#GST Appeals Gujarat

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Conquer GST Appeals Ahmedabad: A Comprehensive Guide by Dhiren Shah & Co

GST Appeals Ahmedabad – Facing a GST appeal in Ahmedabad? Dhiren Shah & Co, a leading GST consultancy, offers expert guidance to navigate the process seamlessly. Learn about GST appeals, authorities involved, and how we can help.

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Narendra Modi Story

Narendra Modi (born September 17, 1950, Vadnagar, India) Indian politician and government official who rose to become a senior leader of the Bharatiya Janata Party (BJP). In 2014 he led his party to victory in elections to the Lok Sabha (lower chamber of the Indian parliament), after which he was sworn in as prime minister of India. Prior to that he had served (2001–14) as chief minister (head of government) of Gujarat state in western India.

After a vigorous campaign—in which Modi portrayed himself as a pragmatic candidate who could turn around India’s underperforming economy—he and the party were victorious, with the BJP winning a clear majority of seats in the chamber. Modi was sworn in as prime minister on May 26, 2014. Soon after he took office, his government embarked on several reforms, including campaigns to improve India’s transportation infrastructure and to liberalize rules on direct foreign investment in the country. Modi scored two significant diplomatic achievements early in his term. In mid-September he hosted a visit by Chinese President Xi Jinping, the first time a Chinese leader had been to India in eight years. At the end of that month, having been granted a U.S. visa, Modi made a highly successful visit to New York City, which included a meeting with U.S. Pres. Barack Obama.

As prime minister, Modi oversaw a promotion of Hindu culture and the implementation of economic reforms. The government undertook measures that would broadly appeal to Hindus, such as its attempt to ban the sale of cows for slaughter. The economic reforms were sweeping, introducing structural changes—and temporary disruptions—that could be felt nationwide. Among the most far-reaching was the demonetization and replacement of 500- and 1,000-rupee banknotes with only a few hours’ notice. The purpose was to stop “black money”—cash used for illicit activities—by making it difficult to exchange large sums of cash. The following year the government centralized the consumption tax system by introducing the Goods and Services Tax (GST), which superseded a confusing system of local consumption taxes and eliminated the problem of cascading tax. GDP growth slowed from these changes, though growth had already been high (8.2 percent in 2015), and the reforms succeeded in expanding the government’s tax base. Still, rising costs of living and increasing unemployment disappointed many as grandiose promises of economic growth remained unfulfilled.

This disappointment registered with voters during the elections in five states in late 2018. The BJP lost in all five states, including the BJP strongholds of Madhya Pradesh, Rajasthan, and Chhattisgarh. The rival Indian National Congress (Congress Party) won more state assembly seats than the BJP in all five elections. Many observers believed that this portended bad news for Modi and the BJP in the national elections set for the spring of 2019, but others believed that Modi’s charisma would excite the voters. Moreover, a security crisis in Jammu and Kashmir in February 2019, which escalated tensions with Pakistan to the highest point in decades, boosted Modi’s image just months before the election. With the BJP dominating the airwaves during the campaign—in contrast to the lacklustre campaign of Rahul Gandhi and Congress—the BJP was returned to power, and Modi became India’s first prime minister outside of the Congress Party to be reelected after a full term.

In his second term Modi’s government revoked the special status of Jammu and Kashmir, stripping it of autonomy in October 2019 and bringing it under the direct control of the union government. The move came under intense criticism and faced challenges in court, not only for the questionable legality of depriving Jammu and Kashmir’s residents of self-determination but also because the government severely restricted communications and movement within the region.

In March 2020, meanwhile, Modi took decisive action to combat the outbreak of COVID-19 in India, swiftly implementing strict nationwide restrictions to mitigate the spread while the country’s biotechnology firms became key players in the race to develop and deliver vaccines worldwide. As part of the effort to counter the economic impact of the COVID-19 pandemic, Modi undertook executive action in June to liberalize the agricultural sector, a move that was codified into law in September. Many feared that the reforms would make farmers vulnerable to exploitation, however, and protesters took to the streets in opposition to the new laws. Beginning in November, massive protests were organized and became a regular disruption, particularly in Delhi.

Modi’s policies backfired in 2021. Protests escalated (culminating in the storming of the Red Fort in January), and extraordinary restrictions and crackdowns by the government failed to suppress them. Meanwhile, despite the remarkably low spread of COVID-19 in January and February, by late April a rapid surge of cases caused by the new Delta variant had overwhelmed the country’s health care system. Modi, who had held massive political rallies ahead of state elections in March and April, was criticized for neglecting the surge. The BJP ultimately lost the election in a key battleground state despite heavy campaigning. In November, as protests continued and another set of state elections approached, Modi announced that the government would repeal the agricultural reforms.

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GST is not applicable on consideration collection from employee for canteen services

The Amneal Pharmaceuticals Private Limited (The Appellant), is providing food facilities to its 500 employees. Canteen is run by a third party, i.e., Canteen Service Provider, to provide food to the employees. The Appellant collects a portion of the price of the canteen service provider from the employees by way of deduction from their salaries. To determine whether GST is payable on the amount collected from the employee, the appellant filed an appeal before GAAR wherein Hon’ble GAAR held affirmative and decided that appellant is liable to pay GST on such amount.

Aggrieved by order of GAAR, the appellant file appeal before GAAAR. Hon’ble GAAR held that The appellant is only acting a mediator between the canteen service provider and the employee by way of the collection of amount from the employee and paying it to the canteen service provider along with his portion of cost without making any profit. There is no supply involve from the appellant to the employee. Therefore, no GST is payable on consideration collection from the employee for canteen service.

In this article, we will discuss the details of the matter of this case and the final judgment of the Advance Authority of Advance Ruling.

1. Brief facts of the case

M/s Amneal Pharmaceuticals Pvt. Ltd (The appellant) is a pharmaceutical company, with more than 500 employees working in the factory of the appellant.

In the factory, a canteen is run by a third party, i.e., Canteen Service Provider, to provide food to the employees of the appellant.

The appellant pays the canteen service provider for which it collects some portion from the employees by way of deduction from employees’ salary.

The Appellant contended that he was only facilitating supply of food to the employee as the same is a statutory requirement under Factories Act, 1948. For this purpose, the appellant is only recovering the employee’s portion for actual expenditure incurred for such food and he is not making any kind of profit.

Seeking the clarification on the above transaction, where the part of amount collected from employees toward food supply, the appellant filed an application before Gujarat Authority for Advance Ruling (GAAR) asking the following Question:

“Whether GST is applicable on the amount recovered from employee on account of third party canteen services which is obligatory under Section 46 of the Factories Act, provided by company ?”

The Hon’ble Advance Ruling Authority, vide Advance Ruling No. GUJ/GAAR/R/50/2020 dated 30.07.2020, answered the question of the applicant in affirmative. Hon’ble GAAR held that the GST is applicable on the amount recovered from employed on account of third party canteen services.

Aggrieved by the ruling of Hon’ble GAAR, the appellant filed an appeal before Appellate Authority of Advance Ruling, Gujarat.

2. Ruling provided by GAAR

In the appeal file before Hon’ble GAAR, the following decision was provided:

The Applicant contended that the activity of supply of food to employees is not carried out as a business activity and no profit is involved in the same.

Hon’ble GAAR held that:

Even though no profit is earned by the applicant on the supply of food to its employees, there is a “supply”, as provided in Section 7(1)(a) of the CGST Act, 2017.

Therefore, The applicant would definitely come under the definition of “Supplier”, as provided under Section 2(105) of CGST Act, 2017.

Also, as the applicant recovers the cost of food from its employees, there is ‘consideration’ involved as per Section Section 2(31) of the CGST Act, 2017.

Accordingly, recovery of the amount from employees on account of third party canteen services provided by the Company would come under the definition of ‘outward supply’. Therefore, such service is liable to GST.

3. Contention made by Appellant

Aggrieved by the order of the GAAR, the Appellant contended following points before Appellate Authority of Advance Ruling, Gujarat:

The appellant has collected the amount and paid it to the canteen service provider i.e third party.

The activity of supply of food is not the main object of business of the Appellant and the same is provided out of statutory obligation as given under section 46 of Factories Act, 1948.

The Appellant is only acting as a mediator between the canteen service provider and the employees with no profit making motive. Therefore, no GST is payable by the employees to the company on subsidized value of goods.

The appellant also submitted that the activity performed in this case is not covered under the scope of ‘supply’ as it is not in the course or furtherance of a business of the appellant.

GST is charged by Canteen Service Provider and the appellant is not availing any Input Tax Credit (“ITC”) of the same. Therefore, the activity of providing food to the employee at subsidized rate should not be construed as “Service” and no GST should be levied on the same.

The Appellant also referred to Sr. No. 19 of Notification No. 25/2012-Service Tax dated 20.06.2012.

4. Findings of Hon’ble Appellate Authority for Advance Ruling, Gujarat (GAAAR)

Going through the contention of the applicant and the theme of the transaction the Hon’ble GAAAR has found out the following points:

The applicant has arranged the canteen service for the employees of his factory and for which he collects part of the amounts from employees and  part of it paid by the appellant to the third party which is canteen service provider.

Canteen Service provider pays applicable GST on consideration charged by him from the appellant.

The employees’ portion of consideration and the appellant’s portion of the cost is paid to the Canteen Service Provider by the appellant.

The issue here is whether GST is payable on the amount of consideration collected from the employee.

In the purview of the transaction made by the applicant it is clear that the appellant is not supplying any goods or services to the employees. THe appellant merely collects the portion of the amount from the employee and pays it to the canteen service provider after adding his portion of the amount.

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[tiolawards-blog]

While talking of broadening tax base, we always talk of getting in more and more people in the tax net. Seems logical and convincing, but have we ever thought of educating those probable tax payers, right from the school. While discussing with my classmates and Professors, I was surprised to discover that though about fifty percent of our country’s revenue comes from Indirect Taxes, there was no course on indirect taxation right from the school to college education. Even the law courses also did not cover subjects of Indirect Taxation, except some recently introduced five years law programme. However, in commerce and law courses, Income Tax and then existing VAT laws were part of the curriculum and recently GST has also been introduced in such courses. Even if one tries to get through the tax subjects, the biggest hurdle is its linguistic marginalization. Since Independence, the biggest hurdle in the tax administration and education is it’s total dependence on English. With barely 10% of the total population having the ability to understand English, even after so much of educational advancements, how can we think of reaching the masses about tax education? Surprisingly, entire GST system is working on GSTN, which is totally engulfed by English and I have seen many State Tax authorities of Gujarat writing letters to the tax payers in Gujarati language. However, I could feel the winds of change. It can be seen now that for the first time in India, people have started discussing ‘taxation’ and the Government is also focused on educating and reaching out to the masses. For the first time, a compilation of FAQs on GST had been published in Hindi and almost all regional languages apart from English. This is a good sign for the tax system and the entire country. Here, I would appeal to all intellectuals and media persons to discuss taxation mostly in the vernacular language of the masses in the respective states and not in the language which improves their images or brand them ‘intellectuals and elite’ by virtue of their overt fluency in English. read more

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Gujarat HC: allows tax credit on services under GST, signaling help to cos

Court strikes down a clarification Central GST rule, which the focal government used to deny guarantee on input charge credit on administrations if there should arise an occurrence of upset obligation structure

COMPANIES NEWS: The Gujarat High Court has permitted a footwear organization to guarantee credit for charges paid on administration contributions under the merchandise and enterprise charge (GST) system, likely flagging alleviation for online business majors, for example, Amazon, Flipkart, and Urban Company.

The court struck down a clarification given under Rule 89(5) under the Central GST Act, which the administration used to deny guarantee on input charge credit on administrations if there should be an occurrence of rearranged obligation structure. The structure implies that crude materials draw higher assessments than definite items.

The legislature got the standard in 2018 by revising one that permitted a wide range of credits whether assessments are paid on products or administrations. As such there was inconsistency in the new principle and the Act said the high court.

The court, while hearing an appeal recorded by VKC Footsteps India, said that the goal of the administration by encircling a standard confining info charge credit can’t be the goal of the law.

Footwear draws in GST at the pace of 5 percent though lion’s share of the data sources and info administrations pull in GST at the pace of 12% or 18%, which brings about aggregation of unutilized credit, said Harpreet Singh, accomplice at KPMG.

The judgment is probably going to start a trend for comparable being heard by courts and councils. For example, the expert for advance decisions in Maharashtra had held that Daewoo-TPL JV, occupied with the execution of development of enormous tasks, was ineligible for a discount of ITC on ‘input administrations’ as for exchanges secured under upset obligation structure.

Specialists said the decision of Gujarat high court may support numerous organizations, especially online business players.

“Web-based business and different organizations who were enduring by virtue of blocked information administration credits would be quick to investigate the decision in detail and assess if the advantage of this decision can be profited for their situation,” said Singh.

READ MORE: GUJARAT HC

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Stand up for craftspeople: how to support India’s artisan community during the COVID crisis

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Stand up for craftspeople: how to support India’s artisan community during the COVID crisis

“The Corona epidemic has broken our back,” says a normally cheerful Aarti Patra, part of a group of sabai-grass basket-makers in an Odisha village. Rajkumari Joshi, a craftswoman from SADHANA, a women’s cooperative we work with in Rajasthan, agrees. “All the women here are feeling completely helpless and in need. We do not have work,” she says. Other artisans tell Dastkar they wonder what will finish them first – the virus or hunger.

It is a curious time. Not just fear of a possibly mortal disease, but a lockdown of all social, and economic activity. For craftspeople, dependent on daily production and sales, life has come to a halt — there are no melas, no sales, no raw material, no money to feed their families. We have worked with them for decades, now we share their pain.

“All our orders have been cancelled,” Vimal Kumar, a young Rajasthani potter, explains. “Even if we try our best, we will not be able to clear this stock for two years at least. This will cause not only debt, but a decrease in production. Craftspeople will be out of jobs for a long time,” he adds.

Every drop counts

Three weeks ago, Dastkar reopened its Artisan Support Fund (created post the 2001 Bhuj earthquake). Supported by the likes of online craft portal Jaypore, proceeds from the initiative will go to fund artisan families and their necessities such as medical aid, raw material, equipment and more. Details: dastkar.org/donation/

How can men support the daily wage workers of the sari industry? An ongoing social media challenge calls on men to shoot a video of themselves wearing a sari, then tag a friend to pass it forward. The idea is to create awareness and urge people to donate on dastkar.org

Will crafts and their makers survive?

Those videos, of jobless migrant workers walking homewards, were incredibly moving. Craftspeople, equally affected, remain invisible and therefore ignored — by the Government, by the media, even by those who used to buy their products. Outside the safety net of regular salaries or social security, they are helpless.

The global economy is predicted to contract 3%. Even as Italian fashion house Armani makes protective overalls, and Louis Vuitton turns out face masks instead of luxury luggage, craftspeople too will need to adapt to changing times. Craft is sadly not an essential; it is the first thing to be struck off consumer wish lists when purchasing power diminishes.

Different crafts and communities need different solutions — disposing of existing stock, planning their re-entry into what will be a very changed market. Skills have to be targeted to differing markets; some making functional products of everyday use, others creating one-of-a-kind pieces for high-end buyers.

Lessons in resilience

Though many fear the impact of COVID 19 may be the end of craftspeople, still reeling from demonetisation and the unplanned imposition of GST, it is their creativity and resilience that could save them.

I remember what Ajrakh master craftsperson Ismail Bhai Khatri said after the 2001 Kutch earthquake, standing in the ruins of his devastated home, “All we want is the means to stand on our feet again, we will rebuild our own lives ourselves.”

Sitting at our makeshift work-stations, answering appeals from craftspeople all over India, Dastkar is moved by that same resolute spirit. Women used to making fine embroidery or bandhani are turning their hands to mask-making. Urmul Seemant in Bajju made 5,000 masks in the first two weeks, Rangsutra has distributed 26,000.

Craftspeople, not content to sit lamenting, realising that art is communication, are using it to create awareness — much needed in rural areas with little access to news or medicare. Bhilwara in Rajasthan had numerous early fatalities. Kalyan Joshi, a local traditional phad painter, created a series of colourful posters, inspired by WHO health directives. Bhilwara is now free of infection.

Mohan, a Sanjhi paper cutter from Mathura, followed suit with a piece on ‘Krishna in the Time of Coronavirus’. He quips that with schools closed, it is a great time to pass on his family tradition: “Normally my son is busy with school and play. In this lockdown, he has thoroughly enjoyed learning the family skill, and I’m enjoying teaching it to him.”

Hirabhai and Laxmiben Chauhan from Gujarat, both over 70, have been appliqué artisans all their lives. Suddenly sales have come to an end. Undaunted, they are using the lockdown “to think and create new designs for our next exhibition. Moreover, we look forward to the wedding of our grandchildren when this lifts, (if we are still alive and healthy). For that we are preparing new songs”.

Many crafts communities are reaching back to old folk stories, family songs and rituals for comfort. They see no need to congregate at mandirs and mosques. “Worship happens in your heart,” says one.

Others are rediscovering long-lost techniques. Madhubani craftsman Devendra Jha has been using chemical colours for years. Unable to buy paints in the lockdown, he went back to making natural colours at home. As one craftsperson says, “On normal days, we are busy, be it a Bazaar or fulfilling a big order, but the time is completely different now. Since we are at home, why don’t we refine our art and create something unique?”

In it together

As Dastkar responds to distress calls from across India, we know our aid is a temporary sop. Craftspeople, the second largest employment sector in India, need sustained investment and assistance. Housebound, it’s easy to feel helpless. But the courage and spirit of these artisans keeps us from despair.

Government, crafts organisations and designers need to come together and work closely with the craftspeople, listen to their voices, build on their strengths, think out of the box. Anand Mahindra’s response to the plight of banana farmers — getting his factory canteens to substitute banana leaves for plates — is a brilliant example.

To end with master craftsman, Prakash Joshi, “We are artists and the artist shapes the tomorrow with his art, dissipating the negative energy because after a thick dark night there is always a golden morning.”

While we celebrate that spirit, we need also to help craftspeople rediscover that golden morning.

Laila Tyabji of Dastkar has been working with artisans all over India for the last 40 years

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India needs a successful economic moon shot

As India pursues its lunar ambitions, Prime Minister Modi needs to tackle crucial structural reforms to give the economy its own escape velocity.

India's second lunar mission, launched on July 22, failed minutes before its scheduled landing. Had it succeeded, India would have been the fourth country to land a manmade object on the moon, after the U.S., Russia, and China. No doubt India will try again, and one hopes will be more likely to succeed.

To get into space, the first step is to reach escape velocity so a spacecraft can overcome the earth’s gravity. India’s economy needs its own moon shot to break free of poverty and underdevelopment. For the Indian economy, stronger investment and formalizing the vast informal sector are vital to achieving sustainable

India has suffered from chronic underinvestment for decades. Its poor public infrastructure is a constant reminder. But private-sector investment has also failed to keep pace with what is needed to improve productivity and create enough jobs for India’s young population. This is reflected by India’s low capital stock per capita, which stood at just over $10,000 in 2015. China’s, by comparison, was almost four times that in 2015, whereas capital stock per capita in Japan and the U.S. was ten times higher. Total investment in India has also declined in the last decade: from roughly 26 trillion rupees ($355 billion) in 2008, investment was 20 trillion rupees in 2015, the year after Narendra Modi was first elected prime minister and has since fallen to roughly 10 trillion rupees, according to the Centre for Monitoring of Indian Economy.

In other words, investment has shrunk 60% in ten years. Underinvestment saps productivity and undermines India’s competitiveness. It also explains the failure of the “Make in India” program Modi launched to turn India into a manufacturing powerhouse. Five years later, India’s imports of manufactured goods per capita from China have doubled, while it's manufacturing exports per capita have not increased since 2011. To build a globally competitive manufacturing sector in India requires massive investment in machinery, electricity, and water, and improving logistics—roads, railways, seaports, and airports.

Along with boosting India’s economic rocket, its load must also be made lighter. India’s vast informal economy—where workers are hired and fired without formal employment contracts and paid a wage without job security or benefits—is estimated to account for 80% of total employment. This situation is a major drag holding back India’s economic takeoff. Given the transient nature of their workforce, employers have no incentive to invest in upgrading workers’ skills, nor to provide them with better tools. As employment is unstable, workers find it hard to save or plan for the future. The informal sector is, therefore, a productivity trap where wages remain low and worker productivity even lower.

Instead of tackling the twin challenges of underinvestment and the informal economy, past governments have instead tried various combinations of income transfers, subsidies and cheap loans in an attempt to boost individual consumption and to support businesses. These are popular options because they are easier than deep structural reforms, and appeal to the populist impulses of India’s political class. Yet they have never had a lasting impact; the moment government handouts end, consumption slumps, leaving the government with an ever-growing fiscal deficit. The fallacy in this politically expedient approach isn’t merely that it ignores the crying need for structural reform at the taxpayer’s expense, but that it also ignores that it’s investment—not consumption—that drives India’seconomic growth. India’s per-capita GDP (roughly $2,000) is too low for private consumption to become an economic engine with any real power, according to K. Subramaniam, the government’s chief economic advisor. Not until per-capita GDP breaches $10,000 (the level where China is now) can India really start counting on consumption for growth.

Research by Rama Bijapurkar, a prominent analyst at the Indian Institute of Management Ahmedabad in the western Indian state of Gujarat and author of definitive works on India’s consumer economy have shown that what people in India typically refer to as the “middle class” is, in

reality, the top 20th percentile of household incomes, people who work in the formal sector with job security, pensions, and other benefits. India’s middle class is actually its upper class. And only these households have enough income to boost their discretionary spending. But they cannot carry India’s economy forward.

The vast majority of Indians, including the middle 60th percentile of household incomes are employed in the informal sector. To escape the low productivity trap, this group needs to be elevated into a genuine middle class, with formal employment and rising discretionary spending power. As of now, the middle class in India has been missing in action. Indian consumers would obviously love to consume more. But they can only afford to do so once they have the more stable and predictable income growth that comes with formal employment.

India’s government, alarmed by a faltering economy that grew in the second quarter at an annualized rate of only 5%, is reverting to its usual consumption-focused nostrums.

But a growing chorus from economists, academics and public policy experts—Bijapurkar among them—is urging the government not to do so this time. Instead, the government needs to tackle the difficult reforms needed to boost foreign and domestic investment and to take measures that shrink the informal sector.

After his landslide reelection victory in May, Modi has a strong mandate to implement such reforms. Many are already underway, such as the biometric-based ID system, compulsory bank accounts for every household, the GST, and legislation establishing a minimum wage that could benefit up to 500 million workers, most of them in the informal sector. This is the time for taking the economic moon shot to launch the Indian economy into a higher, more stable orbit. #MohnishRANotes

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GST Appeals In Ahmedabad Gujarat - Dhiren Shah & Co

GST Appeals In Ahmedabad - Dhiren Shah & Co is a CA firm GST Appeals In Ahmedabad, Gujarat, India. Contact us on 07926445013 For Income GST Appeals In Ahmedabad.

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GST is not applicable on consideration collection from employee for canteen services

Held by Hon’ble Appellate Authority of Advance Ruling, Gujarat in the matter of

M/S Amneal Pharmaceuticals Pvt. Ltd. (appeal No. GUJ/GAAAR/APPEAL/2021/07)

The Amneal Pharmaceuticals Private Limited (The Appellant), is providing food facilities to its 500 employees. Canteen is run by a third party, i.e., Canteen Service Provider, to provide food to the employees. The Appellant collects a portion of the price of the canteen service provider from the employees by way of deduction from their salaries. To determine whether GST is payable on the amount collected from the employee, the appellant filed an appeal before GAAR wherein Hon’ble GAAR held affirmative and decided that appellant is liable to pay GST on such amount.

Aggrieved by order of GAAR, the appellant file appeal before GAAAR. Hon’ble GAAR held that The appellant is only acting a mediator between the canteen service provider and the employee by way of the collection of amount from the employee and paying it to the canteen service provider along with his portion of cost without making any profit. There is no supply involve from the appellant to the employee. Therefore, no GST is payable on consideration collection from the employee for canteen service.

In this article, we will discuss the details of the matter of this case and the final judgment of the Advance Authority of Advance Ruling.

1. Brief facts of the case

M/s Amneal Pharmaceuticals Pvt. Ltd (The appellant) is a pharmaceutical company, with more than 500 employees working in the factory of the appellant.

In the factory, a canteen is run by a third party, i.e., Canteen Service Provider, to provide food to the employees of the appellant.

The appellant pays the canteen service provider for which it collects some portion from the employees by way of deduction from employees’ salary.

The Appellant contended that he was only facilitating supply of food to the employee as the same is a statutory requirement under Factories Act, 1948. For this purpose, the appellant is only recovering the employee’s portion for actual expenditure incurred for such food and he is not making any kind of profit.

Seeking the clarification on the above transaction, where the part of amount collected from employees toward food supply, the appellant filed an application before Gujarat Authority for Advance Ruling (GAAR) asking the following Question:

“Whether GST is applicable on the amount recovered from employee on account of third party canteen services which is obligatory under Section 46 of the Factories Act, provided by company ?”

The Hon’ble Advance Ruling Authority, vide Advance Ruling No. GUJ/GAAR/R/50/2020 dated 30.07.2020, answered the question of the applicant in affirmative. Hon’ble GAAR held that the GST is applicable on the amount recovered from employed on account of third party canteen services.

Aggrieved by the ruling of Hon’ble GAAR, the appellant filed an appeal before Appellate Authority of Advance Ruling, Gujarat.

2. Ruling provided by GAAR

In the appeal file before Hon’ble GAAR, the following decision was provided:

The Applicant contended that the activity of supply of food to employees is not carried out as a business activity and no profit is involved in the same.

Hon’ble GAAR held that:

Even though no profit is earned by the applicant on the supply of food to its employees, there is a “supply”, as provided in Section 7(1)(a) of the CGST Act, 2017.

Therefore, The applicant would definitely come under the definition of “Supplier”, as provided under Section 2(105) of CGST Act, 2017.

Also, as the applicant recovers the cost of food from its employees, there is ‘consideration’ involved as per Section Section 2(31) of the CGST Act, 2017.

Accordingly, recovery of the amount from employees on account of third party canteen services provided by the Company would come under the definition of ‘outward supply’. Therefore, such service is liable to GST.

3. Contention made by Appellant

Aggrieved by the order of the GAAR, the Appellant contended following points before Appellate Authority of Advance Ruling, Gujarat:

The appellant has collected the amount and paid it to the canteen service provider i.e third party.

The activity of supply of food is not the main object of business of the Appellant and the same is provided out of statutory obligation as given under section 46 of Factories Act, 1948.

The Appellant is only acting as a mediator between the canteen service provider and the employees with no profit making motive. Therefore, no GST is payable by the employees to the company on subsidized value of goods.

The appellant also submitted that the activity performed in this case is not covered under the scope of ‘supply’ as it is not in the course or furtherance of a business of the appellant.

GST is charged by Canteen Service Provider and the appellant is not availing any Input Tax Credit (“ITC”) of the same. Therefore, the activity of providing food to the employee at subsidized rate should not be construed as “Service” and no GST should be levied on the same.

The Appellant also referred to Sr. No. 19 of Notification No. 25/2012-Service Tax dated 20.06.2012.

click on this link to be continued....https://vjmglobal.com/gst/judgements/gst-is-not-applicable-on-canteen-charges-recovered-from-employees/

[wionews]

Opinion: In spite of GST, how Modi won Gujarat

Gujarat for Modi is pride. While winning in Uttar Pradesh was important for the BJP because of the sheer number of seats it added to its kitty, at Gujarat, winning was symbolically and politically significant. Winning in Uttar Pradesh came with the promise of bringing in development. In Gujarat, the BJP was fighting to perpetuate and extend the state's development model all over India. 

  This was the first time that Modi has been campaigning in the state, not as a chief minister. Since the ouster of Anandiben Patel and the ascension of Vijay Rupani as the chief minister, the image of the party has taken a beating in the state. This election, the BJP's sole strategy was to resell Modi as a brand. For nearly two decades, it had taken it easy, relying on Modi's image, record and high rhetoric. But, this year, it has been forced to push its entire party machinery into the battle. The way BJP state machinery mobilised people at the grassroot level, linking the anger and expectations of common people to those in the central command, reminds us of the electoral strategies of the Left in the state of West Bengal.

  Uttar Pradesh was easy because the BJP was only needed to point out the glaring lacuna of Mulayam-Akhilesh's Samajwadi Party and Mayawati's Bahujan Samaj Party. But in Gujarat, the election was all about getting the popular mandate on continuing the Gujarat model of development, which in recent times have come under tremendous attack from many prominent economists. 

  BJP's battle in Gujarat has been direct and personal. In Uttar Pradesh, the battle was fought against a number of leaders; Modi mentioned SCAM-S for Samajwadi (party), C for Congress, A for Akhilesh (Yadav) and M for Mayawati. But in Gujarat, the salvo was unambiguously fired against Congress and Rahul Gandhi over dynastic politics and the party's "need" to play caste politics. 

  Barring the exception of responding to Mani Shankar Aiyar's "neech" comment, the BJP, as well as, Prime Minister Modi stuck to the development rhetoric. Modi himself had given the slogan – “I am vikas, I am Gujarat” -- to emphasise that the BJP will own its development model. Modi focused on roads, water and irrigation, law and order, electrification, public expenditure on education, and industrialisation.

  But it was not a blanket appeal based on development, Modi made a very specific class-based overture. So while to the middle-class in the cities, he spoke of the government’s schemes for affordable housing and reduction of stent prices. To the poor, he spoke of new toilets, and used it to demolish the Congress narrative of how his sarkar was one for the rich. 

  Both GST and demonestisation became crucial planks of Modi's promise of a clean government in Gujarat. Negatively affected by these two reforms, the Baniya class of Gujarat was expected to vote against the BJP. In fact, soon after the tax was rolled out earlier this year, several trader organisations took to protests, including the textile traders of Surat.

  From the trends so far, as well as, according to the claims of the BJP leaders, the Party has swept all the 12 seats in the industrial region. This is shown as a proof that the discontent around GST has not turned voters against the BJP. Modi has, in the final analysis, successfully fitted GST and demonetisation in the larger narrative against corruption. 

  Apart from presenting GST and demonetisation as integral to national good, Modi to assuage anger of the Gujarati businessmen, have cut down tax rates on many Gujarat-specific items, including sewing thread of man-made filaments and thread of man-made staple fibres, synthetic filament yarn (nylon, polyester), food items such as khakhra and namkeens, among others.

  The anticipation of Congress, that the simmering anger will be fatal for Congress on the election day has proved to be wrong. 

  Narendra Modi successfully turned the 6 per cent wavering voter of Gujarat through his emotional appeals and politicking against which the INC failed to come up with an appropriate electoral strategy.

  It was mostly in the second phase of the campaign that Modi successfully appealed to voters sentiment and through political polarisation the BJP to an extent diffused the anger against demonetisation. But having said these, we can't say that this was an easy election for the BJP. Congress gave the party a very steep fight. The Patidar defection, as well as, the incumbency factor played a crucial role in preventing BJP from sweeping the state. 

  A win is a win. At the end of the day, Congress lost. But some loses may actually indicate a win in not so distant future. 

      ]]>

[jasooskutty]

Rahul playing soft Hindutva, he has no reasons to be ashamed

Politics is not for nice people. You may act the simpleton but deep inside, you must have that ruthless streak that makes you do anything to win. Victory at any cost. Modi and Shah know it, they are proud of it, and they are praised for it. When they make derogatory statements, they are lapped up without any question. Now with Rahul Gandhi, the story is different. He will rehearse every line he says, at times makes a total mess of it, though he does it less these days after taking lessons from me, but he rarely makes casteist or communal comments. For example, he won’t be caught saying ‘Modi is Khilji ka aulad or Modi is Aurangzeb.’ He might say ‘Modi is Mohammed bin Tughlaq’, but that is not a reference to religion but to policies pursued by his rival. Rahul won’t say ‘neech’, for one probably he doesn’t know the meaning of it, two his speech writer seems to be a decent guy. But Rahul will be hauled over the coals for remarks made by loose cannons like Mani Shankar Aiyar, who does it to his own partymen too. He had once wondered how did Ajay Maken use the word ‘dichotomy’ in his letter to PM Manmohan Singh as he was just a B.A. (Pass) from Hansraj College and couldn’t have had the brains to know the meaning of the word. And Rahul will definitely not accuse Modi of plotting with Pakistan to win Gujarat elections. But Prime Minister Narendra Modi did just that today. He might do more than that tomorrow. Now get one thing, Modi, when he makes these baseless charges, knows or certainly hopes the Gujarati voter will believe him. Modi has reasons to think so. Nobody reads Gujarat’s mind like Modi, he has won election after election there. The state has 90% Hindu population, among the highest concentration in the country. They have been fed Hindutva steroids for years now, and many of them can’t live without it. Fifteen years after one of the bloodiest riots broke out in Gujarat, there is still no remorse. In fact the violence is held out as an example to minorities elsewhere in the country. When a Rahul Gandhi steps out to campaign, he is appealing to this set of voters. Right now they are addicted to Hindutva and de-addiction can’t happen in a day. Merely talking about vikas or development won’t help, like Subramanian Swamy said once. “Even Manmohan gave development, but he lost,” he often says while demanding construction of Ram Mandir. So when Rahul gives his war cry against a GST or a demonetisation, he may have to make it from the Somnath temple or any other temple he can spot. It definitely can’t come from a masjid.  You can’t annoy a considerable chunk of 90% voters to show solidarity with 10% voters who anyway are voting for you. Rahul Gandhi may be accused of playing soft Hindutva, but in light of recent happenings, he has no reason to be ashamed of it. And mind you, it is not Modi or Rahul who is on test, it is the Gujarati voter who is on test.  

[optimisticprincepainter]

A 24 year old, now named Hadiya is the latest to be the centre of attention on the topic of ‘love jihad’. Formerly Akhila, she converted to Islam after being introduced to the religion through two of her friends. The only child of parents K.M. Ashokan and Ponnamma, Akhila, at the time joined a programme in homoeopathic medicine at Salem in Tamil Nadu in 2010. In early 2016, she arrived at her college wearing a hijab. An attempt to intervene by her father after some friends had alerted him roved in vain as she vanished. She later appeared in court with A.S. Zainaba, president of the National Women’s Front who the court allowed her to stay with. The main crux of the issue is if a 24 year old is mature enough to make her own life decisions including choosing to marry. The apex court will now hear Hadiya’s side of the story on November 27. In an op-ed for The Indian Express, Tahir Mahmood, the former chair of the National Minorities Commission and member, Law Commission of India, writes on the fundamental right to freedom to marry irrespective of faith – “Neither the Constitution nor any central or state law places any restraint on interfaith marriages. The Special Marriage Act, 1954, enables persons professing different faiths to become life-partners retaining their respective religious beliefs and practices, and yet one of them is often persuaded — or otherwise left with no choice — to embrace the other party’s religion”. “Conversion for the sake of marriage only is repugnant to Islamic teachings. I would even recommend outlawing this practice. However, I fully agree with the apex court’s afore-mentioned Lata Singh verdict that interfaith marriages (without conversion) should be encouraged”. Around this time was when she changed her name to Hadiya. In December of last year, upon arriving at a court hearing, she was married to Shefin Jehan; much to the courts ire. Journalist with India Today TV in a column explains how this case is deeply rooted in misogyny – “What’s interesting is that this case isn’t even a classic example of the so-called “love jihad”. The woman converted much earlier and got married years later. The court came to the conclusion that the woman is not fit to make a decision for herself and has been brainwashed”. The case had reached the Supreme Court where an NIA investigation was ordered; the report stated that various organizations are recruiting and radicalizing people for the purposes of joining and fighting for ISIS. “The most problematic aspect of this case has been that the woman who is legally an adult was sent to the “custody of her parents”. The NIA conceded in the Supreme Court yesterday, that “custody” for a major girl is a problematic word in law”. “Even if all the allegations of the NIA are to be believed and taken at face value that the girl was in fact radicalized and there is a concerted effort and a “well-oiled machinery that targets women”, is locking up Hadiya the solution of it”? “In the 21st century, though women are given full and equal rights, their bodies and sexuality remain the battleground for a political and cultural war. The case of Hadiya is a classic 21st century example when the law gives in to a political narrative, sidelines individual rights and women take the status of chattels and property”. The NIA report isn’t all wrong. An India Today investigation looked into Kerala’s Popular Front of India (PFI), which the right leaning magazine website Swarajya calls “an Islamic fundamentalist organization”. The PFI has maintained that it championed diversity and equality and has denied accusation of religious conversions, hawala funding, murderous assaults and any terror links. The PFI is a non-profit organization. The organization is under NIA investigation not just related to the Hadiya case. A.S. Zainaba, the head of the groups’ women wing and also with whom Hadiya is living, denied the allegations that the group engages in brainwashing and converting women to Islam, saying the allegations are baseless. She insists the marriage between Hadiya and Shefin Jehan was arranged and not a case of love jihad. However, according to the investigative report, Zainaba had shared some of the inner working of the group with undercover reporters saying, “In that institute of ours…around 5,000 people have converted to Islam over the past 10 years now. We don’t have to officially declare it to be a conversion centre. It’s an educational institute”. Swarajya in a report calls the issue of love jihad a national security threat citing the initial NIA probe which the CPI (M) rejected – “While no one questions the competence of the Kerala police who have had to deal with a large number of cases related to Islamic radicalization in the state, it is unwise for the government of Kerala to question the court’s directive, especially when it involves India’s counter-terrorism intelligence”. “It is clear that this issue is not the sole concern of Hindus but a collective problem faced by numerous communities in the state. Unfortunately, the government in the current political discourse seems to be ignoring this crucial development, which also runs the risk of being ignored by the police for the sake of political correctness”. Specific to the case of Hadiya, activist Rahul Eashwar met with Hadiya to hear her side of the story, which she is mandated to do after the Supreme Court has summoned her to speak on November 27, where the court stated that her consent as an adult is important and to hear her version of how and why she married a Muslim man in Kerala last year. Rahul, released videos of his meeting where Hadiya says she fears or her life and is afraid of her father saying, “Get me out of here. Today or tomorrow, I am going to die. I am sure about this. My father is getting angry, I can make out. He pushes me”. This signals that she could be kept there against her will. The India arm of Amnesty International stated that while they welcome the apex court order, her confinement is unlawful. The lawyer who represented Hadiya’s husband in the Supreme Court argued that Hadiya has the right to love and marry whoever she wants. She writes about this in an op-ed for the Hindustan Times – “Kerala offers very famous cases of Hindus who have converted to Islam, including the late poet and writer Kamala Das. What was so strange about Hadiya’s conversion, when she herself appeared in court and stated that her conversion was voluntary?” “We have a constitution which guarantees freedom of religion which includes the right to convert to any religion. Why then must she be denied agency to convert? And why must she be prevented from marrying a man of her choice?” “No one prevents the State from investigating threats to national security, but to say that an adult woman must not be allowed to convert to Islam or marry the man she loves violates her right to personal liberty and her right to freely practice the religion of her choice.” More columns by Varun Sukumar What Article 35A means for Jammu and Kashmir A list of sexual ‘predators’ raises debate in India Mersal row: BJP’s ‘Vijay is a Christian’ ploy backfires Yogi’s Ayodhya push reveals BJP’s desire to draw on Hindutva vote 2019 begins in Gujarat; A Congress resurgence? Aarushi Talwar case: A perfect botch-up? NEWS 1:27 News Clash breaks out between police, VHP workers over love jihad issue 2:24 News Suffering from ‘love jihad’, A woman returned in Hinduism after 12 years in Aligarh 1:06 Entertainment Kamya KIDNAPS Prem Sasural Simar Ka Colors On Location Powered by Sify.comNewsColumnsBattle of the old guards in Himachal Pradesh Battle of the old guards in Himachal Pradesh Source : SIFY By : Varun Sukumar Last Updated: Tue, Nov 07, 2017 16:24 hrs Share to Facebook Share to Twitter Share to WhatsApp Share to LinkedIn The approaching Himachal Pradesh assembly elections could be the bellwether for other elections down the road. All eyes are on the usual suspects – Rahul Gandhi of the Congress and the Prime Minister. Both have been doing the rounds; most recently Rahul in a speech in the state on Monday said the Goods and Services Tax (GST) will undergo changes to provide relief to traders and consumers if the Congress comes back to power in 2019. On the other side of the aisle, Home Minister Rajnath Singh blamed the Virbhadra Singh-led Congress government in the state for women in the light of the recent rape and murder of a schoolgirl in the state. He brought in reinforcements in the form of Uttar Pradesh Chief Minister Yogi Adityanath, Uttarakhand Chief Minister Trivendra Singh Rawat and Union Ministers Jagat Prakash Nadda and Smriti Irani who addressed rallies of their own. On the BJP side, party president Amit Shah announced Prem Kumar Dhumal as the party’s chief ministerial candidate in Himachal Pradesh. The decision came late and till Saturday was not clear if it would declare a chief ministerial candidate for the November 9 elections. Journalist Sanjeev Singh in a column for Times of India writes on the choice of Chief Ministerial candidate by the BJP in Himachal Pradesh shows the party is being pragmatic in its functioning and choices – “Political experts believe the battle for top honors in Himachal BJP was between two-time chief minister Dhumal and Union health minister JP Nadda. While Dhumal is popular among BJP cadre, Nadda made a name for himself within the party due to his organizational skills”. ���Though Nadda may boast of his proximity to Prime Minister Narendra Modi and Shah, he lacks the pan-state appeal of Dhumal nurtured since 1982 when he became vice-president of BJP’s youth wing”. “This was in line with the feedback received by Shah from party cadre as well that a local face was needed to counter the adverse effects of economic slowdown. This is also a reflection that the party cannot rely solely on Modi’s charisma to cross the finish line in the state”. The decision to announce a Chief Ministerial candidate days before the state goes to the polls is a departure for the BJP. In the past, the party did not announce or mention anyone in the run up to assembly elections in Uttar Pradesh, Uttarakhand, Maharashtra, Jharkhand, and Haryana to name a few. The Indian Express editorial stated that in the past, the BJP fought and won assembly elections without projecting chief ministerial candidates; since the ascent of Modi to the national stage – “The BJP’s decision to project Dhumal, midway in the campaign, may have been influenced by its main rival in the state, the Congress, backing the present CM, Virbhadra Singh, for another term and mocking the BJP campaign as “bin dulhe ki baraat” (a marriage party without groom)”. “The PM loomed large in all these state campaigns and his wide appeal made the need for a charismatic local leader to head the state government even post-poll seems irrelevant. The Himachal example, however, points to the irresistible federal push in the Indian polity even at a time when the BJP has been emphasizing the winnability of a centralized model and strategy”. The strategy seems to be to capitalize on the success of Modi as a national leader since 2014 seemed to turn the tide in the BJP towards a more centralized and focused party structure. “The leader-centric politics championed by Modi could arguably press home, rather than decrease, the demand for a regional face to complement, and even amplify, the central message. Shah’s words in Himachal about a dual leadership — Modi at the Centre and Dhumal in the region — may mirror the BJP acknowledgement of a new political imperative”. Dhumal is a senior party leader and a two-time chief minister of the hill state. The state has traditionally always voted in favor of anti-incumbency and has seen power alternate between Congress and BJP governments for the last five terms. If this trend holds, Virbhadra Singh would be replaced by Dhumal for this third term. The Times of India editorial states that announcing the CM candidate for Himachal ahead of the polls shows that the BJP is not necessarily just relying on a national figure like Modi, but it also empowers regional leaders – “BJP had relied on Prime Minister Narendra Modi’s charisma during the March assembly elections and won the crucial states of Uttar Pradesh and Uttarakhand without a CM candidate. Dhumal’s anointment perhaps also reflects BJP’s decision not to over-burden Modi”. “BJP has experimented with a chief ministerial face in only three states of Delhi, Goa and Assam ever since they swept to power at the Centre in 2014. Projection of Sarbananda Sonowal in Assam and Manohar Parrikar in Goa delivered handsome returns for BJP.” “This should encourage BJP to delegate more authority and empower regional leaders, as Modi’s charisma may not work everywhere. Perhaps it is time for BJP to go ahead and strongly project a chief ministerial face in Gujarat as well.” The ruling Congress in the state is relying heavily on 83-year-old Virbhadra Singh, a six-time Chief Minister and five-time Lok Sabha member. Singh has announced that this will be his last election. Like Dhumal, he is a veteran of party politics for more than five decades. The criticism laid against him is that he stifles and actively discourages the rise of a second generation of leaders in the state. As the two elder statesmen battle it out at the top, their sons wait in the wings. Virbhadra Singh’s son, Vikramaditya Singh, is the head of the Himachal Pradesh Youth Congress. He makes his debut in the Shimla Rural seat which is a reliably Congress; hoping name recognition will play a role in helping him get elected. A contrast to Singh’s son is Anurag Thakur, son of Dhumal who is a rising star in the BJP. Often referred to as “tikka” meaning an inheritor, Thakur doesn’t use or invoke his father’s second name. More columns by Varun Sukumar No ‘Love Jihad’: Hadiya and the Freedom to Marry in Kerala What Article 35A means for Jammu and Kashmir A list of sexual ‘predators’ raises debate in India Mersal row: BJP’s ‘Vijay is a Christian’ ploy backfires Yogi’s Ayodhya push reveals BJP’s desire to draw on Hindutva vote 2019 begins in Gujarat; A Congress resurgence? SIFY : 3rd. Nov,17

NO ‘LOVE JIHAD’ AS HADIYA AND THE FREEDOM WILL MARRY IN KERALA : A 24 year old, now named Hadiya is the latest to be the centre of attention on the topic of ‘love jihad’.

[shivijaskoti-blog]

NDTV Ban : Everything you need to know

Background of the Story

The whole fuss about the issue started when ‘The Information & Broadcasting Committee (I&B)’decided to utilize its powers under  the Cable TV Networks (Regulation) Act which was amended in the year 2011, thereafter also including provision related to coverage of Terror Attack by a News Channel. The amendment which was also brought in the notice of the News channels last year.

The I&B imposed an immediate ban on the Hindi News Broadcasting Channel named ‘NDTV’ asking to “prohibit the transmission or re-transmission of NDTV India channel for one day on any platform throughout India with effect from 00:01 hrs on 9th November, 2016 till 00:01 hrs of 10th November, 2016”.

The sources in the Information & Broadcasting ministry said that action was taken against the channel because it had revealed sensitive details, such as the location of the ammunition depot, school and residential areas in its coverage of the Pathankot attack. It also appeared to disclose the location of the attackers.

If we go by the above statement, this clearly was a violation of the Rule 6(1)(p) of the Cable TV Network (Regulation) Act which states that “no programme should be carried in the cable service which contains live coverage of any anti-terrorist operation by security forces, wherein mediacoverage shall be restricted to periodic briefing by an officer designated by the appropriate government, till such operation concludes.”

As a repercussion, NDTV was served a notice by the ‘The ministry of I&B’ on 29th Jan, 2016 was asked to reply within 15 days. The channel responded on February 5th and the representatives of NDTV were allowed to have a personal meeting with the Inter-Ministerial Committee (IMC) on 25th July, 2016 which was looking into the issue and was assigned to give the final report. The ban was imposed and made Public on 2nd November, 2016.

RESULT OF BAN: ALL HELL BREAKS LOOSE

How many times have we witnessed a scenario like this before? The Government of India takes a decision and the opposition comes out all guns blazing trying to prove that the move by the Government is not in the best interest of the people of our country. Perhaps, more times than you could keep count. We have seen BJP doing it in the past with GST Bill and FDI where they opposed both bills in Congress’s reign and are now taking pride in implementing those bills. With BJP so good at their game of changing places, Congress and other opposition parties wasted no time in lashing out at the BJP led Government terming the move as equivalent to that of a Dictatorship implemented in an Emergency like situation.

Here is the list of some key political personalities and there statements on the issue.

Mamta Banerjee : NDTV ban is shocking. If Government had issues with Pathankot coverage, there are provisions available. But ban shows an Emergency-like attitude

Lalu Prasad Yadav : Terming the ban as Emergency-like situation, even Lalu went on to say, “Today you have seen what has happened to NDTV, they (government) said that you (channel) showed the Pathankot terror attack”

Arvind Kejriwal : I hope the whole media goes off air for a day in solidarity wid NDTV.

Rahul Gandhi : Detaining opposition leaders, blacking out TV channels- all in a day’s work in Modiji’s India. NDTV Banned-shocking and unprecedented (sic)

Digvijay Singh : Modi’s Model of Gujarat Governance has begun to show its real face. First Farmers then Labour then Traders then Servicemen and now Media.

THE DEFENCE BY THE GOVERNMENT

BJP said in response to all the coercion shown against the ban that the ban was imposed just for one day over a ban of 30 days because the IMC didn’t want the channel to get away with the violations done by it. IMC informed that this wasn’t the first violation by the channel and the notices were issued before too while I&B backed the claims of IMC. The Govt officials said that it wasn’t the first time that such a ban was imposed on a TV Channel and the UPA Govt did it 21 times since 2005 banning channels for 1 day to 2 months.

MY OPINION & OBSERVATIONS

While many people are being emotional about the subject on Social Media and coming out in support of Ravish Kumar and others backing up the Government, thanks to their never ending loyalty for BJP.

I have tried to look deep in the issue and came to these conclusions.

          1. The ban was enforced as per the Cable TV Networks (Regulation) Act so there seems no possible misuse of power by the Government when it comes to the decision of banning the channel.

          2. The notice was issued to NDTV in the month of January when the attack took place so the theory surfacing on social media that the Government banned the channel for showing report on fake Bhopal encounters which took place on 31st October doesn’t seem to validate their claims.

          3. The Cable TV Networks (Regulation) Act states, In case of counter terrorism operation “media coverage shall be restricted to periodic briefing by an officer designated by the appropriate government.” This didn’t happen because somehow, the neither Punjab nor Central government take the action on the spot or assigned an officer to brief the situation. This makes clears that the Government also didn’t fulfill its duty and is equal culprit of violation of the law.

          4. The gap between the meeting held between the representatives of NDTV and IMC and the decision to ban the channel was of 3 months and 8 days which puts the Government under suspicion since the ban came about on promptly and executed in a week, not really giving NDTV any chance to appeal against it.

Summing up the whole argument, the NDTV ban wasn’t that big of an issue if we see it from the perspective that it was actually implemented as per the rules of TV Act but since, social media has given the right to over-express their opinion to every person regardless of him/her being credible enough to voice his opinion in the right manner and people who have not learned over decades that there are going to be counter arguments by Oppositions for everything that the Present Government is doing or Future Government will do, I see no positive take outs from this controversy. If it has been successful in achieving something, it is the creation of rift between two groups of spectators on various social media platforms fighting against each other where one is too emotional to get the facts and other is too loyal to handle criticism.

[wionews]

Winter session of Parliament begins today, Centre targets 25 bills

As many as 25 pending bills and 14 new ones, including Goods and Services Tax (GST) and Muslim women rights, will be picked up in the session spread over 22 days during the winter session that is all set to begin on Friday.

"Main issues in the session will be supplementary demand for grants, Constitutional amendment Article 123 (Constitutional status to backward classes), Muslim women Right on Marriage 2017 bill. We will also discuss three ordinances including GST compensation to states," said Parliamentary Affairs Minister Ananth Kumar on Thursday.

Among the 25 Bills, few crucial Bills expected to be taken up are:

The Goods & Services Tax (Compensation to States) Ordinance, 2017, Muslim Women (Protection of Rights on Marriage) Bill, Insolvency & Bankruptcy Code (Amendment) Ordinance, 2017, Indian Forest (Amendment) Ordinance, 2017, Surrogacy (Regulation) Bill, 2016, Prevention of Corruption (Amendment) Bill, 2013 and Transgender Persons (Protection of Rights) Bill, 2016 are some the bills will be taken up during the session.

Earlier the Opposition alleged that the BJP led government at the Centre delayed the Winter Session to avoid questions on GST and other key issues ahead of the Gujarat and Himachal Assembly polls. 

Gujarat polls were held in two phases on December 9 and 14, Himachal elections on November 9. The counting for both the states will be held on December 18.

Meanwhile, Prime Minister Narendra Modi chaired an all-party meet to chalk out the strategy of the winter session of Parliament. He requested for cooperation by all parties in order to make the Parliament session a fruitful one.

"The Prime Minister appealed to everyone for a successful Parliament winter session. He also appealed to everyone for a peaceful session following the high-pitched election," Kumar added.

Parliament Winter Session which begins on December 15, 2017, and lasts till January 5, 2018, is expected to witness heavy fireworks as the Congress would try to corner Prime Minister Narendra Modi-led government over a range of issues.

Earlier, Leader of Opposition in Lok Sabha Mallikarjun Kharge had asserted that the Congress party would raise various issues in the Parliament session including Goods and Services Tax (GST), demonetisation, Rafael deal and economic condition.

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[wionews]

Opinion: How Jignesh Mevani wants to change Gujarat

Amid the unfortunate din around the authenticity of Rahul Gandhi’s faith, a video appeal from the young Dalit leader Jignesh Mevani went viral on social media. The bespectacled young man with a trademark stubble appealed for funds to support his campaign as an independent candidate in the upcoming Gujarat state elections. Mevani said neither he nor his organisation wished to draw funds from corporates or NGOs, his campaign was to be part of a people’s movement funded by the people.

The appeal was for funds to defeat the Hindutva forces in Gujarat and to provide interim relief to the people of the country and help them prepare for a larger fight in 2019. The ultimate objective of this fight would be the annihilation of caste and the establishment of an egalitarian social order.

The appeal was poignant both in tone and substance. More so as it was released on a day a non-bailable warrant was issued against him for organising a rail roko movement a year earlier as part of the statewide protests against the flogging of four Dalit youths with iron rods at Una. The use of state force on Mevani at a time when his campaign has just acquired momentum is indicative of the fact that he represents a clear and present danger to the ruling party’s narrative of development in Gujarat. 

While Hardik Patel’s demands for jobs and educational reservations for Patidar youth have been seen to be untenable and self-indulgent, Mevani’s political discourse poses a distinct challenge.

If Rahul Gandhi has focused on the fall out of ‘spectacular’ policies such as demonetisation, GST and Hardik Patel, on Patidar grievance, Jignesh has sought to formulate a sharper attack on the systemic failures of Gujarat’s developmental model and on the material and symbolic structures of Dalit oppression. Identity politics for him could not be divorced from fundamental livelihood issues.

Part of the reason for the intellectual depth of Mevani’s discourse is its rootedness in a long tradition of Dalit mobilisation in Gujarat. Drawing inspiration from Marx and Ambedkar, Dalit activists and organisations in Gujarat have long sought to combine questions of Dalit identity with those of livelihood.

While the resurgence of caste politics has invited adverse comment in the media, what remains unaddressed is the fact that conversations about caste and primordial affiliations resonate much more intensely in contexts where neither the market nor the state is able to secure livelihoods nor promote social harmony. What is equally worrying for the BJP-ruled government is that the broader tent of Hindutva seems to have less meaning today than it had five years ago. The project of the Hinduization of Dalits touted as among the key to BJP’s success in Gujarat remains both uneven and unfinished. 

Notwithstanding the gestures of welcome accorded to Dalits into the larger Hindu fold, the entrenched structures of caste prejudice continue to play out in the lives of Dalit communities both in rural and urban Gujarat, despite the incremental material improvements in the lives of many. Gujarat stands fourth in the country in the number of atrocities against Dalits in the country.

Mevani and his followers are affiliated to Navsarjan the oldest NGO in Gujarat advocating Dalit rights and offering legal services to members of the community facing atrocities. Mevani articulates Navsarjan’s demands for justice for the Una victims, and urges the government to provide alternative livelihood options for landless Dalits, and finally pleads for a more committed implementation of the land re-distribution scheme initiated several years earlier. Combining the critical issue of land rights to the larger problems of discrimination and atrocities against Dalits has been Mevani’s singular contribution to the present campaign.

Mevani reminds us that the 1950s land reforms in the state of Gujarat have been skewed against the interests of Dalits and other marginal communities. 

An argument long endorsed by sociologists like Ghanshyam Shah who also argue that corrective measures such as land redistribution among landless Dalits carried out between 1962-1998 have been implemented shoddily. Most redistribution remained on paper and only a few landless groups got actual possession. The demand for land resonates deeply with the vast majority of Dalits who remain small or marginal farmers or those who survive on traditional caste-based occupations, such as scavenging, tanning or weaving.

Yet the hope for 5 acres of land for every landless Dalit remains elusive. Gujarat’s Land Acquisition, Rehabilitation and Resettlement (Gujarat Amendment) Bill 2016, which became a law in August 2016 has, finally, removed the social impact assessment and consent clauses to facilitate ease of acquisition. The rush to implement the law was triggered by demands for lands for industrial development and more significantly for the 1,500 km Mumbai-Delhi industrial corridor. The wasteland or common grazing lands redistribution schemes also remain mired in intra-caste rivalries between Dalits and OBCs.

Mevani argues that the demands for the 5 acres of land are actually for the implementation of what is due to landless Dalits. For him, land rights on paper need to translate into actual possession. Yet, there is debate whether land by itself would address larger problems of livelihood, particularly, in the face of prolonged agricultural distress and suppression of wage incomes. For Mevani, however, the possession of land allows the imagination of alternative livelihoods particularly for those engaged in traditionally stigmatised occupations, such as scavenging or tanning.

It may well be a long and arduous battle for land and dignity for marginalised Dalits in Gujarat but Jignesh Mevani has drawn larger attention to the question of ‘inequality’ in a rapidly developing state. His invocation of the Ambedkarite notion of ‘graded inequality’ in the Hindu caste structure together with his focus on the structural inequalities generated by a neo-liberal economic regime are in essence a call for solidarities around questions of economic privation and marginalisation. 

Mevani reminds us that ‘graded inequalities’ impedes the forging of sustainable solidarities against oppression.

Little wonder then that he has been able to persuade the OBC leader Alpesh Thakore and the Patidar maverick Hardik Patel to come together in mutual recognition of the shared experience of economic hardship.

In an election in which appeals to religion and caste seem to be dominating political discourse, Mevani’s appeal for such solidarities offers hope for a return to a less divisive politics.

  (Disclaimer: The author writes here in a personal capacity).

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Pluralism vs polarisation: BJP's plan to win Gujarat

Undoubtedly, by not announcing the electoral scheme for Gujarat, Election Commission of India got derailed from its conventional path. Many doubted the fairness of this constitutional body. The reasons were located in the avoidance of model code of conduct that may have come in the way of possible announcements of policy dividends by the Prime Minister Narendra Modi in his address at Gujarat Gaurav Mahasammelan scheduled on 16th October 2017 in Gandhinagar.

But against this proposition, Narendra Modi has relied more on symbolism than substance. There were forms and styles of immediate or non-mediated politics than actual dividends. Also, there was nothing exotic about his recent address in this poll-bound state. We have merely got the sense of his anxiety over the possible waning of his aura and shifting social constituencies from the fold of BJP.

BJP was highlighted more as a regional force representing Gujarati pride and Gujarati’s sub-nationalism.

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In his address, there were allegations, appeasement, glorification and realisations. The BJP’s anti-Congress position was unduly hyped. Pasts were invoked to demean Congress, particularly in relation to its treatment of Gujarat and Gujarat’s leaders, including Mahatma Gandhi, Sardar Vallabhbhai Patel, Morarji Desai, Madhavsinha Solanki and, finally, Narendra Modi himself. Indeed, there seems to be an emerging realisation of his party’s failure in delivering economic comfort to the people through demonetisation and GST as the complicity of other parties were highlighted in GST’s implementation.

In a more ironic ways, Narendra Modi has revived the memories of 2002 Gujarat riots in a subtle reference to the Congress’ conspiracies to victimise him. BJP was highlighted more as a regional force representing Gujarati pride and Gujarati’s sub-nationalism. Most significantly, OBCs, Dalits, Tribals and farmers were appeased by highlighting their numerical representation in BJP.

Be that as it may, the speech of Narendra Modi lends support to the following emerging realities in Gujarat. First, unlike the assembly elections since the mid-1990s, the 2017 elections for 182 Assembly seats is not a cake walk for BJP. It has become competitive with the refashioning of Rahul Gandhi and the Congress to fight the Gujarat elections on all fronts, including social media.

Second, there is a growing realisation among BJP members about the possible disillusionment of a sizable number of voters with the party’s two-decade-old regime.

Third, the repeated Gujarat model of development is losing appeal among the marginalised sections of Gujarat. Fourth, there is an ‘invisible discontent in making’ over the poorly designed economic policies like GST and demonetisation. In view of these developments, it should perhaps hardly be surprising if BJP loses its substantial assembly seats and vote share in the forthcoming elections.

Gujarat has always worked for BJP as a laboratory for the unique convergence of neo-liberal policies, Hindutva nationalism and regional sub-nationalism.

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The 2017 Gujarat Assembly election is different in multiple senses. First, it will act as a prelude to the BJP’s performance in 2019 Lok Sabha elections the way 2012 did for 2014 Lok Sabha. The expansive tide of Narendra Modi’s charisma will receive a severe jolt in 2019 if BJP performs even reasonably poor in the home state of the Prime Minister. It must be noted that Gujarat has always worked for BJP as a laboratory for the unique convergence of neo-liberal policies, Hindutva nationalism and regional sub-nationalism.

Second, in the absence of Narendra Modi as the chief ministerial candidate, 2017 Assembly election is going to be the first election after 2001 when Gujarat will be facing the crisis of a credible chief ministerial face. It is reminding a situation of the 1990s when Gujarat experienced the rotation of chief ministerial candidates due to high factionalism within the party, such as Keshubhai Patel (March 1995 to Oct 1995), Sureshchandra Mehta (Oct 1995 to Sept 1996) and Narendra Modi (2001-14). Similar situations prevail now when we noticed the rotation of CMs from Anandiben Patel (May 2014-August 2016) to Vijay Rupani (August 2016 to present). Gujarat is missing the management of Modi who became chief minister of Gujarat in 2001 and led the party to election victories in 2002, 2007 and 2012.

Third, there are strong oppositions to BJP from non-Congress forces like Alpesh Thakor (convenor of Kshatriya Thakor Sena), Hardik Patel (convenor of Patidar Anamat Andolan Samiti) and Jignesh Mewani (convenor of Rashtriya Dalit Adhikar Manch). Third, with the exit of Shankarsinh Vaghela, Congress is no more as factionalised as it was in early days. Fourth, BJP is experiencing the loss of morale with the reporting of The Wire on Amit Shah’s son and the entry of Sukhram in the party.

Despite all odds and the changing dynamics of Gujarat, BJP is well placed in the state in the 14th Assembly elections as well.

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Despite all odds and the changing dynamics of Gujarat, BJP is well placed in the state in the 14th Assembly elections as well. BJP’s performance steadily improved from 27 per cent of the vote in 1990 to 50 per cent in 2002. However, the party registered the marginal decline in terms of vote share from 49 per cent in 2007 to 48 per cent in 2012. It has gained Assembly seats from 121 in 1995 to 117 in 1998 and gained highest ever of 127 in 2002 but again a slight decline took place from 2007 as it got 117 seats and 116 in 2012.

What makes Gujarat a stronghold of BJP over the last two decades? There are many reasons. First, Gujarat has never been the subject of lower caste movements and, thus, no challenge is being offered to BJP from this section of the society. Second, Muslims strategically failed to articulate their political voice. Third, there is a near absence of Adivasi movements or struggles for demanding a share in forest resources and land rights. Fourth, farmer’s movement has already been co-opted by the Bhartiya Kisan Sangh of RSS. Fifth, there is a minimal caste and factional division within the BJP in the state. Sixth, the political mobilisations in Gujarat have always been steered by the higher and dominant castes like Mahagujrat movement for the creation of Gujarat, Nav Nirman movement against corruption, anti-reservation protests, and, finally, Ayodhya movement.

In India and particularly Gujarat, the cultural emotions rather reason played a powerful role in directing the voting behaviour of the people.

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Above all, BJP in Gujarat remained highly cohesive, centralised and ideologically committed and strongly supported by the RSS. It would be difficult to challenge the party’s strong ties to local administrators and network of civil society organisations, including industrial groups, caste associations and religious organisations. BJP is no longer an urban-centric party rather it penetrated heavily in rural areas using RSS’s Bhartiya Kisan Sangh. BJP has made significant gains among two large OBCs, the Kshatriyas and Kolis since 2012. But it remains to be seen whether Hardik Patel’s claim that BJP discriminated against the Patidars become popular election issue or not.

Will BJP be the subject or victim of tribal anger? No ways.

As it appears, Congress will lose significantly the tribal votes as BJP has made a successful dent in the Adivasi areas using its affiliate organisations and their programmes like VHP’s Ekal Vidyalayas, RSS’s Vanvasi Kalyan Ashram as well as policy dividends like Pradhan Mantri Ujjawala Yojna, Pradhan Mantri Awas Yojna and Vanvasi Kalyan Yojna. The service network of RSS is unmatched as the organisation often indulged in relief camps and distribution of food grain, medicines and clothes to tribals.

Whatever may be, in India and particularly Gujarat, the cultural emotions rather reason played a powerful role in directing the voting behaviour of the people. It is because cultural attachments are easily generated and profoundly felt. We have always witnessed the moments when the miseries of poor economics are forgotten while making political choices. It can be seen in the caste and communal prejudices that are endemic in our society as is the narrow forms of nationalism. It is more manifest when elections are due. Certainly, Gujarat is also going to face the old forms of stereotypes and political mobilisation that can lead to seeing the pluralism as evil in a very schizophrenic fashion and polarisation as the only game plan.

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