Thursday, December 21, 2017

Ironies In India

Most of these lines came from multiple whats up messages and from other sites. Along with bringing smile to our face, these lines have the incredible capasity to make us think as well.

1. Politicians divide us, terrorists unite us.
2. Everyone is in hurry, but no one reaches in time.

3. Priyanka Chopra earned more money playing Mary Kom (movie), than Mary Kom earned in her entire career.

4. Most people who fight over Gita And Quran, have probably never read any of them. True for those who pledge on Communist Manifesto and Das Capital as well.

5. We rather spend more on our daughter's wedding than on her education.

6. The shoes that we wear are sold in air conditioned show rooms; the vegitables that we eat are sold on footpaths.

7. We live in a country where seeing a policeman makes us nervous rather than feeling safe.

8. In IAS exam, a person writes a brilliant essay explaning how dowry is a social evil and cracks the exam by impressing everyone. One year later, same person demands dowry in crores, because he is an IAS officer.

9. Indians are obsessed with screen guards on their smartphones even though most come with scratch proof gorilla glass; but never bother wearing a helmet while riding bikes. (In Bangalore it is mandatory for pillion rider to wear a helmet. They often buy helment for 150 rupees which is more or less like a cap)

10. Try to understand people before trusting them because we are living in such a world, where artificial lemon flavor is used for welcome drink and real lemon is used in finger bowl.

11. Its ok to piss in public but not ok to kiss in public. In many places social brigades will jump in even if couples simply sit on part benches. 

12. Indian parents what their kids to stand out in crowd but dont want them to do something different from the crowd.

13. India ranks high in the list of billionaiers; at the same time India also ranks high in number of extreme poor.

14. Qualifications are required to get a government job, but no for running the country.

15. Toilets existed more than 4000 years back during Indus civilization but now people are defecting in the open. 

16. Spending money for building huge statues are ok, but funding for mission to Moon and Mars invites criticism.

17. People stop vehilce when black cat cross the road but not when the traffic light turns Red. Many simply accelerates when yellow lights turns red.

18. Men bow their heads before goddess Laxmi, Parvati etc, but many don't hesitate to molest or rape underage kids and old ladies.

19. Woman are criticised for delivering girl child but it is the male chromosome which determines the sex of a baby.

Julie & Julia (2009) Review

It’s after a long time I am watching a movie without reading reviews, checking ratings, actors and directors. It was almost 10 in the night; there was many other things to do but I was not in a mood to do anything else. Even for dinner I asked Akhil and Jithu to buy something for me.
It took a while to understand the story line. There were two stories going in parallel. One from past, in Paris and other in present US. Julia Child (Meryl Streep) is a tall housewife staying in Paris with her husband who is working in US embassy. She was fond of cooking and joined cooking class where tutor and rest of the students are males. She wanted to learn cooking and get a diploma to become a teacher.

Meanwhile in present New York, her hardcore fan Julie Powell (Amy Adams) stays with her husband. She also works as a back-office support personal. During Julie’s meetings with her friends she has hardly anything interesting to say. She wanted to do something in life, but afraid to start with anything. At the end of a rapid conversation with her husband, she realize that the one thing she is very good at and fond of is cooking. She along with her husband watches old shows of Julia. Finally Julie decides to start a project where she cooks all recipes (524) mentioned in Julias' cookbook in 365 days. With great anxiety and pressure, she starts the project and blog her experiences every day.

Meanwhile the movie take u back to Julia life on old Paris where she completes her cooking class and tries to publish a book about recipes. It’s very interesting to see the scenes where she interacts with street vendors, friends and her husband. After some initial rejections one publishing house finally agrees to publish Julia Child's book. Well, in NewYork, in present, Julie keep on completing the recipes one after the other and blog become a successful one.

I liked the movie; it's motivated me to write something today for my blog as well. This movie takes you through the anxieties of Julie, her break downs, her relationship with husband; Julia's witty and interesting conversations with vendors, her friends and intimate relation with her husband, a little of French culture and beautiful streets of old Paris. Even if you are not a foodie, this movie is a good one to watch.


Voyager - Messenger of Earth to Alien Species

At a time when we are bombarded with sad news like terror attacks, wild fires, cyclones, sexual harassments; this one came as ray of hope in otherwise black sky.

NASA's Voyager team successfully completed probe’s Trajectory Correction Maneuver(TCM) by firing back up thrusters. They are using these thrusters after a long 37 years; and yes, it worked. As per Voyager’s project manager, TCM will enable the probe to extend its life by two or three years.
Voyager 1 was launched 40 years back (Sep 5, 1977; after its twin Voyager 2). Voyager 2 explored Jupiter, Saturn, Uranus and Neptune. Meanwhile Voyager 1 overtook all probes send before it (Voyager 2, Pioneer 11 and Pioneer 10) and entered interstellar space (by the way Voyager 2 is also heading towards interstellar space). Voyager 1 is expected to continue her communication with earth till 2025; till she run out of electric power to operate its instruments.

Voyager 1 is one of the finest accomplishments of humanity; born in the golden era of space exploration when the cold war rivalries of US and Soviets provided ample funding for space race and exploration of unknown. Even after 40 years, it is still able to communicate with earth and send data which enabled us to understand more about our outer and interstellar space.

By the way Voyager series contains the golden record - a gold plated audio-visual disc carrying photos of earth, our life forms, scientific information, greetings from top leaders, sounds of various life forms in earth, work of musicians like Mozart, Chuck Berry, Valya Balkanska, Johnson; eastern and western classics etc. In addition to this golden record also has greetings in 55 languages and some information on how to play it. If any intelligent life forms ever found these records, then they will get some comfort from the fact that there are friends in other side of universe.

It is sad to see that golden era of space is over. Now countries pump billions on new generation fighter planes, missile systems etc. New generation equipments are invented to kill more people faster; but hardly much investment is made to exploring the unknown. Hope that at some point of time, governments or private corporations, even if it is for their selfish interests, will pump more money to space exploration.


Friday, December 1, 2017

Forced to lick his own saliva, barber's nefarious condition possesses a question on India's social justice

During colonial era British used to consider Indians as low class people. It was visible in their value system and behavior. Indian judges were not allowed to decide on rape cases where victim is a British woman and accused is an Indian; during World War II life of Europeans become more import than that of Indians which resulted in the diversion of food Bengal to Europe). This of course resulted in tragic Bengal famine. What more, there were separate places for Europeans and Indians to watch movie in theatres.

Millions participated in independence movement, to escape from these inhuman conditions. They might have expected that independent India will be different. But no, see where we are now. When British left India's caste hierarchy just lost top layer; rest remained the same. New masters came and continued to treat those below as second class; those second-class people considered castes below them as third class... So, on and forth.

Consider these incidents,

a. Barber Forced To Lick His Saliva For Trying To Enter Sarpanch's House In Bihar. The barber's misery did not end there as he was then beaten by women with their slippers in full public view - NDTV

b. On 21 April 2010, 18 Dalit homes were torched and two Dalits—17-year old Suman and her 60-year old father Tara Chand—were burnt alive. The incident happened after a dog barked at Rajinder Pali, son of a Jat while he passing buy Balmiki colony at night on his bike - IndiaTimes

c. 11 July, 1996, 21 Dalits were slaughtered by Ranvir Sena militiamen in Bathani Tola, Bhojpur, Bihar. Among the dead were 1 man, 11 women, six children and three infants, who were deliberately singled out by the attackers. More than 60 members of Ranvir Sena, a private militia of Bhumihars in Bihar descended on the village and set 12 houses on fire.  The attack was reportedly in retaliation for the earlier killing of nine Bhumihars in Nandhi village, by the CPI(M-L) - IndiaTimes

d. In 1991, a young dalit graduate was beaten up  after his feet unintentionally touched a Reddy man in a Cinema hall. The dalits of Chundur village in Guntur district supported their youth. Irked by this, the dominant Reddys of the village massacred 13 dalits. - IndiaTimes

e. A dalit family was stripped naked on road including a woman by none other than police in Greater Noida near the Capital. - India Times

f. Hari Om Katheria, 35, his wife Meera and brother Shyam Sunder were thrashed by Chhotey Lal, an upper caste Thakur, for not greeting him with a ‘Ram Ram’ - HT

g. Group of youths belonging to the Dalit community who were skinning a dead cow were beaten up by cow vigilantes, alleging that they had killed the cow - The Hindu

h. EIGHTY DALIT families from Kadkol in Karnataka's Bijapur district, The Hindu reported last month, were "punished" by caste Hindus of the village with social and economic boycott for drawing drinking water from the village tank to which they had been denied access for decades - The Hindu

i. Since June 2013, Tamil Nadu has seen the murder of 80 young men and women who dared to marry or fall in love in violation of strict caste rules but not a single conviction - HT 

j. Bhanwari Devi is a dalit social-worker from Bhateri, Rajasthan, who was gang raped in 1992 by higher-caste men angered by her efforts to prevent an early marriage in their family. She was ill-treated by the police and the court acquitted the accused. A state MLA organised a victory rally in the state capital Jaipur for the five accused who were now declared not guilty, and the women’s wing of his political party attended the rally to call Bhanwari a liar. She was ostracised by members of her own caste and community and when her mother died, her brothers did not even allow her to participate in the funeral - FeminismInIndia

Problem with caste is, it's a birthmark, a kind of fingerprint. Being good or bad in life is not going to change that person's caste. It is to be remembered here that, victims of this caste hierarchy are also not above blame. Those in upper ladders of lower caste hierarchy treat those below in almost in the same way as upper caste treat them.

Unfortunately, this caste division is not going to end any time soon. Education can change it, but now-a-days education is a shortcut to become doctor or engineer; not for creating scientific temper or reasoning ability (other than the one required to pass exams).

What is required is a focused drive to empower the lowest layer in caste hierarchy by conducting workshops among them, reason with them, make them landowners, break the ghettos and give them a viable lasting job to meet day to day expenses. Conventional methods are not going to work with the speed we need. Those who want to see a model can study how Kerala - once notorious for caste divisions - broke the entire system by redistribution of land, universal education and mass social reforms organized and driven by passionate people. Let’s move away from conventional methods and do something different this time.


Wednesday, November 29, 2017

Padmavati, real or fiction?

Whoever watching Indian media outlets recently will have a feeling that the most imortant thing Indians are currently interested in is Padmavati - the bollywood movie by Sanjay Leela Bansali. Print and electronic media already spent considerable amount of time and resources in this, which not only give free publicity to movie but also for some finge elements. Numerous weeks passed by; still there isn't any sign of this news fading away. Politicians, fringe outlets from Rajasthan and many other groups poured as much oil as they could to keep the issue alive. Now, a parliamentary committee on IT called director of Padmavati to explains his views.

I was shocked to read this news. When was the last time our parliament was assembled? How much time our elected representative spends in Sansad Sadan to debate on core topics? How many mantains an attendence rate about 90%? How many bills are actually getting discussed before passed by the house? Well, the answer is disappointing. Still they found time to call Bansali.

Problem with the movie Padmavati is the allegation that there are some intimate scenes between movie characters - queen of Chittor Padmavati and then ruler of Delhi Sultanate Allavuddin Khalji. Opponents (whose opposition is not limited to vocal one) says movie is a distortion of history and an attack on Rajput honor. Problem with that argument is, story of Padmavati don't have good historical footing. 

What we know is Alauddin Khalji was then ruling Delhi. Here Delhi dooesn't simply means current New Delhi. His kingdom included current Pakistan, Northern and Western India, portions of central India and huge chunk of South Indian kingdoms were his tributaries. It is also try that he fought a battle in Chittor in 1303 AD and conquered the kingdom. There is some  historical evidence that king Ratnasimha was then ruling Chittor kingdom. What we don't know is whether Padmavati is real or not. Movie is based out, in fact the story of Padmavati is based on Malik Muhammad Jayasi's epic book Padmavat written in 1540 AD. Close to two and half centuries after the siege of Chittor. As per Wikipedia quote of historian Kishori Lal - "Ratnasimha had ascended the throne in 1301, and was defeated by Alauddin in 1303 whereas Padmavat claims that Ratnasimha spent 12 years in quest of Padmavati, and then 8 years in conflict with Alauddin".

Well, we don’t know whether the character Padmavati is real; we also don’t know whether there is any intimate sequence between the character Padmavati and Khilji in the movie.

By the way it is to be remembered here that, despite all cruelties attributed to Allavuddin Khalji, he is also the ruler who fought and successfully stopped Mongolian invasion of India and led charge to territories under Mongol control. He was also successful in conquering a major part of India and what is now as Pakistan.


Tuesday, November 28, 2017

Constitution Day of India

Just like any other day, Nov 26 also gone. Decades back on this very day, constituent assembly of India adopted the constitution of India. The foundation, from which executive, legislature and judiciary draws power and look for guidance. Our constitution is the biggest in the world and probably the one which underwent largest number of changes. 

It may not be perfect, but numerous sections in that very book empowered Indians to understand and demand for their rights. It is also true that, we often short circuit the book by introducing frequent changes to it and by adding several laws as part of 9th schedule. By the way, 9th schedule was not part of original constitution. This schedule was later added through 1st amendment. Governments over a period, added numerous laws to this section which otherwise won’t survive judicial scrutiny. The book also contains sections which split Indian society midway; like reservation etc. 

Still, constitution of India remains as the foundation of laws in India and guides Indian society. There were, and are, many groups which while enjoying the facilities guaranteed by constitution trying to suppress other’s rights. These forces are there in every country at all time. Hope that our constitution will remain as the guiding light for India in future. At the same time, our bulky constitution also needs to be fine-tuned from time to time without taking away the fundamental rights.


Thursday, October 19, 2017

No more Child Sex, at least legally

As per Indian laws, age of consent for sex is 18 years. That means sexual intercourse with a girl under 18 can put the person behind bar. But there is loop hole to this law provided by section 375 of IPC. Per that, if girl is more than 15 years only then marital sex is permitted.

Now many of us may wonder what is the problem with that any way she is his wife. Well, it is not as simple as it seems.

At the age of 15 one person might not be with in right mental capacity to take big decisions like marriage and sex which is going to affect him/her for rest of the life. In addition to that, there are many reported incidents where rich people especially from middle east marry under aged girls have sex and then divorce them. Another anomaly with this law is if in normal cases girl must be 18 years old to be eligible for sexual intercourse legally then how come in married case it can be lowered to 15.

This is the anomaly SC corrected yesterday. As per the judgement,
The minimum age of marriage now laid down by law (after 1978) is 18 years in the case of females and the relevant clause of Section 375 should reflect this changed attitude. Since marriage with a girl below 18 years is prohibited (though it is not void as a matter of personal law), sexual intercourse with a girl below 18 years should also be prohibited – SCI Judgement

This is indeed a good step (of course if other wings of administration implement it properly) in reducing abuses against girls. Marriage at ages as young as 15 is not only forcing her to have sexual intercourse; but also, depriving her of schooling, education and childhood. Without education, she won’t able to understand her rights and achieving financial freedom is difficult if not impossible.


Monday, October 16, 2017

Bangalore Rains – Water and Potholes Everywhere

Almost every day, especially in the evening, heavy rains are hitting the city. This is supposed to be a moment of happiness after longs years to draughts and dwindling water table. Before rains, huge number of bore wells were running dry. People dug to such an extent that, even magma may start coming out. However, what is supposed to be happy moment turned out to become a disastrous one when low quality roads coupled with bad design crumpled under the pressure of downpour.

Pot holes suddenly became much bigger. In many pleases there were hardly any roads. Thanks to bad design, water clogged at the beginning of flyovers, in underpasses etc. Basements of buildings which are constructed below ground level were flooded with water. Many service roads and other connecting roads lost most of their blacktop and became storm water drainages. Needless to say, this created a nightmare for drivers especially bikers. Even major arteries lost lot of black top and many parts of it became non-navigable.

Major reason for this havoc is not rains, its bad quality of road construction and design of public infrastructure. As rains became a rare phenomenon in previous years, quality of roads went down significantly. To an extent this was compensated by frequent maintenance. Roads doesn’t last long but frequent maintenance kept things under carpet. Commuters were angrier about blocks than quality of road.

This time rain exposed the real strength of public infrastructure in Bangalore. We don’t need any cyclone but a fortnight’s heavy rain is enough to bring this city to a halt.

Problems are not limited to roads and flyovers. Lakes are filled with industrial water and it vomits white forms and foul smell. Water in lakes like Agara, Vurthur etc are untouchable for all practical purposes. It was courts which pulled up the administration to do something with lakes. Now due to rain focus moved towards roads and people are going to forget lakes for a while. I am sure, a massive infrastructure revamp will happen after rains. Lots of roads will be widened, re-tarred etc. I am also sure that, hardly anyone is going to check the quality of those work products. Hardly anyone is going to care about its design. BWSSB and private parties are going to dig up the road wherever they need going to leave a mess behind.


Sunday, October 15, 2017

An Adult Individual's right to Marry

Hadiya's case is the latest in the series of love jihad-related events. We are not going to check the merits or demerits of other cases, as it is not relevant to this scenario. The question here is, whether Kerala High court went overboard in annulling the marriage of Hadiya (aka Akhila) with Shafin Jahan.

Main points here are, Constitution of India allows willing adults to marry. Second thing is, constitution also allows people to believe in any region they choose. Of course, there are some conditions. But, in this case, Hadiya (aka Akhila) is an adult and also stated that their marriage is not a forced one. As far as the media reports go, she is psychologically sound. In addition to that, as per her own statement, she accepted Islam willingly. Hence, she is within her rights to marry a person of her choice and change religion. Which implies, the high court decision was not correct.

Love jihad may be real or imaginary. Even if it’s real, then also I don’t think courts have the right to annul a marriage unless husband (and)or wife submit a request for the same. Hope that Supreme Court will correct HC judgment.

For background stories and other details please read the links given in references section.



1. Her journey from Akhila to become Hadiya - IE
2. The Jurisprudential Conundrum Of Hadiya Case - LiveLaw
3. Activists Write to Kerala CM, Women’s Commission on Hadiya Case - TheWire
4. Ruckus halts SC hearing on Hadiya case - The Hindu

Better to Stay away from investing in ‘Mattala International’ Airport

Check-in Counters, Photo by Anuradha Dullewe Wijeyeratne
China’s One Belt One Road(OBOR) is one of the biggest infrastructure projects ever initiated by any country. Probably its only rival may be Marshall Plan for post-world war reconstruction of Western Europe. India is not comfortable with it, as OBOR also sets up transportation points (which may be used in future for military purpose as well) across Indian ocean. More importantly the USD 48bn CPEC corridor pass through Pak Occupied part of J & K (PoK).

It’s not that OBOR is a smooth success everywhere. It ran to trouble in Sri Lanka, where Chinese built seaport-airport complexes at Hambantota during the reign of Chinese friendly Rajapaksa regime. Discussions are also on for a refinery and investment zone. The main attraction of Hambantota is its closeness international shipping routes. China is running Hambantota seaport with a 99-year lease and proposing 6000 hectares investment zone. If realized, this will be the largest of such project in Sri Lanka.

Now India is proposing to invest in an international airport at Mattala near Hambantota. On paper, it looks like a good decision. After all, we are going to sit next to Chinese projects; getting a bigger footprint in Sri Lanka, from where India was practically out during the reign of Rajapaksa.

But on the ground, there are bigger problems. This international airport is also dubbed as the emptiest international airport in the world. Built almost nowhere, this project was opposed by a government agency in the beginning itself. Now hardly any flights come to this airport. Major visitors to this airport are wild animals. Approach road is already taken over by cattle. In 2016, 300+ soldiers, police officers were deployed to clear the airport from wild animals.

In addition to that, Rajapaksa wing is protesting against Indian control of Mattala airport. They call it as handing over national assets to India which is nothing but a big white elephant. In such a situation do we really need to invest, which is nothing but a wastage of money and other resources? Our desire to counter rising Chinese influence in the immediate neighborhood should not result in owning a white elephant.

Chinese outlay for OBOR is good. To an extent all Chinese investments are safe. Everything is in the form of loans to countries; not development assistance or grants. Interest rates are also not so low. All those countries at some point in the future will face difficulties in servicing the loan. Sri Lanka is already facing it. We can help Sri Lanka, and we should help; but not by investing in white elephants like Mattala airport.


Thursday, October 5, 2017

Guns and blood red roses – A disaster which could have averted

Everyday when I go out, there is one thing I am sure about. Whatever happens, there is hardly any chance to encounter anyone who empty out bullets on unknown strangers in the street. Even during heated arguments or on trips to other places I am safe. Maximum people may hit me or cause some physical injuries but there is little chance that I may have to face people roaming around with automatic guns. British during Raj (even though it was for their own good) practically made firearms out of the reach of common people. Independent India made it more difficult to for her citizens to get weapons. It is another matter that that even the police are using guns of stone age!!!

What make Las Vegas shooting spree a tragedy is, US administration fails to do what that they should have been done decades back. Why a common citizen, whose rights are backed by one of the most formidable judicial system and police force in the world want to roam around with guns? That too with those sophisticated automatic weapons which most Police forces around the world never used. 
Why it is still a right for a person to carry guns provided the fact that, he/she in a bad rage can take it out and unleash unspeakable horror. Terrorists can easily get their hands-on weapons. Gangsters won’t have any trouble in getting their toys. Why common people are forced to live in under the shadow of fear?

It’s ironic that, even after sacrificing so many precious lives; USA as a country, is yet to learn basics. As David Hemenway of Harvard pointed out, since 1970 more Americans died due to gun violence than all Americans who died due to all wars in American history right from American revolution. Everyday some 92 Americans die due to guns. Remember these people are not victims of some disease which don’t have a cure, not victims of terrorists, not victims of natural calamity… but victims of an item and an idea which don’t have a place in modern society. The earlier US administration and Senate recognize it, the better. If you can’t ban it outright, then at last make it very difficult to buy.



Sunday, July 2, 2017

PSLV – Another Milestone

PSLV, Photo Courtesy - ISRO

When it comes to technology we don’t have many things to proud about. When I talk to others, they often boast about India 5000 years back; which of course is more of a story than a verifiable history. There may be lot of things existed 5000 years ago, we may be far ahead of the world at that time; but two problems are associated with these types of claims. 1. It’s not fully verifiable and 2. Its 5000 years ago. No one talks about 30 or 50 years back.

However, there are a couple of institutions which kept Indian flag flying high in technical arena. One such institution is ISRO. Most of the missions of ISRO are successful and economical; fulfilling the dreams of a country (other countries and universities as well) by providing an economical ticket to space.  In addition to this, ISRO is believed to be free from corruption and inefficiency which otherwise eating away the core of government run enterprises.

There are many good stories about ISRO. Especially its resilience and growth even under heavy international embargos especially after India's nuclear test at Pokhran.

Around one week back, ISRO's work horse (PSLV series) completed its 40th launch, out of this 38 are successful and 1 launch is a partial success. This is 2nd launch of this rock in this year. Probably space mission is one area where pioneer’s visions were successfully me by the institutions they formed.

Two more launches are scheduled for this year. August launch will place IRNSS-1H and December launch is for TeamIndus and Team HAKUTO (Google's $30mn Lunar XPRIZE teams).

PSLV Notable numbers
  • First Flight: 1993
  • First Successful Mission: Oct, 1994
  • Launch of first foreign satellite: 1999
  • Total Foreign satellites launched so far: 209 (28 countries)
  • Indian Satellites: 48
  • Heaviest foreign satellite: TeLEOS (Singapore, 400kg)
  • PSLV was used for Chandrayaan-1 (PSLV-XL, 2008) as well as Mars Mission (PSLV-XL, 2013) as well.
  • PSLV C37 broke the record for placing highest number of satellites in orbit
  • Height: 44m
  • Diameter: 2.8m
  • Stages: 4
  • Cost/launch: around 90Cr (USD 15mn) for PSLV-CA
  • Total launches: 50 (48 successful)


ISRO have other series commercial challenges ahead. One is to enter in to the space of commercial launch of heavy satellites to geo-stationery orbits. Another one is keep the order book busy for launch of small light weight satellites. Advancement in software, hardware and electronics considerably reduced the size of satellites. In future, it will go down further. Companies like Space X, Vector Space Systems are actively venturing in to this area.

Thursday, June 1, 2017

Banning the Sale of Cattle for Slaughter - Government has no role in Kitchen

Raw Beef Slices - Photo Courtesy: Wikipedia

Recently, Central Government through a brand-new notification made it difficult for people to sell cattle for slaughter.

The notification in question is, ‘Prevention of Cruelty to Animals (Regulation of Livestock Markets) Rules, 2017' from Ministry of Environment and Forests. As the name implies this rule have many progressive directions like,
Section 7 states, 'District Animal Market Monitoring Committee' to ensure all basic needs for animals in animal market.
Section 14 Prohibits the practices that are cruel and harmful
Section 15 offers Protection of animals from injury or unnecessary pain or suffering.
There are many more sections in this rule which will make the life of animals easy in animal market.

The controversial sections in this piece of paper is Section 22 on 'Restrictions on sale of cattle'. Subsections states that, 
b. no person shall bring a cattle to an animal market unless upon arrival he has furnished a written declaration signed by the owner of the cattle or his duly authorised agent—
(i) stating the name and address of the owner of the cattle, with a copy of the photo identification proof;
(ii) giving details of the identification of the cattle;
(iii) stating that the cattle has not been brought to market for sale for slaughter. 

In other words, one can't sell his/her cattle for slaughter.

d. where an animal has been sold and before its removal from the animal market, the Animal Market Committee shall—
(ii)take an undertaking that the animals are bought for agriculture purposes and not for slaughter;

e. the purchaser of the cattle shall –
(i) not sell the animal for purpose of slaughter;
(ii) follow the State cattle protection or preservation laws;
(iii) not sacrifice the animal for any religious purpose;
(iv) not sell the cattle to a person outside the State without the permission as per the State cattle protection or preservation laws.

(i) make sure that the purchaser is not allowed to sell the cattle for slaughter and (iv) makes the interstate trade difficult.

This in turn affects beef consumption, leather industry and export market. The question any reasonable Indian should ask is 'why'? What suddenly happened, which made the government to bring such a drastic change. Did they find suddenly that cattle are an endangered species? No. Did they find that eating beef is injurious to health? No. Did they find out that, slaughtering cattle results in ecological imbalance? Again, the answer is no. Alternately, there are a lot of people who eat beef; there is a big industry and lakhs of jobs depends on it. In addition to that, there is a huge export market as well as leather industry depend on that.

This ban raise some serious questions about the intention and extend of government's role in day to day life. Do government have the right to decide what people should eat and what not (if they are not eating endangered species or resorting to cannibalism)? I believe the answer is no.

Do government have the authority to destroy an industry - leather - without providing any reasonable explanation? Leather industry may be polluting but so as many other industries. So, pollution is not a digestible explanation.

Another explanation provided for this ban is to protect the farmers. In which way, it will affect the farmers. Just think about the situation, when the cattle are no longer giving any return for the farmer. It is very old to provide milk or do some work. In this situation, what the farmer should do? Fed the cattle for many more years without having any chance for getting any further return?  or simply let it go to the open streets? I don't think both options will be more beneficial for the farmer than selling it to slaughter house.

Well, there is also an argument that animal husbandry is a state matter and central government’s notification is an encroachment to State Government’s fiefdom. Well, state government also don’t have any role in citizen’s kitchen.

In this way government's argument, doesn't hold any water and hence the notification should be taken back.


PS: As per the wordings, ban in the sale of cattle for slaughter is applicable only in Animal Market (may not be in households). But the notification gave a very expansive definition for Animal Market.

"animal market means a market place or sale-yard or any other premises or place to which animals are brought from other places and exposed for sale or auction and includes any lairage adjoining a market or a slaughterhouse and used in connection with it and any place adjoining a market used as a parking area by visitors to the market for parking vehicles and includes animal fair and cattle pound where animals are offered or displayed for sale or auction"

Tuesday, May 2, 2017

Anyone Left in the system?

"Turkish government expanded its crackdown on dissent and free expression over the weekend, purging nearly 4,000 more public officials, blocking access to Wikipedia and banning television matchmaking shows" - NYT

More than 1,40,000 people already lost their job from public and private sectors; more then 1,500 civil groups became history since the failed coup against Erdogan last year. Looks like there is no end in sight for Great Turkish Purge. It's bad time for civil servants in Turkey. If things are going in this way, there won't be any leftists, rightists, centrists or whatever others "ists" left in Turkey - Only Erdoganists!!!

--Mumbling Mainstreet

PM started thinking and MP did it!!!

"Madhya Pradesh has become the first state in the country to formally switch to a January-December financial year format, with the state Cabinet  on Tuesday approving the proposed move. The next Budget session of the state Assembly will be held in December 2017 or January 2018, while the next financial year will start from January 2018" - Business Standard

Lightening Speed. There is no other words to describe the speed. I which MP could show the same energy in constructing the roads as well.

-- Mumbling Mainstreet

Running towards Christian Europe instead of Islamic Saudi

"During her talks with Gulf leaders, Ms. Merkel is expected to press them (Saudi Arabia) to do more to take in refugees and provide humanitarian relief for those fleeing conflicts in Muslim-majority countries. Her country has provided refuge to hundreds of thousands of people from Syria, Iraq and Afghanistan in recent years." - The Hindu

I don't think, she will be able to anything on refugee problem. However, it is quite interesting to see the pattern. Persecuted Muslims from war-torn countries from Africa and Asia are trying to get in to Christian Europe not to any Middle-East Countries.

-- Mumbling Mainstreet

Germany’s Merkel to press Saudi Arabia on refugees, rights - The Hindu

Monday, May 1, 2017

Frequently Asked Questions on GST (Goods and Services Tax) - Part VII

FAQ on GST (Goods and Services Tax) - Part I
FAQ on GST (Goods and Services Tax) - Part II
FAQ on GST (Goods and Services Tax) - Part III
FAQ on GST (Goods and Services Tax) - Part IV
FAQ on GST (Goods and Services Tax) - Part V
FAQ on GST (Goods and Services Tax) - Part VI
FAQ on GST (Goods and Services Tax) - Part VII

This Question and Answers are prepared by Apex Training Institute Under Central Board of Excise and Customs(CBEC) with some inputs from National Academy of Customs, Excise and Narcotics (NACEN).

Below mentioned Q&A are derived from above document with modifications.

89. What is IGST?

“Integrated Goods and Services Tax” (IGST) means tax levied under the IGST Act on the supply of any goods and/ or services in the course of inter-State trade or commerce.

90. What are inter-state supplies?

A supply of goods and/or services in the course of inter-State trade or commerce means any supply where the location of the supplier and the place of supply are in different States, two different union territory or in a state and union territory Further import of goods and services, supplies to SEZ units or developer, or any supply that is not an intrastate supply. (Section 7 of the IGST Act).

91. How will the Inter-State supplies of Goods and Services be taxed under GST?

IGST shall be levied and collected by Centre on inter-state supplies. IGST would be broadly CGST plus SGST and shall be levied on all inter-State taxable supplies of goods and services. The inter-State seller will pay IGST on value addition after adjusting available credit of IGST, CGST, and SGST on his purchases. The Exporting State will transfer to the Centre the credit of SGST used in payment of IGST. The Importing dealer will claim the credit of IGST while discharging his output tax liability in his own State. The Centre will transfer to the importing State the credit of IGST used in payment of SGST. The relevant information is also submitted to the Central Agency which will act as a clearing house mechanism, verify the claims and inform the respective governments to transfer the funds.

92. How will the settlement between Centre, exporting state and importing state be done?

There would be settlement of account between the Centre and the states on two counts,

• Centre and the exporting state: The exporting state shall pay the amount equal to the ITC of SGST used by the supplier in the exporting state to the Centre.
• Centre and the importing state: The Centre shall pay the amount equal to the ITC of IGST used by a dealer for payment of SGST on Intra- state supplies.

The settlement would be on a cumulative basis for a state taking into account the details furnished by all the dealer in the settlement period. Similar settlement of amount would also be undertaken between CGST and IGST account.

93. What treatment is given to supplies made to SEZ units or developer?

Supplies to SEZ units or developer shall be zero-rated in the same manner as done for the physical exports. Supplier shall have the option to make supplies to SEZ without payment of taxes and claim refunds of input taxes on such supplies (section 16 of the IGST Act).

94. The place of supply in relation to immovable property is the location of immovable property. Suppose a road is constructed from Delhi to Mumbai covering multiple states. What will be the place of supply?

Where the immovable property is located in more than one State, the supply of service shall be treated as made in each of the States in proportion to the value for services separately collected or determined, in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other reasonable basis as may be prescribed in this behalf.
(The Explanation clause to section 12(3) of the IGST Act, for domestic supplies)

95. What would be the place of supply of services provided for organising an event, say, IPL cricket series which is held in multiple states?

In the case of an event, if the recipient of service is registered, the place of supply of services for organising the event shall be the location of such person.

However, if the recipient is not registered, the place of supply shall be the place where the event is held. Since the event is being held in multiple states and a consolidated amount is charged for such services, the place of supply shall be taken as being in each state in proportion to the value of services so provided in each state.
(The Explanation clause to section 12(7) of the IGST Act)

96. What will be the place of supply of goods services by way of transportation of goods, including mail or courier?

In the case of domestic supply: If the recipient is registered, the location of such person shall be the place of supply.
However, if the recipient is not registered, the place of supply shall be the place where the goods are handed over for transportation
(section 12 of the IGST Act)

For international supplies: The place of supply of transport services, other than the courier services, shall be the destination of goods. For courier, the place of supply of services is where goods are handed over to the courier. However, if the courier services are performed even partially in India, the place of supply shall be deemed as India
(section 13(3),13(6) and 13(9) of the IGST Act).

97. What will be the place of supply of passenger transportation service, if a person travels from Mumbai to Delhi and back to Mumbai?

If the person is registered, the place of supply shall be the location of the recipient. If the person is not registered, the place of supply for the forward journey from Mumbai to Delhi shall be Mumbai, the place where he embarks.

However, for the return journey, the place of supply shall be Delhi as the return journey has to be treated as a separate journey.
(The Explanation clause to section 12(9) of the IGST Act)

98. What is GSTN?

Goods and Services Tax Network (GSTN) is a not-for-profit, a non-government company promoted jointly by the Central and State Governments, which will provide shared IT infrastructure and services to both central and state governments including taxpayers and other stakeholders. The Frontend services of Registration, Returns, Payments, etc. to all taxpayers will be provided by GSTN. It will be the interface between the government and the taxpayers.

99. What services will be rendered by GSTN?

GSTN will render the following services through the Common GST Portal:

(a) Registration (including existing taxpayer migration, a process which began on 8th Nov 2016);
(b) Payment management including payment Gateways and integration with banking systems;
(c) Return filing and processing;
(d) Taxpayer management, including account management, notifications, information, and status tracking;
(e) Tax authority account and ledger Management;
(f) Computation of settlement (including  IGST Settlement) between the Centre and States; Clearinghouse for IGST;
(g) Processing and reconciliation of GST on import and integration with EDI systems of Customs;
(h) MIS including need-based information and business intelligence;
(i) Maintenance of interfaces between the Common GST Portal and tax administration systems;
(j) Provide training to stakeholders;
(k) Provide Analytics and Business Intelligence to tax authorities; and
(l) Carry out research and study best practices.


For full set please visit

Saturday, April 29, 2017

Frequently Asked Questions on GST (Goods and Services Tax) - Part VI

FAQ on GST (Goods and Services Tax) - Part I
FAQ on GST (Goods and Services Tax) - Part II
FAQ on GST (Goods and Services Tax) - Part III
FAQ on GST (Goods and Services Tax) - Part IV
FAQ on GST (Goods and Services Tax) - Part V
FAQ on GST (Goods and Services Tax) - Part VI

FAQ on GST (Goods and Services Tax) - Part VII

This Question and Answers are prepared by Apex Training Institute Under Central Board of Excise and Customs(CBEC) with some inputs from National Academy of Customs, Excise and Narcotics (NACEN).

Below mentioned Q&A are derived from above document with modifications.

75. What is job work? 

Job work means undertaking any treatment or process by a person on goods belonging to another registered taxable person. The person who is treating or processing the goods belonging to other person is called ‘job worker’ and the person to whom the goods belong is called ‘principal’.

76. Can a principal send inputs and capital goods directly to the premises of job worker without bringing it to his premises? 

Yes, the principal is allowed to do so. The input tax credit of tax paid on inputs or capital goods can also be availed by the principal in such a scenario. The inputs or capital goods must be received back within one year or three years respectively failing which the original transaction would be treated as supply and the principal would be liable to pay tax accordingly.

77. Can the principal supply the goods directly from the premises of the job worker without bringing it back to his own premises? 

Yes. But the principal should have declared the premises of an unregistered job worker as his additional place of business. If the job worker is a registered person then goods can be supplied directly from the premises of the job worker.

78. What is input tax? 

Input tax means the central tax (CGST), State tax (SGST), integrated tax (IGST) or Union territory tax (UTGST) charged on the supply of goods or services or both made to a registered person. It also includes tax paid on a reverse charge basis and integrated tax goods and services tax charged on the import of goods. It does not include tax paid under composition levy

79. Can GST paid on reverse charge basis be considered as input tax? 

Yes. The definition of input tax includes the tax payable under the reverse charge.

80. What are the conditions necessary for obtaining ITC? 

Following four conditions are to be satisfied by the registered taxable person for obtaining ITC:
(a) he is in possession of tax invoice or debit note or such other tax paying documents as may be prescribed;
(b) he has received the goods or services or both;
(c) the supplier has actually paid the tax charged in respect of the supply to the government, and
(d) he has furnished the return under section 39.

81. A person becomes liable to pay tax on 1st August 2017 and has obtained registration on 15th August 2017. Such person is eligible for input tax credit on inputs held in stock as on: 
1st August 2017 
31st July 2017 
15th August 2017 

He cannot take credit for the past period 31st July 2017

82. What is the purpose of returns? 

a) Mode for transfer of information to tax administration;
b) Compliance verification program of tax administration;
c) Finalisation of the tax liabilities of the taxpayer within stipulated period of limitation; to declare tax liability for a given period;
d) Providing necessary inputs for taking policy decision;
e) Management of audit and anti-evasion programs of tax administration.

84. Who needs to file Return in GST regime? 

Every person registered under GST will have to file returns in some form or other.  A registered person will have to file returns either monthly (normal supplier) or quarterly basis (Supplier opting for composition scheme).

An ISD will have to file monthly returns showing details of credit distributed during the particular month.  A person required to deduct tax (TDS) and persons required to collect tax (TCS) will also have to file monthly returns showing the amount deducted/collected and other details as may be prescribed.

A non-resident taxable person will also have to file returns for the period of activity undertaken.

85. Whether all invoices will have to be uploaded? 

No.It depends on whether B2B or B2C plus whether Intra-state or Inter-state supplies.

For B2B supplies, all invoices, whether Intra-state or Inter- state supplies, will have to be uploaded. Why So? Because ITC will be taken by the recipients, invoice matching is required to be done.

In B2C supplies, uploading, in general, may not be required as the buyer will not be taking ITC. However still in order to implement the destination based principle, invoices of value more than Rs.2.5 lakhs in inter-state B2C supplies will have to be uploaded. For inter-state invoices below 2.5 lakhs and all intra-state invoices, state wise summary will be sufficient.

86. Whether the description of each item in the invoice will have to be uploaded? 

No. In fact, description will not have to be uploaded. Only HSN code in respect of the supply of goods and Accounting code in respect of the supply of services will have to be fed. The minimum number of digits that the filer will have to upload would depend on his turnover in the last year.

87. Is the scanned copy of invoices to be uploaded along with GSTR-1? 

Only certain prescribed fields of information from invoices need to be uploaded.

88. Who is the person responsible for making an assessment of taxes payable under the Act? 

Every person registered under the Act shall himself assess the tax payable by him for a tax period and after such assessment, he shall file the return required under section 39.


Frequently Asked Questions on GST (Goods and Services Tax) - Part V

FAQ on GST (Goods and Services Tax) - Part I
FAQ on GST (Goods and Services Tax) - Part II
FAQ on GST (Goods and Services Tax) - Part III
FAQ on GST (Goods and Services Tax) - Part IV
FAQ on GST (Goods and Services Tax) - Part V
FAQ on GST (Goods and Services Tax) - Part VI

FAQ on GST (Goods and Services Tax) - Part VII

This Question and Answers are prepared by Apex Training Institute Under Central Board of Excise and Customs(CBEC) with some inputs from National Academy of Customs, Excise and Narcotics (NACEN).

Below mentioned Q& A are derived from above document with modifications.

61. Whether supply of software would be treated as the supply of goods or supply of services under GST law? 

Development, design, programming, customization, adaptation, up-gradation, enhancement, implementation of IT software shall be treated as the supply of services.  [Sl. No. 5 (2)(d) of Schedule –II of the model GST law]

62. What is meant by zero-rated supply under GST? 

Zero rated supply means export of goods and/or services or supply of goods and/or services to a SEZ developer or a SEZ Unit. 

63. What is the time period within which invoice has to be issued for supply of Goods? 

[Section 31 of CGST/SGST Act] A registered taxable person shall issue a tax invoice showing description, quantity and value of goods, tax charged thereon and other prescribed particulars, before or at the time of removal of goods for supply to the recipient, where supply involves movement of goods or delivery of goods or making available thereof to the recipient in other cases. 

64. What is the time period within which invoice has to be issued for supply of Services? 

[Section 31 of CGST/SGST Act] A registered taxable person shall, before or after the provision of service, but within a period prescribed in this behalf, issue a tax invoice showing description, value of goods, tax payable thereon and other prescribed particulars. 

65. What is the time period within which invoice has to be issued in a case involving the continuous supply of goods? 

In the case of continuous supply of goods, where successive statements of accounts or successive payments are involved, the invoice shall be issued before or at the time each such statement is issued or, as the case may be, each such payment is received. 

66. What is the time period within which invoice has to be issued in a case involving the continuous supply of services? 

In case of continuous supply of services,  

Where the due date of payment is ascertainable from the contract, the invoice shall be issued before or after the payment is liable to be made by the recipient but within a period prescribed in this behalf whether or not any payment has been received by the supplier of the service; 

where the due date of payment is not ascertainable from the contract, the invoice shall be issued before or after each such time when the supplier of service receives the payment but within a period prescribed in this behalf; 

where the payment is linked to the completion of an event, the invoice shall be issued before or after the time of completion of that event but within a period prescribed in this behalf. 

67. Is it mandatory for e-commerce operator to obtain registration? 

The benefit of threshold exemption is not available to e-commerce operators and they would be liable to be registered irrespective of the value of supply made by them. 

68. Whether a supplier of goods or services supplying through e-commerce operator would be entitled to threshold exemption? 

No. The threshold exemption is not available to such suppliers and they would be liable to be registered irrespective of the value of supply made by them. This requirement, however, is applicable only if the supply is made through such electronic commerce operator who is required to collect tax at source.   

69. Will an e-commerce operator be liable to pay tax in respect of the supply of goods or services made through it, instead of an actual supplier? 

Yes, but only in case of certain notified services. In such cases tax shall be paid by the electronic commerce operator if such services are supplied through it and all the provisions of the Act shall apply to such electronic commerce operator as if he is the person liable to pay tax in relation to supply of such services. 

70. Will threshold exemption be available to electronic commerce operators liable to pay tax on notified services? 

No. Threshold exemption is not available to e-commerce operator who is required to pay tax on notified services provided through them.  

71. What is Tax Collection at Source(TCS)? 

The e-commerce operator is required to collect an amount calculated at the rate not exceeding 1% of the net value of taxable supplies made through it, where the consideration with respect to such supplies is to be collected by such operator. The amount so collected is called as Tax Collection at Source (TCS). 

72. It is very common that customers of e-commerce companies return goods. How these returns are going to be adjusted?   

An e-commerce company is required to collect tax only on the net value of taxable supplies. In other words, the value of the supplies which are returned is adjusted in the aggregate value of taxable supplies. 

73. Is every e-commerce operator required to collect tax on behalf of an actual supplier? 

Yes, every e-commerce operator is required to collect tax where consideration with respect to the supply is being collected by the e-commerce operator. 

74. At what time should the e-commerce operator make such collection? 

The e-commerce operator should make the collection during the month in which supply was made. 


Frequently Asked Questions on GST (Goods and Services Tax) - Part IV

FAQ on GST (Goods and Services Tax) - Part I
FAQ on GST (Goods and Services Tax) - Part II
FAQ on GST (Goods and Services Tax) - Part III
FAQ on GST (Goods and Services Tax) - Part IV
FAQ on GST (Goods and Services Tax) - Part V
FAQ on GST (Goods and Services Tax) - Part VI
FAQ on GST (Goods and Services Tax) - Part VII

This Question and Answers are prepared by Apex Training Institute Under Central Board of Excise and Customs(CBEC) with some inputs from National Academy of Customs, Excise and Narcotics (NACEN).

Below mentioned Q& A are derived from above document with modifications.

46. Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration? 


A person required to deduct tax under Section 51, may have, in lieu of a PAN, a Tax Deduction and Collection Account Number issued under the said Income Tax Act, in order to be eligible for grant of registration.

PAN is not mandatory for a non-resident taxable person who may be granted registration on the basis of any other document as may be prescribed. 

47. Whether the Department through the proper officer, can Suo-moto proceed to register of a Person under this Act? 


48. Whether the Registration granted to any person is permanent? 

Yes, the registration Certificate once granted is permanent unless surrendered, cancelled, suspended or revoked. 

49. Is it necessary for UN bodies to get registration under GST? 

Yes. All notified UN bodies, Consulate or Embassy of foreign countries and any other class of persons so notified would be required to obtain a unique identification number (UIN) from the GST portal. The structure of the said ID would be uniform across the States in conformity with GSTIN structure and the same will be common for the Centre and the States. This UIN will be needed for claiming the refund of taxes paid on notified supplies of goods and services received by them, and for any other purpose as may be notified.  

50. What is the responsibility of the taxable person supplying to UN bodies?

The taxable supplier supplying to these organisations is expected to mention the UIN on the invoices and treat such supplies as supplies to another registered person (B2B) and the invoices of the same will be uploaded by the supplier. 

51. Is it necessary for the Govt Organization to get registration? 

A unique identification number (ID) would be given by the respective state tax authorities through GST portal to Government authorities/PSUs not making outwards supplies of GST goods (and thus not liable to obtain GST registration) but are making inter-state purchases. 

52. Whether the job worker will have to be compulsorily registered? 

No, a Job worker is a supplier of services and will be obliged to take registration only when his turnover crosses the prescribed threshold of 20/10 Lakhs. 

53. Whether the goods will be permitted to be supplied from the place of business of a job worker? 

Yes.  But only in cases where the job worker is registered, or if not, the principal declares the place of business of the job worker as his additional place of business. 

54. At the time of registration will the assessee have to declare all his places of business? 

Yes. The taxpayer will have to declare the principal place of business as well as the details of additional places of business in the registration form. 

55. Is there any system to facilitate smaller dealers or dealers having no IT infrastructure? 

In order to cater to the needs of taxpayers who are not IT savvy, following facilities shall be made available,

Tax Return Preparer(TRP): A taxable person may prepare his registration application /returns himself or can approach the TRP for assistance. TRP will prepare the said registration document/ return in prescribed format on the basis of the information furnished to him by the taxable person. The legal responsibility of the correctness of information contained in the forms prepared by the TRP will rest with the taxable person only and the TRP shall not be liable for any errors or incorrect information. 

Facilitation Centre (FC): shall be responsible for the digitisation and/or uploading of the forms and documents including summary sheet duly signed by the Authorized Signatory and given to it by the taxable person. After uploading the data on common portal using the ID and Password of FC, a print-out of acknowledgement will be taken and signed by the FC and handed over to the taxable person for his records. The FC will scan and upload the summary sheet duly signed by the Authorized Signatory. 

56. Is there any facility for digital signature in the GSTN registration? 

Taxpayers would have the option to sign the submitted application using valid digital signatures. There will be two options for electronically signing the application or other submissions - 
by re-signing through Aadhar number, or through DSC i.e. by registering the tax payer’s digital signature certificate with GST portal. 

However, companies or limited liability partnership entities will have to sign mandatorily through DSC only. 

Only level 2 and level 3 DSC certificates will be acceptable for signature purpose.  

57.  What will be the time limit for the decision on the on line registration application? 

If the information and the uploaded documents are found in order, the State and the Central authorities shall have to respond to the application within 3 common working days. If they communicate any deficiency or discrepancy in the application within such time, then the applicant will have to remove the discrepancy / deficiency within 7 days of such communication. Thereafter, for either approving the application or rejecting it, the State and the Central authorities will have 7 days from the date when the taxable person communicates removal of deficiencies. In case no response is given by the departmental authorities within the said time line, the portal shall automatically generate the registration. 

58. What is the process of refusal of registration? 

In case registration is refused, the applicant will be informed about the reasons for such refusal through a speaking order. The applicant shall have the right to appeal against the decision of the Authority. Any rejection of application for registration by one authority (i.e. under the CGST Act / SGST Act) shall be deemed to be a rejection of application for registration by the other tax authority (i.e. under the SGST/UTGST/CGST Act)

59. What are the necessary elements that constitute supply under CGST/SGST Act? 

In order to constitute a ‘supply’, the following elements are required to be satisfied, i.e.- 
(i)  the activity involves supply of goods or services or both; 
(ii) the supply is for aconsideration unless otherwise specifically provided for; 
(iii) the supply is made in the course or furtherance of business; 
(iv) the supply is made in the taxable territory;  
(v) the supply is a taxable supply; and 
(vi)the supply is made by a taxable person. 

60. Whether Works contracts  and Catering services will be treated as supply of goods or supply of services? Why? 

Works contracts and catering services shall be treated as supply of services.