
- After Starliner launched in June, additional leaks were found in space, prompting NASA to return the spacecraft to Earth without its crew.

Alternatives to Helium

Argon and Nitrogen: Some rocket launches have experimented with other inert gases like argon and nitrogen, which are sometimes cheaper, but helium remains the industry standard.
Ariane 6’s Novel System: Europe’s new Ariane 6 rocket abandoned helium in favor of a pressurization system that converts small amounts of its liquid oxygen and hydrogen into gas for pressurizing the fuel.
- However, during Ariane 6’s debut launch, this system failed in space, adding to the global rocket industry’s pressurization challenges.

PYQ:

[2012] A team of scientists at Brookhaven National Laboratory included those from India created the heaviest anti-matter (anti-helium nucleus). What is/are the implication/implications of the creation of anti-matter?

1. It will make mineral prospecting and oil exploration easier and cheaper.

2. It will help prove the possibility of the existence of stars and galaxies made of anti-matter.

3. It will help understand the evolution of the universe.

Select the correct answer using the codes given below:

(a) 1 only

(b) 2 and 3 only

(d) 1, 2 and 3

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International Space Agencies – Missions and Discoveries

What is the Principle of Planetary Protection?

Prelims Only | Science Tech | Mains Paper 3: Awareness in various sc and tech fields

Note4Students

From UPSC perspective, the following things are important:

Prelims level: Principle of Planetary Protection

Why in the News?

Planetary protection is a crucial principle in space missions that travel from Earth to other planetary bodies, such as the Moon or Mars.
- The goal is to preserve both Earth’s biosphere and the planetary body’s environment from contamination by alien microbial life.

About Planetary Protection:

	Details
Definition	Safeguarding Earth’s biosphere and other planetary bodies from microbial contamination during space missions.
Objective	Prevent contamination of Earth’s environment and other planets by alien microbes or Earth-origin microorganisms.
Legal Basis	Article IX of Outer Space Treaty (1967) mandates avoiding harmful contamination in space exploration.
Importance	Protects integrity of scientific research on other planets. Prevents potential biological threats to Earth.
Methods of Implementation	Spacecraft sterilization (e.g. baking in a dry room at 120°C for 3 days). Planning missions to avoid cross-contamination.
Key Applications	Missions to Mars, Moon, Europa and other celestial bodies where contamination may disrupt research or pose risks.
Challenges	Increased costs and technical demands for maintaining sterile spacecraft and environments.
Recent Example	China’s Tianwen-3 Mars sample-return mission (2028) confirmed adherence to planetary protection principles.
Global Cooperation	International space agencies follow planetary protection guidelines for sustainable and safe space exploration.

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Land Reforms

Enemy Properties in India

Prelims Only | Governance | Mains Paper 2: Government Scheme/Policies

Note4Students

From UPSC perspective, the following things are important:

Prelims level: Enemy Property Act, 1968

Why in the News?

The Union Home Affairs Ministry has notified the auction of land in Uttar Pradesh previously owned by the family of former Pakistan President Pervez Musharraf.

Enemy Properties in India

	Details
Definition	Assets (movable and immovable) and properties of individuals or entities from countries at war with India, vested with CEPI.
History	Concept initiated after India-Pakistan wars (1965 & 1971) and the 1962 Sino-Indian war.
Legislation	Enemy Property Act, 1968; Enemy Property (Amendment and Validation) Act, 2017.
Custodian	Custodian of Enemy Property for India (CEPI), under the Ministry of Home Affairs.
Total such Properties	12,611 enemy properties; 12,485 from Pakistani nationals, 126 from Chinese citizens.
States with Highest Properties	Uttar Pradesh (6,255), followed by West Bengal, Delhi, Goa, Maharashtra, and Telangana.
Movable Assets	Includes shares, gold, etc. Government has earned over ₹3,400 crore from the disposal of these assets.
Immovable Properties	No immovable enemy property has been sold so far.
Significant Court Cases
Raja of Mahmudabad Case (2005)	Supreme Court ruled in favor of the son of the Raja, allowing him to claim enemy properties. This led to multiple claims by heirs.
2010 Ordinance	In response to the 2005 judgment, the government issued an ordinance to prevent the transfer of enemy properties to legal heirs.
2016 Amendment & Ordinance	The 2016 Enemy Property (Amendment and Validation) Ordinance nullified previous court orders, ensuring enemy properties remain with the Custodian.

PYQ:

[2017] With reference to the ‘Prohibition of Benami Property Transactions Act, 1988 (PBPT Act)’, consider the following statements:

1. A property transaction is not treated as a benami transaction if the owner of the property is not aware of the transaction.

2. Properties held benami are liable for confiscation by the Government.

3. The Act provides for three authorities for investigations but does not provide for any appellate mechanism.

Which of the statements given above is/are correct?

(a) 1 only

(b) 2 only

(d) 2 and 3 only

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Tiger Conservation Efforts – Project Tiger, etc.

National Tiger Conservation Authority (NTCA)

Prelims Only | Enviro & Biodiversity | Mains Paper 3: Conservation, Environmental Pollution & Degradation, Eia

Note4Students

From UPSC perspective, the following things are important:

Prelims level: NTCA

Why in the News?

The National Tiger Conservation Authority (NTCA), the apex body responsible for tiger conservation, recently issued directives urging 19 States to prioritize the relocation of villagers residing in core tiger zones.

NTCA’s Directive:

According to the NTCA, 591 villages, comprising 64,801 families, reside in the core tiger zone, posing a significant concern for tiger conservation.
The core zone refers to the part of a tiger reserve where human activities such as hunting and forest produce collection are PROHIBITED, and tribals CANNOT reside.
- Outside the core zone is the buffer zone, where certain activities are allowed but regulated.

About National Tiger Conservation Authority (NTCA):

	Details
Constitution	Statutory body under MoEFCC, constituted under Wildlife (Protection) Act, 1972.
Chairmanship	Chaired by the Minister for Environment and Forests.
Structure	• 8 experts in wildlife conservation and tribal welfare. • 3 MPs. • Inspector General of Forests as ex-officio Member Secretary.
Objectives	• Provide statutory authority to Project Tiger. • Enhance Centre-State accountability in managing Tiger Reserves. • Provide parliamentary oversight. • Address livelihood concerns of local communities.
Powers and Functions	• Approve state-prepared tiger conservation plans. • Prevent unsustainable land use in Tiger Reserves. • Set standards for tourism and tiger conservation guidelines. • Conduct tiger censuses (via M-STrIPES app). • Support biodiversity conservation through eco-development and people’s participation.
Key Initiative	• Project Tiger, a Centrally Sponsored Scheme for in-situ conservation of tigers, launched on April 1, 1973.

PYQ:

[2014] Consider the following statements:

1. Animal Welfare Board of India is established under the Environment (Protection) Act, 1986.

2. National Tiger Conservation Authority is a statutory body.

3. National Ganga River Basin Authority is chaired by the Prime Minister.

Which of the statements given above is/ are correct?

(a) 1 only

(b) 2 and 3 only

(d)1, 2 and 3

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Innovations in Biotechnology and Medical Sciences

Yellow Food Dye can improve Cancer Treatment

Prelims Only | Science Tech | Mains Paper 3: Awareness in various sc and tech fields

Note4Students

From UPSC perspective, the following things are important:

Prelims level: Yellow Food Dye

Why in the News?

Recent research reveals that FD&C Yellow 5, a common food dye, can temporarily make tissue transparent, with potential implications for cancer treatment and medical procedures.

About Yellow Food Dye

FD&C Yellow 5, also known as Tartrazine, is a widely used synthetic food dye found in various snacks, drinks, and processed foods.
Approved by the FDA, it is commonly used to give products a vibrant yellow color.

How does it work?

The dye has the ability to make tissue transparent is based on its interaction with light, specifically through the Kramers-Kronig relations, a principle in physics.
It absorbs blue light, leaving only the red-orange spectrum visible.
This alters the refractive index of water, causing it to match the refractive index of fats and proteins in tissue.
When the refractive indices match, light can pass through tissue with less scattering, creating the appearance of transparency.

Potential Medical Applications of Yellow Food Dye

Cancer Treatment: By making tissues transparent, FD&C Yellow 5 could enhance photodynamic and photothermal therapies, allowing laser light to reach deeper tissues and target cancerous cells more effectively.
Vein Visibility: Transparent tissues could help make veins more visible, aiding in procedures like venepuncture for blood draws or injections, particularly in patients with hard-to-see veins.
Non-invasive Diagnostics: The dye could allow doctors to visualize internal organs and structures without the need for invasive procedures like biopsies or expensive imaging technologies like CT scans or MRIs.

PYQ:

[2018] Consider the following statements:

1. The Food Safety and Standards Act, 2006 replaced the Prevention of Food Adulteration Act, 1954.

2. The Food Safety and Standards Authority of India (FSSAI) is under the charge of Director General of Health Services in the Union Ministry of Health and Family Welfare.

Which of the statements given above is/are correct?

(a) 1 only

(b) 2 only

(d) Neither 1 nor 2

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Climate Change Impact on India and World – International Reports, Key Observations, etc.

Madeira River in Amazon’s State of Brazil

Prelims Only | Enviro & Biodiversity | Mains Paper 3: Conservation, Environmental Pollution & Degradation, Eia

Note4Students

From UPSC perspective, the following things are important:

Prelims level: Madeira River

Why in the News?

Communities near Brazil’s Madeira River in the Amazon rainforest are experiencing record low water levels due to a severe drought.

About Madeira River

	Details
Formation	Formed by the confluence of the Mamore and Beni rivers at Villa Bella, Bolivia. Meets the Amazon River 145 km east of Manaus, Brazil.
Length	3,352 km from the upper reaches of the Mamore.
Geographic Path	Flows along the Bolivia-Brazil border for 100 km, then through Rondonia and Amazonas states in Brazil.
Navigability	Navigable by seagoing vessels for 1,300 km upstream until Cachoeira de Santo Antonio.
Climate	Varies from arid to humid, with the river overflowing during the rainy season, submerging nearby forests.
Historical Inhabitants	Traditionally inhabited by indigenous communities and mestizos; later joined by farmers and ranchers.
Name Origin	Named “Madeira” (Portuguese for “*Wood River*“), previously called the Cuyari River.

PYQ:

[2020] Consider the following pairs?

River: Flows into

1. Mekong: Andaman sea

2. Thames: Irish Sea

3. Volga: Caspian Sea

4. Zambezi: Indian Ocean

Which of the pairs above is/are correctly matched?

(a) 1 and 2 only

(b) 3 only

(d) None of the above/More than one of the above

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Parliament – Sessions, Procedures, Motions, Committees etc

Centre notifies the constitution of the 23rd Law Commission

Prelims Only | Polity | Mains Paper 2: Indian Constitution – historical underpinnings, evolution, features, amendments, significant provisions and basic structure

Note4Students

From UPSC perspective, the following things are important:

Prelims level: 23rd Law Commission and Terms of its reference

Why in the News?

The Union government has notified the constitution of the 23rd Law Commission of India with effect from September 1.

Terms of Reference of the 23rd Law Commission:

The 23rd Law Commission has been tasked with addressing similar objectives as previous Commissions, such as:
1. Identifying outdated laws that can be repealed.
2. Creating Standard Operating Procedures (SoP) for the periodic review of laws.
3. Identifying laws that are not in harmony with economic needs and suggesting amendments.
Like its predecessors, it will examine laws in light of the DPSP and suggest improvements or new legislation to fulfill the objectives outlined in the Preamble of the Constitution.
PM’s call for a uniform civil code reflects the need to implement, a Directive Principle outlined in the Constitution.

About the Law Commission of India:

	Details
Nature	*Non-statutory body* periodically constituted by the Government of India. It is an *Executive Body.*
Establishment	First Commission during British India: Established in 1834 under the Charter Act of 1833, chaired by Lord Macaulay, Focused on the codification of laws like the *Penal Code and Criminal Procedure Code.* First Commission in Independent India: Established in 1955, chaired by M. C. Setalvad, then Attorney-General of India.
Primary Role	Advises the Ministry of Law and Justice on legal reform and reviews existing laws to suggest improvements and draft new legislation. Recommendations are advisory and NOT binding on the government.
Composition	Headed by a Chairperson (usually a retired Supreme Court Judge or Chief Justice of a High Court), 4 full-time members (including a Member-Secretary), ex-officio members (Secretaries of the Departments of Legal Affairs and Legislative Department), and Up to 5 part-time members.
Tenure	3 years, with provisions for reconstitution or extension as required by the government.
Key Functions	• Undertakes legal research. • Review existing laws for reforms. • Recommends repeal of obsolete laws. • Suggest amendments and new legislations. • Examines laws that affect the poor and marginalized.
Notable Recommendations by 22nd law Commission	• Uniform Civil Code. • Amendments to the sedition law. • Repeal of obsolete laws. • Gender equality in personal laws. • Improvements in judicial administration.
Reports Submitted	Over 277 reports on various legal issues including the implementation of international conventions, compulsory registration of marriages, etc.
Recent Activity	The 22nd Law Commission is focusing on issues like the *Uniform Civil Code* and amendments to the sedition law (Section 124A), among other legislative reforms.

PYQ:

[2014] The power to increase the number of judges in the Supreme Court of India is vested in:

(a) the President of India

(b) the Parliament

(d) the Law Commission

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Judicial Reforms

New Flag and Insignia of the Supreme Court of India

Prelims Only | Polity | Mains Paper 2: Executive & Judiciary

Note4Students

From UPSC perspective, the following things are important:

Prelims level: Supreme Court Flag and Insignia

Why in the News?

President Droupadi Murmu unveiled the new flag and insignia of the Supreme Court of India during the National Conference of District Judiciary in New Delhi.

About New Flag and Insignia of the Supreme Court of India:

	Details
Designed by	National Institute of Fashion Technology (NIFT), Delhi
Flag Design	Blue flag featuring three symbols: Ashoka Chakra (Symbol of India’s legal and cultural heritage) Supreme Court Building (Represents the institution of justice in India) Constitution of India (Highlights the role of the Supreme Court as the guardian of the Constitution)
Insignia	Includes the Sanskrit phrase “*Yato Dharmastato Jayah“ inscribed in Devanagari script. Translates to “Where there is Dharma, there is victory“, symbolizing the Supreme Court’s dedication to justice and righteousness. Occurs 13 times* in the epic the *Mahabharata.*
Flag Formats	Available in cross table flat, single table flag, pole flag, and wooden frame versions

PYQ:

[2023] Consider the following statements in respect of the National Flag of India according to the Flag Code of India, 2002:

Statement-I: One of the standard sizes of the National Flag of India is 600 mm * 400 mm.
Statement-II: The ratio of the length to the height (width) of the Flag shall be 3:2.
Which one of the following is correct in respect of the above statements?

a) Both Statement-I and Statement-II are correct and Statement-II is the correct explanation for Statement-I

b) Both Statement-I and Statement-II are correct and Statement II is not the correct explanation for Statement-I

c) Statement-I is correct but Statement-II is incorrect

d) Statement-I is incorrect but Statement-II is correct

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Type: Prelims Only

Why in the News?

Recommendations from the 54th GST Council Meeting:

GST Rate Changes for Goods

GST Rate Changes for Services

Compliance Measures

PYQ:

Why in the News?

Highlights of the Latest Flyby:

About BepiColombo Mission:

PYQ:

Why in the News?

About Helium

How is Helium used for space applications?

Is Helium prone to leaks?

Alternatives to Helium

PYQ:

Why in the News?

About Planetary Protection:

Why in the News?

Enemy Properties in India

Significant Court Cases

PYQ:

Why in the News?

NTCA’s Directive:

About National Tiger Conservation Authority (NTCA):

PYQ:

Why in the News?

About Yellow Food Dye

How does it work?

Potential Medical Applications of Yellow Food Dye

PYQ:

Why in the News?

About Madeira River

PYQ:

Why in the News?

Terms of Reference of the 23rd Law Commission:

About the Law Commission of India:

PYQ:

Why in the News?

About New Flag and Insignia of the Supreme Court of India:

PYQ: