GST 2.0, Tax Reforms

The GST (Goods and Service Tax) was introduced on midnight 17th July, 2017. It was a revolutionary step towards tax rationalization, a scientific and a modern tax structure as well as aimed to reduce the prices of items, increase tax compliance and enhance tax collections. Since then, a vast change has occurred from the erstwhile VAT (Value Added Tax) structure. The VAT tax was imposed upon the value added to the items and was the same for almost all types of items. GST came up with a more accurate tax system based upon tax slabs on the usage of various types of items. GST combined a large number of taxes like State Tax, Octroi, Levies, Sales Tax etc. into one tax. Service Tax i.e., tax levied on the services provided was also included to it, thus giving it a new name - Goods and Service Tax. Tax slabs were - 0% on items of essential need viz. loosely sold Rice, Atta, Salt, Milk, Eggs, Baby Food etc., 5% tax slab on items of ordinary use like Mustard Oil, Clothes below Rs. 1000/-, Domestic LPG, Coal, Cashew Nuts, Packed Paneer, Agarbatti, Footwear below Rs.500/-, Floor

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Coverings etc., 12% GST rates was for items less used like Butter, Ghee, Almonds, Keypad Mobiles, Umbrellas, Chutney, Jam, Jelly etc., 18% GST was on luxury items viz Hair Oil, Toothpaste, Laptops, Pasta, Ice-Cream, Smartphones, Computer Monitors (less than 17"), Apparel Accessories etc., 28% GST slab was on imported items like Jewellery, imported Cars, Perfumes, Fashion Accessories, iPhones etc. A large number of items were also exempt from the GST like donations made for charitable purposes, schools, religious places etc. Similarly, services were also taxed at 3%, 5%, 12%, 18% etc. The GST tax collected is shared between the Centre and the State in a 50-50 ratio. Through the passage of time, flaws appeared in the process like dependency on online computerized filing of tax returns resulting in the failure of small businesses to setup such facilities at their workplaces, objection also arose on the levy of higher tax rates like 12%, 18% on oft and daily use items like tractors, toothpaste and others, complex and costly implementation created problems for tax refunds, confusion as well as difficulties in tax filing for small, medium or common businesses. Thus, reform in GST was the cry of the day.

Donald Trump, who took over as the US President, February last imposed huge tariffs i.e., 50% of exports of Indian goods to them. Some items attracted even more tariffs. He did this globally with a view to enhancing US trade and economic interests. Since, our exports would fall, the government introduced a slew of measures to protect our businesses. Among them were the introduction of PLI (Production Linked Incentive) scheme to the effected industries, finding alternative export destinations and reforms in the GST. In his Independence Day speech on the 15th of August, this year, Prime Minister Narendra Modi declared reforms in GST before Diwali. Thus, the GST Council meet on the 3rd of

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September last, decided to do away with the 12% and 28% tax slabs. Accordingly, a large number of items earlier in the 12% or 18% slab were moved to the 5% tax slab which included items like Hair Oil, Shampoo, Toothpaste, Toilet Soap, Toothbrush, Shaving Cream,  Butter, Ghee, Cheese and Diary spreads, Pre-Packed, Namkeens, Bhujias & 

Mixtures, Utensils, Feeding Bottles, Sewing Machines and Parts etc. Similarly, various consumer electronic items like Smart TVs, Refrigerators, Air Conditioners, Washing Machines etc. will be taxed at 18% instead of 28%. More importantly, Individual and Life Insurance products were changed from the 18% to the Nil slab. Also, medical equipment like All Diagnostic Kits & Reagents, Glucometer & Test Strips, Corrective Spectacles, Thermometer etc. were brought to the 5% slab. Similarly, taxes on educational items like Maps, Charts, Globes, Pencils, Sharpeners, Crayons, Pastels, Exercise Book & Notebooks were reduced to Nil. Petrol & Petrol Hybrid, LPG, CNG Cars (not exceeding 1200 cc & 4000 mm), Motorcycles (below 350cc) etc. have been brought in the 18% tax slab from the 28% earlier.

Focusing on Atmanirbhar and Ease of Living, the GST 2.0 reforms were made applicable from September 22nd last, just a few days before the festive season setting in. Coined as GST Bachat Utsav, the reform is aimed at reducing inflation in necessary and largely used items so that they can be within the reach of the ordinary citizenry, the farmers and small businesses. Given India's high unemployment rates, low per capita income, these reforms will boost sales in the items with reduced prices and propel the economy towards greater consumption and higher GDP growth. The reforms in GST must surely be made to suit the interests of all the people in the economic chain to make taxation simpler, easily implementable and provide impetus to higher GDP growth rates. 

Spirituality and Spiritualism

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Spirituality represents a way of life where moral and spiritual values of compassion, kindness, charity, universal welfare and spiritual bliss is given prominence. In philosophy, life is said to be both material and spiritual. Material is the physical, bodily existence while spiritual refers to the soul, immaterial, value based and inward character, The practice of spirituality involves meditation, yoga exercises, studying of spiritual books, charitable services like donations for orphanages, shelter homes for the sick and the needy, animal shelters and inspiring others too. A person with a spiritual pursuit does not care about a material and luxurious life or belongings, he/she cares about the welfare and happiness of all the people coming to them thereby attaining spiritual satisfaction, bliss or happiness. Spiritual life is considered higher, more valuable and the real or ultimate destination of all beings. Some philosophies and cultures consider the spiritual character as the real character of living beings, the physical and material being outwardly or temporary. The spiritual growth and development are considered very necessary for each individual, society or a nation. A nation or society and even an individual build up on a firm spiritual footing will face and solve the problems coming ahead in a stronger, resolute and comprehensive manner.  

The soul is considered to be a part of the universal spirit or Brahman, in Indian spirituality. Meaning, the Universal Spirit, the Brahman controls, owns and conducts all the actions of the atman or soul, which is present in everything in this creation. We consider the consciousness as the manifestation of that universal creator, Brahman. Although, each being has a right to do his/her Karma but still it ultimately enjoins and submerges with the Universal Spirit. Depending upon the good or bad deeds the duration, effort of the Moksha will differ. Good deeds lead to easier and quicker, Salvation i.e. uniting with the Lord Supreme Soul or God. Bad deeds always toughen the path or delay it. The lesson of spirituality hence puts stress on the good and bad deeds that we do, i.e. Karma. A spiritual person endures a great deal of toil and hardships in pursuing his duties. He/she has not only to shun away from the temptations and attractions of worldly life but at the same time persevere, meditate and strive hard towards the spiritual development and bliss of all and every. From collecting funds and donations to giving them to the homeless, sick and destitute to the rigorous and strict regimen of meditations, prayers and rituals. Each and every spiritual person has to be more kind, compassionate, selfless and fully devoted to the happiness of the person he/she attends to.

Spirituality is often mixed with religion. In fact, both of them have many things in common but still are not the same. In most cases, these two aspects are often mixed up or fused to one. While the spiritual involves performing and practicing a moral, aesthetic and ethical means of life, religion is much more institution-like and controlled by hard and fast rules of decorum, hierarchy and rituals. Religion too preaches universal welfare and well-being but a more coordinated one. Spirituality is often more individualized, charitable and personalized. Strict dogmas and norms do not define it, rather the inspiration comes from the higher or greater purpose of happiness, wellbeing of all. No such bondages strictly exist.

Contrasted with spiritualism, spirituality involves a service and a charitable nature. Spiritualism on the other hand, means the strength of occult spells and magical practice and probably cures people of any disease or moves people towards something social, political or purpose oriented. Spiritualism is the essential character of magic-practicing and spell-casting people seen almost everywhere. Whatever might be the nature, spirituality has gained prominence in the modern society globally now, across all strata of economic, educational, cultural identities. Organizations like ISKON (International Society for Krishna Consciousness), The Chinmaya Mission, Sri Aurobindo Ashram, Sri Saibaba Sansthan Trust, The Art of Living Foundation, The Malankara Orthodox Syrian Church, The Divine Life Society, The Ramakrishna Mission etc. being prominent. Spiritual values and virtues are very important in a materialistic world. Spirituality tells people to seek inner moral, social or universal happiness instead of being concentrated in the welfare of a few. Spirituality enables us to consider the entire world as a whole whose welfare lay in the collective progress and wellbeing. Spirituality imbibes some higher virtues that uplifts people for the service, welfare and progress of everyone.                   

Birth Centenary of Sudhakontho Dr. Bhupen Hazarika

Sudhakontho Dr. Bhupen Hazarika, also known as the Bard of Assam, was a legendary figure in the field of Assamese music, singing, filmmaking and culture. He was a leading figure in taking forward Assamese music, songs after the iconic duo of Rupkonwar Jyoti Prasad Agarwala, Kolaguru Bishnu Prasad Rabha. Sudhakotho in Assamese means the person with a sweet, melodious voice. Starting as early as ten years old, he sang as well as composed songs in Jyotiprasad Agarwala's films. Later on, he went on not only to sing but also produce, compose music, write as well as act in a large number of Assamese films, in Bollywood and in regional languages also. His composition of Dil Hum Hum Kare in the film Rodali sung by the legend Lata Mangeshkar not only attained national acclaim but also had won many national and international awards. Born on the 8th of September, 1926 in Sadiya the northern most part of Assam, he showed his musical talent at a very young stage. His father was Nilkantha Hazarika while his mother Shantipriya Hazarika. He was the eldest of his ten siblings, who were exposed to the world of music through their mother.

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In 1935, his father moved to Tezpur, where he was introduced to Jyoti Prasad Agarwala a doyen in the field of Assamese cinema, culture and art along with Kolaguru Bishnu Prasad Rabha through his Borgeet rendition (songs of Mahapurush Srimanta Sankardev, the great Vaishnava saint of the 16th century). In 1936, he accompanied Rupkonwar Jyoti Prasad Agarwala to record his first song at the Aurora Studio for the Selona Company in Kolkata. Thus started his musical journey. He sang two songs in the Rupkonwar's film, Indramaloti released in 1939. Both of them were milestones in the Assamese music industry.

He studied at Sonaram High School, Guwahati during his early years and matriculated from the Tezpur High School in 1940. In 1942, he completed Intermediate in Arts from the famous Cotton College. He finished BA (1944) and MA (in 1946) in Political Science from the prestigious Banares Hindu University. He later

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went on to study PhD at the Columbia University in USA and published his thesis -  Proposals for Preparing India's Basic Education to use Audio-Visual Techniques in Adult Education. He joined the Guwahati University as a Teacher upon returning to India. But fate had other things planned for him. Soon he left his job and went to Kolkata for his musical career. He made films like Shakuntala - a National Best Feature Film in Assamese Award winner - in 1961, Pratidhwani etc. His association with the legendary civil rights activist Paul Robeson inspired him to compose the famous song Bistirno Parore. His song Manuhe Manuhor Babe translated in Bengali almost got selected as the national anthem of Bangladesh. In total he had composed music for 31 Assamese, 14 Hindi, 15 Bengali and a few other films in Karbi, Bodo and Mising languages. He had directed seven Assamese, one Bengali and one Hindi film. He also wrote a large number of children's books too.

He had received numerous state as well as national, international awards. He won the Best Music Director award at the National Film Awards in 1975 for Chameli Memsaab, Gold Medal from the State Government of Arunachal Pradesh, Sangeet Natak Akademi Fellowship, Friends of Liberation War Honour, Bangladesh, Dadasaheb Phalke Award in 1992, the Asom Ratna Award in 2009, the Padma Shri in 1977, the Padma Bhusan in 2001, the Padma Vibhusan in 2012, the Bharat Ratna, the nation's highest civilian award in 2019. He was active politically also. He was a member of the Assam Legislative Assembly from 1967 to 1972 from the Naoboicha constituency. In June 2011, he was hospitalised at the Kokilaben Dhiruben Ambani Hospital, Mumbai where he breathed his last on the 5th of November 2011. In a career spanning decades, his songs, music and films surely have made an indelible mark not only on the Assamese society but also in the national art, culture and music world. He is one of a few geniuses whose voice mesmerized people in every Bihu function of Assam swaying across the vast length and breadth of the state cutting across barriers of language, caste, creed or place.