1. Editorial Discussion_ 24 May 2017
THE HINDU
Editorial Discussion_ 24 May 2017

3. Continental ties: INDO AFRICA RELATION
In news:
African Development Bank’s decision to hold its annual general meeting in India this month

4. Glance at history Colonial Times Relations uptill 1960:
2nd phase (1970s – 1990s):
3rd phase (1990s onwards):

5. Glance over some facts

6. Strategies by India
Pan African level engagement
Partnership with regional organization
Development partnership through IBSA and BRICS
Bilateral engagement with countries
Involving Indian communities and Indian Diaspora

7.  Building a place for India as a partner in low-cost technology transfers
A supplier of much-needed, affordable generic pharmaceuticals
A dependable donor of aid that did not come with strings attached
India-Africa summit held in Delhi in 2015, the Centre announced a further $10 billion export credit and a $600 million grant

8. NEW AREAS
Maritime outreach to extend its Sagarmala 
International Solar Alliance
Trilateral
Big opportunity is access to electricity
High 5s” priorities—energy, agriculture, industrialisation, e-governance and healthcare and pharma

9. CHALLENGE TO TIES
COMPETITION RACIAL ATTACKS
PIRACY
Local concern of projects in Africa

10. QUESTION
INDIA AFRICA engagement have big potential Identify the area of convergence and at the same time elaborate challenge that India must overcome to engage with this continent

11. GST: Analysis
from production to consumption
covers the gross domestic product (GDP) more comprehensively
Interlocking incentives for compliance
BENEFIT TO MSME
Also done away with the unclear distinction between goods and services thus reduce litigation

12. DIAGRAMAIC REPRESENTATION

13. GST DRAW BACK
Chance of classification disputes, discretion and litigation increased
Multiple taxes lead to mis-declaration of goods
Cost of auditing go up
A large part of the economy is still not covered by the GST

14. Successful implementation of GST will reduce the complexity resulting from multiple state and central indirect taxes
However, the following steps still need to be completed:
–The rates for six contentious goods (gold, textile, agricultural implements, bidis, footwear and biodiesel) and one service (lotteries) still needs to be decided.
The IT systems need to be up and running for processing input tax credit, which lies at the heart of GST being more efficient than the previous regime. The dispute resolution mechanism also needs to lay down the terms for dispute settlements.
– Businesses need to align their software systems with the GST network.

15. Employees of Lower courts
Backbone of the justice delivery system: Work condition deplorable
Successive Law Commissions have made suggestions for employee reforms
Q. Judiciary first set its own house in order to become champion of constitutional ethos.