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GST ,mmtaxclub

Parliamentary panel bats for GST exemption for prison products, hi-tech jammers in jails

Products made by jail inmates should be exempted from GST, as this will give them a competitive edge over similar products made by big business houses, besides improving their sales and profitability, a high-level Parliamentary panel said. This was suggested by the Parliamentary Standing Committee on Home Affairs in its report presented in both Houses of the Parliament on Thursday, noting that by giving GST exemption to prison-made products and by making them available online will not only create awareness among people about the work done by prisoners, but will also bring about a positive outcome for their reforms.

The Parliamentary panel in its report on Prison Reforms, Conditions and Infrastructure, further suggested that to prevent drugs, arms and especially mobile phones from being smuggled into prisons, technologically upgraded jammers that are capable of blocking all signals, from 2G to 5G, should be installed in all prisons.

As of now, jammers capable of blocking only 2G and 3G network signals are available in Indian prisons. In fact, in many prisons, no jammers are installed at all.

“The Home Ministry should set benchmark frisking standards to curb entry of contraband articles to prevent gang wars... Further, drones should be used in prisons for aerial surveillance of the prison premises,” the report said. In addition to this, the committee also noted that the status of young offenders is not clear across states. “In view of this, the committee recommends that a clear definition of ‘young offenders’ should be given by the Home Ministry along with a common guideline to all states, describing the procedure to govern them,” the panel suggested.

The Parliamentary panel also said that transgender prisoners should be provided with same standards of healthcare, which is available to other prisoners, and they should have access to necessary healthcare services without discrimination on the grounds of their gender identity. It also suggested that a doctor of their choice, rather than that of prison officials, should examine transgender prisoners before lodging them in appropriate prisons, so that they may not be “misgendered”.

18.75 lakh net member,mmtaxclub

EPFO records highest payroll addition with 18.75 lakh net members during the month of July, 2023

EPFO’s provisional payroll data released today highlights that EPFO has added 18.75 lakh net members in the month of July, 2023. The addition during the month is the highest since first publishing of EPFO payroll data from April, 2018 covering the period of September, 2017 onwards. A growing trend is continued since last three months with an increase of around 85,932 net members over the previous month of June, 2023.  

The data indicates that around 10.27 lakh new members have enrolled during July, 2023 which is highest since July, 2022. Majority of new members joining EPFO are in the age-group of 18-25 years constituting roughly 58.45% of total new members addition during the month. This shows an increasing trend in youth enrollment, who are mostly first-time job seekers joining the organized sector workforce of the country.

Payroll data demonstrates that approximately 12.72 lakh members exited but rejoined EPFO, which is the highest in last 12 months. These members switched their jobs and re-joined the establishments covered under EPFO and opted to transfer their accumulations instead of applying for final settlement thus, extending their social security protection.

Gender-wise analysis of payroll data shows that during July, 2023 around 3.86 lakh net female members have been added in the payroll. Around 2.75 lakh female members have come under the ambit of social security coverage for the first time.

State-wise analysis of payroll data denotes that net member addition is highest in the 5 states of Maharashtra, Tamil Nadu, Karnataka, Gujarat and Haryana. These states constitute around 58.78% of net member addition, adding a total of 11.02 lakh members during the month. Of all the states, Maharashtra is leading by adding 20.45% of net members during the month.

Month-on-month comparison of industry-wise data displays significant growth in the members working in establishments engaged in Trading-Commercial Establishments, Building & Construction Industry, Electrical, Mechanical and General Engineering Products. This was followed by Textiles, Financing Establishment, Hospitals etc. Of the total net membership, around 38.40% addition is from expert services (consisting of manpower suppliers, normal contractors, security services, miscellaneous activities etc.).

The above payroll data is provisional since the data generation is a continuous exercise, as updating employee record is a continuous process. The previous data hence gets updated every month. From the month of April-2018, EPFO has been releasing payroll data covering the period September, 2017 onwards. In monthly payroll data, the count of members joining EPFO for the first time through Aadhaar validated Universal Account Number (UAN), existing members exiting from coverage of EPFO and those who exited but re-joining as members, is taken to arrive at net monthly payroll.

agrivultural and rural labourers,august,2023 mmtaxclub

All-India Consumer Price Index Numbers for Agricultural and Rural Labourers – August, 2023

he All-India Consumer Price Index Number for Agricultural Labourers and Rural Labourers (Base: 1986-87=100) for the month of August, 2023 increased by 9 points and 8 points respectively to stand at 1224 (One thousand two hundred and twenty four) and 1234 (One thousand two hundred and thirty four) points respectively. The major contribution towards the rise in general index of Agricultural Labourers and Rural Labourers came from food group to the extent of 8.38 and 7.69 points respectively mainly due to increase in prices of rice, wheat atta, pulses, milk, meat-goat, sugar, gur, chillies-dry, turmeric, garlic, onion, mixed spices, etc.

The rise in index varied from State to State. In case of Agricultural Labourers, it recorded an increase of 2 to 19 points in 20 States. Tamilnadu with 1423 points topped the index table whereas Himachal pradesh with 942 points stood at the bottom.

In case of Rural Labourers, it recorded an increase of 2 to 18 points in 20 States. Andhra Pradesh with 1412 points topped the index table whereas Himachal pradesh with 1003 points stood at the bottom.

Amongst states, the maximum increase in the Consumer Price Index Numbers for Agricultural Labourers was experienced by Meghalaya (19 points) and for Rural Labourers by Gujarat and Meghalaya (18 points each) mainly due to rise in the prices of rice, pulses, beef, groundnut oil, onion, chillies green/dry, firewood, bus fare, etc.

Point to point rate of inflation based on the CPI-AL and CPI-RL stood at 7.37% and 7.12% in August, 2023 compared to 7.43% and 7.26% respectively in July, 2023 and 6.94% & 7.26% respectively during the corresponding month of the previous year. Similarly, Food inflation stood at 8.89% and 8.64% in August, 2023 compared to 8.88% and 8.63% respectively in July, 2023 and 6.16% & 6.21% respectively during the corresponding month of the previous year.


All-India Consumer Price Index Number (General & Group-wise):



Agricultural Labourers

Rural  Labourers


July, 2023

August, 2023

July, 2023

August, 2023

General Index










Pan, Supari,  etc.





Fuel & Light





Clothing, Bedding  &Footwear










The CPI – AL and RL for the month of September, 2023 will be released on 20th October, 2023.


income tax exemption
GST e -invoice system ,mmtaxclub

GST e-invoice System issued important clarification on e-Invoicing for Government Supplies