IAS Prelims GS Questions and Answers - Aug 05, 2016

ANSWER: Agriculture

Explanation:

• Under the Agricultural Technology Management Agency (ATMA) scheme grants-in-aid is released to State Governments with an objective to support their efforts of revitalization of the extension system and making available the latest agricultural technologies in different thematic areas to increase agricultural production through extension activities viz. Farmers Training, Demonstration, Exposure Visits, Kisan Mela, Mobilization of Farmers Groups and Setting up of Farm Schools.
• In order to percolate the benefits of ATMA Scheme down to the farmers for adoption of good agricultural practices, an innovative support is being provided under the Scheme through Farmer Friend (FF) at village level at one FF per two villages.
• The FF is serving as a vital link between extension workers and farmers at village level.

ANSWER: 246A

Explanation:

• 246A (1) - Parliament, and, subject to clause (2), the Legislature of every State, have power to make laws with respect to goods and services tax imposed by the Union or by such State.
• 246A (2) - Parliament has exclusive power to make laws with respect to goods and services tax where the supply of goods, or of services, or both takes place in the course of inter-State trade or commerce.

ANSWER: 269A

Explanation:

• Goods and services tax on supplies in the course of inter-State trade or commerce shall be levied and collected by the Government of India and such tax shall be apportioned between the Union and the States in the manner as may be provided by Parliament by law on the recommendations of the Goods and Services Tax Council.
• For the purposes of this clause, supply of goods, or of services, or both in the course of import into the territory of India shall be deemed to be supply of goods, or of services, or both in the course of inter-State trade or commerce.

ANSWER: 279A

Explanation:

• 279A (1) – The president shall formulate GST Council within 60 days from the date of commencement of the Constitution Amendment Act.
• 279A (2) – Members of council.
• 279A (3) - The Members of the Goods and Services Tax Council shall, as soon as may be, choose one amongst themselves to be the Vice-Chairperson of the Council for such period as they may decide.

ANSWER: One half of the total number of its members

Explanation:

• One half of the total number of Members of the Goods and Services Tax Council shall constitute the quorum at its meetings.
• Every decision of the Goods and Services Tax Council shall be taken at a meeting, by a majority of not less than three-fourths of the weighted votes of the Members present and voting, in accordance with the following principles, namely :-

(a) the vote of the Central Government shall have a weightage of one-third of the total votes cast, and
(b) the votes of all the State Governments taken together shall have a weightage of two-thirds of the total votes cast in that meeting.

ANSWER: 268A

Explanation:

• Article 268A of the Constitution, as inserted by the Constitution (Eighty-eighth Amendment) Act, 2003 shall be omitted.
• The 88th Amendment has added a new Article 268-A dealing with service tax. It also added a new subject in the Union List – entry 92-C (taxes on services).
• Service tax is levied by the centre but collected and appropriated by both the centre and the states.

ANSWER: 2, 3

Explanation:

• GST Constitutional Amendment Bill omits Entry 92 and 92C from the Union List and Entry 52 and 55 of the State List of the Seventh Schedule.
• 92 of Union list – Taxes on the sale or purchase of newspapers and on advertisements published therein.
• 92C of Union List – Taxes on services
• 52 of State List – Taxes on the entry of goods into a local area
• 55 of State List – Taxes on advertisements other than advertisements published in the newspapers and advertisements broadcast by radio or television
• 54 of state list is reworded but nor omitted.

ANSWER: 1, 2

Explanation:

• 268. Duties levied by the Union but collected and appropriated by the states.
• 268A. Service tax levied by Union and collected and appropriated by the Union and the states (will be omitted due to GST amendment)
• 269. Taxes levied and collected by the Union but assigned to the states
• 270. Taxes Levied and Collected by the Centre but Distributed between the Centre and the States
• 271. Surcharge on certain duties and taxes for purposes of the Union
• 272. Taxes which are levied and collected by the Union and may be distributed between the Union and the states (Repealed).
• Taxes Levied and Collected and Retained by the States – it is not directly mentioned as a separate article. It is inferred from the list of 20 entries in the State List of Seventh Schedule.