What is GST? Discuss the regulatory framework of GST in India, including Constitutional provisions applicable to GST.

 

Introduction

Goods and Services Tax (GST) is a comprehensive indirect tax imposed on the supply of goods and services in India. It replaced several central and state indirect taxes and came into force on 1 July 2017. GST aims to create a single, unified national market, reduce cascading of taxes, and simplify the indirect tax system.

Meaning of GST

GST is a destination-based tax on consumption. Tax is ultimately borne by the final consumer, while businesses collect and remit it to the government.

GST follows the principle of Input Tax Credit (ITC), under which a registered taxpayer can generally claim credit for GST paid on eligible inputs against GST payable on outward supplies. This helps prevent the cascading effect of taxes, or "tax on tax."

Constitutional Framework

The introduction of GST required major constitutional changes through the Constitution (One Hundred and First Amendment) Act, 2016.

Article 246A — Power to make GST laws

Article 246A gives Parliament and State Legislatures the power to make laws relating to GST.

However, Parliament has exclusive power to make laws concerning GST on supplies taking place in the course of inter-State trade or commerce.

Article 269A — Inter-State GST

Article 269A provides that GST on supplies in the course of inter-State trade or commerce is levied and collected by the Government of India and apportioned between the Union and the States.

This forms the constitutional basis for Integrated GST (IGST).

Article 279A — GST Council

Article 279A establishes the GST Council, a constitutional body responsible for making recommendations on important GST matters.

The Council includes:

• The Union Finance Minister as Chairperson.
• The Union Minister of State in charge of Revenue or Finance.
• The Finance/Taxation Minister or another nominated minister from each State.

The GST Council recommends matters such as tax rates, exemptions, model GST laws, threshold limits and principles relating to place of supply.

GST Laws and Regulatory Framework

The principal legislation includes:

• Central Goods and Services Tax Act, 2017 (CGST Act) – governs intra-State supplies from the Central government's perspective.
• State/Union Territory GST Acts – govern the State/UT component of GST.
• Integrated Goods and Services Tax Act, 2017 (IGST Act) – governs inter-State supplies and imports.
• GST (Compensation to States) Act, 2017 – provided for compensation to States for revenue loss arising from GST implementation during the specified compensation period.

The Central Goods and Services Tax Rules, 2017 and corresponding rules made by States provide detailed procedures relating to registration, invoicing, returns, input tax credit and assessment.

Types of GST

India follows a dual GST model:

• CGST: Collected by the Central Government on intra-State supplies.
• SGST: Collected by the State Government on intra-State supplies.
• UTGST: Levied in Union Territories without a legislature.
• IGST: Levied on inter-State supplies and imports and administered by the Centre, with revenue apportioned as constitutionally provided.

Regulatory Institutions

The principal institutions involved in GST administration include the GST Council, Central Board of Indirect Taxes and Customs (CBIC), and State/UT tax authorities. The GST Council provides the key policy framework, while tax authorities administer and enforce GST laws.

Conclusion

GST represents a major reform of India's indirect taxation system. Its constitutional foundation, particularly Articles 246A, 269A and 279A, establishes a cooperative framework between the Union and the States. Through the dual GST structure, input tax credit mechanism and GST Council, the system seeks to create a more transparent, integrated and efficient indirect tax regime in India.

What do you understand by cyberstalking? What are the various other cyber offences recognised under Information Technology Act, 2000?

 

Introduction

The rapid growth of the internet, smartphones and social media has increased digital communication but has also created new forms of crime. Cyberstalking is one such cyber offence that threatens an individual's privacy, dignity, reputation and safety.

Meaning of Cyberstalking

Cyberstalking refers to the repeated or persistent use of the internet, social media, email, messaging applications or other electronic communication to monitor, contact, harass, threaten or intimidate a person without consent.

It may include repeated unwanted messages, monitoring social-media activities, creating fake profiles, impersonation, unauthorised access to accounts, online threats, location tracking, sharing private photographs, doxxing and online blackmail. Cyberstalking can occur across multiple platforms and may continue even after the victim blocks the offender.

The Information Technology Act, 2000 does not specifically define cyberstalking as a separate offence. However, various provisions of the Act may apply depending on the conduct involved. In addition, Section 78 of the Bharatiya Nyaya Sanhita, 2023 (BNS) deals with stalking, including specified forms of monitoring a woman's internet, email or other electronic communication.

Major Cyber Offences under the IT Act, 2000

The IT Act recognises several offences related to misuse of computers and digital technology:

• Section 43 – Unauthorised access and damage: Provides for compensation for various unauthorised acts involving computer resources, including accessing, copying or damaging data.
• Section 66 – Computer-related offences: Makes certain acts under Section 43 criminal when committed dishonestly or fraudulently.
• Section 66C – Identity theft: Covers fraudulent or dishonest use of another person's electronic signature, password or unique identification feature.
• Section 66D – Cheating by personation: Deals with cheating by personation using a computer resource or communication device.
• Section 66E – Violation of privacy: Covers specified acts involving the capture, publication or transmission of an image of a person's private area without consent.
• Section 67 – Obscene material: Deals with publishing or transmitting obscene material in electronic form.
• Section 67A – Sexually explicit material: Deals with publishing or transmitting sexually explicit material electronically.
• Section 67B – Child-related sexual material: Deals with specified prohibited electronic conduct and sexually explicit material involving children.
• Section 66F – Cyber terrorism: Deals with specified serious acts involving computer resources that threaten the security or sovereignty of India.

Section 66A — Important Judicial Development

Section 66A is no longer a valid offence. In Shreya Singhal v. Union of India (2015), the Supreme Court struck it down as unconstitutional for violating freedom of speech and expression under Article 19(1)(a).

Conclusion

Cyberstalking is a serious technology-enabled form of harassment. Although the IT Act does not contain a specific offence called cyberstalking, its provisions can address several activities associated with it. Along with the IT Act, the BNS, 2023 and other specialised laws provide additional legal protection. Effective cyber awareness, digital security, evidence preservation and strong law enforcement are essential to combat cyberstalking and other cyber offences.

Cyberstalking in India

1. Introduction

Cyberstalking is the repeated or persistent use of the internet, social media, email, messaging applications, or other digital technologies to monitor, contact, harass, threaten, intimidate, or cause distress to another person without consent. It is an emerging form of cybercrime that can affect an individual's privacy, dignity, reputation, mental well-being, and personal safety.

2. Major Forms of Cyberstalking

Cyberstalking can occur through repeated unwanted messages, emails, phone calls, fake social-media profiles, impersonation, monitoring of online activities, unauthorised access to accounts, threats, and sharing of private or intimate photographs without consent. A stalker may also use multiple accounts or platforms to continue contacting the victim after being blocked.

Difference between cyberstalking and cyberbullying

Cyberstalking	Cyberbullying
Usually involves persistent and repeated monitoring or unwanted contact	Usually involves online harassment, humiliation, or abuse
May involve threats and physical-safety concerns	Often focuses on emotional or social harm
Can continue across multiple platforms	Often occurs through social media, messaging, gaming, etc.
May involve tracking or surveillance	May involve spreading rumours, insults, or embarrassing content

There can be significant overlap between the two.

Effects of cyberstalking

Cyberstalking can result in:

• Anxiety and fear
• Emotional distress
• Loss of privacy
• Damage to reputation
• Social isolation
• Disruption of education or employment
• Financial loss
• Concerns about physical safety

How to protect yourself

1. Do not engage with the stalker unnecessarily.
2. Save evidence such as screenshots, messages, usernames, dates, and URLs.
3. Block and report abusive accounts.
4. Make social-media accounts private and review followers.
5. Use strong, unique passwords and enable two-factor authentication (2FA).
6. Check account login/activity history for unfamiliar devices.
7. Avoid publicly sharing your live location, address, phone number, or daily routine.
8. Tell someone you trust if the behaviour is threatening or persistent.
9. If there are threats, extortion, or credible safety concerns, contact the appropriate law-enforcement or cybercrime authorities.

3. Legal Provisions under the IT Act, 2000

The Information Technology Act, 2000 does not contain a separate offence specifically called "cyberstalking." However, different provisions can apply depending on the conduct.

Section 66C: Deals with identity theft, including fraudulent or dishonest use of another person's password or unique identification feature.

Section 66D: Deals with cheating by personation using a computer resource or communication device.

Section 66E: Deals with specified violations of privacy involving the capture, publication, or transmission of an image of a person's private area without consent.

Section 67: Deals with publishing or transmitting obscene material in electronic form.

Section 67A: Deals with sexually explicit material in electronic form.

Section 67B: Deals with specified prohibited electronic conduct and sexually explicit material involving children.

4. Section 66A — Important Judicial Development

Section 66A should not be cited as a current offence. In Shreya Singhal v. Union of India (2015), the Supreme Court struck down Section 66A as unconstitutional because it violated the fundamental right to freedom of speech and expression under Article 19(1)(a). Therefore, Section 66A cannot currently be used to prosecute a person.

5. BNS, 2023 and Stalking

The Indian Penal Code was replaced by the Bharatiya Nyaya Sanhita, 2023 (BNS) from 1 July 2024. The former IPC Section 354D dealt with stalking, including monitoring a woman's use of the internet, email, or other electronic communication. The current provision is Section 78 of the BNS, which deals with stalking under the circumstances specified by law.

6. Impact of Cyberstalking

Cyberstalking can cause fear, anxiety, emotional distress, loss of privacy, reputational damage, social isolation, disruption of education or employment, financial loss, and concerns regarding physical safety. Its effects can be severe because digital harassment can continue across multiple platforms and reach victims at any time.

7. Prevention and Reporting

Victims should preserve screenshots, messages, emails, usernames, profile links, phone numbers, dates, timestamps, and other relevant digital evidence. They should secure their accounts using strong passwords and two-factor authentication, and block or report abusive accounts where appropriate. Complaints can be filed through the National Cyber Crime Reporting Portal or with the local police/Cyber Crime Police Station.

8. Challenges

Major challenges include anonymous accounts, impersonation, cross-border offenders, rapid technological changes, difficulty in preserving digital evidence, and underreporting. Law-enforcement agencies also require specialised cyber-forensic skills to investigate such offences.

9. Conclusion

Cyberstalking is a serious technology-enabled form of harassment that threatens privacy, dignity, and safety. India addresses it through a combination of the IT Act, 2000, BNS, 2023, and other applicable laws. Effective enforcement, cyber awareness, digital evidence preservation, technological capabilities, and cooperation between authorities and online platforms are essential to protect citizens from cyberstalking.  add more information forms of cyberstalking

Puga Geothermal Power Project

The Puga Geothermal Power Project is India's major demonstration project for generating electricity from geothermal energy. It is located in Puga Valley, Ladakh, at an altitude of more than 14,000 ft. The project is being developed by ONGC Energy Centre (OEC).

Key Facts

Feature	Details
Location	Puga Valley, Ladakh
Developer	ONGC Energy Centre
Type	Geothermal power project
Demonstration capacity	1 MW
Geothermal wells	2 wells
Well depth	About 1,000 m each
Wells commissioned	July 2026
Purpose	Reservoir evaluation and demonstration of geothermal electricity generation

The two wells commissioned in July 2026 are intended to evaluate the geothermal reservoir and support India's first 1-MW demonstration geothermal power project.

Why Puga?

Puga Valley is particularly suitable for geothermal energy because it has:

• Hot springs
• Underground geothermal heat
• Geothermal manifestations such as mud pools and steam vents
• High-temperature geothermal resources

The heat stored beneath the Earth's surface can be extracted through wells and converted into useful energy.

Working of the Project

The basic process can be represented as

EARTH'S SURFACE │ Production Wells ↓ Hot Geothermal Fluid │ ↓ Heat / Steam System │ ↓ TURBINE │ ↓ GENERATOR │ ↓ ELECTRICITY │ ↓ Reinjection Well │ ↓ Geothermal Reservoir

he basic principle is to bring hot geothermal fluid from underground to the surface. Its heat is used to produce steam or vapour, which drives a turbine connected to a generator. The cooled fluid can subsequently be reinjected underground.

Advantages of the Puga Project

1. Renewable

It uses naturally occurring heat from inside the Earth and is therefore a renewable source of energy.

2. Round-the-clock potential

Unlike solar and wind energy, geothermal power is not directly dependent on weather conditions or daylight and can potentially provide continuous electricity.

3. Low-carbon

Geothermal power can contribute to India's transition towards cleaner and low-carbon energy sources.

4. Useful for Ladakh

Reliable local electricity generation could be particularly valuable in Ladakh, a remote and high-altitude region.

5. Demonstration value

The project can provide valuable technical experience for the development of larger geothermal projects in India.

Challenges

• Very high altitude and difficult terrain at Puga.
• High cost of drilling geothermal wells.
• Technical difficulties associated with geothermal exploration and drilling.
• The underground geothermal reservoir needs to be carefully evaluated before large-scale development.
• Geothermal fluids may cause scaling and corrosion of equipment.
• A demonstration project does not automatically mean that large-scale commercial generation will be economically viable.

Importance for India

The Puga project is significant because it represents India's movement from geothermal-resource exploration towards actual geothermal power generation.

India notified its National Policy on Geothermal Energy in September 2025, providing a policy framework for developing geothermal resources.

The Puga wells commissioned in 2026 represent an important step towards implementing this policy and demonstrating the practical use of geothermal energy in India.

India is estimated to have a theoretical geothermal resource potential of nearly 10,600 MW.

Conclusion

The Puga Geothermal Power Project is an important milestone in India's renewable-energy development. By utilizing the natural heat beneath the Earth's surface, the project can demonstrate the potential of reliable, renewable and low-carbon geothermal electricity, particularly in remote regions such as Ladakh.

 

Geothermal Energy

Geothermal energy is the heat energy stored inside the Earth. It comes mainly from the Earth's internal heat and radioactive decay of minerals. This heat can be used to produce electricity and for direct heating.

How geothermal energy works

        EARTH'S SURFACE

              │ Production well ↓ ┌─────────────────┐ │ Hot water / │ │ steam reservoir│ └────────┬────────┘ ↓ Steam / hot fluid ↓ TURBINE ↓ GENERATOR ↓ ELECTRICITY │ ↓ Reinjection well ↓ Geothermal reservoir

Working

1. Heat from inside the Earth heats underground water.
2. Hot water or steam is brought to the surface through production wells.
3. The steam—or heat transferred to another working fluid—drives a turbine.
4. The turbine rotates a generator, producing electricity.
5. The cooled geothermal fluid can be returned underground through a reinjection well.

Types of geothermal power plants

• Dry steam plant: Natural steam from the geothermal reservoir directly drives the turbine.
• Flash steam plant: High-pressure hot water reaches the surface and partially "flashes" into steam, which drives the turbine.
• Binary cycle plant: Geothermal water heats a separate fluid with a lower boiling point. The vaporized secondary fluid drives the turbine.

Advantages

• 🌱 Renewable source of energy.
• ⚡ Can provide continuous, reliable power.
• 🌍 Generally has low greenhouse-gas emissions compared with fossil fuels.
• ☀️ Not dependent on sunlight like solar energy.
• 💨 Not dependent on wind like wind power.
• 🏭 Can also be used directly for space heating, greenhouses, bathing and industrial processes.
• Requires relatively little land at the surface.

Disadvantages

• 💰 High initial cost, particularly for exploration and drilling.
• 📍 Suitable geothermal resources are geographically limited.
• 🪨 Drilling can be technically difficult and expensive.
• ⚗️ Geothermal fluids may contain minerals and gases that cause scaling and corrosion.
• 🌎 Poorly managed projects can cause environmental impacts or induced seismicity.
• ❄️ Developing geothermal projects in remote/high-altitude locations can be particularly challenging.

Geothermal energy in India

India has several areas with geothermal potential, including:

• Puga Valley, Ladakh
• Chumathang, Ladakh
• Tattapani, Chhattisgarh
• Cambay Basin, Gujarat
• Manikaran, Himachal Pradesh
• Bakreshwar, West Bengal

The Puga Geothermal Project in Ladakh is one of India's most important geothermal-development efforts.