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                       🌞    सूर्य नमस्कार   🙏       सूर्य नमस्कार : - हा एक सर्वांग सुंदर व्यायामप्रकार आहे . या मध्ये बारा स्थिती असतात . ह्या स्थितीमुळे एकाच व्यायामप्रकारात शरीराच्या जवळ जवळ सर्व अवयवांना व्यायाम मिळतो . सूर्यनमस्कारासाठी सूर्योदयाची वेळ ही सर्वात योग्य म्हणून सांगितली गेली आहे . सूर्योदयाच्या वेळची कोवळी किरणे शरीरावर पडणे आवश्यक असते . आजकालच्या फ्लॅट पद्धतीमध्ये ते शक्य नाही , निदान एक वेळ तरी शक्य असेल तर पाळायला हरकत नाही . सूर्यनमस्काराच्या बारा स्थितीमध्ये पहिली आणि बारावी स्थिती ही नमस्काराची स्थिती आहे . पण मधल्या १० स्थिती ह्या दहा आसने आहेत . निरोगी माणसाने कमीतकमी १२ सूर्यनमस्कार करणे अपेक्षित आहे . फक्त पहिल्या दिवशी शक्य नसल्यास तीनच सूर्यनमस्कार करावेत . हळूहळू संख्या वाढवत न्यावी .           सूर्यनमस्कार करताना प्रत्येक नमस्काराबरोबर सूर्याचे एक नाव घेऊन सूर्यनमस्कार घालावा . सूर्यनाम : - १ ) ॐ मित्राय नमः २ ) ॐ रवये नमः ३ ) ॐ...

  Salient features of the proposed GST system :      The power to make laws in respect of supplies in the course of inter-state trade or commerce will remain with the  central government. The states will have the right to levy GST on intrastate transactions, including on services.   The administration of GST will be the responsibility of the GST Council, which will be the apex policy-making body for GST. Members of GST Council will comprise central and state ministers in charge of the finance portfolio.  The threshold for levy of GST is a turnover of 1 million. For a taxpayer who conducts business in a northeastern state of India the threshold is RS 500,000.  The central government will levy IGST on inter-state supply of goods and services. Import of goods will be subject to basic customs duty and IGST.  GST is defined as any tax on supply of goods and services (other than on alcohol for human consumption)  Central taxes such as cen...

VAT & GST Same ?       Goods and Services Tax (GST) is an indirect tax reform which aims to remove tax barriers between states and create a single market. For that to happen the constitution first needs to be amended to remove different layers of governments' exclusive powers to levy taxes. When a business operating in a VAT/GST country buys goods or services, it pays tax to the supplier, which is called an input tax. When the same business sells goods or services, whether to another business or to a final consumer, it is required to charge tax, which is called an output tax.

             GOODS SERVICE TAX PART 1.   INTRODUCTION : GST is not a new phenomenon . It was first implemented in France in 1954 , and since then many countries have implemented this unified taxation system to become part of a global whole . Now that India is adopting this new tax regime , let us look back at the how and when of the Goods and Services Tax and its history in the nation .         France was the world's first country to implement GST Law in the year 1954. Since then , 159 other countries have adopted the GST Law in some form or other . In many countries , VAT is the substitute for GST , but unlike the Indian VAT system , these countries have a single VAT tax which fulfills the same purpose as GST .        The concept of GST was visualized for the first time in 1999. On 8 August 2016 , the Constitutional Amendment Bill for roll out of GST was passed by the Parliament ,      T...