💥UPSC 2027,2028 Mentorship (April Batch) + Access XFactor Notes & Microthemes PDF

Type: Prelims Only

  • Goods and Services Tax (GST)

    GST on processed food items

    Note4Students

    From UPSC perspective, the following things are important:

    Prelims level: GST slabs on food items

    Mains level: Not Much

    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.
  • Festivals, Dances, Theatre, Literature, Art in News

    In news: Raja Parba Festival

    Note4Students

    From UPSC perspective, the following things are important:

    Prelims level: Raja Parba

    Mains level: NA

    The Prime Minister has extended his greetings to the people of Odisha for the unique Raja Parba festival.

    Match the pair based question can be asked from festivals as such with pairs of name and celebrating state. Recently, the following festivals were also in the news: Ambubachi Mela, Thrisoor Puram, Meru Jatara, Nagoba Jatara etc.

    Also, note the similarities between the Raja Parba and Ambubachi Mela …

     About Raja Parba Festival

    • Raja Parba is Odisha’s three-day unique festival celebrating the onset of monsoon and the earth’s womanhood.
    • As a mark of respect towards the earth during her menstruation days, all agricultural works, like ploughing, sowing is suspended for the three days.
    • Raja Sankranti is the first day of the Ashara month.
    • It is celebrated on the day prior to the Sankranti, (Pahili Raja), the day of Sankranti, and the day after, known as Bhu Daha or ‘Basi Raja.
    • The festival is essentially the celebration of the earth’s womanhood.
    • It is believed that during this time the Mother Earth or Bhudevi undergoes menstruation.
    • The fourth day is the day of the ‘purification bath’.
    • As it is a celebration of womanhood, a lot of the focus is on young women, who wear new clothes, apply ‘Alata’ on their feet and enjoy folk songs while swinging on decorated rope swings.

     

  • Tax Reforms

    NITI Aayog bats for Border Adjustment Tax (BAT)

    Note4Students

    From UPSC perspective, the following things are important:

    Prelims level: BAT, Customs Duty

    Mains level: Not Much

    A notable NITI Aayog member has favoured imposing a Border Adjustment Tax (BAT) on imports to provide a level-playing field to domestic industries.

    Note how BAT is different from the Custom Duties on imports. Refer to our B2B section.

    What is the proposed Border Adjustment Tax?

    • BAT is a duty that is proposed to be imposed on imported goods in addition to the customs levy that gets charged at the port of entry.
    • It is proposed to be a non-creditable levy on imported goods. The idea is to bring similar goods in the imported and domestic baskets at par.

    Why need BAT?

    • Generally, BAT seeks to promote “equal conditions of the competition” for foreign and domestic companies supplying products or services within a taxing jurisdiction.
    • The Indian industry has been complaining to the government about domestic taxes like electricity duty, duties on fuel, clean energy cess, mandi tax, royalties, biodiversity fees that get charged on domestically produced goods as these duties get embedded into the product.
    • But many imported goods do not get loaded with such levies in their respective country of origin and this gives such products price advantage in the Indian market.

    Will it be WTO compatible?

    • Countries that are members of Geneva-based global watchdog WTO have locked the upper limits of customs levies for product lines that they trade-in.
    • Any additional duty that gets imposed by WTO members are scoffed upon and in many instances, extra customs duties led to countries being dragged to international arbitration under WTO.
    • Commerce Ministry believes that the proposed extra customs duty through the Border Adjustment Tax is compatible with global trade norms.
    • Officials maintain that Article II: 2(a) of GATT allows for import charge that is equal to the internal tax of the country with respect to a “Like Product” or an item from which the imported product is made. Legal opinion on the proposed levy has also been taken.

    Back2Basics: Customs Duty

    • It refers to the tax imposed on the goods when they are transported across international borders.
    • The objective behind levying customs duty is to safeguard each nation’s economy, jobs, environment, residents, etc., by regulating the movement of goods, especially prohibited and restrictive goods, in and out of any country.

    Customs duties are charged almost universally on every good which are imported into a country. Some of these are:

    •      Basic Customs Duty (BCD)
    •      Countervailing Duty (CVD)
    •      Protective Duty
    •      Anti-dumping Duty etc.
  • Wildlife Conservation Efforts

    Species in news: Indian Gaur

    Note4Students

    From UPSC perspective, the following things are important:

    Prelims level: Indian Gaur

    Mains level: Not Much

    The first population estimation exercise of the Indian gaur carried out in the Nilgiris Forest Division has revealed that more than an estimated 2,000 Indian gaurs inhabit the entire division.

    Try this question from CSP 2012:

    Q. Which one of the following groups of animals belongs to the category of endangered species?(2012)

    (a) Great Indian Bustard, Musk Deer, Red Panda and Asiatic Wild Ass

    (b) Kashmir Stag, Cheetal, Blue Bull and Great Indian Bustard

    (c) Snow Leopard, Swamp Deer, Rhesus Monkey and Saras (Crane)

    (d) Lion-tailed Macaque, Blue Bull, Hanuman Langur and Cheetal

    Indian Gaur

    • The Indian Gaur also called the Indian bison is one of the largest extant bovines found in India.
    • It is native to South and Southeast Asia and has been listed as Vulnerable on the IUCN Red List since 1986.
    • The global population has been estimated at maximum 21,000 mature individuals by 2016.
    • It declined by more than 70% during the last three generations, and is extinct in Sri Lanka and probably also in Bangladesh.
    • In Malaysia, it is called Seladang and Pyaung in Myanmar. The domesticated form of the gaur is called Gayal (Bos frontalis) or Mithun.
    • They are highly threatened by poaching for trade to supply international markets, but also by opportunistic hunting, and specific hunting for home consumption.
  • Global Geological And Climatic Events

    Lonar Lake colour changes to pink

    Note4Students

    From UPSC perspective, the following things are important:

    Prelims level: Lonar Crater Lake, Pleistoscene epoch

    Mains level: NA

    The colour of water in Maharashtra’s Lonar Lake, formed after a meteorite hit the Earth some 50,000 years ago, has changed to glaring.

    Make a note of all saltwater lakes in India. Few of them are Pulicat, Pangong Tso, Chilika, and Sambhar Lakes etc.

    About Lonar Lake

    • Lonar Lake, also known as Lonar crater, is a notified National Geo-heritage Monument, saline (pH of 10.5), Soda Lake, located at Lonar in Buldhana district, Maharashtra.
    • It was created by an asteroid collision with earth impact during the Pleistocene Epoch.
    • It is one of the four known, hyper-velocity, impact craters in basaltic rock anywhere on Earth.
    • It sits inside the Deccan Plateau—a massive plain of volcanic basalt rock created by eruptions some 65 million years ago.
    • Its location in this basalt field suggested to some geologists that it was a volcanic crater.

    Why there’s a color change?

    • The salinity and algae can be responsible for this change.
    • There is no oxygen below one meter of the lake’s water surface.
    • There is an example of a lake in Iran, where water becomes reddish due to increase in salinity.
    • The level of water in the Lonar Lake is currently low as compared to the few past years and there is no rain to pour fresh water in it.
    • The low level of water may lead to increased salinity and change in the behaviour of algae because of atmospheric changes.
  • Challenger Deep: the deepest spot in the ocean

    Note4Students

    From UPSC perspective, the following things are important:

    Prelims level: Challenger Deep, Mariana Trench

    Mains level: Deep sea exploration

    On June 7, astronaut and oceanographer Kathy Sullivan, who was the first American woman to walk in space in 1984, became the first woman and the fifth person in history to descend to the deepest known spot in the world’s oceans, called the Challenger Deep in the Mariana Trench.

    The ocean relief can be divided into various parts such as Continental Shelf, Continental Slope, Continental Rise or Foot, Deep Ocean basins, Abyssal plains & Abyssal Hills, Oceanic Trenches, Seamounts and Guyots.

    Revise these ocean bottom relief  features from your basic references.

    Also revise India’s Deep Ocean Mission.

    What is Challenger Deep?

    • The Challenger Deep is the deepest known point in the Earth’s seabed hydrosphere (the oceans), with a depth of 10,902 to 10,929 m.
    • The deepest part is called the Challenger Deep, which is located below the surface of the western Pacific Ocean.
    • The first dive at Challenger Deep was made in 1960 by Lieutenant Don Walsh and Swiss scientist Jacques Piccard on a submersible called ‘Trieste’.
    • The British Ship HMS Challenger discovered Challenger Deep between 1872-1876.
    • In 2012, film director James Cameron reached the bottom of the Mariana trench after a descent that lasted 2 hours and 36 minutes.
    • Cameron reached a depth of about 10,908 metres on a dive in his submersible called the ‘Deepsea Challenger’ and became the first to complete a solo submarine dive to this spot.

    Why explore deep oceans?

    • Ocean exploration, however, is not randomly wandering in hopes of finding something new.
    • It is disciplined and organized and includes rigorous observations and documentation of biological, chemical, physical, geological, and archaeological aspects of the ocean.
    • Most of the existing knowledge of the oceans comes from shallower waters, while deeper waters remain relatively unexplored, even as humans are relying more on these areas for food, energy and other resources.
    • Further, finding out more about the deep ocean areas can potentially reveal new sources for medical drugs, food, energy resources and other products.
    • Significantly, information from the deep oceans can also help to predict earthquakes and tsunamis, and help us understand how we are affecting and getting affected by the Earth’s environment.

    What does it take to reach the deep ocean?

    • Vehicles called Human Occupied Vehicles (HOVs) may be used that carry scientists to the deep sea.
    • Alternatively, there are unmanned Remotely Operated Vehicles (ROVs) that are linked to ships using cables and can be steered by scientists remotely.
    • Even so, it is difficult for most private citizens to travel more than 100 feet below the surface of the ocean.
    • Further, technical divers can go as deep as 500 feet or more, but with an array of tanks filled with different gas blends.

    Why is it so difficult to explore deep oceans?

    • Most recreational divers can’t explore more than about 120 feet down due to the amount of air needed to keep lungs pressurized at depth.
    • Such depths could lead to nitrogen narcosis, the intoxication by nitrogen that starts to set in around that depth (most of our atmosphere is nitrogen, not oxygen).
    • Waters at such depths of several kilometres exert tremendous pressure which human bodies cannot sustain.
  • Wildlife Conservation Efforts

    Species in news: Asiatic Lion

    Note4Students

    From UPSC perspective, the following things are important:

    Prelims level: Poonam Awalokan

    Mains level: Man-Animal conflict

    Asiatic lions have now significantly risen in number at an estimated population of 674 in the Gir forest region of Gujarat. Unlike in previous years, this count was estimated not from a Census, but from a population “observation” exercise called Poonam Avlokan.

    Try this question from CSP 2017:

    Q. The term ‘M-STrIPES’ is sometimes seen in the news in the context of

    (a) Captive breeding of Wild Fauna

    (b) Maintenance of Tiger Reserves

    (c) Indigenous Satellite Navigation System

    (d) Security of National Highways

    Asiatic Lion

    • Indian Lion (Panthera Leo Persica) is listed as Endangered and exists as a single population in Gujarat.
    • It is one of five big cat species found in India and Gir National Park and Wildlife Sanctuary is the only habitat for Asiatic lions.
    • Historically, it inhabited much of Western Asia and the Middle East up to northern India.
    • On the IUCN Red List, it is listed under its former scientific name Panthera leo persica as Endangered because of its small population size and area of occupancy.
    • More than two dozen lions died last year in an outbreak of canine distemper virus (CDV) and Babesiosis.

    What is Poonam Avlokan?

    It includes two methods:

    • Block counting method — in which census enumerators remain stationed at water points in a given block and estimate abundance of lions in that block, based on the direct sighting of lions who need to drink water at least once in 24 hours during the summer.
    • Other teams keep moving in their respective territories and make their estimates based on inputs provided by lion trackers and on chance sightings.

    Back2Basics: Lion Census in India

    • The first Lion Census was conducted by the Nawab of Junagadh in 1936; since 1965, the Forest Department has been regularly conducting the Lion Census every five years.
    • The 6th, 8th and 11th Censuses were each delayed by a year, for various reasons.
    • This year it was postponed after the lockdown was announced.
  • Innovations in Biotechnology and Medical Sciences

    Crystalline Rubrene for Optoelectronic Devices

    Note4Students

    From UPSC perspective, the following things are important:

    Prelims level: Piezo-electric crystals

    Mains level: Not much

    Indian scientists have found a new process for synthesizing crystalline rubrene for the development of optoelectronic devices and also for preparation of Electronic Skin (E-Skin).

    Note the difference between the Pyro-electric/ Piezo-electric/ Pyro-photonic effects. UPSC may shuffle the meaning of such terms in statement based prelims question.

    What is crystalline rubrene?

    • Crystalline rubrene is a polycyclic aromatic hydrocarbon-based thin film.
    • It is a water-free, solvent-free, environmentally friendly one-step plasma process.
    • It demonstrated optoelectronic properties (which detect and control light).
    • A highly uniform pin-hole-free thin film can be deposited by this process, which is useful for the fabrication of high-end devices.

    Working principle

    • Devices made of pyro-electric materials (that generate electric charge when they are heated or cooled) and piezo-electric materials (that generate electric charge under the effect of mechanical pressure), can help detect change in temperature and pressure.
    • Pyro-electric materials also show pyro-phototronic effect where pyro-electricity is associated with the change in temperature of a material when it absorbs photons.
    • Pyro-electric infrared detectors are well known for application in infrared sensing for space research, defense, remote sensing, and household appliances.

    Principle application: Human Skin

    • These kinds of materials are available in biological systems such as – human skin, plant cellulose leading to their significance in the understanding of basic science of biological systems and also in their huge application prospect.
    • The rubrene crystal has a thin amorphous oxide layer formed over the crystalline film.
    • This induces surface layer polarization effect leading to pyro-phototronic effect.

    Significance of the research

    • Since last few years, scientists from around the world are working on the synthesis of organic materials for electronic applications.
    • The conventional process for synthesis of organic electronic materials based on chemical processes provides very good quality materials, but the stability of the materials is not very good, and it requires use of solvents.
    • Moreover, multiple steps are required for material synthesis and film deposition.

    Applications

    • This novel process developed by the Indian team is useful for developing advanced optoelectronic devices and preparation of Electronic Skin (E-Skin).
    • It may prove to be useful tool for laboratory simulation of different biological systems for probing the organization and dynamics of those systems.
  • Gairsain to be Uttarakhand new Summer Capital

    Note4Students

    From UPSC perspective, the following things are important:

    Prelims level: Location of Garsain

    Mains level: Issues over multiple capitals

    The Uttarakhand Governor has given her assent for declaration of Bhararisen (Gairsain) in Chamoli district as its summer capital.

    Practice question:

    Q. Discuss the feasibility of having multiple administrative capitals for some states in India.

    Gairsain

    • Gairsain is situated at the eastern edge of the vast Dudhatoli mountain range, located almost at the centre of the state, at a distance of approximately 250 kilometres from Dehradun.
    • It is easily accessible from both the Garhwal and the Kumaon divisions, and in a way, acts as the bridge between the two regions.
    • The state Assembly is located in Dehradun, but sessions are held in Gairsain as well.

    Why Gairsain is held as summer capital?

    • Gairsain was best suited to be the capital of the mountainous state as it was a hilly region falling on the border of Kumaon and Garhwal regions.
    • Even when Uttarakhand was carved out as a separate state from UP on November 9, 2000, statehood activists had contended that Gairsain was best suited to be the capital.
    • But it was Dehradun in the plains that were named the temporary capital. The issue is largely political.

    What are the other examples of multiple capital cities?

    • Several countries in the world have implemented the concept.
    • In Sri Lanka, Sri Jayawardenepura Kotte is the official capital and seat of the national legislature, while Colombo is the de facto seat of the national executive and judicial bodies.
    • Malaysia has its official and royal capital and seat of the national legislature at Kuala Lumpur, and Putrajaya is the administrative centre and seat of the national judiciary.
    • Among Indian states, Maharashtra has two capitals– Mumbai and Nagpur (which holds the winter session of the state assembly).
    • Himachal Pradesh has capitals at Shimla and Dharamshala (winter).
    • The former state of Jammu & Kashmir had Srinagar and Jammu (winter) as capitals (remember Darbar Move).

    Also read:

    https://www.civilsdaily.com/news/concept-of-three-capitals-in-andhra-pradesh/

  • Innovations in Sciences, IT, Computers, Robotics and Nanotechnology

    Airborne Rescue Pod for Isolated Transportation (ARPIT)

    Note4Students

    From UPSC perspective, the following things are important:

    Prelims level: ARPIT

    Mains level: Not Much

    The Indian Air Force has developed and inducted an Airborne Rescue Pod for Isolated Transportation (ARPIT).

    This rescue pod ARPIT can be used as an example of self-sufficiency under the ambitious Atmanirbhar Abhiyan.

    What is ARPIT?

    • ARPIT is a lightweight isolation system made from aviation certified material.
    • It has a transparent and durable cast Perspex for enhanced patient visibility which is larger, higher and wider than the existing models.
    • The isolation system caters for the suitable number of air exchanges, integration of medical monitoring instruments, and ventilation to an intubated patient.
    • In addition, it generates high constant negative pressure in the isolation chamber for prevention of infection risk to aircrew, ground crew and health care workers involved in air transportation.
    • It utilizes High-Efficiency Particulate Air (HEPA) H-13 class filters and supports invasive ventilation using Transport Ventilator.

    It’s utility

    • This pod will be utilized for the evacuation of critical patients with infectious diseases including COVID-19 from high altitude area, isolated and remote places.