ECONOMY

A fresh start

Source: The Hindu

Context

• The GST Council, after a nine-month hiatus, addressed various taxpayer relief measures, clarified rates, and procedural changes. Future meetings will tackle unresolved issues and consider rationalizing the GST rate structure and expanding its scope.

Details

Key Points

• GST Council Meeting:
  • First meeting in nine months, attended by 11 new State Ministers.
• Agenda Items:
  • Included clarifications, procedural changes, and industry feedback.
• Decisions Made:
  • Exemptions: Hostel accommodation (up to ₹20,000/month) and railway services.
  • Uniform 12% GST rate: Packing cartons, milk cans, solar cookers.
  • Waiver of interest and penalty: For tax dues from the first three years, if paid by March 2025.
  • Lower pre-deposits: For filing appeals.
  • New form: To correct previous return errors.
• Policy Changes:
  • Ended anti-profiteering clause.
  • Mandated Aadhaar-based biometric authentication for GST registrations.
• Future Plans:
  • Rationalizing multiple-rate GST structure, considering inclusion of petroleum and electricity in GST net.

Sources:

The Hindu

POLITY

Why the hurry?

Source: Indian Express

Context

• New criminal laws BNS, BNSS and BSA replacing IPC, CrPC, and IEA on July 1 raise concerns about police powers.
• Institutional unpreparedness, vague definitions and longer police custody under new laws threaten civil liberties and justice.

Details

Key Points

• New Laws:
  • Bharatiya Nyaya Sanhita (BNS): Replaces the Indian Penal Code (IPC).
  • Bharatiya Nagarik Suraksha Sanhita (BNSS): Replaces the Code of Criminal Procedure (CrPC).
  • Bharatiya Sakshya Adhiniyam (BSA): Replaces the Indian Evidence Act (IEA).
• Concerns:
  • Expanded Police Powers: New laws confer greater authority to police with broad and vague definitions of offenses.
  • Enhanced Police Custody Durations: Police custody limits increased from 15 days to 60 or 90 days.
  • Vague Definitions of Offenses: Such as "false and misleading information" and acts "endangering sovereignty," raising potential for misuse.
• Institutional Readiness:
  • Lack of Independent Assessment: No thorough review of preparedness across the criminal justice system, including police, courts, and prisons.
  • Need for Training and Capacity-Building: Institutions are not equipped to handle the changes effectively.
• Civil Liberties:
  • Threats Due to Regressive Provisions: New laws undermine civil liberties with provisions like extended police custody and vague definitions of offenses.
  • Issues with Trials In-Absentia: Allowing trials in the absence of the accused compromises their right to defense.
• Important Sections:
  • Section 187 BNJS: Significantly increases police custody duration.
  • Section 197 BNJS: Contains vague definitions that could be abused.
  • Section 358 BNJ: Creates confusion regarding the applicability of the IPC.
• Committees and Reports:
  • Malimath Committee (2003): Recommended comprehensive reforms in the criminal justice system.
  • Justice Verma Committee (2013): Addressed legislative gaps related to sexual offenses and suggested reforms.
• Training Needs:
  • Urgent Need for Training: Police and judicial officers require extensive training on new laws and procedures.
  • Independent Audit Required: There must be an independent evaluation of institutional readiness before implementation.
• Decolonization Claim:
  • 75% of Provisions Retained Verbatim: Most provisions from the old laws are carried over, challenging the claim of decolonization.
  • Need for Fundamental Institutional Reform: Legislative changes alone are insufficient; deep-rooted colonial legacies in institutions need to be addressed.
• Implementation Concerns:
  • Potential Judicial Confusion: Unclear guidelines on transitional provisions could lead to inconsistent judicial decisions.
  • Lack of Clarity in Transitional Provisions: Ambiguities in how new laws will apply to ongoing cases need resolution to prevent legal uncertainties.

Sources:

Indian Express