Whispers Forum

Pl tell the GST rate for transportation of goods :
1. By road
2. By train
2 container cargo by train
4. By airlines on domestic journey
5 By airlines on international journey
6. By sea (separately as cif and fob) further bifurcated if vessel hired by exporter v importer
7 By pipelines
8 By multimodal transportation
9. Agency services of transportation of goods by road
10 Courier
11. Time charters
12. Voyage charters
Your answer should inform both the tax rate and eligibility for tax credits.
If the entire north block can give the answers I’m prepared to take sanyas.
VKG
Civil Services Interviews by UPSC
Corona Virus is carnivorous, likely to reach the peak next month. Let us hope, the UPSC successfully starts the personality tests for CS-2019 on July 20 and complete the job as per schedule.
Sample some questions.
Will the aspirants be asked to appear before PT Boards with masks?
Will the medical examinations including Corona tests, be conducted before PTs or thereafter, as in the past?
Is the idea of holding " Virtual Interviews " for candidates coming from outside Delhi, being mulled in UPSC ?
A K Saxena (A former civil servant)

The Appellant sought information regarding the copy of the Rule under which two conditions were imposed on the Defence Assistant which led to the withdrawal of his Defence Assistant from his case along with other information claiming that they related to allegation of corruption and human rights violation. He submitted that the information was wrongly and malafidely denied by the Cabinet Secretariat on the pretext of the Organization being exempted under Section 24(1) of the RTI Act, 2005. He further submitted that the copies of his APAR were also not provided to him violating his basic fundamental rights. The CIC observed that there is complete negligence and laxity in the public authority in dealing with the RTI applications. The CIC directed the FAA to re-examine the queries of the RTI application and furnish a clear, cogent, precise reply along with the copy of his own APAR to the Appellant within a period of 30 days. The CIC also instructed the Cabinet Secretariat to convene periodic conferences/seminars to sensitize, familiarize and educate the concerned officials about the relevant provisions of the RTI Act, 2005 for effective discharge of its duties and responsibilities.
Comments
It is sometimes seen that RTI applications are being ignored and set aside without application of mind which reflects disrespect towards the RTI Act, 2005 itself. On many occasions the CIC has expressed its displeasure on the casual and callous approach adopted by the Public Authorities in responding to the RTI application which is against the spirit of the RTI Act.
Citation: Mr. Dev Raj Singh v. Cabinet Secretariat in Second Appeal No.:- CIC/CABST/A/2018/162403-BJDate of Decision : 12.06.2020
Dr. Anuradha Verma (dranuradhaverma@yahoo.co.in) is an expert on RTI matters and has co-authored the books RIGHT TO INFORMATION - LAW AND PRACTICE and PIO’s guide to RTI. Apart from her weekly article here, her other articles can be read at the website of RTI Foundation of India at the link: www.rtifoundationofindia.co

MNREGA and MPLADS/MLA LADS deserve a dispassionate and deep evaluation by high grade economists, social and constitutional experts. It pains to see the beneficiaries, in particular women, carrying soil on their heads in this 21st Century. Can they be expected to sanitize their hands every time they touch anything? What about Cleanliness programme (Swachhta Abhiyan)? Is two India going to be a reality for another century: one belonging to the 5 trillion economy and the other to MNREGA? Does it remind of the manual scavenging? Do the politicians taking pride in starting the scheme realize how demeaning it is? Besides, even such degrading employment comes for about 100 days in a year (365 days!) for some only. The way the scheme has so far been implemented has only spread the virus of corruption at the community level. The poor, who did not know what “corruption” was, saw it being practiced in the villages by petty politicians. The result: Loss of power and decline from approximate 444 to just 44. Added to it was the MPLAD Scheme which gave funds for development but ended up building pucca boundary walls at the farms of politicians. The scheme was born when Harshad Mehta displayed on TV a suitcase filled with 1 Crore rupees which he had paid to XYZ as bribe. The noise created by such a scandal was silenced by launching the MPLAD Scheme and each MP was given Rs. 2 Crores to be spent under the scheme for local area development. May be, many new bridges/roads have been built with these funds! Mahatma Gandhi did not visualize rural employment as the scheme does, but gave a solid workable perpetual skill based and market led scheme of Khadi and Village Industries. Nobody has explored the huge scope for high skill development, induction of modern technology at village industry level, immense gainful employment opportunities in the area of khadi as well as village industry. As an illustration the shoe/chappal/juti industry can be taken. The freedom leaders wore chappals made locally. We all know Kohlapuri chappals. What technological improvement we have introduced in making these daily use mass consumption goods? They are as rough as 73 years ago! Does technology stop using the same raw material for these chappals which is used for sports shoes, snow shoes or desert shoes? Developed countries take pride in handmade shoes/handbags, but we promote machine made goods! An assured market of 130 Crore consumers is great economic opportunity. The 6 feet plus body weighing between 75 to 125 kg has strong feet that require chappals made so well as to provide comfort to the user and serve long (like international brands Puma/Adidas etc.) Who discourages growth ? The same lobbies that make windfall profits by discouraging use of cotton clothes in the tropical climate of India. The entire village industry sector and small scale industry sector is the “core” consumer products sector with turnover in trillions. Unfortunately, this sector has been denied technological improvement/ modernization opportunities. Unfortunately, the welfare mindsets ruling the country discourage self-reliance. But employment is every Indian’s birth right. Those who thrive on borrowed ideas alone may laugh at innovative ideas but can’t fault the potential for economic growth germane to the typically Indian ethos, environment and wholesome development. What does a big industry give? It is germane to large industry to create pollution, garbage and effluents without proper disposal. Large industry need not replace village industry but must only supplement and compliment the economic needs of the nation. Populism is one thing and nation building another. MNREGA & MPLADS serve the political purpose of publicity for votes.
M L Gupta

It should. ISRO is a monopolistic organisation filled with sub par scientists. None from IITs wants to join them. It’s a den of nepotism. High time it’s given to outside purview. Their Controllers they manipulate or make them run away by harassment.
Rohit
Commutation leave to govt employees
In view of grave situation prevailing in Delhi, DoPT may like to issue instructions for availing commutation leave to govt employees who are above 55 years of age and who have comorbidities, without any permission from doctors.
Sanjay
Despite months of lockdown, country not ready to deal with Covid 19
The irony of the situation - despite months of lockdown, the country is not ready to deal with the Covid 19 situation. The worst is that no one is willing to take a responsibility and say that they messed up with the situation. The RTI at least shows the basic flaws in the manner the country is handling the situation. Real Bad situation for which everyone is responsible. God help the country.
G V Shivkumar

Employment generation has been a key decisive factor in the Presidential elections in the United States from the days of Franklin D. Roosevelt (FDR) who dented the Great Depression of the 1930s by his massive employment generation programmes like laying of highways connecting and construction of huge reservoirs e parks and and development of large parks and play grounds of inspired and guided by Lord John Maynared Keyenes , Cambridge University UK and his Treasury Secretary Daxter White a student of Lord Keynes. In February 2019 I published two articles, Donald Trump; the Economic Czar in the Business Standard ( February 9)and Jobs and the Wall i(February 20 2019 Hindu Business Line. In these articles I had shown how the Dow Jones which was hovering in the region of 12,000 during Obama's tenure at the White House, jumped to 20,000 within ten days of Donald Trump assuming charge as the President of the United States and Trump was committed to create 25 million jobs during the next five years and construction of a wall across the Mexicn border would create 25,000 jobs. President Trump whose attention was drawn to these two articles by two Republican Senators had quipped "What does the Chennai guy think of my prospects for a second term ?"
My article Will Trump get a Second Term ? published in the Business Standard on March 4 2019, was the answer to Trump's question. I pointed out that the performance of the US economy in the first two years had been spectacular. as shown by employment data. While Hillary Clinton took the "Rust Belt" area for granted and never cared to visit those old industrial towns like Pittsburgh, Donald Trump did. Apart from economic indicators in favour of Trump, I had held that the absence of a credible and strong opponent had made things made relatively easy for Trump to win his Second Term besides the fact Joe Biden was not in tune with the current Democratic Party. Now Joe Biden seems to have spoiled his copy boo by his racist remark: "If you have a problem in figuring out whether to vote for me or Trump, then you aren't black'' suggesting that the Democrats have always been taking the Black votes for granted.
While the corona virus had practically ruined the chances of Trump for a second term, the employment data released on June 5 seem to have brightened the prospects of Trump. The unemployment has registered a decline accounted for by large numbers getting jobs in the construction industry.. If, however, the corona virus is not contained by October it will be a tough ride for Trump and Joe Biden might just walk into the White House. The match will not be over till the last ball is bowled.
Dr Sitharam Gurumurthi IAS (TN: 72) Retired
Yes, this years' I-Day celebrations should be simple
I fully agree with AK Saxena, this years' Independence Day celebrations should be simplest Flag Hoisting Ceremony. Diplomatic Corpse can be sent a regret letter that it is going to be simple this time in view of CoronaVirus crisis. Hope GoI will think it over on these lines.
Harish Kumar

There are around 150 vacancies at the level of DS in central Government which are to be filed by promotion of Under Secretaries and in this difficult time such huge vacancy is adversely affecting the working of govt...
A Regular Visitor
Independence Day celebrations
Due to Covid-19 infections in the country, the Union of India must consider scaling down celebrations of the Independence Day functions both at Centre and States, at least this year. This can be achieved by eliminating participation of children, old citizens ( both vulnerable to Corona infections) and general public to enforce mandatory physical distancing. Extra-ordinary situations call for bold decisions.
A K Saxena (A former civil servant)

The Complainant sought the district wise details of the hospitals and healthcare facilities designated as COVID-19 treatment centres; address and telephone numbers; criteria for designating them as COVID-19 treatment centres; hospitals and healthcare facilities whose status as COVID 19 treatment centres was withdrawn, etc. Explaining that the information sought was in the larger public interest directly pertaining to the COVID-19 pandemic situation, the Complainant submitted that the suo motu disclosure of information would immensely benefit the patients for taking timely action. Similarly, a non-COVID-19 patient could avoid approaching the hospitals designated as COVID-19 treatment centres. The Complainant submitted that the since the consolidated district wise information of COVID-19 treatment centres was not available in the public domain or the website of the Ministry of Health and Family Welfare, Directorate General of Health Services or the Indian Council of Medical Research, he was constrained to file an RTI application and subsequently the instant Complaint since it is a matter pertaining to life and liberty of citizens.
The CIC was appalled to learn this basic information could not be provided to the information seeker by any of the Respondents. The CIC further observed that the information sought ought to have been suo motu disclosed on the website of the Public Authority at the outset so as to obviate the necessity for an information seeker to obtain the same through an RTI application. The CIC observed that the decisions themselves and the senior decision makers involved are thoroughly documented in order for the Governments to remain accountable both during and after the crisis for future generations to be able to learn from these actions. The CIC issued an advisory to the Secretary, M/o H&FW to designate an officer of an appropriate seniority as a Nodal Officer to examine the matter and suo motu disclose the information sought in the RTI application on the website of the Public Authority within a period of 15 days in the larger public interest.
Comments
India is known as a software power and it would be quite easy to have a consolidated district wise data of Covid facilities and their mapping om Google Maps for the benefit of the citizens. Section 4(2) of the RTI Act mandates every public authority to provide as much information suo-motu to the public at regular intervals through various means of communications, including the Internet, so that the public need not resort to the use of RTI Act.
Citation: Mr. Venkatesh Nayak v. Indian Council of Medical Research, Ministry of Health & Family Welfare, DGHS, Department of Health & Family Welfare in Complaint No. CIC/MOHFW/C/2020/668909-BJ + CIC/DTGHS/C/2020/668913-BJ, Date of Decision: 05.06.2020
Dr. Anuradha Verma (dranuradhaverma@yahoo.co.in) is an expert on RTI matters and has co-authored the books RIGHT TO INFORMATION - LAW AND PRACTICE and PIO’s guide to RTI. Apart from her weekly article here, her other articles can be read at the website of RTI Foundation of India at the link: www.rtifoundationofindia.co

Vivad se Vishwas scheme was brought in this year budget and is being implemented to resolve the cases which are stuck in different courts and tribunals. The whole idea is to generate Vishwas between tax administration and tax payers. But it looks that tax authorities are in no good mood to create a positive trust factor. The things can be judged by the fact that only 3 to 4% people are paying tax in the country. ITR forms have been notified for AY 2020-21. ITR1 is being used by salaried class, pensioners, house wives who do not income from business and has highest compliance. ITR1 filers have been deprived of legitimate right to mention tax exempt income under Sec.112A as this section does not appear in exempt income category in drop down menu in the form. This approach is not right, Earlier Sec,10(38) in FY 2017-18 was available in ITR1. As this section was removed but sec.112A was not brought in the form. This is arbitrary and not right approach. There is no justification not to bring sec.112A in ITR1. As there is no tax liability upto 1 lakh LTCG on transfer of equity or equity oriented MF as per sec.112A. Why tax authorities want salaried class should file ITR2 even if there is loss in LTCG or gain upto 1 lakh? This clearly shows that tax authorities have some other intention in this regard and may create a VIVAD in the process. The form ITR2 is lengthy and complicated and requires CA help to file return. It means we are moving opposite to Vivad se Vishwas. Where is Vishwas by not providing opportunity to salaried class to mention exempt income in ITR1 under sec.112A. It is heartfelt request to PM to see that justice is done with salaried class, pensioners, housewives to mention tax exempt income under sec.112A in ITR1. Let Sahaj be sahaj and people file their returns with trust and simple manner. In simpler world ITR1 must contain Sec.112A under exempt income for reporting purpose in drop down menu. Section C of ITR1 form.
Naveen
Positive and implementable suggestions
Very positive and implementable suggestions by V K Pandey. Government(s) should consider them seriously.
S Gopal

This is with reference to Kumar's post on ACC. The people in ACC are flouting the DoPT guidelines without any fear of facing contempt charges from courts. This indicates that in this regime the rules have no meaning. Several IRS officers are retiring without any finality to their deferment. The daring officers who go to CAT are threatened with dire consequences. Is anybody watching ? Cabinet Secretary needs to pull up DoPT for flouting its rules with regard to the innovative idea of deferment. Can he do it and assert his authority by upholding the rule of law as the master of civil services?
Prasad
In continuing the discussions about migrant labourers, i would like to mention that what ever is being written about their migration, plight, deplorable working conditions, non acceptance at their home villages etc are newly found wisdom arose due to Corona pandemic only. There would not have been any answer from anyone had the question whether they will migrate if the lockdown was imposed would have been popped up. Even those people have migrated who were more or less settled for more than 10-15 yrs in adopted cities. The fact is that nobody cared about them as long as they were working against the wages decided mutually with the service provider. Labour departments are the biggest culprits. Now is the time to utilise the newly found statistics about the migrants and devise strategy which can benefit both the workers and the service providers. I my opinion, something like following can be thought of: 1. Each worker is registered in labour departments at their respective district and unique number is provided and should be linked with aadhar and 'one nation one ration card'. Make it mandatory for them to get their name entered into some authorised agencies (may be labour departments) in the city they migrate for work. Roadside vendors may also be included. 2. Now a fair idea has been obtained how much workers migrated 'to' - 'from' with the mapping of migrants being carried out. Make 50-100 shelter homes scattered in the entire cities to curtail commuting distances. Provide minimum basic space with hygiene. Day to day expenditure can easily be met once they get the works. If service provider wants to provide space for stay, they can leave but labour department should ensure it and make periodic checking. Slowly remove all the slums of the city. 3. Very difficult task considering that migrants may be 20-25 lakhs in numbers in cities like Delhi or Mumbai or Bangalore but anyway they were staying before Corona pandemic also. For this numbers, you may need 500 shelters homes but so what, after all they are also Indians. 4. Either part with PF or follow it vigorously. Let all have PF numbers with registration card. I worked in Infrastructure sector and know how much difficult it is to follow all PF rules. I used to find that every third day 20-25% workers would get changed by labour contractors and labour contractor would disburse the wages after raising the bills with the service provider. It would be difficult to ensure the implementation of all labour laws including wages and PF for main service provider therefore all labour contractors must mandatorily be registered with the authorities. 5. Any welfare schemes of States/Central would easily reach to them. Bank account should also be made must. Not an easy task considering the population, illiteracy prevailing in the country and not so honesty at some places but why not to take new step in this direction for better India.
V K Pandey

Mass exodus of migrants to native villages , was not welcomed by rural India. It merely accepted regular remittances. The migrants should forget returning to earlier work places and should, instead, help their own native states in economic development.
States governments of UP, Bihar must create work for the poor and stop them from going to other States in search of employment. Urban India failed to provide poor migrants, food and lodgings, let alone express gratitude for contributing to States' economy. Let urban India face human tragedy as punishment for not absorbing the migrants.
The big joke going viral in Beijing these days is “ how could India send space mission to Mars and the Moon when it cannot figure out how to send humans,a 1000 Kms on earth” ( @LinBiYao Twitter account,China).He also twittered “ Kerala is the first of the big States as it is a communist state”
A K Saxena (A former civil servant)
No beggars, Skilled Workers only
Migrants are not beggars but skilled, trained and experienced workers. They work on machines in small/ micro one-man enterprises and businesses. They have suffered due to lack of honest implementation of labour laws. We still pride in using the term “majdoor” (derogatively just as Chaiwala/doodhwala/policewala) instead of calling them electricians, plumbers, mechanic, packers, transporters, shop executive (learn from foreign operators who treat their staff with some respect e.g. “delivery executive” rather than “ladka” or any “wala”- a variant of the Varna Vyavastha. They were forced to migrate by incompetent governments in the states, who failed to use their services for economic development. Such states benefited from the money sent home by these workers. When COVID-19 forced them to return home, those states turned cold as their money alone was welcome, not they. Had they the right vision, they would have utilized the services of these skilled/trained and experienced workers by developing MSME industries, providing necessary facilities to start those businesses. Instead, politicians only played dirty politics on the misery of the returning migrants. It is some of these very majdoors who have made India proud by producing required number of face masks/PPE kits making India self-reliant largely. Politicians quote figures of lost employment/jobs in tens of Crores. The plight of migrant workers is a result of “under-payment”. Had they been paid the prescribed wages for their labour, their financial condition would have been better to survive temporary job loss. They generally work 12 hours a day without a break. Our economists consider it cheap labour even though it is exploitation. So, they are called just “majdoor”! People in India don’t realize the value of work and workers contribution without which neither machines can run nor businesses nor even households in metros. Yet we refuse to call them anything more than majdoor. The politicians of all shades, who are shedding crocodile tears for the migrant majdoors have given them only slums with deplorable sanitation arrangements, schools, hospitals etc. in all these 73 years, something worse than what the feudal order had given them. We treat them like the British labour during the industrial revolution in England which gave birth to thinkers like Karl Marx. Working in the informal/unorganized sector, they are not protected by labour laws like those in the organized sector. That is how the macro and micro economists have planned for economic growth in India! The employment potential of the informal sector is estimated to be 80%. It means, it is a loss more for the Indian Economy rather than the migrant workers. The politicians have not provided these majdoors any support in terms of food or shelter even for a day but resorted to feigning concern for them. They only sell liquor and opium to them so that they continue to work at less than lawful remuneration. The most questionable role was that of the trade unions, which did not come forward to provide succour to these majdoors in distress in the current disruptive times brought about by COVID-19. Trade Unions/ Leftists played petty politics in collusion with other family concerns (political party) though they survive on support of majdoors/ proletariat for big political rallies against the government or the employers.
M L Gupta

The Central government had authorised eight agencies to monitor the comments and opinions posted on social media platforms including e-Mails and WhatsAp chats even when encrypted. Under the circumstances how can you guarantee that the communication to you will remain confidential despite your promise that your lips are sealed.
Paarth Garg
Finance Ministry working very hard
Finance Minister and Finance Ministry is already working very hard to come up from crisis due to Covid-19. The last date for filing income tax returns have been extended to 30th November, 2020. Finance Minister is taking normally a broad view to deal with the situation. A scheme Vivad se Vishwas was launched and the date for the cases have also been extended. Actually this scheme should not only be considered as a scheme but it should be the vision of the department to create positive TRUST FACTOR. A positive trust factor has to be created between tax administration and tax payers. If trust is created, number of cases will get resolved and there will be increase in number of return filers so the revenue. but it does not look be so. Still there is fear in the mind of tax payers as the old incidents are still fresh in the mind of tax payers. It can also be judged by the less number of tax return filers. ITR forms for fy 2019-20 have been released but it looks surprising why ITR 1 does not include Sec.112 A for showing exempt income in pull down menu. Most of the salary class and pensioners including house wives are filing returns using ITR1 but unable to report tax exempt income under Sec.112A. When there is no tax liability why to file tax return using ITR2 creating unnecessary trouble by making some mistakes. It shows that tax authorities still to follow the spirit of creating Vishwas. Revenue Secretary and Finance Minister to make sure that Sec.112A is brought in ITR1 for reporting exempt income otherwise it will show that MInistry has no seriousness to create TRUST between tax administration and tax payers. Why create Vivad then resolve it. It is not healthy trend. Need to know should be the moto. Let us have a trust then proceed. It may require for the change of mindset of tax authorities and work as a guide to the tax payers. Finance Minister will definitely consider the relief to tax payers who are filing ITR1 has a provision to report exempt income under Sec.112A. Let us hope for the creation of Vishwas between tax administration and tax payers.
Naveen

The Fifteenth Finance Commission is scheduled to submit its final report by October 2020. Prior to the amendment to the Constitution in the year 2000, only the income tax and union excise duties were sharable with the States while customs and corporate income tax were not sharable.. As an Officer on Special Duty for the Ninth and Tenth Finance Commissions in Tamil Nadu, I found that the Central Government was in the habit of hiking the non sharable customs duty and corporate tax as successive Finance Commissions had increased the share of the States in the Income Tax and the Union Excise Duty from 50 percent to 90 percent. The Centre was also having recourse to various surcharges which were also not sharable. As a result the tax structure in India had become highly skewed.
In an article published in the Economic and Political Weekly in August 1992, I had suggested that all the central taxes including the various taxes and the duties contemplated in Articles 268 and 269 of the Constitution like taxes on advertisements in the radio and newspapers and the States' share should be fixed at 33.33 percent of the Centre's gross tax revenue. I wrote this paper in 1990 while at the IMF .Since I was only on deputation to the IMF from GOI . IMF sought clearance from the MOF. Dr Manmohan Singh the then FM , suggested that I should publish the paper in India after my return. and the was carried by in the EPW in August 1992.
Late KC Pant, Chairman of the 10th Finance Commission, recommended this model to GoI. This was accepted and the Constitution was amended in the year 2000. The level of devolution which was 29.5 percent in 2000-2005 was hiked to 30.5 percent by the 12 th FC and to 32 percent by the 13 th FC.
The 14th FC headed by Dr Y.Venugopal Reddy hiked the percentage to 42 percent which I chose to term as totally irresponsible in an article in the Hindu Business Line ( February 2016.)
With this development we were back to square one by the Centre levying various surcharges. In my view, it is the duty of the Fifteenth FC to do the required damage control in its Final Report .. Though the 15 th FC has made a good beginning by reducing the devolution to 41 percent in its Interim Report it is grossly inadequate and boldly fix the devolution percentage 33.33 percent..
I would also suggest that in order to prevent vertical devolution being to subject to vagaries of Finance Commissions, the TOR for the next FC to be set up in 2022 should include only the horizontal redistribution of devolution among the States and take vertical devolution from the ambit of the Finance Commission.
Dr Sitharam Gurumurthi IAS (Retired)
Former Member State Planning Commission &
Additional Chief Secretary to the Governent of Tamil Nadu
Reduce dominance of IAS officers in DoPT
In continuation of Kumar's ‘irregularities in ACC appointments’, would like to say that unless the dominance of IAS officers in DoPT is reduced, things will not improve. Why is EO and Secretary Personnel manned by IAS officers only ? Hope PM takes note of it and set things right.
S Gopal
A K Sharma continues to be PM’s man
To remain trustworthy to PM is not easy task.
V M Upadhyay