The Prayas ePathshala

Exams आसान है !

Q1. Why did Netaji Subhash Chandra Bose form the Forward Bloc and the Indian National Army? (250 words)

Paper & Topic: GS I à Modern History

Model Answer:

Subhash Chandra Bose was twice elected president of the Indian National Congress, the nation’s most significant political force demanding independence from the Raj or British authority (1938 in Haripur and 1939 in Tripur).

Why he formed the Forward Bloc:

He organized the All India Forward Bloc, a faction within the Congress, in Bengal after resigning from the position of Congress President in 1939 due to political differences.
The goal was to strengthen Bengal, his native state, as a stronghold for the political left.

Why he formed the Indian National A:

Bose organized large-scale protests in Calcutta and was detained. From the place where he escaped, he was eventually placed under house arrest.
He traveled from Afghanistan to Germany.
Bose, however, gave up on Germany being able to aid in India’s freedom in 1943. He subsequently switched his attention to Asia, where he eventually took over command of the Indian National Army (INA).
Bose established the Azad Hind government under the auspices of the INA, which received backing from Indians living abroad and went on to create its own currency, postage stamps, the court system, and civil code. The Axis states recognized it.
Bose’s reputation is still highly regarded in India, but in the West, he is mainly despised due to his cooperation with the Axis powers during World War II.
Bose led the Indian National Army’s men into action against the British during the war’s final two years, with significant Japanese support.

Q2. What are the benefits of Goods and Services Tax (GST) in India? (250 words)

Paper & Topic: GS III à Indian Economy

Model Answer:

A single tax known as the Products and Services Tax (GST) is applied to the delivery of goods and services from the point of manufacture to the final customer. GST creates a single indirect tax for the entire country, transforming India into a single shared market. It was introduced in 2017 through the 101^stConstitutional Amendment Act.

Benefits of Goods and Services Tax (GST):

Simple compliance:

The GST regime in India would be built on a solid and comprehensive IT infrastructure. All taxpayer services, including registrations, returns, payments, etc., would therefore be accessible to taxpayers online, making compliance simple and open.

Uniformity in tax schemes and rates:

By ensuring that indirect tax rates and structures are uniforms across the nation, GST will improve company certainty and efficiency. In other words, regardless of the location of a business, GST would make conducting business in the nation tax neutral.

Elimination of cascading effect:

To ensure that there is little tax cascading, a system of seamless tax credits that extends across the value chain and across State lines must be in place. This would lower unintentional business expenses.

Leads to higher level of competition which is beneficial for the final consumers and the Indian Economy as well:

The ability of trade and industry to compete would gradually increase with a reduction in transaction costs. The Goods and Service Tax (GST) and the elimination of interstate checkpoints, according to the World Bank, are the two most important reforms that could increase India’s manufacturing sector’s competitiveness.

Gain for exporters and manufacturers:

The cost of locally produced products and services would decrease with the inclusion of significant Central and State taxes in GST, complete and thorough set-off of input goods and services, and the gradual elimination of Central Sales Tax (CST). This would raise Indian exports and improve the competitiveness of Indian goods and services on the global market. The homogeneity of tax laws and procedures across the nation will also significantly lower the cost of compliance.