[0:00]So hello everyone and welcome to the new lecture of FRB, that is History Revision Batch. Jisme ki aaj hum log padhne wale hain Budget and Taxation jisme ki ek bahut hi favorite question hai SSC ka jo puchhta hai Revenue Receipt, Capital Receipt, Revenue Expenditure, Capital Expenditure, yani ki wo aapko de dega koi expenditure hai fir receipt. aur aapse puchhega wo kis head mein aayega To wo saari cheezo ke alawa Budget ke deficits, different taxes, wo saari cheeze aaj ke lecture mein hum log dekhne wale hain. But before starting sabhi ko pehli baat to thank you for the 100k subscribers in the quiz wala hamara telegram channel hai wahan pe. Waise to 300 k yani 3 lakh se upar hai hum log ka jo main telegram channel hai lekin main quiz channel ki baat kar raha hoon toh wahan pe bhi aaj hum log ke 1 lakh subscribers complete ho gaye uske liye bahut bahut tahe dil se apka dhanyawad. Baaki aapko pata hai aaj evening mein most probably ya fir kyunki hai kya na, ki ye video toh abhi bana raha hoon lekin actually mein pata nahi kuch issue hai ki kiski vajah se upload bahut time le raha hai usme. Toh agar ye upload der se hota hai bahut jyada toh fir main isko aaj public nahi karunga, kal karunga, hai na. Baaki dekh lena agar aaj hi public ho jata hai toh fir sham ko aapko video milega jisme ki hum log saari cheeze hum dekhenge SSC CGL ke liye 3 mahine ki GK ki strategy, PYQ series and the new batch. Starting with the budget. Sabse pehli baat abhi pichhle ek kisi lecture mein maine aapse puchha tha ki budget word constitution ke kis article mein mentioned hai? Answer is mentioned hi nahi hai. Toh fir kya mentioned hai? Mentioned hai Annual Financial Statement not Annual Fiscal Statement, Annual Financial Statement. Vaarshik Vittiya Vivaran. Ye article number 112, yani anuchchhed number 112 mein mentioned hai. What does it contains? It contains the approximation of revenue and expenses over a specified period of time. What is the specified of period of time called as? This is called as Fiscal Year yani ki isko hum Vittiya Varsh ke naam se jaante hain, Fiscal Year. Jo ki humne pata hai ki 1st April onwards start hota hai and it goes up to 31st March. isko hum bolte hain Vittiya Varsh. Toh Vittiya Varsh mein kitna paisa aaya, kitna paisa gaya, that is contained in the Annual Financial Statement. Jisko ki hum pyar se budget bol dete hain but budget word constitution mein kahin mentioned nahi hai. Jis tarah se hum apna budget ghar ka prepare karte hain ki bhai itni salary aayi, itna paisa yahan pe jayega, itna yahan pe jayega, itna save karenge. That is kind of budget, toh ye wo individual pe level pe ho gaya, yani micro aur ye ho gaya hamara macro level pe. Budget prepare kaun karta hai India ka? Ye karta hai Ministry of Finance ke under aata hai apka Vitt Mantralaya ke under mein Department of Economic Affairs. Aur present kaun karta hai? Vitt Mantri, that is Finance Minister. Jaise abhi is saal toh full time, full fledged budget nahi aaya tha because of the election year. Election year mein full fledged budget nahi aata hai, budget because humein pata hai 3 satra hote hain, 3 session hote hain, polity mein abhi hum log ne padha hoga, nahi padha hai toh hum log jab karenge FRB toh wahan pe dekhenge ki budget session hota hai, monsoon session hota hai, winter session hota hai. Toh budget satra mein is bar interim budget prastut kiya gaya tha because pehle se toh hum nahi bol sakte na ki kaun sarkar aayegi. Toh ab kyunki aaj finally pata chal jayega sham tak ki kiski sarkar aayegi, toh agar main aaj video post kar raha hoon toh, nahi toh pata chal gaya hoga. Toh wo jo sarkar hai, wo monsoon session mein, monsoon session mein wo kya karegi? Apna July ke time pe full fledged budget aayega is saal. Thik hai? Toh present Finance Minister hi karte hain. Dekhte hain kaun bante hain is bar Nirmala Sitharaman ya fir koi aur. First budget presented by R. K. Shanmukham Cherry nahi hain, Chetty hain ye, thik hai? Shanmukham Chetty jinho ne, jo ki hamare desh ke pehle Finance Minister the, unhone budget prastut kiya tha. And second budget jo present kiya tha that was done by John Mathai. Ye committee alag hai, ye jo hum log padhenge kiske bare mein? Jab hum log padh rahe honge polity mein parliamentary committees hain, toh usme ek hamari Estimate Committee, toh wo jo Estimate Committee, Praklan Samiti banti hai, jo ki sabse badi committee with 30 members jisme sirf Lok Sabha ke members hote hain, wo John Mathai Committee ki recommendations pe banti hai.
[3:59]Dhyan rahe ye pehle general budget jo hota tha ye railway budget se alag prastut hota tha. General budget aur railway budget ko alag kiya gaya tha in the year 1924. 1924 mein ek committee matlab 1921 mein committee bani thi Acworth Committee, uske recommendation ke basis pe 1924 mein in dono ko alag kiya gaya tha. Then again in the year 2016 inko merge kar diya gaya tha. Railway budget and General budget ko merge kar diya gaya tha on the basis of recommendation of Bibek Debroy Committee. Alright. Aage badhte hain. Most number of budgets ki agar baat karein, sabse jyada budgets kisne present kiye Morarji Desai ne 10 baar inhone budget present kiya. P. Chidambaram ki agar baat karenge toh 9 times and Pranab Mukherjee ne isko 8 baar present kiya. Ab aate hain budget. Budget ki agar baat karein toh budget mein agar hamari aay jyada hai that is receipt. Dhyan rakhna income jo hoti hai usko receipt bolte hain. Aay agar kharcho se jyada hai toh that is called as surplus budget. Ulta hai agar kharche jyada hain receipt se yani ki aay se that is called as deficit budget. Abhi hum different tarah ke deficits padhenge, Revenue deficit, Budget deficit, Fiscal deficit, Primary deficit. Expenditure and kharcha aur aay dono hi barabar hain isko hum balanced budget bolte hain. Alright. Ab agar baat karein asset aur liability kya hota hai? Ye hum kyun padh rahe hain? Chalo mat padho abhi, abhi samajh mein aa jayega kyun padhna hai. Thik hai toh budget ki agar baat karein toh isko hum 2 heads mein baante hain, revenue aur capital, rajasv aur punjigat. Ab revenue wale side mein hum wo rakhte hain jo frequent transactions hote hain, jaise ki main batche padhaata hoon toh ye bolta hoon ki bhai aap, imagine kar lo ki ye aapki left pocket hai, ye right pocket hai. Left pocket mein jab bhi aapko kuch jaise man lo apne dosto ke sath chayn-ukkad pe ja rahe ho toh wahan se paisa ya fir kabhi man lo kuch khane peene ka man kar gaya, hai na, toh jo jo frequent transactions hote rehte hain wo apni left pocket se dete ho jisko revenue bolte hain. Aur jo kabhi-kabhi ke transactions hain less frequent hain toh wo hum capital waha pe apni right pocket se dete ho. Simple. Ab jo left pocket se dete ho toh dete bhi hoge, lete bhi hoge, jaise man lo ki kahin se man lo ki tumne kisi dost ko byaj pe paisa de rakha hai. Har mahine aata hai tumko, toh tumne left pocket pe dal dete ho ki har mahine aata rehta hai na toh aksar wala hai toh frequent hai toh dalte rehte ho. Man lo tumne kisi se loan le rakha hai, theek hai toh tumko paisa dena hai is bar toh tum usko frequent transaction har mahine dena hoga toh usko left wali pocket se de do. Tumhe jaise main bataya chayn-ukkad pe jana hai frequent transaction hai toh bhai paisa dena hoga, toh dena yaani expenditure. Lena matlab receipt, frequent hai toh isliye revenue, simple, thik hai, samjhne ke liye. Toh isme kya hai ki isme receipt mein, ye bhool jao abhi bhool jao isko thik hai, receipt mein 2 cheeze aayengi. Yani ki revenue receipt mein, rajasv aay mein do tarah ki cheeze aayengi, ek toh tax wala paisa aur non-tax wala paisa. Tax ko alag rakhte hain, non-tax wale ko alag rakhte hain. Kyunki tax ka jo paisa hota hai, wo tax 2 tarah se collect ho sakta hai. Do tarah ka tax hota hai, ya toh direct ya indirect. Likha hua hai wahin pe mind map pe apka bana hua hai, ye ya toh pratyaksh kar hoga ya apratyaksh kar hoga, jiske bare mein abhi bhi detail mein hum padhenge. Non-tax revenue hota hai tax ke alawa jaise apka challan kat gaya, aap toll tax jo jama karte ho ya fir jo judicial toll ho gaya ya fir judiciary mein apko nahi, kitna fine pada aapko. Wo sab apka kya hai isme jo hai jata rehta hai. Toh toll, wo toh khair usme nahi jayega judiciary wala wo apka kyunki Consolidated Fund of India ki hum yahan pe, jab hum iski baat karte hain toh apne padha hoga polity mein nahi toh padhenge Consolidated Fund of India isko Bharat ki sanchit nidhi bolte hain. Theek hai? Jo public account wala hota hai, public account mein ye sab judicial wala paisa jata hai. Toh challan ho gaya, toll ho gaya ye sab jo paisa hai, jo aksar aa toh raha hai lekin ye tax ka paisa toh hai nahi ye. Ye fir receipt hi hai toh ye non aur ya is tarah se aapse specific hoke nahi puchhega exam mein ki bhai humein batao ki tax wala kaun sa hai non-tax kyunki samajh mein hi aa jayega theek hai ekdum basic si cheez ho jayegi fir wo ki aapko samajh mein aayega haan ye tax ka paisa hai. Wo nahi puchhega wo aapse likh dega challan jaise tax koi likh dega gift jaise wealth tax ya fir income tax ya fir corporate tax puchhega wo kis mein aata hai. Revenue receipt mein ki capital receipt mein? Us tarah se question puchh lega aapse, thik hai? Ab revenue expenditure mein kya aayega? Kharcho mein kya aayega? Toh kharcho mein jo frequent wale kharche hain jaise for example kharche mein apke govern yahan pe likha hoga pura thik hai expenditure ka alag se yahan pe column bana hua hai. Components of budget mein expenditure ka likha hua hai waise receipt ka nahi likha hua hai chalo koi nahi receipt ka toh yahan pe likha hua hai theek hai toh revenue expenditure mein pata hai kya aata hai? Salary, pension kyunki har mahine deni hoti hai logo ko. Toh matlab sarkar ko deni hoti hai logo ko. Subsidiary aur grant bhi har mahine deni hoti hai, yani frequent transactions hain aur kyunki sarkar ko dena padh raha hai, kharcha ho raha hai toh revenue expenditure. Interest payment kya ho gaya? Jo sarkar ne loan liya hoga uska byaj jo bhar rahi hogi wo interest payment. Simple. Ab aate hain capital wale pe punjigat aay aur punjigat vyay. Punjigat aay abhi maine bataya less frequent hai, kabhi-kabhi wala hai. Thik toh kabhi-kabhi wale mein capital receipt mein agar main baat karoon toh isme for example isme aa jayega example noted nahi hai isme, loan. Jaise maine loan matlab India ne loan liya, theek hai? Toh India ne jo loan liya wo once a time hoga, aisa toh hai nahi ki har mahine koi loan leti hogi, kabhi-kabhi loan leti hai na toh loan yahan pe aa gaya. Disinvestment, vinivesh isko Hindi mein bolte hain jaise ki aap sunte honge ki Bharat sarkar ne apni hissedaari bech di kisi Public Sector Undertaking mein PSU mein, apni hissedaari ko bech diya. Roj-roj toh bechti nahi, kabhi-kabhi toh disinvestment bhi isi mein aayega. Is that clear? Ab capital expenditure ki baat kar lein. Yani ki punjigat vyay ki baat kar lein. Toh isme agar man lo ki country ne hamari loan diya hai kisi ko. Loan diya hai toh kharcha hi toh hua hai na isse usme budget ke statement mein toh yahi dikhega na itna paisa yahan se chala gaya toh loan diya hai. Thik hai? Ya loan ka bhugtan kiya hai, pehle liya tha uska bhugtan kar diya wo bhi isi mein aayega. Ya fir government ne koi asset acquire kiya hai ya fir koi asset build kiya hai. Ab tum puchoge asset kya hota hai? Toh aa jao phir wahin ghoom-fir ke. Asset hota hai kind of something that has economical value for you which can generate a recurring source of income for you. For example, jaise man lo ki maine kahin property le rakhi hai. Maine property li man lo 20 lakh ki. 20 lakh rupaye mere account se chale toh gaye lekin ab is property ki keemat badh rahi hogi dheere-dheere. Hai na? Aur jab main isko bechunga toh ho sakta hai main isko 40 lakh mein bechu. Toh bhale initially toh abhi kharcha samajh mein aa raha hai lekin it is a kind of asset for me. Maine man lo sona rakh rakha hai apne paas gold aur abhi aapko pata hai hum Bharat 100 ton gold jo hai wapas laye UK se India mein jab hum log current affairs karenge toh detail mein dekhenge kyun aisa kiya hai. Thik hai? Toh gold jo hai, gold is kind of asset for me. Toh aise hi Government of India agar koi asset mein paisa apna kharch karti hai, asset build karti hai ya fir apni liability ko kam kar deti hai. Loan deke usne apni asset build kar di kyun? Kyunki ab usse usko recurring payment hogi, interest milega, byaj milega, har mahine paisa milega. Loan chukta karke jo liya tha pehle usne apni liability ko kam kar liya, deyta ko kam kar liya, apne obligation ya debt ko kam kar liya, that is repayment of loan. Is that clear? Something that has someone is responsible for jaise man lo maine tumse byaj liya hai toh mere I am liable to pay that sum of amount to you. Jaise ki jab hum log banking kal se start karenge toh wahan dekhenge jaise maine bank mein paisa jama kiya toh bank ke liye mera wala paisa liability hai. Bank ke liye, mere liye wo asset hai kyunki usse mujhe interest rate milega. Bank isi paise ko kisi dusre ko chadhayega, uske liye ye paisa jo bank ne isko paisa diya, wahi mera wala paisa, wo asset ki tarah kaam karega lekin iske liye wo liability hoga, samajh rahe hain aap? Toh liability aur asset kya hota hai? Liability matlab aise samajh lo agar feel lena hai asset achhi cheez hoti hai, liability kharab cheez hoti hai, simple. Toh yahan pe kya hota hai jab aap capital expenditure karte ho toh ya toh asset acquire karte ho ya apni liability ko kam kar lete ho, iska ulta yahan hota hai. Ab capital receipt mein apne disinvestment kar di apni Public Sector Undertaking ki sale kar di, apne bech diya, paisa toh aa gaya lekin apka asset chala gaya. Samajh rahe hain aap? Toh paisa toh aa gaya lekin asset chala gaya. Loan le rahe hain, theek hai paisa aa gaya, asset chala gaya, dhyan dhyan se dekho, asset down ho gaya, asset chala gaya. Loan liya toh wah, 1 lakh crore ka loan, maja aa gaya! Bhaiya chukta bhi toh karna padega, byaj bhi toh dena padega, liability badh gayi. Isme kya ho raha hai? Asset badh raha hai, liability kam ho rahi hai. Isme ulta ho raha hai, asset kam liability. Sir, isme kya ho raha hai? Isme kuch nahi ho raha hai. Asset liability se koi lena dena nahi revenue ka. Is that clear? Toh yahan pe capital expenditure likha hua hai jaise ki construction of any infrastructure. Government agar kisi infrastructure ka nirman karwati hai infrastructure mein kya aata hai? Infrastructure mein apka aa jayega jaise ki man lete hain hospital, road, school, thik hai, koi industry, ye sab infrastructure build kar raha hai toh kind of asset creation ho raha hai. Agar purchase of land, machinery, koi machine wo hum man lo le raha hai government toh machine le raha hai toh uska use hoga na kuch usse paisa milega. Investment, loan, repayment of loan ye sab capital expenditure mein aate hain. Now coming on to the deficits. Sir deficit kyun padh rahe hain? Kyunki abhi hum aapko bataye the ki aisa jahan pe expenditure jyada ho, kharcha jyada ho aur paisa income kam ho toh usko deficit budget bolte hain. Toh sir surplus aur balanced bhi toh hain, toh ye kya nahi padhne? Kaise kabhi hota hi nahi hai aaj tak kabhi hua hi nahi hai ki hamara budget surplus raha ho income jyada ho expenditure kam hua ho ya fir balanced bhi hua ho. Hum deficit hi tab se chal rahe hain jab se matlab hamara budget aa raha hai toh isliye hum different types ke deficit ko padhna hota hai, different types ke surplus ko nahi padhna hota hai humein. Toh budgetary deficit hota hai, revenue deficit hota hai, fiscal deficit hota hai, primary deficit hota hai aur effective revenue deficit hota hai, kaayde se ye dono ek sath hone chahiye the. Koi nahi, toh revenue deficit ka matlab ab deficit ka matlab again kharcha jyada hai income kam hai. As simple as that kyunki revenue wale ki baat kar rahe ho toh revenue expenditure minus revenue receipt. Ab effective revenue deficit kya hota hai? Dekho. Loan alag cheez hoti hai, grant alag cheez hoti hai. Grant ko matlab hai ki maine tumhe jaise khairaat type de di hai. Mujhe ye wapas nahi chahiye aur na hi mujhe isme byaj chahiye, maine khairaat de di hai tumhe. Loan kya hai? Khairaat nahi maine tumhe diya hai fixed date of interest mein ye toh wapas karoge hi muldhan byaj bhi dete rahoge, samjhe loan aur grant ke beech ka difference. Toh loan wala khel yahan hota hai, grant wala khel yahan hota hai, ye cheez dhyan mein rakhiyega aur ek cheez aur. Loan ka jo main bata chuka hoon loan ka jo byaj aa raha hai chahe ja raha hai wo bhi khel yahin hoga kyunki loan liya jata hai ek bar, diya jata hai ek bar lekin interest rate har bar bar bar aata rehta hai. Bar bar frequent revenue khatam. Grant aur usme aur dekh lo loan yahan pe aayega, grant yahan pe aayega, anumodan, thik hai. Toh kuch aisa jaise Bharat sarkar ne kisi rajya ko grant de di. Ab grant de di usse kuch usne man lete hain ki Mizoram ko de di, Mizoram ne kuch school build kar liye, road build kar liye, Ladakh ko de di, Ladakh ne road build kar li. Toh kya hua? Usse asset creation ho gaya. Asset creation ho gaya, are ye toh achhi cheez hui. Toh fir aap ek kaam karo effective revenue deficit. Effective nikalne ke liye revenue deficit jo apko nikla hai na usme wo cheez ghata do grant given for developmental purpose. Yani wo grant hata do aap jo sarkar ne Bharat sarkar ne kisi rajya sarkar ko di hai developmental purpose ke liye toh aapko effective revenue deficit mil jayega. Budgetary deficit kya hota hai? As simple as that, total expenditure minus total receipt. Total expenditure ka matlab kya hua? Total expenditure ka matlab hua revenue expenditure plus capital expenditure. Total receipt ka matlab kya hua? Revenue receipt plus capital receipt. Is that clear? But it is it isn't the actual representation of the deficit which is fiscal deficit. Fiscal deficit jo hai isko bolte hain rajkoshiye ghata. Toh sir ye budgetary deficit se aisa kya kaam nahi chala ki fiscal deficit nikalna pada? Kahe se budgetary deficit hamesha zero aata hai. Kahe zero aata hai? Kahe se yani ki ye government dikha deti hai balanced budget. Isliye zero aata hai kyunki abhi maine bataya ki hamesha hamare kharche hi jyada hote hain receipt se toh fir hamare kharche chalte kaise hain? Hum loan le lete hain. Loan jitne ki kami padti hai loan le lete hain, barabar kar dete hain. Isme pata hi nahi chalta kitna loan liya government ne, isme pata chal jata hai. Kaise? Total expenditure minus total receipt hai, loan bhi kind of receipt hai. Zara isme loan hata toh do zara. Bas aa jayega minus mein kya? Minus mein aa jayega apka fiscal deficit, pata chal jayega ki itna loan liye hain bhai sahab. Toh isliye bolte hain ki fiscal deficit represents the loan taken by the government, accurate measure of government deficit aur government borrowing. Toh kabhi puchh le jo ki puchha hai ki government borrowing ko kaun sa deficit dikhata hai toh fiscal deficit rajkoshiye ghata dikhata hai. Ye jo formula likha hua hai ye galat likha hua hai yahan pe main isko correct karwa dunga. Iska jo formula hota hai wo hai total expenditure minus total receipt usme mein bhi ghata do debt creating capital receipt, yani us receipt ko ghata do jo debt ki tarah aayi hai tumhare paas liability ki tarah aayi hai aur ye kuch aur nahi loan hi toh hota hai. Samajh gaye aap? Toh budget mein kya hai ki total expenditure minus total receipt. Ab receipt mein toh loan bhi ghusa hua hai. Hain? Toh ye hamesha zero aayega. Toh kaise pata chalega government ne kitna loan liya? Toh isme zara loan hata toh do zara. Yani ki isi ko bolte hain, isi ye jo loan ko hi bolte hain Debt Creating Capital Receipt. Simple, fiscal deficit aa gaya. Primary deficit bhi badi achhi cheez hai. Primary deficit kya hai jo fiscal deficit mein tum interest payment ghata doge. Government bolti hai dekho yaar pichhli government aayi thi, usne kya hai loan bhar ke le rakha tha, uska byaj hum bhar rahe hain. Uska byaj hum bhar rahe hain, toh please isko hata dijiye fiscal deficit se, kyunki hamari dikkat nahi hai. Theek hai, hum pehle ka hi byaj abhi chukta kar rahe hain. Toh fiscal deficit mein agar interest payment ghata denge, primary deficit mil jayega. Saare deficit khatam karne ke baad ab hum taxation system mein aate hain. Jaise abhi maine bataya tha ki jo revenue receipt hoti hain wo 2 tarah ki hoti hain, ek toh tax receipt aur dusri non-tax receipt. Aur revenue expenditure mein kya aata hai? Salary, wages, pension ye saari cheeze aati hain. Toh tax bhi do tarah ka hota hai, direct and indirect. Ab hum taxation system padhenge direct aur indirect mein kya difference hota hai, kya antar hota hai. Start karte hain. It is directly payable to government, it is indirectly payable to government. Kaise? Jab apki salary aane lagegi Government of India se ya fir kahin se bhi aap salary earn karenge and if it is beyond the taxation limit. Yani agar ek limit hoti hai jaise ki man lo 5 lakh tak agar aap earn karte ho no taxes usse upar earn karoge tax padega. Toh jaise man lo ki apki mahine ki salary man lo 50,000 banti hai toh 6 lakh ho gaya toh apko tax bharna padega. Directly Government of India ki income tax ki website pe jaake bharna padega. Indirect tax mein kya hai? Indirectly payable to government. Jaise for example GST Goods and Services Tax. Jaise for example, man lo mere course ki fees hai 1000 rupaye. Ab kyunki mujhe isme 18% ka government ko GST dena padega, yani 180 rupaye, toh main kya kar dunga? 1180 rupaye kar dunga. Thik hai, ab is 1180 pe 18% padega, thik hai. Toh ye kya hai ki maine aap pe tax ki liability maine aap pe dal di. Directly maine government jaise dekho GST toh pay karna hi hota hai, thik hai? Agar main GST charge kar raha hoon lekin main aap pe transfer kar sakta hoon. That is it can be passed, it can be passed to someone else. Toh government hi bolti hai ki hum directly nahi lenge logo se, hum directly logo se bure nahi banenge, tum bure bano 18% lo.
[20:12]Thik hai? Aur 18% badha ke aur humein fir de dena wahan se, thik hai? Toh ye cheez hai. Toh it can be passed to someone else indirect tax, but isko pass on nahi kar sakte hain. Agar apki salary man lo ki 10 lakh hai saal ki apki jo bhi deta hai liability hai toh apko dena padega, pass on nahi kar sakte hain. It is kind of progressive tax, isko bolte hain regressive ya fir proportional tax ke naam se jaante hain. Kya hota hai ye? Progressive ka matlab ye hota hai ki jaise-jaise apki salary badhegi waise-waise tax ki rate bhi badhegi isme, so that hamari government kya karti hai inequality kam ho sake, ameeron pe jyada tax, gareebon pe kam tax. Example of direct tax: Income tax, wealth tax, gift tax, capital gains tax, corporate tax jo business bharte hain, business houses unko bolte hain corporate tax. Theek hai? Capital gains tax ka jaise man lo ki abhi maine example diya tha 20 lakh ki property kharidi 40 lakh mein bech di toh 20 lakh mein jo maine capital ka gain hua us pe mujhe tax dena hoga, capital gains tax. Isme ek examples ki baat karein GST that is Goods and Services Tax. Pehle toh bahut saare taxes hua karte the jaise VAT wagairah bhi hua karte the Value Added Tax, sab khatam hoke abhi apko pata hai one nation one tax, GST Goods and Services Tax, Excise duty and Customs duty. Alright? Excise duty aur Customs duty. Kya difference hota hai inmein? Ye apka jo local goods produce hote hain, Indian territory mein usme lagta hai aur Customs duty jo hum import karte hain us pe lagta hai. Theek hai? Toh ye indirect tax ka example ho gaya. Isko proportional regressive isliye bolte hain because ye sab pe ek jaisa lagta hai. Jaise for example aap mein se koi aap mein se bahut logo ne man lo mera course liya, theek hai? Ab un mein se kuch log honge jinki saal ki income ghar ki saal ki income ho sakta hai 3 lakh rupaye ho aur koi aise bhi ho jinke 3 crore bhi income ho. Sabko ek hi rupaye, ek hi amount pay karna padega GST. Jo maine levy kiya hai sabko ek hi amount, toh ye toh thodi kharab baat ho gayi na kyunki ye proportional tax hota hai isliye. Lekin direct mein kya hota hai? Jaise income badhegi waise-waise apka kya hoga tax ka rate bhi badhega. GST ki agar hum baat kar lein toh GST 101st Constitutional Amendment Act se aaya tha. 1 July 2017 ko implement kiya gaya tha pure desh mein. Assam pehla rajya tha jisne ki isko ratify kiya tha is bill ko. Because hum padhte hain polity mein article 368 ke tahat kitne amendments hote hain? Do tarah ke, ek toh wo jahan pe special majority chahiye parliament mein aur ek wo jisme ki special majority plus ratification from at least half of the states chahiye apko. Toh 28 states hain toh at least 14 states apko ratification chahiye. Toh Assam was the first one to ratify this GST bill. GST Council is a constitutional body under Article 279A, Anuchchhed number 279 ka ke tahat ye ek sanvaidhanik nikay hai yani ki iska constitution mein article hai. Usi ko hum Constitutional body bolte hain. 33 members hain, 2 from Centre and 31 from States and UTs. Not that much important. Chairman ye dhyan rakhiyega ye Finance Minister hi iski meetings ko chair karte hain. Kuch aur hamare type of taxes hote hain jaise surcharge tax kya hota hai? Isko surcharge tax nahi bolte hain sirf surcharge hi bolte hain. Ye ek tarah ka tax hota hai. Tax pe tax, jaise nahi tarikh pe tarikh waise tax pe tax. Kis pe lagta hai? On rich people. Jaise for example apki income agar ek point ke beyond ho jayegi toh aur man lo 2%, 3% aur levy kar diya jayega, aur tax do zara kayde se. Toh tax pe tax agar jyada bahut hi jyada income hai toh. Cess tax hota hai ek definite purpose ke liye lagaya jata hai, sabko bharna hota hai. Chahe apki income 6 lakh ho chahe 60 lakh ho chahe 60 crore ho. Matlab ki aapse bol dega ki is bar environment ke naam pe matlab wo bata dega apko. Coal ko jaise man lo ki coal ki vajah se jo pollution ho raha hai uski vajah se environment ko protect karne ke liye ya fir women ki empowerment ke liye alag se cess tax. Toh wo sabko dena hoga, for a definite purpose lagaya jata hai. Ek purpose specify hota hai isliye laga rahe hain cess. And Pigouvian tax kya hota hai? Pigouvian hota hai to lower the negative externalities. Matlab what are these negative externalities? Toh jaise ki, jaise ki for example, jaise man lo ki main apna koi dhanda kar raha hoon. Thik hai? Jaise for example man lo meri factory hai aur us factory se mere us factory se bahut dhuan vuan nikalta hai jisse aas pas rahne wale logo ko badi dikkat hoti hai. Usse air pollution hota hai aur badi zor ki aawaj bhi main create karta hoon meri machinery jiski vajah se logo ko noise pollution bhi hota hai. Toh alag se zara tax bhar do isliye so that ye jo logo ko hani pahuncha rahe ho tum us cheez ka tax hai so that unki betterment mein us cheez ko lagaya ja sake. It is it is called as negative externality. Alright, lecture hota hai khatam. Is particular lecture ka apko pura mind map and saari cheeze apko mil jayegi Parama SSC ke telegram channel pe. Iska link video ke description mein diya hua hai wahan se aap isko jo hai join karke isko download kar sakte hain English aur Hindi dono mein. And is aur apka printable format dono mein. Thank you, milte hain agle video mein jo again bahut hi important video hone wala hai Money and Banking. Thank you.
