Goods and services tax (GST) in India: Prospect for states

Goods and services tax (GST) is a broad based and a single comprehensive tax levied at every stage of the production and distribution chain with applicable set-off in respect of the tax remitted at previous stages. It is basically a tax on final consumption integrates the union excise duties, custom duties, services tax and state VAT. Presently around 140 countries have adopted the GST pattern, including India. The GST would be beneficial for the consumers as it reduces the final burden of taxation. For Government it leads the reduction of tax compliance efforts and administrative costs and for business units it leads transparency, complete set-off and removal of cascading effect of taxation. It is in this background that the present paper tries to explain the significance of GST in India and its prospects for states to generate revenue and ensure transparency in tax structure. This paper is organized into seven sections. Section two presents justification for dual structure of GST in India. The third part presents the rate structure under GST work in India. The fourth segment is concerned with the working of GST in India. The fifth part shows the international experiences of GST at state level in India. The seventh and final part is related to conclusion and policy recommendations

Impact of Value-Added Tax (VAT) revenue in major states of India

Value Added Tax (VAT) is a type of indirect tax that is imposed on goods and services. In one of the most important reforms of the country's public finances in over the past 50 years, India has finally launched much delayed Value Added Tax (VAT) from 1st April, 2005 in 21 states. VAT has replaced the existing local sales tax in almost all states of India. The case for state VAT in India has been advocated mainly on the grounds of higher revenue efficiency vis-à-vis the combined revenue from various types of sales/purchase taxes it replaced. The present paper tries to analyze, the impact of VAT on revenue, its buoyancy, and efficiency of states sales tax/value added tax

Blockchain-based framework for secure and reliable land registry system

The land registry system is one of the very important department in any governance system that stores the records of land ownership. There are various issues and loopholes in the existing system that give rise to corruption and disputes. This requires a significant chunk of valuable government resources from judiciary and law enforcement agencies in settling these issues. Blockchain technology has the potential to counter these loopholes and sort out the issues related with land registry system like tempering of records, trading of the same piece of land to more than one buyer. In this paper, a secure and reliable framework for land registry system using Blockchain has been proposed. The proposed framework uses the concept of smart contract at various stages of the land registry and gives an algorithm for pre-agreement. First, we describe the conventional land registry system and reviews the issues in it. Then, we outline the potential benefits of employing Blockchain technology in the land registry system and presented a framework. Finally, a number of case studies are presented

GENERALIZED DERIVATIONS IN RINGS ON LIE IDEALS WITH BANACH ALGEBRAS

Let R be a prime ring of characteristic dierent from 2, L a non-central Lie ideal of R, and m; n xed positive integers. If R admits a generalized derivation F associated with a deviation d such that  F(u)2)m -(F(u))2n  ϵZ(R) for all u Ïµ L, then R satises S4 , the standard identity in four variables. Moreover, we also examine the case when R is semiprime ring. Finally, as an application we obtain some range inclusion results of continuous or spectrallybounded generalized derivations on Banach algebras

A study and evaluation of cutaneous adverse drug reaction in the patients attending dermatology department of tertiary care teaching hospital in Eastern Uttar Pradesh

Background: Cutaneous adverse drug reactions (CADRs) are most frequently reported type of ADRs and can be caused by variety of drugs. The clinical patterns of adverse cutaneous drug reactions and the drug responsible for them is changing every year due to the emergence of newer molecules and changing trends in the use of drugs.Methods: This was a prospective, cross-sectional and observational study done for a period of 6 months to evaluate the clinical pattern of CADRs and their causative drugs in the tertiary health care.Results: Over all 55 patients were detected with cutaneous adverse drug reaction. The majority of CADRs were in the age group of 18-35 years (63.46%). Fixed drug eruptions (FDE) being the most common adverse cutaneous drug reaction (34.68%) followed by maculopapular rash (23%), NSAIDs being the most common, followed by antimicrobial agents.Conclusions: Knowledge of these drug eruptions, the causative drugs are essential for the clinicians and implementing the ADRs reporting and monitoring system, one can promote drug safety and better patients care, among health care professionals

Wireless RF Module Speed Synchronization of Multiple Motor’s in Industries based on PLC and SCADA

Multiple motor in industries like textile mills, paper mills and steel plants etc. use conveyer belts, for the synchronization of motor to maintain constant loads. This is achieve by interfacing independent PLC to each motor with a speed sensing arrangement with PLC, variable frequency drive (VFD) along with SCADA system. In this paper, prototype hardware is developed and their performance is seen. The objective of this paper is to synchronize the speed of multiple motor in industries using programmable logic controller (PLC) and Supervisory Control and Data Acquisition system (SCADA). The whole information of each motor will be displayed on SCADA screen like, RPM, motor ON/OFF and speeds mismatch display and alarm system

Blockchain-based electronic health record system for efficient Covid-19 pandemic management

Electronic Health Record (EHR) is being used in most healthcare institutions to preserve and share health records instead of a paper-based method. Data records must be exchanged amongst various parties and users' privileges to manage access to their records should also be provided. In addition to the basic standards of secrecy, confidentiality and integrity of information, these facts further demonstrate the need for interoperability and consumer control to access their personal data. Electronic Health Record (EHR) system faces issues of protection of data, trust and management issues. In recent Covid-19 pandemic, various applications, tools and websites were launched that stores records. Also, many personal records related to health need to be shared among different parties for early detection, contact tracing, monitoring and the future prediction that requires accurate and reliable data. Simultaneously, the citizens will be hesitant in providing their personal details due to privacy concerns and social stigma. Blockchain technology has arisen as a powerful technology that can offer the immutability, confidentiality and user access properties of stored information and provided distributed storage. This paper analyses the blockchain suitability in EHR and its further applications in efficient Covid-19 pandemic management

EBI-3 Chain of IL-35 Along With TGF-β Synergistically Regulate Anti-leishmanial Immunity

Immunosuppression is a characteristic feature of chronic leishmaniasis. The dynamicity and the functional cross talks of host immune responses during Leishmania infection are still not clearly understood. Here we explored the functional aspects of accumulation of immune suppressive cellular and cytokine milieu during the progression of murine visceral leishmaniasis. In addition to IL-10 and TGF-β, investigation on the responses of different subunit chains of IL-12 family revealed a progressive elevation of EBI-3 and p35 chains of IL-35 with Leishmania donovani infection in BALB/c mice. The expansion of CD25 and FoxP3 positive T cells is associated with loss of IFN-γ and TNF-α response in advanced disease. Ex-vivo and in vivo neutralization of TGF-β and EBI-3 suggests a synergism in suppression of host anti-leishmanial immunity. The down-regulation of EBI-3 and TGF-β is crucial for re-activation of JAK-STAT pathway for induction as well as restoration of protective immunity against L. donovani infection