This document provides an overview of the Goods and Services Tax (GST) in India, including:
1. GST aims to simplify indirect taxation by amalgamating taxes into a single tax, reducing the tax burden on goods and making Indian products more competitive.
2. It originated in 2006 and the Constitution Amendment Bill was introduced in 2014 to allow concurrent taxation powers for the Centre and States under GST.
3. A GST Council will be formed for States and the Centre to jointly decide aspects of GST. The Bill is awaiting passage in the Rajya Sabha.
Gst overview, gst concept and status caknowledgeRaju Choudhary
The introduction of Goods and Services Tax on 1 st of July 2017 was a very significant step in the field of indirect tax reforms in India. By amalgamating a large number of Central and State taxes into a single tax, the aim was to mitigate cascading or double taxation in a major way and pave the way for a common national market. caknowledge.com provide latest updates on GST in India
i feel this presentation enriched with hyperlinks u can easily understand the basics of gst. and i feel the beginners must download this ppt for a better understanding of gst
The Central Board of Excise and Customs has made available a FAQ that answers all your questions about the Goods and Services Tax that will come to effect starting July 1.
Proposed GST - Will it finally happen? - Dr Sanjiv AgarwalD Murali ☆
Proposed GST - Will it finally happen? - Dr Sanjiv Agarwal - Article published in Business Advisor, dated January 10, 2015 http://www.magzter.com/IN/Shrinikethan/Business-Advisor/Business/
GST is one indirect tax for the whole nation, which will make India one unified common market. GST is a single tax on the supply of goods and services, right from the manufacturer to the consumer.
Gst overview, gst concept and status caknowledgeRaju Choudhary
The introduction of Goods and Services Tax on 1 st of July 2017 was a very significant step in the field of indirect tax reforms in India. By amalgamating a large number of Central and State taxes into a single tax, the aim was to mitigate cascading or double taxation in a major way and pave the way for a common national market. caknowledge.com provide latest updates on GST in India
i feel this presentation enriched with hyperlinks u can easily understand the basics of gst. and i feel the beginners must download this ppt for a better understanding of gst
The Central Board of Excise and Customs has made available a FAQ that answers all your questions about the Goods and Services Tax that will come to effect starting July 1.
Proposed GST - Will it finally happen? - Dr Sanjiv AgarwalD Murali ☆
Proposed GST - Will it finally happen? - Dr Sanjiv Agarwal - Article published in Business Advisor, dated January 10, 2015 http://www.magzter.com/IN/Shrinikethan/Business-Advisor/Business/
GST is one indirect tax for the whole nation, which will make India one unified common market. GST is a single tax on the supply of goods and services, right from the manufacturer to the consumer.
GST is one indirect tax for the whole nation, which will make India one unified common market. GST is a single tax on the supply of goods and services, right from the manufacturer to the consumer.
Introductions to Indirect Tax - Types, Structure, Constitutional Powers, ReformsSundar B N
Constitutional Powers of Taxation
Comparison between Old and New Tax stream
Structure of Indian Tax System
Different Types of Taxes
Taxes under Indirect Tax Family in India
Recent Tax Reforms Committees and its Recommendations
Canons of Taxation
Public Finance
Public Expenditure
Public Revenue
Welfare State
Fiscal Discipline
If you go through this whole document very carefully, then it will helps you to understand the overall concept of GST, which is the new taxation system of India.
GST is one indirect tax for the whole nation, which will make India one unified common market. GST is a single tax on the supply of goods and services, right from the manufacturer to the consumer.
Introductions to Indirect Tax - Types, Structure, Constitutional Powers, ReformsSundar B N
Constitutional Powers of Taxation
Comparison between Old and New Tax stream
Structure of Indian Tax System
Different Types of Taxes
Taxes under Indirect Tax Family in India
Recent Tax Reforms Committees and its Recommendations
Canons of Taxation
Public Finance
Public Expenditure
Public Revenue
Welfare State
Fiscal Discipline
If you go through this whole document very carefully, then it will helps you to understand the overall concept of GST, which is the new taxation system of India.
Dear Friends,
As we all know that GST has been introduced w.e.f 01/07/2017 and this could be a landmark move. For reference of all, I have attached a brief introduction for your reference.
Goods and service act - A Basic OverviewJoy Waghela
A brief understanding about goods and service Tax.A basic understanding of the proposed Goods and service tax in india.
Explained in simple words and understanding
After implementations of GST In India from 01 Jul 2017,many questions are coming to the mind of people which may or may not be right.Min of Fin Govt of India has put this information of all.
GST is regarded as the major reform in the field of Indian Indirect Taxation. This presentation will help in understanding the likely framework of GST, its impact and some challenges in its implementation.
GST: Freedom from multiple taxes - Dr Sanjiv AgarwalD Murali ☆
GST: Freedom from multiple taxes - Dr Sanjiv Agarwal - Article published in Business Advisor, dated August 10, 2016 - http://www.magzter.com/IN/Shrinikethan/Business-Advisor/Business/
Turin Startup Ecosystem 2024 - Ricerca sulle Startup e il Sistema dell'Innov...Quotidiano Piemontese
Turin Startup Ecosystem 2024
Una ricerca de il Club degli Investitori, in collaborazione con ToTeM Torino Tech Map e con il supporto della ESCP Business School e di Growth Capital
Currently pi network is not tradable on binance or any other exchange because we are still in the enclosed mainnet.
Right now the only way to sell pi coins is by trading with a verified merchant.
What is a pi merchant?
A pi merchant is someone verified by pi network team and allowed to barter pi coins for goods and services.
Since pi network is not doing any pre-sale The only way exchanges like binance/huobi or crypto whales can get pi is by buying from miners. And a merchant stands in between the exchanges and the miners.
I will leave the telegram contact of my personal pi merchant. I and my friends has traded more than 6000pi coins successfully
Tele-gram
@Pi_vendor_247
If you are looking for a pi coin investor. Then look no further because I have the right one he is a pi vendor (he buy and resell to whales in China). I met him on a crypto conference and ever since I and my friends have sold more than 10k pi coins to him And he bought all and still want more. I will drop his telegram handle below just send him a message.
@Pi_vendor_247
What website can I sell pi coins securely.DOT TECH
Currently there are no website or exchange that allow buying or selling of pi coins..
But you can still easily sell pi coins, by reselling it to exchanges/crypto whales interested in holding thousands of pi coins before the mainnet launch.
Who is a pi merchant?
A pi merchant is someone who buys pi coins from miners and resell to these crypto whales and holders of pi..
This is because pi network is not doing any pre-sale. The only way exchanges can get pi is by buying from miners and pi merchants stands in between the miners and the exchanges.
How can I sell my pi coins?
Selling pi coins is really easy, but first you need to migrate to mainnet wallet before you can do that. I will leave the telegram contact of my personal pi merchant to trade with.
Tele-gram.
@Pi_vendor_247
when will pi network coin be available on crypto exchange.DOT TECH
There is no set date for when Pi coins will enter the market.
However, the developers are working hard to get them released as soon as possible.
Once they are available, users will be able to exchange other cryptocurrencies for Pi coins on designated exchanges.
But for now the only way to sell your pi coins is through verified pi vendor.
Here is the telegram contact of my personal pi vendor
@Pi_vendor_247
how to sell pi coins in South Korea profitably.DOT TECH
Yes. You can sell your pi network coins in South Korea or any other country, by finding a verified pi merchant
What is a verified pi merchant?
Since pi network is not launched yet on any exchange, the only way you can sell pi coins is by selling to a verified pi merchant, and this is because pi network is not launched yet on any exchange and no pre-sale or ico offerings Is done on pi.
Since there is no pre-sale, the only way exchanges can get pi is by buying from miners. So a pi merchant facilitates these transactions by acting as a bridge for both transactions.
How can i find a pi vendor/merchant?
Well for those who haven't traded with a pi merchant or who don't already have one. I will leave the telegram id of my personal pi merchant who i trade pi with.
Tele gram: @Pi_vendor_247
#pi #sell #nigeria #pinetwork #picoins #sellpi #Nigerian #tradepi #pinetworkcoins #sellmypi
how to sell pi coins on Bitmart crypto exchangeDOT TECH
Yes. Pi network coins can be exchanged but not on bitmart exchange. Because pi network is still in the enclosed mainnet. The only way pioneers are able to trade pi coins is by reselling the pi coins to pi verified merchants.
A verified merchant is someone who buys pi network coins and resell it to exchanges looking forward to hold till mainnet launch.
I will leave the telegram contact of my personal pi merchant to trade with.
@Pi_vendor_247
How to get verified on Coinbase Account?_.docxBuy bitget
t's important to note that buying verified Coinbase accounts is not recommended and may violate Coinbase's terms of service. Instead of searching to "buy verified Coinbase accounts," follow the proper steps to verify your own account to ensure compliance and security.
Even tho Pi network is not listed on any exchange yet.
Buying/Selling or investing in pi network coins is highly possible through the help of vendors. You can buy from vendors[ buy directly from the pi network miners and resell it]. I will leave the telegram contact of my personal vendor.
@Pi_vendor_247
USDA Loans in California: A Comprehensive Overview.pptxmarketing367770
USDA Loans in California: A Comprehensive Overview
If you're dreaming of owning a home in California's rural or suburban areas, a USDA loan might be the perfect solution. The U.S. Department of Agriculture (USDA) offers these loans to help low-to-moderate-income individuals and families achieve homeownership.
Key Features of USDA Loans:
Zero Down Payment: USDA loans require no down payment, making homeownership more accessible.
Competitive Interest Rates: These loans often come with lower interest rates compared to conventional loans.
Flexible Credit Requirements: USDA loans have more lenient credit score requirements, helping those with less-than-perfect credit.
Guaranteed Loan Program: The USDA guarantees a portion of the loan, reducing risk for lenders and expanding borrowing options.
Eligibility Criteria:
Location: The property must be located in a USDA-designated rural or suburban area. Many areas in California qualify.
Income Limits: Applicants must meet income guidelines, which vary by region and household size.
Primary Residence: The home must be used as the borrower's primary residence.
Application Process:
Find a USDA-Approved Lender: Not all lenders offer USDA loans, so it's essential to choose one approved by the USDA.
Pre-Qualification: Determine your eligibility and the amount you can borrow.
Property Search: Look for properties in eligible rural or suburban areas.
Loan Application: Submit your application, including financial and personal information.
Processing and Approval: The lender and USDA will review your application. If approved, you can proceed to closing.
USDA loans are an excellent option for those looking to buy a home in California's rural and suburban areas. With no down payment and flexible requirements, these loans make homeownership more attainable for many families. Explore your eligibility today and take the first step toward owning your dream home.
how to sell pi coins effectively (from 50 - 100k pi)DOT TECH
Anywhere in the world, including Africa, America, and Europe, you can sell Pi Network Coins online and receive cash through online payment options.
Pi has not yet been launched on any exchange because we are currently using the confined Mainnet. The planned launch date for Pi is June 28, 2026.
Reselling to investors who want to hold until the mainnet launch in 2026 is currently the sole way to sell.
Consequently, right now. All you need to do is select the right pi network provider.
Who is a pi merchant?
An individual who buys coins from miners on the pi network and resells them to investors hoping to hang onto them until the mainnet is launched is known as a pi merchant.
debuts.
I'll provide you the Telegram username
@Pi_vendor_247
Poonawalla Fincorp and IndusInd Bank Introduce New Co-Branded Credit Cardnickysharmasucks
The unveiling of the IndusInd Bank Poonawalla Fincorp eLITE RuPay Platinum Credit Card marks a notable milestone in the Indian financial landscape, showcasing a successful partnership between two leading institutions, Poonawalla Fincorp and IndusInd Bank. This co-branded credit card not only offers users a plethora of benefits but also reflects a commitment to innovation and adaptation. With a focus on providing value-driven and customer-centric solutions, this launch represents more than just a new product—it signifies a step towards redefining the banking experience for millions. Promising convenience, rewards, and a touch of luxury in everyday financial transactions, this collaboration aims to cater to the evolving needs of customers and set new standards in the industry.
1. For Departmental Officers only
Page 1 of 7
GST – CONCEPT & STATUS
Introduction
The introduction of Goods and Services Tax (GST) would be a very
significant step in the field of indirect tax reforms in India. By amalgamating a
large number of Central and State taxes into a single tax, it would mitigate
cascading or double taxation in a major way and pave the way for a common
national market. From the consumer point of view, the biggest advantage would
be in terms of a reduction in the overall tax burden on goods, which is currently
estimated at 25%-30%. Introduction of GST would also make Indian products
competitive in the domestic and international markets. Studies show that this
would instantly spur economic growth. Last but not the least, this tax, because
of its transparent character, would be easier to administer.
Genesis
2. The idea of moving towards the GST was first mooted by the then Union
Finance Minister Shri P. Chidambaram in his Budget for 2006-07. Initially, it
was proposed that GST would be introduced from 1st
April, 2010. The
Empowered Committee of State Finance Ministers (EC) which had formulated
the design of State VAT was requested to come up with a roadmap and structure
for the GST. Joint Working Groups of officials having representatives of the
States as well as the Centre were set up to examine various aspects of the GST
and draw up reports specifically on exemptions and thresholds, taxation of
services and taxation of inter-State supplies. Based on discussions within and
between it and the Central Government, the EC released its First Discussion
Paper (FDP) on the GST in November, 2009. This spells out the features of the
proposed GST and has formed the basis for discussion between the Centre and
the States so far.
Salient Features of GST
3. The salient features of GST are as under:
(i) GST would be applicable on supply of goods or services as against the
present concept of tax on the manufacture of goods or on sale of goods or
on provision of services.
(ii) GST would be a destination based tax as against the present concept of
origin based tax.
2. For Departmental Officers only
Page 2 of 7
(iii) It would be a dual GST with the Centre and the States simultaneously
levying it on a common base. The GST to be levied by the Centre would
be called Central GST (CGST) and that to be levied by the States would
be called State GST (SGST).
(iv) An Integrated GST (IGST) would be levied on inter-State supply
(including stock transfers) of goods or services. This would be collected
by the Centre so that the credit chain is not disrupted.
(v) Import of goods or services would be treated as inter-State supplies and
would be subject to IGST in addition to the applicable customs duties.
(vi) For an initial period of two years or as further extended on the
recommendation of the GST Council, a non-vatable Additional Tax not
exceeding 1% on inter-State supply of goods would be levied and
collected by the Centre and assigned to the originating State. The Select
Committee of the Rajya Sabha has recommended that this tax should be
levied only when the supply is made for a consideration.
(vii) CGST, SGST & IGST would be levied at rates to be mutually agreed
upon by the Centre and the States under the aegis of the GST Council.
(viii) GST would replace the following taxes currently levied and collected by
the Centre:
a) Central Excise duty
b) Duties of Excise (Medicinal and Toilet Preparations)
c) Additional Duties of Excise (Goods of Special Importance)
d) Additional Duties of Excise (Textiles and Textile Products)
e) Additional Duties of Customs (commonly known as CVD)
f) Special Additional Duty of Customs (SAD)
g) Service Tax
h) Cesses and surcharges insofar as far as they relate to supply of
goods or services
(ix) State taxes that would be subsumed within the GST are:
a) State VAT
b) Central Sales Tax
c) Purchase Tax
d) Luxury Tax
e) Entry Tax (All forms)
f) Entertainment Tax (not levied by the local bodies)
g) Taxes on advertisements
h) Taxes on lotteries, betting and gambling
3. For Departmental Officers only
Page 3 of 7
i) State cesses and surcharges insofar as far as they relate to supply of
goods or services
(x) GST would apply to all goods and services except Alcohol for human
consumption, Electricity and Real Estate.
(xi) GST on petroleum products would be applicable from a date to be
recommended by the Goods & Services Tax Council.
(xii) Tobacco and tobacco products would be subject to GST. In addition, the
Centre would continue to levy Central Excise duty.
(xiii) A common threshold exemption would apply to both CGST and SGST.
Taxpayers with a turnover below it would be exempt from GST. A
compounding option (i.e.to pay tax at a flat rate without credits) would be
available to small taxpayers below a certain threshold. The threshold
exemption and compounding scheme would be optional.
(xiv) The list of exempted goods and services would be kept to a minimum and
it would be harmonized for the Centre and the States as far as possible.
(xv) Exports would be zero-rated.
(xvi) Credit of CGST paid on inputs may be used only for paying CGST on the
output and the credit of SGST paid on inputs may be used only for paying
SGST. In other words, the two streams of input tax credit (ITC) cannot be
cross utilised, except in specified circumstances of inter-State supplies,
for payment of IGST. The credit would be permitted to be utilised in the
following manner:
a) ITC of CGST allowed for payment of CGST;
b) ITC of SGST allowed for payment of SGST;
c) ITC of CGST allowed for payment of CGST & IGST in that order;
d) ITC of SGST allowed for payment of SGST & IGST in that order;
e) ITC of IGST allowed for payment of IGST, CGST & SGST in that
order.
(xvii) ITC of Additional Tax would not be permitted.
(xviii)Accounts would be settled periodically between the Centre and the State
to ensure that the credit of SGST used for payment of IGST is transferred
by the Exporting State to the Centre. Similarly the IGST used for
payment of SGST would be transferred by the Centre to the Importing
State.
(xix) The laws, regulations and procedures for levy and collection of CGST
and SGST would be harmonized to the extent possible.
4. For Departmental Officers only
Page 4 of 7
GST and Centre-State Financial Relations
4. Currently, fiscal powers between the Centre and the States are clearly
demarcated in the Constitution with almost no overlap between the respective
domains. The Centre has the powers to levy tax on the manufacture of goods
(except alcoholic liquor for human consumption, opium, narcotics etc.) while
the States have the powers to levy tax on the sale of goods. In the case of inter-
State sales, the Centre has the power to levy a tax (the Central Sales Tax) but,
the tax is collected and retained entirely by the originating States. As for
services, it is the Centre alone that is empowered to levy service tax. Since the
States are not empowered to levy any tax on the sale or purchase of goods in the
course of their importation into or exportation from India, the Centre levies and
collects this tax as additional duties of customs, which is in addition to the Basic
Customs Duty. This additional duty of customs counterbalances excise duties,
sales tax, State VAT and other taxes levied on the like domestic product.
Introduction of the GST would require amendments in the Constitution so as to
concurrently empower the Centre and the States to levy and collect the GST.
4.1 The assignment of concurrent jurisdiction to the Centre and the States for
the levy of GST would require a unique institutional mechanism that would
ensure that decisions about the structure, design and operation of GST are taken
jointly by the two. For it to be effective, such a mechanism also needs to have
Constitutional force.
Constitution (One Hundred and Twenty Second) Amendment Bill, 2014
5. To address all these and other issues, the Constitution (115th
Amendment)
Bill was introduced in the Lok Sabha on 22.03.2011. The said Bill lapsed with
the dissolution of the 15th
Lok Sabha. The Constitution (122nd
Amendment) Bill
has now been introduced in the 16th
Lok Sabha on 19.12.2014. The Bill
provides for a levy of GST on supply of all goods or services except for the
specified goods. The tax shall be levied as Dual GST separately but
concurrently by the Union (CGST) and the States (SGST). The Parliament
would have exclusive power to levy GST (IGST) on inter-State trade or
commerce (including imports) in goods or services. The Central Government
will have the power to levy excise duty in addition to the GST on tobacco and
tobacco products. As a temporary measure, for two years (or for such further
period as recommended by the GST Council), a non-vatable additional tax not
exceeding 1% on inter-State supply of goods would be levied and collected by
the Centre and assigned to the originating State.
5. For Departmental Officers only
Page 5 of 7
5.1 A GST Council (GSTC) would be constituted comprising the Union
Finance Minister, the Minister of State (Revenue) and the State Finance
Ministers to recommend on the GST rate, exemption and thresholds, taxes to be
subsumed and other features. This mechanism would ensure some degree of
harmonization on different aspects of GST between the Centre and the States as
well as across States. One half of the total number of members of GSTC would
form quorum in meetings of GSTC. Decision in GSTC would be taken by a
majority of not less than three-fourth of weighted votes cast. Centre would have
one-third weightage of the total votes cast and all the States taken together
would have two-third of weightage of the total votes cast.
5.2 The Constitution Amendment Bill needs to be passed by a two-third
majority in both Houses of Parliament and subsequent ratification by at least
half of the State Legislatures. The Bill has been passed by the Lok Sabha on
06.05.2015. The Bill was referred to the Select Committee (of 21 members led
by Sh. Bhupendra Yadav, Hon’ble MP) of Rajya Sabha on 12.05.2015. The
Select Committee has since submitted its Report on the Bill on 22.07.2015. The
Bill awaits passage in the Rajya Sabha. After passage of the Bill by both Houses
of Parliament, ratification by State legislatures and receipt of assent by the
President, the process of enactment would be complete.
Other Legislative Requirements
6. Suitable legislation for the levy of GST (Central GST Bill and State GST
Bills) drawing powers from the Constitution can be introduced in Parliament or
the State Legislatures only after the enactment of the Constitution Amendment
Bill and on the recommendation by the GSTC. Unlike the Constitutional
Amendment, the GST Bills would need to be passed by a simple majority.
Obviously, the levy of the tax can commence only after the GST Law has been
enacted by the respective legislatures. Also, unlike the State VAT, the date of
commencement of this levy would have to be synchronized across the Centre
and the States. This is because the IGST model cannot function unless the
Centre and all the States participate simultaneously.
Recent Developments on the GST
7. Five Committees have been constituted by the Empowered Committee of
State Finance Ministers (EC) to deal with the various aspects of work relating to
the introduction of GST. The Committees are:
6. For Departmental Officers only
Page 6 of 7
(i) The Committee on the Problem of Dual Control, Threshold and
Exemptions in GST Regime;
(ii) The Committee on Revenue Neutral Rates for State GST & Central GST
and Place of Supply Rules (A Sub-Committee has been constituted to
examine issues relating to the Place of Supply Rules);
(iii) The Committee on IGST & GST on Imports (A Sub- Committee has been
set up to examine issues pertaining to IGST model);
(iv) The Committee to examine Business Processes under GST Regime
(Three Sub-Committees have been constituted to examine issues
pertaining to Registration & Returns, Refunds and Payments);
(v) The Committee to draft model GST Law (Three Sub-Committees have
been constituted to draft various aspects of the model law);
7.1 The first four Committees have submitted their final reports which have
been approved by the Empowered Committee and are under consideration of
the Government of India. The three Sub-Committees constituted to draft model
law have also submitted their reports to the main Committee where these three
reports are being discussed for finalization. The EC has asked the Committee on
the Problem of Dual Control, Threshold and Exemptions in GST Regime to re-
work on the limits of threshold exemption and compounding threshold.
7.2 The Reports on four business processes, viz. registration, return, payment
and refunds have recently been put in public domain for comments and
feedback of stakeholders. Interactive workshops for trade and industry are being
conducted at various places for educating them.
7.3 GSTN is a private company constituted under Section 25 of the
Companies Act, 1956 has been set up by the Government. GSTN would provide
three front end services, namely registration, payment and return to taxpayers. It
will also assist some States with the development of back end modules. GSTN
has already appointed M/s Infosys as Manage Service Provider at a total project
cost of around Rs 1380 crores for a period of five years.
Role of CBEC
8. The CBEC is playing an active role in the deliberations in the various
Committees constituted by the Empowered Committee. It is expected to play an
equally important role in the drafting of GST law and procedures, particularly
7. For Departmental Officers only
Page 7 of 7
the CGST and IGST law, which will be exclusive domain of the Centre. This
apart, the CBEC would need to prepare, in advance, for meeting the
implementation challenges, which are quite formidable. The number of
taxpayers is likely to go up significantly. The existing IT infrastructure of
CBEC would need to be suitably scaled up to handle such large volumes. Based
on the legal provisions and procedure for GST, the content of work-flow
software such as ACES (Automated Central Excise & Service Tax) would
require review. DG Systems has already constituted a Steering Committee for
implementation of GST System for CBEC. Augmentation of human resources
would be necessary to handle such large number of taxpayers scattered across
the length and breadth of the country. Capacity building, particularly in the field
of Accountancy and Information Technology for the departmental officers have
to be taken up in a big way.
8.1 CBEC officials, as members of these Committees / Sub-committees, are
playing a significant role in the work relating to design and contours of the
proposed GST regime.
8.2 The meetings of the Empowered Committee are attended by the Nodal
Member of the CBEC and other officials.
8.3 A GST Policy Wing headed by a Commissioner level officer has been
created within CBEC. Further Directorate General of Service Tax has been
shifted from Mumbai to Delhi and has been renamed as Directorate General of
GST. The said Directorate has been given a well-defined mandate to work on
various aspects of GST.
9. The GST law is still evolving and the dialogue continues between the
Centre and the States on related issues. A number of procedural, legal and
administrative issues relating to GST are under active discussions in various
Committees / Sub-committees constituted by the EC and in various Groups
constituted by the CBEC.
(This Note is for creating general awareness about the GST among the officers
and staff of CBEC)
*****