In my classroom, the invigilator in the 2nd sitting while distributing answer sheets, didn't put answer sheets on empty benches but kept the question papers on them. Will that create some kind of issue? Any clue anyone?
(Also, no heart to check the answer keys if there is any - what a clusterbomb the paper was)
1st issue: nothing to worry, the attendance sheet contains serial number of paper and OMR. UPSC know that such mistakes or negligence by invigilators are bound to happen as they are not trained for this work.
what are the pros and cons of a single GST rate ?
Cons:
- single rate will be against the notion of progressive taxation.
- As luxury and common items will be taxed at same rate. so this will further aggravate inequalities.
- Revenue loss too as rate has to be moderate if it is common for all items, while in case of slabs higher tax rate(subsequently higher revenue) can be imposed.
Pros - Ease of doing business
- tax simplification
- low cost of compliance
- may increase firms in formal sector as various avoid formalization due to complicated rules and tax compliance.
- Can help in reducing illegal trade of certain items due to differental tax [items not covered under GST as of now]