Current Affairs 13 July 2023

CONTENTS

1. GST Council: 28% tax on online gaming, casinos and horse-racing
2. National Research Foundation (NRF)
3. Palliative Care
4. Global Multidimensional Poverty Index
5. Delhi HC Upholds Revocation of PepsiCo India’s IPR for Potato Variety (FL 2027)
6. E-Way Bill
7. Phosphine

 GST Council: 28% Tax on Online Gaming, Casinos and Horse-Racing

Context:

The Goods and Services Tax (GST) Council, in its 50th meeting, decided to levy a uniform 28% tax on full face value for online gaming, casinos and horse-racing, while reducing the rate for uncooked/ unfried snack pellets, cancer medicine and imitation zari thread.

Relevance:

GS III: Indian Economy

Dimensions of the Article:

1. About GST Council
2. Decisions Taken at the 50th GST Council Meeting

About GST Council

• Goods & Services Tax Council is a constitutional body for making recommendations to the Union and State Government on issues related to Goods and Service Tax.
• As per Article 279A (1) of the amended Constitution, the GST Council has to be constituted by the President within 60 days of the commencement of Article 279A.
• The Constitution (One Hundred and Twenty-Second Amendment) Bill, 2016, for the introduction of Goods and Services Tax in the country was introduced in the Parliament and passed by Rajya Sabha on 3rd August 2016 and by Lok Sabha on 8th August 2016.
• GST Council is an apex member committee to modify, reconcile or procure any law or regulation based on the context of goods and services tax in India.
• The GST council is responsible for any revision or enactment of rule or any rate changes of the goods and services in India.
• The council contains the following members:
  • Union Finance Minister (as chairperson)
  • Union Minister of States in charge of revenue or finance (as members)
  • The ministers of states in charge of finance or taxation or other ministers as nominated by each state’s government (as members).

Matters on which GST Council makes recommendations

• Taxes, cesses, and surcharges levied by the Centre, States and local bodies which may be subsumed in the GST;
• Goods and services which may be subjected to or exempted from GST;
• Model GST laws, principles of levy, apportionment of IGST and principles that govern the place of supply;
• Threshold limit of turnover below which goods and services may be exempted from GST;
• Rates including floor rates with bands of GST;
• Special rates to raise additional resources during any natural calamity;
• Special provision with respect to Arunachal Pradesh, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand;
• Any other matter relating to the goods and services tax, as the Council may decide.

Decisions Taken at the 50th GST Council Meeting:

Levy 28% GST on Online Gaming, Horse Racing, Casinos:

• No Distinction: The council agreed that there should be no differentiation between games of skill and games of chance for taxation purposes.
• Online Gaming Tax: The proposal for 28% GST on online gaming faced opposition, as Goa suggested a lower tax rate of 18% on platform fees.
• Concerns of Online Gaming Companies: Online gaming companies argue that a 28% GST rate will hinder their ability to develop new games and technologies and impact their competitiveness.

Reduced GST on Food and Beverages in Cinema Halls:

• Previous Tax Rates: Movie tickets below Rs 100 were taxed at 12%, while tickets above this threshold attracted 18% GST.
• Composite Supply: The entire supply, including tickets and eatables, will be treated as a composite supply and taxed at the applicable rate of the principal supply, which is the cinema ticket.
• Revised Tax Rate: Restaurants inside cineplexes will now attract a 5% GST rate instead of the previous 18%.

Exemptions and Clarity on Taxation:

• Import of Cancer Drug Exemption: GST exemption was granted for the import of cancer drug Dinutuximab.
• Exemption for Food for Special Medical Purposes: GST exemption was also announced for Food for Special Medical Purposes (FSMP) used in the treatment of rare diseases.
• Definition of Utility Vehicles: Clarity was provided on the definition of utility vehicles, and norms for registration were tightened.
• Compensation Cess for MUVs: A 22% compensation cess will be levied on Multi Utility Vehicles (MUVs), while Sedans were not included in the list.

Setting up Appellate Tribunal:

• Establishment of Appellate Tribunal: The council decided to set up an appellate tribunal to address the requests from states for benches. No request for a bench will be denied.

-Source: The Hindu

National Research Foundation (NRF)

Context:

The Union Cabinet has approved the introduction of the National Research Foundation (NRF) Bill in Parliament, placing once again the debate on science and technology funding in the spotlight.

Relevance:

GS II: Education

Dimensions of the Article:

1. Salient Features of the NRF Bill 2023
2. National Research Foundation
3. What is the Objective Behind Creating NRF?
4. Significance of NRF

Salient Features of the NRF Bill 2023

The NRF Bill 2023, which aims to establish the National Research Foundation (NRF) in India, has several salient features, including:

• Establishment of NRF: The bill provides for the establishment of the National Research Foundation, which will serve as a platform to support and promote research and development activities across universities, colleges, research institutions, and R&D laboratories in India.
• Culture of Research and Innovation: The NRF aims to foster a culture of research and innovation by providing funding, resources, and support for R&D initiatives. It intends to create an environment that encourages and nurtures scientific research and innovation.
• Repeal of SERB: The proposed bill repeals the Science and Engineering Research Board (SERB), which was established by Parliament in 2008. The SERB, which operates under the Department of Science and Technology (DST), will be subsumed into the NRF. This consolidation is aimed at streamlining and strengthening the research funding process.
• Funding and Support: The NRF will play a crucial role in providing funding and support for scientific and technological research projects, including funding for S&T start-ups, establishment of incubators, and financing science-related initiatives in central and state universities.

National Research Foundation

The NRF, or National Research Foundation, is a proposed organization that will be established in India to promote and support research and development activities across universities, colleges, research institutions, and R&D laboratories.

Here are some key points about the NRF:

Establishment and Cost:

• The NRF will be set up as per the recommendations of the National Education Policy (NEP). It is estimated to have a total cost of ₹50,000 crore from 2023-28.
• The government will contribute ₹10,000 crore over five years, and around ₹36,000 crore is expected to come from the private sector as investments into research.

Role of DST:

• The Department of Science and Technology (DST) will be an “administrative” department of the NRF.
• This means that the DST will work under the NRF’s umbrella, and its functions and responsibilities will be aligned with the goals and objectives of the NRF.

Governing Board:

• The NRF will have a Governing Board that will oversee its operations and decision-making.
• The Prime Minister of India will serve as the ex-officio President of the Board, while the Union Minister of Science & Technology and Union Minister of Education will be the ex-officio Vice-Presidents.
• The Board will also include eminent researchers and professionals from various disciplines.

Executive Council:

• The NRF’s functioning will be governed by an Executive Council, which will be chaired by the Principal Scientific Adviser to the Government of India.
• The Executive Council will play a key role in formulating policies, making strategic decisions, and ensuring the effective implementation of NRF’s initiatives.

Funding for the NRF:

• The NRF will have a budget of ₹50,000 crore for five years.
• The government’s share will be 28% (₹14,000 crore), while the remaining 72% (₹36,000 crore) will come from the private sector.
• The government’s share is expected to increase to ₹20,000 crore per year in the future.
• Out of the government’s share, ₹4,000 crore will be sourced from the existing Science and Engineering Research Board’s budget, which will be included in the NRF.
• Additionally, the government has allocated an extra ₹10,000 crore over the next five years for the NRF.

Comparison with Other Economies:

• The increase in India’s gross domestic expenditure on research and development (GERD) through the NRF is considered modest, constituting less than 2% of GERD.
• When comparing GDP and research spending with other major economies like the U.S. and China, India’s investment in research and development is significantly lower.
• In 2017-18, India’s GERD was ₹1,13,825 crore, which was nearly 24 times less than the U.S. and China during the same period, despite India’s GDP being much smaller.
• Over the past five years, the gap between India’s research spending and that of other countries has further widened.

What is the Objective Behind Creating NRF?

The creation of the National Research Foundation (NRF) in India is driven by several objectives aimed at promoting equitable and increased research funding, fostering collaboration, and encouraging participation from the private sector.

Here are the key objectives behind the establishment of the NRF:

Equitable Research Funding:

• The NRF aims to ensure that scientific research is conducted and funded in a fair and equitable manner.
• Currently, prestigious institutions like the Indian Institutes of Technology (IITs) and the Indian Institute of Science (IISc) receive a significant portion of research funding, while state universities receive comparatively less (around 10%).
• The NRF intends to address this disparity and provide greater research funding opportunities to a wider range of institutions.

Prioritization of Research Funding:

• The NRF, through its Executive Council, will prioritize research funding and determine the areas that require support and investment.
• This strategic approach will enable the NRF to allocate resources to areas of national importance, emerging disciplines, and societal needs.

Collaboration and Partnerships:

• The NRF aims to foster collaboration among industry, academia, government departments, and research institutions.
• It seeks to establish effective interfaces for engagement and contribution from industries, state governments, and scientific and line ministries.
• By forging strong collaborations, the NRF intends to leverage the strengths and resources of different stakeholders to drive research and innovation.

Policy Framework and Regulatory Processes:

• The NRF will play a crucial role in creating a policy framework and regulatory processes that encourage collaboration and increased spending by industries on research and development (R&D).
• This includes establishing mechanisms to streamline participation, facilitate knowledge exchange, and incentivize private sector investment in R&D activities.

Significance of NRF:

• Addressing Regional Imbalances: One of the key significance of NRF is its focus on funding projects in peripheral, rural, and semi-urban areas that often remain neglected in terms of science funding. By prioritizing research in these areas, the NRF aims to bridge the regional imbalances and promote scientific development across the country.
• Multidisciplinary Research: The NRF goes beyond traditional boundaries by promoting research not only in the natural sciences and engineering but also in social sciences, arts, and humanities. This multidisciplinary approach recognizes the interconnectedness of different fields and encourages holistic research that can address complex societal challenges and foster innovation.
• Implementation of Missions: The NRF will play a crucial role in the implementation of various missions, such as the supercomputer mission or the quantum mission. These missions are aimed at advancing specific areas of scientific research and technological development. The NRF’s involvement will provide the necessary funding, support, and coordination to drive these missions effectively and achieve their objectives.
• Research and Innovation Ecosystem: By bringing together academia, industry, government departments, and research institutions, the NRF strengthens the research and innovation ecosystem in the country. It creates a platform for collaboration, knowledge exchange, and partnerships, fostering an environment where research ideas can thrive, innovations can be commercialized, and societal impact can be realized.

-Source: The Hindu

Palliative Care

Context:

India, with nearly 20% of the world’s population, faces a significant burden of non-communicable diseases. Conditions such as cancer, diabetes, hypertension, and respiratory diseases are on the rise, necessitating the need for palliative care.

Relevance:

GS II: Health

Dimensions of the Article:

1. About Palliative Care
2. The Status of Palliative Care in India
3. Challenges in the Status of Palliative Care in India
4. About Non-communicable diseases

About Palliative Care:

• Palliative care is a form of medical care that prioritizes improving the quality of life for individuals with serious illnesses.
• It focuses on preventing suffering and identifying patients who may be receiving excessive medical treatments that do not enhance their quality of life.

Key Points:

• Palliative care addresses the physical, psychological, spiritual, and social needs of individuals with conditions such as heart failure, kidney failure, neurological diseases, and cancer.
• The World Health Organization (WHO) estimates that around 40 million people require palliative care annually, with 78% of them residing in low- and middle-income countries.
• Currently, only approximately 14% of those in need of palliative care worldwide actually receive it.
• The WHO has recognized palliative care as an integral part of comprehensive services for noncommunicable diseases (NCDs) through the Global Action Plan for the Prevention and Control of NCDs 2013-2020.
• In 2019, the World Health Assembly extended the WHO Global Action Plan for the prevention and control of NCDs from 2013-2020 to 2030.

Importance and Impact:

• Palliative care is essential for improving the well-being and comfort of individuals facing serious illnesses.
• It ensures that medical interventions align with the patient’s goals and values, preventing unnecessary treatments and financial burdens on families.
• By acknowledging palliative care as a human right, it underscores the importance of providing comprehensive care to those in need.
• Expanding access to palliative care is crucial to meet the global demand and address disparities in its availability.

The Status of Palliative Care in India:

Availability:

• Palliative care in India is primarily concentrated in urban areas and tertiary healthcare facilities.
• Only a small percentage, estimated to be 1-2%, of the 7-10 million people in India who require palliative care have access to it.

Implementation and Funding:

• The National Palliative Care Program does not have a separate allocated budget.
• Palliative care is included as part of the “Mission Flexipool” under the National Health Mission (NHM).

National Health Programs:

• The National Programme for Prevention & Control of Cancer, Diabetes, Cardiovascular Diseases & Stroke (NPCDCS) was launched in 2010 and later revised as the National Programme for Prevention & Control of Non-Communicable Diseases (NP-NCD).
• It aims to address the growing burden of noncommunicable diseases in India by providing comprehensive care across all levels of healthcare.

Challenges in the Status of Palliative Care in India:

Lack of Awareness and Understanding:

• There is a general lack of awareness and understanding about palliative care among the public and healthcare professionals in India.
• Many people are unaware of the benefits of palliative care and may confuse it with end-of-life care.
• Shortage of Dedicated Facilities and Trained Professionals:
• India faces a shortage of dedicated palliative care centers, hospices, and trained healthcare professionals.
• This limits the availability of palliative care services, especially in rural and remote areas.

Inadequate Training in Palliative Care:

• Healthcare professionals, including doctors, nurses, and caregivers, often lack sufficient training in palliative care.
• This hinders their ability to provide effective pain and symptom management, as well as psychosocial support to patients.

Neglect of Pediatric Palliative Care:

• Pediatric palliative care has been neglected for a long time in India.
• Many children facing moderate to severe suffering, often due to conditions like cancer, birth defects, or neurological disorders, do not receive adequate palliative care.

Inadequate Focus in National Health Programs:

• The revised operational guidelines of the National Programme for Prevention & Control of Non-Communicable Diseases (NP-NCD) have not adequately addressed the need for palliative care.
• The implementation of palliative care services under NP-NCD has been slow and uneven, leading to limited progress in expanding access to care.

About Non-communicable diseases:

• Non-communicable diseases (NCDs), also known as chronic diseases, are medical conditions that are not caused by infectious agents and cannot be transmitted from one person to another.
• NCDs are generally long-lasting and progress slowly over time.
• They are often associated with lifestyle factors, environmental influences, and genetic predisposition.

Common examples of non-communicable diseases include:

• Cardiovascular diseases: These include conditions such as heart disease, stroke, and hypertension (high blood pressure). They are usually related to factors like poor diet, physical inactivity, smoking, and excessive alcohol consumption.
• Cancer: Non-communicable diseases include various types of cancer, such as lung cancer, breast cancer, colorectal cancer, and prostate cancer. Risk factors for cancer can include tobacco use, exposure to certain chemicals or radiation, unhealthy diet, and family history.
• Chronic respiratory diseases: Conditions like chronic obstructive pulmonary disease (COPD), asthma, and occupational lung diseases fall under this category. Factors such as tobacco smoke, indoor and outdoor air pollution, and occupational hazards contribute to the development of these diseases.
• Diabetes: Diabetes is a metabolic disorder characterized by high blood sugar levels. It can be of two main types: type 1 diabetes, which is usually diagnosed in childhood, and type 2 diabetes, which is typically associated with lifestyle factors such as obesity, physical inactivity, and unhealthy diet.
• Mental health disorders: While mental health conditions can have various causes, some are considered non-communicable diseases. These include depression, anxiety disorders, bipolar disorder, and schizophrenia.
• Chronic kidney disease: This refers to the long-term damage to the kidneys, leading to reduced kidney function over time. Diabetes, hypertension, and certain genetic factors can contribute to the development of chronic kidney disease.

-Source: The Hindu

Global Multidimensional Poverty Index

Context:

Recently, the Global Multidimensional Poverty Index (MPI) 2023 has been released by the United Nations Development Programme (UNDP) and the Oxford Poverty and Human Development Initiative (OPHI).

Relevance:

GS III: Indian Economy (Growth and Development)

Dimensions of the article:

1. What is multidimensional poverty?
2. Multidimensional Poverty Index (MPI)
3. Global Multidimensional Poverty Index (MPI)
4. Key Highlights of the Index

What is multidimensional poverty?

• Multidimensional poverty refers to the multiple deprivations that poor people face on a daily basis, such as poor health, a lack of education, insufficient living standards, disempowerment, low employment quality, the fear of violence, and living in ecologically hazardous places, to name a few.
• In order to formulate policies aiming at alleviating poverty and hardship in a nation, a multidimensional measure of poverty might include a variety of indicators that represent the complexity of this phenomenon.

Multidimensional Poverty Index (MPI)

• Multidimensional Poverty Indices use a range of indicators to calculate a summary poverty figure for a given population, in which a larger figure indicates a higher level of poverty.
• This figure considers both the proportion of the population that is deemed poor, and the ‘breadth’ of poverty experienced by these ‘poor’ households, following the Alkire & Foster ‘counting method’.

The Alkire-Foster ‘counting method’

• The Alkire-Foster (AF) method is a way of measuring multidimensional poverty developed by OPHI, which involves counting the different types of deprivation that individuals experience at the same time, such as a lack of education or employment, or poor health or living standards.

Positives and Criticism

• MPI advocates state that the method can be used to create a comprehensive picture of people living in poverty, and permits comparisons both across countries, regions and the world and within countries by ethnic group, urban/rural location, as well as other key household and community characteristics.
• MPIs are useful as an analytical tool to identify the most vulnerable people – the poorest among the poor, revealing poverty patterns within countries and over time, enabling policy makers to target resources and design policies more effectively.
• Critics of this methodology have pointed out that changes to cut-offs and thresholds, as well as the indicators included and weightings attributed to them can change MPI scores and the resulting poverty evaluation.

Global Multidimensional Poverty Index (MPI)

• The Global Multidimensional Poverty Index (MPI) was developed in 2010 by the Oxford Poverty & Human Development Initiative (OPHI) and the United Nations Development Programme and uses health, education and standard of living indicators to determine the incidence and intensity of poverty experienced by a population.
• The Global MPI is released Annually by UNDP and OPHI and the results published in their websites.
• The index is released at the High-Level Political Forum (HLPF) on Sustainable Development of the United Nations.

Parameters

Global MPI is computed by assigning scores for each surveyed household on 10 parameters.

• Nutrition,
• Child mortality,
• Years of schooling,
• School attendance,
• Cooking fuel,
• Sanitation,
• Drinking water,
• Electricity,
• Housing,
• Household assets.

Key Highlights of the Index:

• Globally, 1.1 billion people (18% of the total population) are acutely multidimensionally poor across 110 countries.
• Sub-Saharan Africa has 534 million poor and South Asia has 389 million, accounting for the majority of global poverty.
• Children under 18 years old make up half of the MPI-poor population, with a poverty rate of 27.7%.
• India has more than 230 million people living in poverty, and around 18.7% of the population falls under the category of vulnerability.
• India has made significant progress in poverty reduction, with 415 million people escaping poverty between 2005-06 and 2019-21.
• The incidence of poverty in India declined from 55.1% in 2005/2006 to 16.4% in 2019/2021.
• India has shown improvement in deprivation indicators related to health, education, and standard of living.
• Poverty reduction has been observed across regions and socio-economic groups, with the poorest states and groups experiencing the fastest progress.
• Recommendations include the need for context-specific multidimensional poverty indices that align with national definitions of poverty to better understand and address poverty at the country level.

-Source: Down To Earth

Delhi HC Upholds Revocation of PepsiCo India’s IPR for Potato Variety (FL 2027)

Context:

The Delhi High Court recently upheld the decision made by made by Protection of Plant Varieties and Farmers’ Rights Authority (PPVFRA) regarding the revocation of PepsiCo India’s intellectual property protection for a potato variety (FL 2027).

Relevance:

GS III: Indian Economy

Dimensions of the Article:

1. FL 2027 Potato Variety Case
2. Protection of Plant Varieties and Farmers’ Rights Authority (PPV&FRA)
3. Few notable cases involving patent infringement issues with foreign companies in India

FL 2027 Potato Variety Case

The FL 2027 potato variety case revolves around PepsiCo’s application for the registration and protection of FL 2027 as a potato variety for chip production in India. Here are the key points:

• FL 2027 is a potato variety developed by Frito-Lay Agricultural Research specifically for chip manufacturing by PepsiCo’s Lay’s brand.
• It possesses qualities such as high dry matter, low sugar content, and lower moisture content, which make it suitable for chip production.
• PepsiCo India Holdings was initially granted a certificate of registration for FL 2027 as an “extant variety” in 2016 by PPVFRA.
• The certificate allowed PepsiCo exclusive rights to produce, sell, market, and distribute FL 2027 for a period of 6 years, extendable up to 15 years.
• However, PepsiCo had applied for the registration of FL 2027 as a “new variety,” which required meeting additional criteria, including novelty.
• FL 2027 did not meet the criterion of novelty as it had already been commercialized in Chile in 2002, contrary to the information provided by PepsiCo.
• Due to the incorrect information and failure to meet the criteria for a “new variety,” PPVFRA revoked the protection in December 2021 and rejected PepsiCo’s application for renewal in February 2022.
• PepsiCo challenged PPVFRA’s decision in the Delhi High Court.
• The Delhi High Court upheld the revocation of intellectual property protection, stating that PepsiCo had wrongly applied for registration as a “new variety” and provided incorrect information about the first commercialization date.

Protection of Plant Varieties and Farmers’ Rights Authority (PPV&FRA)

• Created as a Statutory body by an act of Parliament
• Works under the Department of Agriculture, Cooperation and Farmers Welfare, Ministry of Agriculture and Farmers Welfare
• The Protection of Plant Varieties and Farmers’ Rights Authority was established on 11 November 2005 to implement the provisions of the PPV&FR Act, 2001.

Objective of the PPV&FR Act, 2001:

• Establish an effective system for the protection of plant varieties
• Recognize the rights of farmers and plant breeders
• Encourage the development of new plant varieties

Key Features of the Legislation:

• Adoption of a sui generis system for plant variety protection
• Recognizes the contributions of commercial plant breeders and farmers in plant breeding activity
• Implements Trade-Related Aspects of Intellectual Property Rights (TRIPs) in a manner that supports socio-economic interests of all stakeholders
• Includes provisions to benefit private and public sectors, research institutions, and resource-constrained farmers

Composition of the Authority:

• Chairperson as the Chief Executive
• 15 members, including ex-officio members from various Departments/Ministries, representatives from State Agricultural Universities (SAUs), State Governments, farmers, tribal organizations, seed industry, and women organizations associated with agriculture
• Registrar General as the ex-officio Member Secretary

Functions of the Authority:

• Registration of new plant varieties, essentially derived varieties (EDV), and extant varieties
• Development of Distinctiveness, Uniformity, and Stability (DUS) test guidelines for new plant species
• Characterization and documentation of registered varieties
• Compulsory cataloguing facilities for all plant varieties
• Documentation, indexing, and cataloguing of farmers’ varieties
• Recognition and rewarding of farmers and communities engaged in conservation and improvement
• Preservation of plant genetic resources and maintenance of the National Gene Bank
• Maintenance of the National Register of Plant Varieties

Few notable cases involving patent infringement issues with foreign companies in India

• Monsanto vs. Nuziveedu Seeds: This case involved a patent infringement suit by Monsanto against Nuziveedu Seeds, an Indian seed company, for using Monsanto’s Bt cotton technology without paying royalties. The parties settled the dispute through arbitration in 2017.
• Novartis vs. Union of India: This case revolved around Novartis’ patent application for the anti-cancer drug Glivec. The Indian Patent Office and the Intellectual Property Appellate Board rejected the application, and the Supreme Court of India upheld the rejection in 2013.
• Ericsson vs. Micromax: This case involved a patent infringement suit by Ericsson against Micromax, an Indian mobile phone manufacturer, for using Ericsson’s standard essential patents (SEPs) related to 2G, 3G, and 4G technologies without obtaining a license. The parties settled the dispute through mediation in 2014.

-Source: Indian Express

E-Way Bill

Context:

The GST Council meeting recently gave sanction to issue the order making e-way bill mandatory for intra-state transportation of gold, gold jewellery and precious stones.

Relevance:

GS III: Indian Economy

Dimensions of the Article:

1. About E-Way Bill
2. Who Should Generate an E-Way Bill?

About E-Way Bill:

• An e-way bill, short for electronic way bill, is a permit required for inter-state and intra-state transportation of goods valued over Rs. 50,000.
• It contains details of the goods, consignor, recipient, and transporter.
• The e-way bill can be electronically generated through the Goods and Services Tax Network (GSTN) portal.

Key Features:

• Unique E-Way Bill Number: When an e-way bill is generated, it is assigned a unique E-Way Bill Number (EBN) which is accessible to the supplier, recipient, and transporter.
• Pre-Shipment Requirement: The e-way bill must be generated before the goods are shipped, and it should include all necessary details.
• Verification and Penalties: Although check-posts have been abolished under GST, authorities can intercept a consignment at any point to verify its e-way bill. Non-compliance may result in penalties of Rs. 10,000 or the tax sought to be evaded, whichever is greater.

Implementation and Exclusions:

• Mandatory Implementation: The GST e-way bill became mandatory from April 1, 2018, for all inter-state transportation of goods valued above Rs. 50,000.
• Phased Implementation: From April 15, 2018, it was gradually implemented for intra-state movement of goods within a state.
• Validity: The e-way bill’s validity depends on the distance the goods need to travel, typically one day for every 100 km.
• Excluded Goods: Perishable items, gold and silver jewelry, cooking gas cylinders, raw silk, wool, handlooms, and certain other items are excluded from the e-way bill requirement.

Who Should Generate an E-Way Bill?

• Registered Persons: Registered individuals must generate an e-way bill when there is a movement of goods valued over Rs. 50,000 to or from their premises. They may also generate the e-way bill for goods below this threshold.
• Unregistered Persons: Unregistered individuals are also required to generate e-way bills. If an unregistered person supplies goods to a registered person, the receiver assumes the responsibilities of compliance.
• Transporters: Transporters carrying goods via road, air, rail, etc., must generate an e-way bill if the supplier has not already done so.

-Source: Indian Express

Phosphine

Context:

Recently, scientists have detected phosphine at deeper level in Venus’ atmosphere than before using the James Clark Maxwell Telescope (JCMT) at Mauna Kea Observatory, Hawaii.

Relevance:

GS III: Science and Technology

Dimensions of the article:

1. Phosphine
2. Properties of Phosphine
3. Uses of Phosphine
4. Key Facts about Venus

Phosphine:

• Phosphine is naturally produced on Earth by bacteria in low-oxygen environments.
• Earth bacteria acquire phosphate from minerals or biological material and combine it with hydrogen to produce phosphine.
• Also known as hydrogen phosphide.

Properties of Phosphine:

Colorless, Flammable, and Toxic:

• Phosphine is a colorless gas with a strong garlic-like odor.
• It is highly flammable and extremely toxic.

Formation:

• Phosphine is formed through the action of a strong base or hot water on white phosphorus.
• It can also be generated by the reaction of water with calcium phosphide (Ca3P2).

Structural Similarity:

• Phosphine has a structural resemblance to ammonia (NH3).
• However, it is a less effective solvent and less soluble in water compared to ammonia.

Uses of Phosphine:

Semiconductor and Plastics Industries: Phosphine finds application in the semiconductor and plastics industries.

Flame Retardant: It is used in the production of flame retardants.

Pesticide: Phosphine serves as a pesticide for stored grain.

Key Facts about Venus:

• Proximity to Earth: Venus is Earth’s closest planetary neighbor.
• Structure and Position: It has a structure similar to Earth but is slightly smaller and the second planet from the sun.
• Atmosphere: Venus is enveloped by a dense and toxic atmosphere that traps heat.
• Extreme Surface Temperatures: Surface temperatures on Venus can reach an intense 880 degrees Fahrenheit (471 degrees Celsius).
• Slow Rotation: Venus rotates very slowly on its axis, with one day on Venus lasting 243 Earth days.
• Unique Spin: Unlike other planets in our solar system, Venus spins clockwise on its axis.

-Source: Live Mint