Tuesday, 4 July 2017

GST : Goods & Services Tax Concept

GST stands for “Goods and Services Tax”, and is proposed to be a comprehensive indirect tax levy on manufacture, sale and consumption of goods as well as services at the national level. Its main objective is to consolidates all indirect tax levies into a single tax, except customs (excluding SAD) replacing multiple tax levies, overcoming the limitations of existing indirect tax structure, and creating efficiencies in tax administration.
Simply put, goods and services tax is a tax levied on goods and services imposed at each point of sale or rendering of service. Such GST could be on entire goods and services or there could be some exempted class of goods or services or a negative list of goods and services on which GST is not levied. GST is an indirect tax in lieu of tax on goods (excise) and tax on service (service tax). The GST is just like State level VAT which is levied as tax on sale of goods. GST will be a national level value added tax applicable on goods and services.
A major change in administering GST will be that the tax incidence is at the point of sale as against the present system of point of origin. According to the Task Force under the 13th Finance Commission, GST, as a well designed value added tax on all goods and services, is the most elegant method to eliminate distortions and to tax consumption.
One of the reasons to go the GST way is to facilitate seamless credit across the entire supply chain and across all States under a common tax base. It is a tax on goods and services, which will be levied at each point of sale or provision of service, in which at the time of sale of goods or providing the services the seller or service provider can claim the input credit of tax which he has paid while purchasing the goods or procuring the service. This is because they include GST in the price of the goods and services they sell and can claim credits for the most GST included in the price of goods and services they buy. The cost of GST is borne by the final consumer, who can’t claim GST credits, i.e. input credit of the tax paid.
Example: A product whose base price is ₹ 100 and after levying excise duty @ 12%value of the product is ₹ 112. On sale of such goods VAT is levied @ 12.5% and value to the ultimate consumer is ₹ 126. In the proposed GST system on base price of ₹ 100 CGST and SGST both will be charged, say @ 8% each, and then the value to the ultimate consumer is ₹ 116. So, in such a case the industry can better compete in global environment.
For more information ....Click here

Monday, 12 June 2017

Demonetisation in India

On November 8, Indian Prime Minister Narendra Modi announced in a broadcast to the nation that Rs500 ($7.40) and Rs1,000 currency notes would no longer be recognized legally as currency. “Great,” said Corporate India, economic commentators, foreign investors, international think tanks and global rating agencies. “Masterstroke,” echoed the Confederation of Indian Industry (CII).
The aim behind the government’s action was to combat tax cheating, counterfeiting and corruption. Eliminating large denominations makes it harder to hide large amounts of cash. Modi noted that the move complements the country’s swachh bharat abhiyan (Clean India campaign). “For years, this country has felt that corruption, black money and terrorism are festering sores, holding us back in the race towards development,” he said. “To break the grip of corruption and black money, we have decided that the currency notes presently in use will no longer be legal tender from midnight tonight.” Added Finance Minister Arun Jaitley: “The goal of this is to clean transactions, [to] clean money.”
“This announcement appears to be the most significant change made by the Modi government to date,” says Girish Vanvari, partner and head (tax), KPMG in India. “Its impact could be even bigger than GST (the Goods and Services Tax which is still running the gauntlet of politicians).” Adds a report by Crisil, a global S&P company: “Tuesday’s move could change the face of the Indian economy, improve the government’s fiscal position and tax compliance. The size of the cash economy will shrink, as will black money generation avenues, because of the better cash-flow trail.”

Wednesday, 31 May 2017

Contract Administration

  •       A contract is a written or oral legally binding document between client and contractor .
  •       Historically, this was most commonly achieved through signatures.
  •       But with the advancement of electronic- commerce, the forms of acceptance have expanded to include various forms of electronic  signatures.
a. Sales contract.
b. Purchase contracts.
c. Partnership agreements.
d. Trade contracts.
e. Construction contracts:-
(a)Percentage rate contract on S.O.R.
(b)Item rate contract.
(c) Lump- sum contract.
It is the subset of contract management.
The luck of the projects  closely relates to the contracts rightly prepared.
Contract management and contract administration are the integral parts of any projector business in general.
Contract administration is the active management of relationship between the client and the contractor .
Over the full term of the contract to achieve the agreed standards right from beginning to the completion of the contract.
For more information about it, contact 

Prof. J. S. Kushwah

(Retd. Executive Engineer - PWD MP)

Head, Civil Department

Vikrant College, Gwalior

Saturday, 22 April 2017


The dream of India becoming a super power aligned with countries such as the US, and neighbouring China, can be transformed to reality only with proper utilisation of its resources. Human resource is the best resources of any nation and for India; our rural populace can become the driving factor for development and industrialisation. Time has arrived to hone this asset and utilise it for the best.
70 % of India’s population still lives in rural villages. However, for all the amenities provided by urbanisation and modernisation, rural India can still teach urban India a thing or two about how to live a good life.
Rural India has immense potential to add an intriguing feature to manufacturing and export. India is famous for many unique items and products across the world. Numerous indigenous products of India have a prodigious value in international as well as in the domestic market. For instance, handicraft, hand loom and textiles, orchids, herbs and similar products have huge commercial viability in the global market. Industries associated with these products should be developed with bases in rural landscape throughout the nation. This will bring about a sharp breakthrough in indigenous industry and manufacturing of the nation and enable rural communities to become self-dependent with economic empowerment. Furthermore, industries such as tourism have enormous prospects in a country such as India.

The main objective of rural development has been to remove poverty of the people and fill the widened gap between the rich and the poor. This has been also vocalised in the policy of the government which says: said, ‘Rural poverty alleviation has been the primary concern in the economic planning and development process of the country rural development which encompasses the entire gamut of improvement in the overall quality of life in the rural areas can be achieved through eradication of poverty in rural areas.’

Prepared by Dr Anu Parmar 

Thursday, 20 April 2017

Student Orientation Tips for Better Study

Starting studyagain after you’ve been away from study for a period of time can have its challenges, one of which is often self doubt – do we still remember how to study? can we write fast enough to take notes in lectures? do we have what it takes? are we really intelligent enough? BUT, studying as a mature student has distinct advantages. Mature students often do better than younger ones, they know what they want to study, they’re here because they want to be here, and they bring a wealth of life experience to their study. Most lecturers really enjoy their mature age students because they’re committed to study, to doing the best they can, and making the most of the opportunity.
        ·You are embarking on a new venture. Give yourself time to familiarise yourself with the university or college, how it works and what is expected of you as a student.
     ·It takes time to develop the necessary academic skills. Become familiar with the Academic Skills Office website If you are having academic difficulties contact your First Year Advisory.
     ·Have realistic expectations for your first semester assignment results and don’t set the bar too high.
     ·Recognise your limits, prioritise, and ask for help when needed. If you are unsure whom to ask, contact the Student Support Team via email or via the Student Support helpline
·Set realistic and attainable goals.

Plan ahead
·Make weekly, monthly, and semester planners 
 Have a weekly timetable with all your lectures, practicals, tutorials and other commitments (including study time, meals, household tasks, relaxation time, etc) marked on it.
 ·Get a whiteboard to hang on your wall. Use it for to-do lists, noting down any ideas for assignments, reminders, etc.
 ·Make sure you know what information technology and communication requirements you need and be active in ensuring that you have the necessary skills.
·Become familiar with the online provisions.
·Make sure you have a study environment that is conducive to study; i.e., distraction free, with the necessary light, ventilation, desk, etc.

Get the balance right
     ·Allocate appropriate time for readings, revision and assessments for each unit. Allow approximately 10 hours for each unit of study.
·Allocate more time to assignments that are worth a greater percentage of the course.
      ·Get a healthy balance between your study and other significant aspects of your life. Map out how you will use your 168 hours each week (e.g., sleep = 56; study = 40; domestic = X; social = X; etc)

Use the library and computer labs
·They are a great place to do some work while you are on campus.

·Surround yourself with fun and interesting people so you’ll always have good conversation, second opinions, and different perspectives of the world.
·Make friends with other students in your course/ units; possibly meet them for coffee or lunch between lec- tures.  
·Put aside time to unwind with friends and family.
·Join a club or society, make time for your hobbies and interests. 
·Join a mailing list relevant to your interests, it’s a good way to stay in touch with what’s happening; e.g., unevents, Mature Students, Townies, etc. There may be other lists that interest you.

 ·Look after yourself. Get plenty of exercise, make time to relax and unwind, eat and sleep well, and have access to a good doctor, counsellor or masseur.
 · Returning to study means that you will be investing time and energy in your study, home routines change, and this can prove troublesome for partners, children and intimate friends who were used to being the primary focus of the student’s time and caring. Be prepared to discuss and negotiate areas of discontent. Communicate as much as possible about what is happening in your lives. Plan study timetables together and agree on times for recreation and fun.
 ·Believe in yourself. Have faith in your abilities, try your best and hope for the best.

Ask for help when you need it.

The longer you leave a problem, the bigger it can get. Tackling problems as soon as they arise can often solve them. No-one will know you need help unless you ask. Even if you think it’s a silly question, others may also have similar issues, and besides, it’s better to feel a bit silly for a few moments than to allow a problem to escalate.


Prepared By : Dr. Anu Parmar (First Year Coordinator)

Wednesday, 19 April 2017

Construction of Solar Cell

A photovoltaic cell is essentially p-n junction diode, but it is a little bit different from a simple p-n diodeIn the construction of the solar cell, a thin layer of p - type semiconductor is grown on a thick n - type semiconductor which is grown metal on sheet or glass substrate. We make few finger electrodes or metal contacts (silver paint is used for metal contact) on the top of the p - type semiconductor layer and at the bottom of the n - type layer for better conduction electric current. These finger electrodes do not block the light to reach the thin p - type layer. There is a junction just below the p - type layer. The entire cell shielded by the thin glass to protect the solar cell from any environmental hazards. The figure below showed the growth of CZTS solar cell in the thin film research lab (Physics Department Utah University Research Lab). Yellowish color layer shown in the image is n- type CdS semiconductor on which thin layer of p- type (CZTS) semiconductor ( black in color) were grown.


Physics of Solar Cells
When solar radiation incident the on the diode, the photons of light can easily diffuse into the junction, through very thin p-type layer. The photons of light having sufficient energy incident on the depletion layer and split the layer which is formed at the junction. Hence a large number of electron-hole pairs is created at the junction.These free electrons- holes pairs move to their respective side i.e. electrons moves towards n side and holes towards p side of the junction under the influence of barrier field. Once, these newly produced free electrons enter to the n-type side, cannot further cross the junction because of junction barrier field. Similarly, the newly created holes once enter to the p-type side cannot further cross the junction because of same barrier field of the junction. Thefore population of electrons becomes more in n-type side of the junction and population of holes becomes more in the p-type side of the junction, the p-n junction diode will behave like a small battery cell. A Potential difference or voltage is developed across the diode which is known as photovoltage. When small a small load or bulb connected across the junction, then current will start to flow through the load or bulb.

Thursday, 13 April 2017

Advance Retaining Walls for High Embankments

There are manyconstruction like underground tanks, Approaches of  Bridge structures and other high embankments , in which specific walls are used to support Soil Embankments , these specific walls are known as RETAINING WALLS. According to features these are classified as –
·        Gravity retaining walls
·         Cantilever
·         Sheet pilling
·         Counterfort
·        Anchored etc.

Retaining walls face two problems :-
(a)    Overturning
(b)   Slipping

These problems occur  in CANTILEVER and COUNTERFORT retaining walls.

                                Normally up to 5m height , cantilever retaining walls are proposed for construction . Above this counterfort retaining walls are economical . But after  10 m height counterfort retaining walls also become uneconomical . So it becomes problematic  to retain these high embankments , in such cases instead of constructing two separate counterfort retaining walls , it would be economical to construct  RCC BOX type retaining walls. In this two counterfort retaining walls will be connected together to form a RCC  BOX by connecting vertical walls and transverse walls , these transverse walls will restrain the vertical walls from deflecting outside . Such RCC  BOX retaining walls will be very economical to the high embankments like approaches of bridges . The bottom raft will be one piece so it will provide relief to the bearing capacity of the soil also. 

By providing RCC BOX type retaining walls these problems are automatically solved . Since the RCC  BOX is one piece so overturning does not occur . The RCC BOX resting on raft , so the area is increased as such the slipping problems is also solved.   
Prepared By : Prof. J S Kushwah (HOD - CIVIL)

Science & Tech. in Ancient India

Science and Mathematics were highly developed during the ancient period in India. Ancient Indians contributed immensely to the knowledge in Mathematics as well as various branches of Science.

In Mathematics:-
You will be surprised to know that many theories of modern day mathematics were actually known to ancient Indians. Baudhayan was the first one ever to arrive at several concepts in Mathematics, which were later rediscovered by the western world. The value of pi was first calculated by him. As you know, pi is useful in calculating the area and circumference of a circle. Aryabhatta was a fifth century mathematician, astronomer, astrologer and physicist. He
was a pioneer in the field of mathematics. At the age of 23, he wrote Aryabhattiya, which is a summary of mathematics of his time. Aryabhatta showed that zero was not a numeral only but also a symbol and a concept. Discovery of zero enabled Aryabhatta to find out the exact distance between the earth and the moon. The discovery of zero also opened up a new dimension of negative numerals.

       In Science:-
            Kanad was a sixth century scientist of Vaisheshika School. His atomic theory can be a match to any modern atomic theory. According to Kanad, material universe is made up of kanas, (anu/atom) which cannot be seen through any human organ. These cannot be further subdivided. Varahamihira was another well known scientist of the ancient period in India. He lived in the Gupta period. Varahamihira made great contributions in the fields of hydrology, geology and ecology. He was one of the first scientists to claim that termites and plants could be the indicators of the presence of underground water. scientific knowledge was in a highly advanced stage in ancient India. In keeping with the times, Medical Science was also highly developed.

            In Ayurveda:-
Ayurveda is the indigenous system of medicine that was developed in Ancient India. The word Ayurveda literally means the science of good health and longevity of life. This ancient Indian system of medicine not only helps in treatment of diseases but also in finding the causes and symptoms of diseases. It is a guide for the healthy as well as the sick. It defines health as an
equilibrium in three doshas, and diseases as disturbance in these three doshas. While treating a disease with the help of herbal medicines, it aims at removing the cause of disease by striking at the roots. The main aim of ayurveda has been health and longevity. It is the oldest medical system of our planet. A treatise on Ayurveda, Atreya Samhita, is the oldest medical book of the world. Charak is called the father of ayurvedic medicine and Susruta the father of surgery. Susruta, Charak, Madhava, Vagbhatta and Jeevak were noted ayurvedic practitioners. Do you know that Ayurveda has lately become very popular in the western world? This is because of its many advantages over the modern system of medicine called Allopathy, which is of western origin.

  In Yoga:-
The science of Yoga was developed in ancient India as an allied science of Ayurveda for
healing without medicine at the physical and mental level. The term Yoga has been derived from the Sanskrit work Yoktra. Its literal meaning is “yoking the mind to the inner self after detaching it from the outer subjects of senses”. Like all other sciences, it has its roots in the Vedas. It defines chitta i.e. dissolving thoughts, emotions and desires of a person’s consciousness and achieving a state of equilibrium. It sets in to motion the force that purifies and uplifts the consciousness to divine realization. Yoga is physical as well as mental. Physical yoga is called Hathyoga. Generally, it aims at removing a disease and restoring healthy condition to the body. Rajayoga is mental yoga. Its goal is self realization and liberation from bondage by achieving physical mental, emotional and spiritual balance.

Nothing is waste,Until its wasted,(Reduce,Reuse,Recycle)

Exhibition of newly inventedtechnologies by sheer waste things was commenced by BE-1ST Year Students. Models like Waste Theme Society, Projector, Vaccum Cleaner, Hair Drier,Study Table were few new inventions among 22 other models. Activity coordinator Dr. ANU PARMAR conducted this activity with help of faculty members of Science & Humanities.

Thali Decoration:-
Students of BE-1 Year have participated in  the competition of "Thali Decoration". Such activities make students energetic and enthusiastic for all our culture festival. Activity coordinator Dr. ANU PARMAR conducted this activity with help of faculty members of Science & Humanities.

Debate and Oath Ceremony:-
Students Of BE-1 Year have shown their wisdom and interest for the topic of celebration of Diwali with crakers or not, by giving participation on large scale. Activity Coordinator Dr. Anu Parmar along with all the students of VGI took oath for promoting uses of Indian product and be a part of swach bharat abhiyaan and promot our nation towards development.