Current Affairs 8th September 2021

1. News: GST tribunal

Source: The Hindu

The Supreme Court has warned that the government had no option but to constitute the Goods and Services Tax (GST) Appellate Tribunal.

  • The GST Appellate Tribunal (GSTAT) is the second appeal forum under GST for any dissatisfactory order passed by the First Appellate Authorities.
  • The GST is a value-added tax levied on most goods and services sold for domestic consumption.
  • It was launched into operation on the midnight of 1st July 2017.
  • GST is levied at four rates viz. 5%, 12%, 18% and 28%. The schedule or list of items that would fall under these multiple slabs are worked out by the GST council.
  • The National Appellate Tribunal is also the first common forum to resolve disputes between the centre and the states.
  • Being a common forum, it is the duty of the GST Appellate Tribunal to ensure uniformity in the redressal of disputes arising under GST.
  • It holds the same powers as the court and is deemed Civil Court for trying a case

2. News: Pollen Calendar

Source: The Hindu

The city of Chandigarh now has its first pollen calendar

  • Pollen calendars are graphical representations of the time dynamics of airborne pollen taxa in a certain geographic area.
  • They provide easy-to-understand visual information on diverse airborne pollen species .
  • They are location-specific.

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