Note4Students
From UPSC perspective, the following things are important :
Prelims level: NA
Mains level: China’s West Asian peace diplomacy and Implications for India
Central Idea
- China’s increasing involvement in global power dynamics has been propelled by its diplomatic work in West Asia, which has been facilitated by regional states leveraging its influence with Iran. China’s role as peacemaker in the region has given it a significant advantage in global power tussles, especially in the wake of the Saudi Arabia-Iran diplomatic thaw. However, the implications of China’s role in global power dynamics are far-reaching.
China’s Diplomatic Influence in the Region
- Saudi Arabia-Iran diplomatic thaw: The diplomatic thaw between Saudi Arabia and Iran has propelled China further into global power tussles. Saudi Arabia and Iran have been in a long-standing rivalry, which has caused instability in the region. However, the recent diplomatic thaw has provided an opportunity for China to expand its influence in the region.
- China’s role as peacemaker in West Asia: China’s role as peacemaker in West Asia has given it a significant advantage in global power tussles. Beijing has leveraged its influence with Iran to broker peace deals in the region. China’s diplomatic efforts have been largely successful, and it has emerged as a key player in global power dynamics.
- Implications of China’s role in global power dynamics: China’s diplomatic efforts have put it in a unique position to shape the global order, especially as the United States’ influence wanes. China’s growing influence has also raised concerns among other major powers, who fear that China’s ambitions may threaten their interests.
India’s Political and Diplomatic Outreach in West Asia
- Cultural and geographical proximity: India’s outreach in West Asia has been extensive, with a deep cultural history and geographic proximity to the region.
- Diplomacy and dialogue: India has not commented on the Saudi Arabia-Iran thaw but has always stood for diplomacy and dialogue.
- India’s official position “No third-party mediation”: Many in West Asia believe that India is in a good position to act as a mediator in the region’s conflicts, but India has baulked at such an idea due to its official position of not supporting third-party mediation on Kashmir with Pakistan.
India’s Relations with Iran
- India’s relations with Iran have been impacted by sanctions and difficulties in fastening or upscaling developmental activities at Chabahar Port.
- India’s economic relations with Iran have suffered due to sanctions and India’s efforts to build closer ties with the US by promoting talks with Iran over the latter’s nuclear program.
- Strategic interests in Iran for India remain palpable, especially in light of the return of the Taliban to power in Afghanistan and Russia’s war against Ukraine.
China’s influence and impact on India’s relations in the region
- China’s capacity to influence Iran: China’s growing economic and political influence in Iran could potentially give it leverage over Iran’s foreign policy decisions, especially with regard to its relations with India. China’s Belt and Road Initiative (BRI) has also been a major factor in shaping China’s relations with Iran, and India’s decision not to join the initiative has limited its economic ties with Iran.
- Russia and middle east: China’s increasing collaboration with Russia in the Middle East, particularly in Syria, is also a cause of concern for India. Russia’s closer military cooperation with Iran, coupled with its drifting towards China, could potentially create a power bloc in the region that may not be aligned with India’s interests.
- Peacemaker in West Asia: China’s efforts in brokering a diplomatic thaw between the two countries could potentially lead to a reduction in tensions in the region. While this could be seen as a positive development, it could also impact India’s interests in the region, particularly given its close ties with Saudi Arabia and the UAE.
New Delhi’s need to readjust its positions in the region
- India’s historic ties with Iran and its strategic interests in the region make it imperative for India to maintain strong ties with Iran.
- India will also need to balance its relations with other regional players, particularly Saudi Arabia and the UAE, which have been key partners in India’s energy security and economic growth.
- India may also need to explore new avenues for economic engagement with Iran, given the limitations posed by sanctions and China’s growing presence in the region.
Conclusion
- China’s role as peacemaker in West Asia still needs to play out, but its influence on the region and global politics has implications for India’s relations with Iran. Given China’s growing influence in West Asia, India will need to reassess its position in the region and adjust its foreign policy accordingly.
Mains Question
Q. Discuss the impact of China’s growing diplomatic influence in West Asia on India’s relations with Iran and other regional players. How should India readjust its positions in the region to maintain its strategic interests?
Get an IAS/IPS ranker as your 1: 1 personal mentor for UPSC 2024
Attend Now
Note4Students
From UPSC perspective, the following things are important :
Prelims level: TB, TB day and Theme and Government initiatives
Mains level: TB burden, Government's efforts and challenges
“The theme of World TB Day 2023 — “Yes, we can end TB!”
Central Idea
- India’s National TB Elimination Programme has set a goal to eliminate TB by 2025. However, with India contributing 28% of the global TB burden and spending only 2.1% of its total budget on healthcare, the pace of program implementation has slowed down, especially during COVID-19. Increased investments and multi-sector collaboration are required to meet the target. 24 th March is marked as World TB day.
Back to basics: TB
- Tuberculosis is an infectious disease caused by bacteria called Mycobacterium tuberculosis.
- It mainly affects the lungs, but can also affect other parts of the body such as the kidneys, spine, and brain.
- TB spreads through the air when a person with active TB disease in the lungs or throat coughs, sneezes, or speaks.
- Symptoms of TB include coughing that lasts for three or more weeks, chest pain, coughing up blood, fatigue, fever, and weight loss.
- TB can be treated with antibiotics, but drug-resistant forms of TB are a growing concern.
- International Union Against TB: India’s fight against TB began in 1929, when it joined the International Union Against Tuberculosis.
- TB division: After independence, the Union government established a TB division under the Directorate General of Health Services with the Ministry of Health to oversee the plan.
- National TB Control Programme: The National TB Institute was established in Bengaluru in 1959, and the National Tuberculosis Control Programme (NTP) was formulated in 1962. The Revised National TB Control Programme was developed in 1963.
- National TB Elimination Programme: India’s National TB Elimination Programme now leads the effort to eliminate TB by 2025, five years ahead of the Sustainable Development Goals.
- TB Harega Desh Jeetega: TB Harega Desh Jeetega (TB will lose, the nation will win) campaign to raise awareness about the disease and encourage people to get tested and treated.
Challenges in Implementation
- Lower budgetary allocation: India contributes 28% of the global TB burden, and as of 2022-23, it spends only 2.1% of its total budget on healthcare, the lowest among BRICS countries, and comparable to Bangladesh (2.5%) and Pakistan (3.4%).
- Slow release of funds: The Joint Monitoring Mission Report 2019 by the Ministry of Health mentions that the slow release of funds has had a significant impact on the program’s effectiveness.
- Low fund utilization: The low fund utilization has resulted in a lack of resources for critical TB control interventions such as early detection, diagnosis, and treatment.
- COVID-19 slowed down implementation: Implementation of the TB program has slowed down with COVID-19 and requires further policy development, planning, and additional financing.
Way Ahead: Opportunities for Collaboration
- Different actors need to join hands to support the government’s inter-sectoral, multi-centric program approach for TB elimination and empower community response at the grass roots level.
- Investing in strategic areas like diagnostics and access that have been barriers in the past is critical for reshaping the national TB strategy.
- The theme of World TB Day 2023, “Yes, we can end TB!” conveys a message of hope that getting back on track to turn the tide against the TB epidemic is possible.
|
Facts for Prelims: CB-NAAT
- CB-NAAT stands for Cartridge-Based Nucleic Acid Amplification Test, which is a diagnostic test used to detect the presence of genetic material of certain types of bacteria, including Mycobacterium tuberculosis.
- CB-NAAT is a highly sensitive and specific test that can detect MTB and drug-resistant strains of MTB in a short amount of time.
- The test uses a small cartridge that contains all the necessary reagents and probes to detect MTB nucleic acid. The sample (usually sputum or other respiratory specimen) is mixed with the reagents and the cartridge is placed into a machine that performs the amplification and detection of the nucleic acid.
- CB-NAAT has been endorsed by the World Health Organization (WHO) as a preferred test for the diagnosis of TB and drug-resistant TB.
- The Government of India has launched a national program called Revised National TB Control Programme (RNTCP) to provide free diagnosis and treatment of TB, and CB-NAAT is a key component of this program.
- However, the cost of the test remains a challenge, and efforts are underway to make the test more affordable and accessible to all.
|
Conclusion
- To successfully eliminate TB by 2025, India must prioritize sustainability through strategic investments, focusing on areas with the greatest need and adequately resourcing TB initiatives. With collaborative efforts and commitment, India can overcome its TB burden and achieve its ambitious target. Together, we can make it happen.
Mains Question
Q. Highlight the major initiatives taken by India to combat Tuberculosis and enumerate the challenges and way ahead towards achieving the goal of TB elimination by 2025.
Get an IAS/IPS ranker as your 1: 1 personal mentor for UPSC 2024
Attend Now
Note4Students
From UPSC perspective, the following things are important :
Prelims level: Tipu Sultan
Mains level: Historical significance of Tipu Sultan
Central Idea
- Tipu Sultan, a historical figure who continues to fascinate people even today, had a powerful hold on the imaginations of the British during his reign. His afterlife in India has been more mixed, with conflicting views and interpretations from different communities and stakeholders. However, in the currently overheated State of Karnataka, the province of the historian has severely shrunk, yielding place to politicians and religious heads who now adjudicate historical truth.
Who was Tipu Sultan?
- Tipu was the son of Haider Ali, a professional soldier who climbed the ranks in the army of the Wodeyar king of Mysore, and ultimately took power in 1761.
- Tipu was born in 1750 and, as a 17-year-old, fought in the first Anglo-Mysore War (1767-69) and subsequently, against the Marathas and in the Second Anglo-Mysore War (1780-84).
- Haider died while this war was on, and Tipu succeeded him in 1782
Tipu Sultan’s portrayal in England
- During his reign, Tipu Sultan was feared and envied by the British, who portrayed him as a formidable foe and used him as a metaphor in multiple art objects, skits, and plays.
- The pictorial versions of his defeat and death satisfied a very British need, asserting a badly dented British valour following decades of Mysore opposition to easy conquest.
Tipu Sultan’s afterlife in India
- Contested legacy: In 19th century Mysore, Tipu was admired for his firm stand against the British and for his efforts to prohibit the use of alcohol and drugs. However, in Karnataka today, the only story that can be told about Tipu is of his villainy and his opposition to Kannada and Hindus (and some Christians) alike.
- Politicization and suppression of viewpoints: The politicization of historical scholarship has resulted in conflicting interpretations and the suppression of certain viewpoints.
Admiration for Tipu Sultan
- Resistance against British colonialism: Tipu Sultan was known for his resistance against British colonialism and fought against the British East India Company in four Anglo-Mysore wars. He refused to accept British supremacy and formed alliances with the French to fight against them. His bravery and military tactics are admired by many.
- Agricultural and economic reforms: Tipu implemented several agricultural and economic reforms in his kingdom, including the introduction of new crops, irrigation systems, and the construction of roads and canals. These reforms helped to improve the agricultural productivity and the overall economic condition of his kingdom.
- Support for the arts and culture: He was a patron of the arts and culture and supported the development of literature, music, and architecture. He was known for his love for poetry and encouraged the development of the Urdu language.
- Use of new military tactics: Tipu Sultan is credited with pioneering new military tactics, including the use of rockets and iron-cased warships. His use of rockets in particular gave him an advantage over the British, who were initially unprepared for his tactics.
- Promotion of religious tolerance: Tipu Sultan abolished the jizya tax on non-Muslims and promoted interfaith dialogue and understanding. He had a diverse court that included Hindus, Muslims, and Christians, and he was known for his tolerance towards other religions.
- Religious policies: Tipu Sultan’s religious policies have been a subject of criticism, with some accusing him of being intolerant towards non-Muslims. He was known for his forced conversions of Hindus and Christians to Islam and the destruction of temples and churches. The destruction of the Sri Ranganathaswamy Temple in Srirangapatna, which is said to be carried out on Tipu Sultan’s orders.
- Treatment of prisoners of war: Tipu Sultan has been criticized for his treatment of prisoners of war, especially during the Third Anglo-Mysore war when he ordered the execution of several British prisoners.
- Oppression of certain communities: Tipu Sultan’s oppression of certain communities, including the Kodava people of Coorg and the Nairs of Kerala, has been a subject of criticism. He imposed heavy taxes on these communities and forced them to convert to Islam.
- Suppression of dissent: Tipu Sultan is known to have punished those who spoke out against his rule, including writers and poets. One example of this is the punishment of the poet Diwan Kurnool Srinivas, who was imprisoned and tortured for writing a satirical poem about Tipu Sultan’s rule.
|
Facts for Prelims
- Tipu Sultan had alliances with the French and Ottoman empires, and he had diplomatic relations with the United States.
- He was also a supporter of the French Revolution and sent a delegation to Paris to learn about the principles of the revolution.
- Tipu Sultan’s kingdom of Mysore was one of the few Indian states to have a coinage system independent of the Mughal Empire.
- He was interested in science and technology, and he established a library and a centre for scientific research in his palace.
- He is credited with introducing new crops and plants to his kingdom, such as the silk worm and the sandalwood tree.
- Tipu Sultan was a polyglot and could speak Kannada, Persian, Arabic, and Urdu fluently.
- Tipu Sultan was known for his innovative military tactics, such as the use of rockets and iron-cased warships.
|
Conclusion
- The contested legacy of Tipu Sultan highlights the importance of protecting historical scholarship from politicization and using it to promote understanding and dialogue instead of being weaponized for narrow political gains. The conflicting views and interpretations of Tipu Sultan’s legacy demonstrate the need for a nuanced and multi-perspective approach to history.
Get an IAS/IPS ranker as your 1: 1 personal mentor for UPSC 2024
Attend Now
Note4Students
From UPSC perspective, the following things are important :
Prelims level: AI in healthcare
Mains level: Read the attached story
The Indian Council of Medical Research (ICMR) has recently released the first-ever set of ethical guidelines for the application of artificial intelligence (AI) in biomedical research and healthcare.
Ethical Guidelines for AI usage in Healthcare
- The guidelines aim to create “an ethics framework which can assist in the development, deployment, and adoption of AI-based solutions” in specific fields.
- Through this initiative, the ICMR aims to make “AI-assisted platforms available for the benefit of the largest section of common people with safety and highest precision possible”.
- It seeks to address emerging ethical challenges when it comes to AI in biomedical research and healthcare delivery.
Key features
- Effective and safe development, deployment, and adoption of AI-based technologies: The guidelines provide an ethical framework that can assist in the development, deployment, and adoption of AI-based solutions in healthcare and biomedical research.
- Accountability in case of errors: As AI technologies are further developed and applied in clinical decision making, the guidelines call for processes that discuss accountability in case of errors for safeguarding and protection.
- Patient-centric ethical principles: The guidelines outline 10 key patient-centric ethical principles for AI application in the health sector, including accountability and liability, autonomy, data privacy, collaboration, risk minimisation and safety, accessibility and equity, optimisation of data quality, non-discrimination and fairness, validity and trustworthiness.
- Human oversight: The autonomy principle ensures human oversight of the functioning and performance of the AI system.
- Consent and informed decision making: The guidelines call for the attainment of consent of the patient who must also be informed of the physical, psychological and social risks involved before initiating any process.
- Safety and risk minimisation: The safety and risk minimisation principle is aimed at preventing “unintended or deliberate misuse”, anonymised data delinked from global technology to avoid cyber attacks, and a favourable benefit-risk assessment by an ethical committee among a host of other areas.
- Accessibility, equity and inclusiveness: The guidelines acknowledge that the deployment of AI technology assumes widespread availability of appropriate infrastructure and thus aims to bridge the digital divide.
- Relevant stakeholder involvement: The guidelines outline a brief for relevant stakeholders including researchers, clinicians/hospitals/public health system, patients, ethics committee, government regulators, and the industry.
- Standard practices: The guidelines call for each step of the development process to follow standard practices to make the AI-based solutions technically sound, ethically justified, and applicable to a large number of individuals with equity and fairness.
- Ethical review process: The ethical review process for AI in health comes under the domain of the ethics committee which assesses several factors including data source, quality, safety, anonymization, and/or data piracy, data selection biases, participant protection, payment of compensation, possibility of stigmatisation among others.
Policy moves for streamlining AI in Healthcare
- India already offers streamlining of AI technologies in various sectors, including healthcare, through the National Health Policy (2017), National Digital Health Blueprint (NDHB 2019), and Digital Information Security in Healthcare Act (2018) proposed by the Health Ministry.
- These initiatives pave the way for the establishment of the National Data Health Authority and other health information exchanges.
Potential applications of AI in healthcare
Artificial Intelligence (AI) has revolutionized the healthcare industry by enabling various applications. These applications include:
- Diagnosis and screening: AI can be used to identify diseases from medical images like X-rays, CT scans, and MRIs.
- Therapeutics: AI can assist in the development of personalised medicines by analyzing a patient’s genetic makeup.
- Preventive treatments: AI can predict the risk of developing a disease, helping healthcare professionals to take preventive measures.
- Clinical decision-making: AI can analyze large amounts of data to assist healthcare professionals in making treatment decisions.
- Public health surveillance: AI can be used to monitor disease outbreaks and inform public health policies.
- Complex data analysis: AI can analyze large amounts of data from multiple sources to identify patterns and inform healthcare decision-making.
- Predicting disease outcomes: AI can predict disease outcomes based on patient data, enabling early
- Behavioural and mental healthcare: AI can help diagnose and treat mental health conditions.
- Health management systems: AI can assist in managing patient records, appointment scheduling and reminders, and medication management.
Various challenges for imbibing
- Data privacy and security: With the use of AI in healthcare, there is a significant amount of personal and sensitive data is collected. This data needs to be kept secure and protected from potential cyber-attacks.
- Regulatory and ethical issues: AI technology is still in its early stages of development and there are no clear guidelines or regulations in place for its use in healthcare. There are also ethical considerations, such as accountability, transparency, and bias that need to be addressed.
- High cost involved: The implementation of AI in healthcare requires significant investment in terms of infrastructure, software, and training. This cost can be a major challenge for healthcare organizations, especially in developing countries.
- Integration with existing systems: AI systems need to be integrated with existing healthcare systems and processes. This can be challenging, especially in cases where the existing systems are outdated or incompatible with AI technology.
- Lack of trust and acceptance: AI technology is still relatively new in healthcare and there is a lack of trust and acceptance among healthcare professionals and patients. This can be a major hurdle in the widespread adoption of AI in healthcare.
Threats posed by AI to healthcare
- Data privacy and security: The use of AI in healthcare requires the collection and analysis of vast amounts of personal health data, which could be at risk of being stolen or misused.
- Bias and discrimination: There is a risk that AI algorithms could perpetuate existing biases and inequalities in healthcare, such as racial or gender bias.
- Lack of transparency: Some AI models are complex and difficult to understand, which can make it difficult to explain the reasoning behind a particular decision.
- Medical errors: AI systems can make errors if they are trained on biased or incomplete data, or if they are used inappropriately.
- Ethical concerns: There are several ethical concerns associated with the use of AI in healthcare, including the potential for AI to replace human doctors, the impact on patient autonomy, and the implications for informed consent.
Way forward
- Develop a national AI strategy for healthcare: This strategy should include policies for data sharing, privacy, and security, as well as guidelines for the ethical and responsible use of AI.
- Invest in AI research and development: The government should invest in research and development of AI technologies that can help address the challenges in healthcare.
- Promote collaboration between stakeholders: Collaboration between stakeholders such as healthcare providers, researchers, government agencies, and industry can help accelerate the development and adoption of AI technologies in healthcare.
- Train healthcare professionals in AI: The government can work with academic institutions and the industry to create training programs and certifications for healthcare professionals.
- Address regulatory challenges: The government should work to address regulatory challenges related to the use of AI in healthcare.
- Focus on affordability and accessibility: This can be achieved by promoting innovation, encouraging competition, and ensuring that AI technologies are integrated into existing healthcare infrastructure.
Get an IAS/IPS ranker as your 1: 1 personal mentor for UPSC 2024
Attend Now
Note4Students
From UPSC perspective, the following things are important :
Prelims level: Unlawful (Activities) Prevention Act (UAPA)
Mains level: Read the attached story
The Supreme Court has overturned its previous judgments and ruled that a person who “is or continues to be” even a “mere member” of a banned organisation is liable to be found criminally liable under the Unlawful Activities Prevention Act (UAPA) for acting against the sovereignty and integrity of India.
Why in news?
- The Supreme Court’s earlier ruling maintained the restraints stitched into Article 19(4) on the right of citizens to form associations and unions.
What has changed with this judgment?
- Possession of literature or expression of sympathy to the cause without any real involvement in the crime can be counted as evidence of “membership” if the threshold is lower and does not require actual involvement.
What is Unlawful (Activities) Prevention Act (UAPA)?
- The UAPA is aimed at effective prevention of unlawful activities associations in India.
- Its main objective was to make powers available for dealing with activities directed against the integrity and sovereignty of India
- It is an upgrade on the Terrorist and Disruptive Activities (Prevention) Act TADA, which was allowed to lapse in 1995 and the Prevention of Terrorism Act (POTA) was repealed in 2004.
- It was originally passed in 1967 under the then Congress government led by former Prime Minister Indira Gandhi.
- Till 2004, “unlawful” activities referred to actions related to secession and cession of territory. Following the 2004 amendment, “terrorist act” was added to the list of offences.
What are Unlawful Activities and Associations?
- The UAPA lays down the definitions and rules for designating an organisation as an “unlawful association” if it is engaged in certain types of activities.
- Under Section 3 of the UAPA Act, the government has powers to declare an association “unlawful”.
- The government can then issue a notification designating such an organisation as a terrorist organisation, if it believes that the organisation is part of “terrorist activities.”
(1) Unlawful Activites
- Under section 2(o) of the UAPA, an unlawful activity in relation to an individual or association means – Any action taken by such an individual or association (whether by committing an act or by words, either spoken or written, or by signs or by visible representation or otherwise), –
- Works for the Cession of a part of the territory of India or the secession of a part of the territory of India from the Union
- Disclaims, questions, disrupts or is intended to Disrupt the sovereignty and territorial integrity of India; or
- which causes or is intended to cause Disaffection against India;
- Related and ancillary acts, including financing, support or promotion of any such activities are also “unlawful activity”.
(2) Unlawful Association
The UAPA also defines an “Unlawful Association” under section 2(p) as meaning any association,–
- which has for its object any unlawful activity, or which encourages or aids persons to undertake any unlawful activity, or of which the members undertake such activity or
- which encourages or aids persons to undertake any such activity, or of which the members undertake any such activity
Cases registered under UAPA
- During 2015 to 2020, 5,924 cases were registered and 8,371 persons arrested.
- The National Investigation Agency, on its website, had listed 456 cases of which 78% involved UAPA charges.
Why UAPA is often criticized?
- Draconian: The provision of extended detention without trial, lack of transparency in the process, and limited scope for judicial intervention have also been criticized.
- Community targeting: The law has been used to suppress dissent, target minorities, and stifle freedom of speech and expression.
- Vague definitions: Critics argue that the broad definition of “unlawful activities” in the law is vague and can be used to target anyone who opposes the government or its policies.
Reported abuse of UAPA
- The PUCL report studied data from the National Crime Records Bureau (NCRB) from 2015 to 2020.
- It has found per-case conviction rate under the UAPA was 27.57% compared with 49.67% in Indian Penal Code (IPC) cases.
- The per-arrestee conviction rate was just 2.8% against 22.19% in IPC cases.
- This is far less to figure of the success of having UAPA.
Issues with UAPA
- Burden of proof:With such high barriers of proof, it is now impossible for an accused to obtain bail, and is in fact a convenient tool to put a person behind bars indefinitely.
- No interim bail:As a consequence of UAPA being applied, the accused cannot even get bail.
- Traitor branding:This is being abused by the government, police and prosecution liberally: now, all dissenters are routinely implicated under charges of sedition or criminal conspiracy and under the UAPA.
- Fake and framed cases:In multiple instances, evidence is untenable, sometimes even arguably planted, and generally weak overall.
Impact of the recent ruling
- The ruling is expected to have significant implications for individuals associated with banned organisations in India.
- It is likely that there will be more cases of individuals being charged for their membership of a banned organisation.
- While the court clarified that persons who had left the organisation and were not members at the time it was declared unlawful, cannot be held liable under Section 10(a)(i) of the UAPA/
Conclusion
- This judgment is a significant step towards preventing unlawful activities and protecting the sovereignty and integrity of India.
- While the ruling has been praised by the government, civil rights advocates have raised concerns about the implications of this judgment on fundamental rights.
- It remains to be seen how this ruling will be applied and enforced in practice.
Get an IAS/IPS ranker as your 1: 1 personal mentor for UPSC 2024
Attend Now
Note4Students
From UPSC perspective, the following things are important :
Prelims level: GSTAT
Mains level: Disputes resolution under GST regime
The Lok Sabha passed Finance Bill, 2023 with some amendments, including one that seeks to set up the much-awaited GST Appellate Tribunal (GSTAT), which will deal with tax disputes.
What is GST Appellate Tribunal?
- The GST Appellate Tribunal is a quasi-judicial body proposed to be established to resolve disputes related to the Goods and Services Tax (GST) in India.
- It will function as an independent body to hear appeals against orders passed by the GST authorities or the Appellate Authority.
- The tribunal will be composed of a national bench and various regional benches, headed by a chairperson appointed by the central government.
- The proposed tribunal is expected to help expedite the resolution of disputes related to GST and reduce the burden on the judiciary.
Under GST, if a person is not satisfied with the decision passed by any lower court, an appeal can be raised to a higher court, the hierarchy for the same is as follows (from low to high):
- Adjudicating Authority
- Appellate Authority
- Appellate Tribunal
- High Court
- Supreme Court
Composition of GSTAT
- GSTAT will have a “Principal Bench” in New Delhi.
- It would have the President (probably a former Supreme Court judge), a judicial member, a technical member (centre), and a technical member (state).
- It will also have state benches.
- Appeals pertaining to disputes of less than Rs. 50 lakh that don’t deal with a question of law could be decided by a single-member bench, as per the norms approved by the GST Council.
Why need such Tribunal?
- Unburden judiciary: GST Appellate Tribunal will help resolve the rising number of disputes under the 68-month old indirect tax regime that are now clogging High Courts and other judicial fora.
- Improve the efficiency of GST System: Overall, the establishment of the GST Appellate Tribunal is expected to improve the efficiency and effectiveness of the GST system in India.
- Independent mechanism: The proposed Tribunal will provide an independent and efficient mechanism for resolving disputes related to GST.
- Avoid tax evasion: It will help to expedite the resolution of disputes, reduce the burden on the judiciary, and promote greater certainty and predictability in the GST system.
Issues with present litigation
- Compliance issues: The GST system is relatively new in India, having been implemented in 2017, and there have been several issues with compliance and interpretation of rules and regulations.
- Complex adjudication hierarchy: The current dispute resolution mechanism involves multiple layers of adjudication, starting with the GST officer and as mentioned above.
- Time-consuming process: This process can be time-consuming, costly, and burdensome for taxpayers, especially small and medium-sized enterprises.
Back2Basics: Finance Bill
- A Finance Bill is a proposed legislation that is introduced by the government to implement the financial proposals of the Union Budget for the upcoming financial year in India.
- It is a comprehensive document that outlines the government’s revenue and expenditure for the year, including changes in tax laws, tariffs, customs duties, and other fiscal measures.
- Since the Union Budget deals with these things, it is passed as a Finance Bill.
Types of Finance Bills
- There are different kinds of Finance Bills — the most important of them is the Money Bill. The Money Bill is concretely defined in Article 110.
- In India, there are three types of Finance Bills that can be introduced in the Parliament:
- Annual Finance Bill: This is the most common type of Finance Bill and is introduced by the government every year to give effect to the tax proposals announced in the Union Budget. It contains provisions related to taxation, expenditure, and revenue collection for the upcoming financial year.
- Finance Bill (Money Bill): A Money Bill is a type of Finance Bill that contains only provisions related to taxation and expenditure, but does not include any other matter. Money Bills are deemed to be passed by the Lok Sabha, the lower house of Parliament, and do not require approval from the Rajya Sabha, the upper house of Parliament.
- Finance Bill (Non-Money Bill): This type of Finance Bill contains provisions related to taxation and other matters, such as changes in the structure of regulatory bodies or the introduction of new policies. Unlike Money Bills, Non-Money Bills must be passed by both the Lok Sabha and the Rajya Sabha to become law.
How is money bill different from Finance Bill?
- A Money Bill is certified by the Speaker as such — in other words, only those Financial Bills that carry the Speaker’s certification are Money Bills.
- Article 110 states that a Bill shall be deemed to be a Money Bill if it contains only provisions dealing with all or any of the following matters:
(a) the imposition, abolition, remission, alteration or regulation of any tax;
(b) the regulation of the borrowing of money or any financial obligations undertaken
(c) the custody of the consolidated Fund or the Contingency Fund of India, the payment of moneys into or the withdrawal of moneys from any such Fund;
(d) the appropriation of moneys out of the consolidated Fund of India;
(e) the declaring of any expenditure to be expenditure charged on the Consolidated Fund of India or the increasing of the amount of any such expenditure;
(f) the receipt of money on account of the Consolidated Fund of India or the public account of India or the custody or issue of such money or the audit of the accounts of the Union or of a State; or
(g) any matter incidental to any of the matters specified in sub clause (a) to (f)
Get an IAS/IPS ranker as your 1: 1 personal mentor for UPSC 2024
Attend Now
Note4Students
From UPSC perspective, the following things are important :
Prelims level: Liberalised Remittance Scheme (LRS)
Mains level: Not Much
Central idea: The Reserve Bank of India (RBI) is being asked to monitor card spend under the Liberalised Remittance Scheme (LRS).
Liberalised Remittance Scheme (LRS)
- LRS is a facility provided by the Reserve Bank of India (RBI) to resident individuals to remit funds abroad for permitted current or capital account transactions or a combination of both.
- The scheme was introduced in 2004 and has been periodically reviewed and revised by the RBI.
- Under the scheme, resident individuals can remit up to a certain amount in a financial year for permissible transactions including education, travel, medical treatment, gifts, and investments in equity and debt securities, among others.
- The limit for LRS is currently set at USD 250,000 per financial year.
Eligibility for LRS
- LRS is open to everyone including non-residents, NRIs, persons of Indian origin (PIOs), foreign citizens with PIO status and foreign nationals of Indian origin.
- The Scheme is NOT available to corporations, partnership firms, Hindu Undivided Family (HUF), Trusts etc.
Benefits provided by LRS
- LRS is an easy process that anyone can use to transfer money between two countries.
- It’s especially useful for businesses because they can use it to transfer funds to India, and investors can receive their investments back home.
- LRS also has some added benefits, like fast transfer timing and no issues with exchange rates.
Get an IAS/IPS ranker as your 1: 1 personal mentor for UPSC 2024
Attend Now
Note4Students
From UPSC perspective, the following things are important :
Prelims level: Exercise Konkan
Mains level: NA
Ex Konkan, the annual bilateral maritime exercise between the Indian Navy and the Royal Navy, was recently held off the Konkan coast in the Arabian Sea.
Exercise Konkan 2023
- Konkan exercise is the annual bilateral maritime exercise between the Indian Navy and the UK’s Royal Navy.
- INS Trishul, a guided missile frigate, and HMS Lancaster, a Type 23 guided missile frigate, participated in this edition.
- They undertook multiple maritime drills to enhance interoperability between the two forces and imbibe best practices.
- The exercises covered all domains of maritime operations, air, surface, and sub-surface.
- It included gunnery shoots on the surface inflatable target ‘Killer Tomato’, helicopter operations, anti-air, and anti-submarine warfare drills, Visit Board Search and Seizure (VBSS), ship maneuvers, and exchange of personnel.
- The exercise will help the Indian Navy and Royal Navy work together to improve maritime security and maintain a rules-based order in the region.
Get an IAS/IPS ranker as your 1: 1 personal mentor for UPSC 2024
Attend Now
