Friday, 30 June 2017

Goods Services Tax (GST)

Goods and Services Tax (GST), a historic tax reform, will come into effect from tomorrow i.e.1st July, 2017. GST will completely transform the Indirect Taxation landscape in the country involving both the Central and State levies. In a departure from the normal practice, GST will be administered together by the Centre and States.

To commemorate the historic occasion, a function will be held in the Central Hall of Parliament on the mid-night of 30th June - 1st July, 2017. The occasion will be graced by the Hon’ble President, Hon’ble Vice President,  Hon’ble Prime Minister, Hon’ble Speaker of Lok Sabha and Hon’ble Union Finance Minister among other dignitaries.

Why is GST so important?
The biggest tax reform since independence - GST - will pave the way for realization of the goal of One Nation - One Tax - One Market. GST will benefit all the stakeholders namely industry, government and consumer. It will lower the cost of goods and services, give a boost to the economy and make the products and services globally competitive, giving a major boost to ‘Make in India’ initiative. Under the GST regime, exports will be zero-rated in entirety unlike the present system where refund of some of the taxes does not take place due to fragmented nature of indirect taxes between the Centre and the States. GST will make India a common market with common tax rates & procedures and remove economic barriers. GST is largely technology driven and will reduce the human interface to a great extent. GST is expected to improve ease of doing business in India.

In majority of supplies of goods, the tax incidence approved by the GST Council is much lower than the present combined indirect tax rates levied [on account of central excise duty rates / embedded central excise duty rates / service tax post-clearance embedding, VAT rates or weighted average VAT rates, cascading of VAT over excise duty and tax incidence on account of CST, Octroi, Entry Tax, etc.] by the Centre and State(s). 

  Journey of GST after the Constitutional Amendment Act, 2016
 After the assent of the Hon’ble President on 8th September, 2016, the 101th Constitutional Amendment Act, 2016 came into existence. The GST Council was constituted on 15.9.2016.

Since its formation in September, 2016 the GST Council has held 18 meetings. The Finance Ministers of all the States or their representative along with State and Central govt officials have participated in these extensive meetings and formulated the law and procedure to implement this historic tax reform. It was a mammoth task involving 27000+ man hours of intensive work. More than 200 meetings of the officers of the Centre and States took place in different parts of the country to expedite the implementation of GST.

While framing GST Acts and Rules, enhanced ‘Ease of doing business’ for the taxpayers was a key consideration and accordingly the roles and responsibilities of the States and Central govt have been defined. In a short span of time, the GST council has cleared GST laws, GST Rules, Tax rate structure including Compensation Cess, Classification of goods and services into different rate slabs, exemptions, thresholds, structure for tax administration, etc. All the decisions of Council were taken with consensus. While formulating the Acts and Rules, extensive participatory consultations with trade and industry including other significant stakeholders were undertaken. Feedback was also obtained by posting draft Acts and Rules on the websites and inviting comments from the public.

On 29th March, 2017, the Hon’ble Finance Minister of India tabled four Goods and Services Tax (GST) Bills for consideration and passage in the Lok Sabha namely The Central Goods and Services Tax (CGST) Bill, 2017, The Integrated Goods and Services Tax (IGST) Bill, 2017, The Union Territories Goods and Services Tax (UTGST) Bill, 2017 and the GST (Compensation to States) Bill, 2017. They were passed by the Lok Sabha on 29th March, 2017 and by the Rajya Sabha on 6th April, 2017.

The GST Council has decided the final structure of GST as follows:

·         The threshold limit for exemption from levy of GST is Rs. 20 lakh for the States except for the Special Category, where it is Rs 10 Lakh.
·         A four slab tax rate structure of 5%12%18% and 28% has been adopted for GST.
·         A cess would be levied on certain goods such as luxury cars, aerated drinks, pan masala and tobacco products, over and above the GST rate of 28% for payment of compensation to the states.
·         The threshold for availing the Composition scheme is Rs. 75 lakh except for special category States where it is Rs. 50 lakh and they are required to file quarterly returns only. Certain categories of manufacturers, service providers (except restaurants) are out of the Composition Scheme.

Other Important Features of GST
·                 GST envisages all transactions and processes to be done only through electronic mode, to achieve non-intrusive administration.  This will minimise tax payers physical interaction with the tax officials.
·                 GST provides for the facility of auto-populated monthly returns and annual return.
·                 It also facilitates the taxpayers by prescribing grant of refund within 60 days, and provisional release of 90% refund to exporters within 7 days. Further facilitation measures include interest payment if refund is not sanctioned in time, and refund to be directly credited to bank accounts.
·                 Comprehensive transitional provisions for ensuring smooth transition of existing taxpayers to GST regime, credit for available stocks, etc.
·                 Other provisions include system of GST Compliance Rating, etc.
·                 Anti-profiteering provisions for protection of consumer rights.

Role of GST Network (GSTN) – IT backbone of GST
GSTN has been created as a section 25 private limited company with Strategic Control with the Government, to function as a common Pass-through portal for taxpayers. On this common portal, taxpayers will submit their registration applications, file returns, make tax payments, claim refunds etc. GSTN has been provided with a robust IT platform and it will provide interface to 80 lakh taxpayers and thousands of tax officials. All filings under GST will be done electronically.  While GSTN remains a front-end, at the back end, the IT systems of CBEC and different states interface with the GSTN IT network to provide a seamless end to end processing of tax returns for the taxpayers. 64,000 officials have been trained on the GST portal from February till June 2017. The GSTN IT systems have undergone load tests, performance tests, vulnerability tests, security and all other mandatory tests.

Enrolment of existing taxpayers of the State tax administrations and the Central Board of Excise and Customs to the GST system commenced on 8thNovember, 2016. More than 66 lakh taxpayers have activated their account at the GST portal.

GST Application on Payment has been operationalized. 25 banks have been integrated with the GST Common portal and will be providing e-payment and Over the counter payment facilities as well as payment through NeFT/RTGS and credit/debit card.

GST OUTREACH PROGRAMME
The Government has stepped up its outreach programme through various events, workshops, media, television to reach masses. Field formations of CBEC, at all levels have been activated to carry out interaction with the trade and industry to help them with the migration to GST and to clear their doubts. The field units of CBEC have run campaigns using mobile vans to reach the assessees at their door-step to help them with the GST migration and transitional issues. A total of 4700 workshops have been conducted across India.

An extensive multi-media campaign through print and electronic media, outdoor hoardings, etc. has been carried out for informing, educating and assisting taxpayers and other stake-holders to enable a smooth transition to GST. 

 RE-ORGANISATION OF CBEC
 Implementation of GST has necessitated reorganisation of the Central Board of Excise & Customs formations for administration of GST. The reorganisation involved bringing about structural changes and redeployment of human resources. Redeployment has been done to ensure outreach to the remotest corner. The Directorates which have significant role under the GST have been adequately expanded and strengthened.

The field formations have been restructured as 21 CGST & CX Zones107 CGST & CX Commissionerates12 Sub-Commissionerates768 CGST & CX Divisions3969 CGST & CX Ranges48 Audit Commissionerates and 49 Appeal Commissionerates.

TRAINING
 For a smooth roll out of GST, it was imperative to carry out adequate capacity-building exercise and awareness. National Academy of Customs Indirect Taxes and Narcotics (NACIN) have conducted extensive training programs. In the first phase, nearly 52,000 officers were trained during September, 2016 to January, 2017 through a multi-layered training programme across India. A Refresher Training was also conducted on updated Law, Rules and Procedures and a total of 17,213 officials were trained till 23rd June, 2017.  Under the Accredited GST Training Programme, 20 institutes have been certified as ‘Approved Training Partners’ to impart ‘quality training at reasonable cost’ to members of trade/industry and other stakeholders. 2,565 participants have been trained so far (ongoing). NACIN have also trained 2,611 officers from 92 Ministries/PSUs trained so far.  

Besides that, training resources such as 500 FAQs on GST have been released in English, Hindi and 10 regional languages. A number of Flyers on different topics of GST explaining the GST concepts, for dissemination to trade & industry, PPTs and Learning Videos for GST training and other training materials for the officials have also been released.

SERVICE THROUGH SOCIAL MEDIA
 A twitter seva started by the Government as an initiative to answer queries of the Tax Payers on a real time basis. The twitter handle askGST_GOI attracts thousands of taxpayer queries every day. A list of FAQs based on frequent questions asked on Twitter has been already got published.

Monday, 26 June 2017

Ports of Andha Pradesh 'Motupalli' a question in Civil Services Prelism GS Paper - 1 (2017)

Ports of Andhra Pradesh


 Kalingapatnam, the ancient port city of Kalinga, is situated at the mouth of the river Vamsadhara. The Chicacole grant (Fleet 1984) of King Indravarman and Narasingapalli plates (Majumdar 1984) of King Hastivarman of the Eastern Ganga dynasty refer to Kalinganagara, the capital city situated near the seashore. Explorations at Kalingapatnam revealed megalithic Black and red ware along with black and grey ware treated in kaolin paint under a black slip, red slipped ware, Rouletted ware, bricks of 44x22x8 cm, a stupa and habitational mounds at Kalingapatnam and Nagarlapet (IAR1976-77: 10). The excavations in the stupa mound between 1977-78 and 1979-80 brought to light a wheel plan stupa, megalithic black and red ware, micaceous black ware etc; and also included a number of Gupta period gold coins (Rao 2002). Pre-stupa occupation of Kalingapatnam has been dated to 300 BC. Scholars are of the opinion that the sea washed out Kalingapatnam and some remains can be noticed in the nearshore region while the rest has been silted up over the years (Rao 1971-72). The Korni Plates of Anantavarma Chodaganga (Sitapati 1926) refer to Dantapura, situated on the southern banks of river Vamsadhara approximately 6 km from Srikakulam Road Railway station. Ptolemy refers to the apheterion immediately to the South of Palur, where the vessels were bound for the Malay Peninsula. S. Levi mentions that Dantapura was a trade centre having contacts with the other ports of India and Persia during the 6th century BC. Dantapura had trade contact with Tamralipti, Burma, Ceylon and Far East countries (Law 1967). The excavations at Dantavaktrunikota by the Department of Archaeology, Andhra Pradesh in 1994 revealed a row of Buddhist stupas and ruins of brick structures as well an earthen rampart surrounding the site. The pottery include Northern Black Polished ware (NBP), Rouletted ware, grey ware, dull red ware, red slipped ware and knobbed ware spread over an area of 500 hectares of land (Subrahmanyam 1994) showing the trade contacts of Dantapura with other parts of India. Pithunda was another flourishing port of Andhra. The Hathigumpha Inscription of Kharavela (1st century BC) states that Kharavela invaded the coastal belt of Andhra and captured Pithunda and renovated the port (Jayaswal 1983). The explorations at Pithapuram (identified as Pithunda), 20 km north of Kakinada yielded brick structures, sherds of Rouletted ware and Black and red ware from a mound datable to the Early Historic Period. Bhattiprolu of Krishna district has also been identified with Pithunda of 8 the Hathigumpha inscription of Kharavela. Levi (1926) mentions that Pithunda was a centre of textile industry in the region of Maisolia. The Jaina text Uttaradhyayanasutra mentions that Pithunda had trade relations with Champa (modern Kampuchea) even in the days of Mahavira and was a seat of Jainism (Sarma 1990). The excavations at Dharanikota brought to light a rock-cut navigation channel of 15 feet depth and 70-85 feet width, connected with the river Krishna. The wooden wharf was constructed at right angles to the navigational channel, which extended to a height of 3.36 m. A brick structure was constructed close to the wooden wharf all along the channel on its inner side and an earthen embankment was raised at the back. The presence of a warehouse on the bank of River Krishna indicates Dharanikota as an inland port of the early centuries of the Christian era (Raghavachary 1972-73). The findings include glass earrings, glass bangles, glass objects, copper and lead coins, black and red ware, NBP ware and sherds with Brahmi inscriptions (Ghosh 1989). The presence of Rouletted ware, arretine ware, Roman amphorae, Roman coins and double mast ship motif Satavahana coins testifies to its contacts with other parts of the world (Sarma 1980). Several excavations, which were carried out at Dharanikota suggest that Dharanikota was an inland port and Buddhist centre which flourished from 4th century BC to 14th century AD.


MOTUPALLI :
Archaeological and inscriptional evidences testify that Motupalli, also known as Desuya Konda Pattana, served as a port during the rule of the Satavahanas, Kakatiyas, Reddys and Vijayanagars. It is situated near Bapatla in Prakasam district. The discovery of Rouletted ware and stamped ware suggests that Motupalli served as a port during the Early Historical Period (Reddy 1999). The inscription on a pillar in the premises of Motupalli temple (Fig. 10) of Ganapatideva, the Kakatiya ruler, states that the lives of both foreign and Indian mariners are treated as being as valuable as that of the ruler Ganapatideva himself. Further, it provides a long list of import and export trade items which invariably show the busy activities of this port. Motupalli had trade contacts with Japan, China, Sri Lanka, Burma, Sumatra, Java and Borneo. Large ships were plying from Motupalli having capacity of 200 to 300 passengers. Chinese ships such as Jongu, Zu and Kakam visited Motupalli port frequently (Sree Padma 1992). Ptolemy mentioned Kottapatnam port as Kottis. Presently it is a small village in Nellore district of Andhra. Presently, the ancient port site is 500 meters away from the seashore and an irregular shaped creek passes through this village. It appears that the creek could be an artificial channel, which was dug probably for berthing of ships. The 9 findings include Rouletted ware, Roman glass pieces, stamped ware, Caolin pottery, Porcelain, Chinese ceramics and glazed ware and the Ming dynasty coin (Fig. 12) having Chinese script with a square hole (Rao 1994). The ancient habitational remains in the region have been scattered over more than one kilometre. The archaeological evidences indicate that Kottapatnam continued as a port from 3rd century BC to 15th century AD (Rao 2001). In ancient times Machilipatnam was known as Masulipatnam and Ptolemy refers to it as Maisolia. Masulipatnam was a point of departure of vessels bound for Southeast Asian and West Asian countries. The inland trade route which started from Masulipatnam, connected to Broach passed through Ter, Paithan and Ajanta. The Indo-Roman trade activities continued through this route connecting the east and west coasts of India. Ships laden with varieties of cotton cloth, yarn, silk, cowries, semi precious stone, glazed ware, etc. sailed to Burma, Ceylon, Indonesia and other countries. The port declined because of formation of sandbars, narrowness and shallow water, which did not allow movement of bigger ships for handling the cargo. 

Saturday, 24 June 2017

Civil Services (Prelims) Exam 2017 General Studies Paper - 1

1.    Which one of the following was a very important seaport in the Kakatiya kingdom?
(a) Kakinada
(b) Motupalli
(c) Machilipatnam (Masulipatnam)
(d) Nelluru


2. With reference to ‘Global Climate Change Alliance’, which of the following statements is/are correct?
1. It is an initiative of the European Union.
2. It provides technical and financial support to targeted developing countries to integrate climate change into their development policies and budgets.
3. It is coordinated by World Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD).
Select the correct answer using the code given below:
(a) 1 and 2 only
(b) 3 only
(c) 2 and 3 only
(d) 1, 2 and 3

3. With reference to the religious history of India, consider the following statements:
1. Sautrantika and Sammitiya were the sects of Jainism.
2. Sarvastivadin held that the constituents of phenomena were not wholly momentary, but existed forever in a latent form.
Which of the statements given above is/are correct?
(a) 1 only
(b) 2 only
(c) Both 1 and 2
(d) Neither 1 nor 2

4. Mediterranean Sea is a border of which of the following countries?
1. Jordan
2. Iraq
3. Lebanon
4. Syria
Select the correct answer using the code given below:
(a) 1, 2 and 3 only
(b) 2 and 3 only
(c) 3 and 4 only
(d) 1, 3 and 4 only

5. With reference to ‘National Investment and Infrastructure Fund’, which of the following statements is/are correct?
1. It is an organ of NITI Aayog.
2. It has a corpus of Rs. 4, 00,000 crore at present.
Select the correct answer using the code given below:
(a) 1 only
(b) 2 only
(c) Both 1 and 2
(d) Neither 1 nor 2

6. The Global Infrastructure Facility is a/an
(a) ASEAN initiative to upgrade infrastructure in Asia and financed by credit from the Asian Development Bank.
(b) World Bank collaboration that facilitates the preparation and structuring of complex infrastructure Public-Private Partnerships (PPPs) to enable mobilization of private sector and institutional investor capital.
(c) Collaboration among the major banks of the world working with the OECD and focused on expanding the set of infrastructure projects that have the potential to mobilize private investment.
(d) UNCTAD funded initiative that seeks to finance and facilitate infrastructure development in the world.

7. For election to the Lok Sabha, a nomination paper can be filed by
(a) anyone residing in India.
(b) a resident of the constituency from which the election is to be contested.
(c) any citizen of India whose name appears in the electoral roll of a constituency.
(d) any citizen of India.

8. Consider the following statements:
1. In India, the Himalayas are spread over five States only.
2. Western Ghats are spread over five States only.
3. Pulicat Lake is spread over two States only.
Which of the statements given above is/are correct?
(a) 1 and 2 only
(b) 3 only
(c) 2 and 3 only
(d) 1 and 3 only

9. Biological Oxygen Demand (BOD) is a standard criterion for
(a) Measuring oxygen levels in blood
(b) Computing oxygen levels in forest ecosystems
(c) Pollution assay in aquatic ecosystems
(d) Assessing oxygen levels in high altitude regions

10. With reference to the role of UN-Habitat in the United Nations programme working towards a better urban future, which of the statements is/are correct?
1. UN-Habitat has been mandated by the United Nations General Assembly to promote socially and environmentally sustainable towns and cities to provide adequate shelter for all.
2. Its partners are either governments or local urban authorities only.
3. UN-Habitat contributes to the overall objective of the United Nations system to reduce poverty and to promote access to safe drinking water and basic sanitation.
Select the correct answer using the code given below:
(a) 1, 2 and 3
(b) 1 and 3 only
(c) 2 and 3 only
(d) 1 only

11. With reference to ‘National Skills Qualification Framework (NSQF)’, which of the statements given below is/are correct?
1. Under NSQF, a learner can acquire the certification for competency only through formal learning.
2. An outcome expected from the implementation of NSQF is the mobility between vocational and general education.
Select the correct answer using the code given below:
(a) 1 only
(b) 2 only
(c) Both 1 and 2
(d) Neither 1 nor 2

12. In the context of Indian history, the principle of “Dyarchy (diarchy)” refers to
(a) Division of the central legislature into two houses.
(b) Introduction of double government i.e., Central and State governments.
(c) Having two sets of rulers; one in London and another in Delhi.
(d) Division of the subjects delegated to the provinces into two categories.

13. Consider the following in respect of ‘National Career Service’:
1. National Career Service is an initiative of the Department of Personnel and Training, Government of India.
2. National Career Service has been launched in a Mission Mode to improve the employment opportunities to uneducated youth of the country.
Which of the above statements is/are correct?
(a) 1 only
(b) 2 only
(c) Both 1 and 2
(d) Neither 1 nor 2

14. Which of the following statements best k describes the term ‘Scheme for Sustainable Structuring of Stressed Assets (S4A)’, recently seen in the news?
(a) It is a procedure for considering ecological costs of developmental schemes formulated by the Government.
(b) It is a scheme of RBI for reworking the financial structure of big corporate entities facing genuine difficulties.
(c) It is a disinvestment plan of the Government regarding Central Public Sector Undertakings.
(d) It is an important provision in ‘The Insolvency and Bankruptcy Code’ recently implemented by the Government.

15. Consider the following statements:
1. Climate and Clean Air Coalition (CCAC) to Reduce Short Lived Climate Pollutants is a unique initiative of G20 group of countries.
2. The CCAC focuses on methane, black carbon and hydrofluorocarbons.
Which of the statements given above is/are correct?
(a) 1 only
(b) 2 only
(c) Both 1 and 2
(d) Neither 1 nor 2

16. With reference to ‘Indian Ocean Dipole (IOD)’ sometimes mentioned in the news while forecasting Indian monsoon, which of the following statements is/are correct?
1. IOD phenomenon is characterised by a difference in sea surface temperature between tropical Western Indian Ocean and tropical Eastern Pacific Ocean.
2. An IOD phenomenon can influence an El Nino’s impact on the monsoon.
Select the correct answer using the code given below:
(a) 1 only
(b) 2 only
(c) Both 1 and 2
(d) Neither 1 nor 2

17. If you want to see gharials in their natural habitat, which one of the following is the best place to visit?
(a) Bhitarkanika Mangroves
(b) Chambal River
(c) Pulicat Lake
(d) Deepor Beel

18. Consider the following in respect of Indian Ocean Naval Symposium (IONS):
1. Inaugural IONS was held in India in 2015 under the chairmanship of the Indian Navy.
2. IONS is a voluntary initiative that seeks to increase maritime co-operation among navies of the littoral states of the Indian Ocean Region.
Which of the above statements is/are correct?
(a) 1 only
(b) 2 only
(c) Both 1 and 2
(d) Neither 1 nor 2

19. The painting of Bodhisattva Padmapani is one of the most famous and oft-illustrated paintings at
(a) Ajanta
(b) Badami
(c) Bagh
(d) Ellora

20. Consider the following pairs:
Traditions- Communities
1. Chaliha Sahib Festival- Sindhis
2. Nanda Raj Jaat Yatra- Gonds
3. Wari-Warkari- Santhals
Which of the pairs given above is/are correctly matched ?
(a) 1 only
(b) 2 and 3 only
(c) 1 and 3 only
(d) None of the above

21. Which of the following practices can help in water conservation in agriculture?
1. Reduced or zero tillage of the land
2. Applying gypsum before irrigating the field
3. Allowing crop residue to remain in the field
Select the correct answer using the code given below :
(a) 1 and 2 only
(b) 3 only (c) 1 and 3 only (d) 1, 2 and 3

22. Consider the following statements :
The nation-wide ‘Soil Health Card Scheme’ aims at
1. expanding the cultivable area under irrigation.
2. enabling the banks to assess the quantum of loans to be granted to farmers on the basis of soil quality.
3. checking the overuse of fertilizers in farmlands.
Which of the above statements is/are correct?
(a) 1 and 2 only
(b) 3 only
(c) 2 and 3 only
(d) 1, 2 and 3

23. Consider the following pairs:
Commonly used material vs. Unwanted or controversial chemicals found in them
1. Lipstick: Lead
2. Soft drinks: Brominated vegetable oils
3. Chinese fast food: Monosodium glutamate
Which of the pairs given above is/are correctly matched?
(a) 1 only
(b) 2 and 3 only
(c) 1 and 3 only
(d) 1, 2 and 3

24. Organic Light Emitting Diodes (OLEDs) are used to create digital display in many devices. What are the advantages of OLED displays over Liquid Crystal displays?
1. OLED displays can be fabricated on flexible plastic substrates.
2. Roll-up displays embedded in clothing can be made using OLEDs.
3. Transparent displays are possible using OLEDs.
Select the correct answer using the code given below
(a) 1 and 3 only
(b) 2 only
(c) 1, 2 and 3
(d) None of the above statements is correct

25. Which of the following is/are famous for Sun temples?
1. Arasavalli
2. Amarakantak
3. Omkareshwar
Select the correct answer using the code given below :
(a) 1 only
(b) 2 and 3 only
(c) 1 and 3 only
(d) 1, 2 and 3

26. Consider the following statements:
1. In the election for Lok Sabha or State Assembly, the winning candidate must get at least 50 percent of the votes polled, to be declared elected.
2. According to the provisions laid down in the Constitution of India, in Lok Sabha, the Speaker’s post goes to the majority party and the Deputy Speaker’s to the Opposition.
Which of the statements given above is/are correct?
(a) 1 only
(b) 2 only
(c) Both 1 and 2
(d) Neither 1 nor 2

27. Which of the following has/have occurred in India after its liberalization of economic policies in 1991?
1. Share of agriculture in GDP increased enormously.
2. Share of India’s exports in world trade increased.
3. FDI inflows increased.
4. India’s foreign exchange reserves increased enormously.
Select the correct answer using the codes given below :
(a) 1 and 4 only
(b) 2, 3 and 4 only
(c) 2 and 3 only
(d) 1, 2, 3 and 4

28. What is the application of Somatic Cell CJ Nuclear Transfer Technology?
(a) Production of biolarvicides
(b) Manufacture of biodegradable plastics
(c) Reproductive cloning of animals
(d) Production of organisms free of diseases

29. Consider the following statements:
1. National Payments Corporation of India (NPCI) helps in promoting the financial inclusion in the country.
2. NPCI has launched RuPay, a card payment scheme.
Which of the statements given above is/are correct?
(a) 1 only
(b) 2 only
(c) Both 1 and 2
(d) Neither 1 nor 2

30. The term M-STRIPES’ is sometimes seen in V the news in the context of
(a) Captive breeding of Wild Fauna
(b) Maintenance of Tiger Reserves
(c) Indigenous Satellite Navigation System
(d) Security of National Highways

31. What is/are the most likely advantages of implementing ‘Goods and Services Tax (GST)’?
1. It will replace multiple taxes collected by multiple authorities and will thus create a single market in India.
2. It will drastically reduce the ‘Current Account Deficit’ of India and will enable it to increase its foreign exchange reserves.
3. It will enormously increase the growth and size of economy of India and will enable it to overtake China in the near future.
Select the correct answer using the code given below:
(a) 1 only
(b) 2 and 3 only
(c) 1 and 3 only
(d) 1, 2 and 3

32. ‘Broad-based Trade and Investment Agreement (BTIA)’ is sometimes seen in the news in the context of negotiations held between India and
(a) European Union
(b) Gulf Cooperation Council
(c) Organization for Economic Cooperation and Development
(d) Shanghai Cooperation Organization

33. Consider the following statements:
1. India has ratified the Trade Facilitation Agreement (TFA) of WTO.
2. TFA is a part of WTO’s Bali Ministerial Package of 2013.
3. TFA came into force in January 2016. Which of the statements given above is/are correct?
(a) 1 and 2 only
(b) 1 and 3 only
(c) 2 and 3 only
(d) 1, 2 and 3

34. What is the importance of developing Chabahar Port by India?
(a) India’s trade with African countries will enormously increase.
(b) India’s relations with oil-producing Arab countries will be strengthened.
(c) India will not depend on Pakistan for access to Afghanistan and Central Asia.
(d) Pakistan will facilitate and protect the installation of a gas pipeline between Iraq and India.

35. In India, it is legally mandatory for which of the following to report on cyber security incidents?
1. Service providers
2. Data centres
3. Body corporate
Select the correct answer using the code given below:
(a) 1 only
(b) 1 and 2 only
(c) 3 only
(d) 1, 2 and 3

36. Right to vote and to be elected in India is a
(a) Fundamental Right
(b) Natural Right
(c) Constitutional Right
(d) Legal Right

37. What is the purpose of ‘evolved Laser Interferometer Space Antenna (eLISA)’ project?
(a) To detect neutrinos
(b) To detect gravitational waves
(c) To detect the effectiveness of missile defence system
(d) To study the effect of solar flares on our communication systems

38. What is the purpose of Vidyanjali Yojana’?
1. To enable the famous foreign educational institutions to open their campuses in India.
2. To increase the quality of education provided in government schools by taking help from the private sector and the community.
3. To encourage voluntary monetary contributions from private individuals and organizations so as to improve the infrastructure facilities for primary and secondary schools.
Select the correct answer using the code given below :
(a) 2 only
(b) 3 only
(c) 1 and 2 only
(d) 2 and 3 only

39. What is the aim of the programme ‘Unnat Bharat Abhiyan’?
(a) Achieving 100% literacy by promoting collaboration between voluntary organizations and government’s education system and local communities.
(b) Connecting institutions of higher education with local communities to address development challenges through appropriate technologies.
(c) Strengthening India’s scientific research institutions in order to make India a scientific and technological power.
(d) Developing human capital by allocating special funds for health care and education of rural and urban poor, and organizing skill development programmes and vocational training for them.

40. Consider the following statements :
1. The Election Commission of India is a five-member body.
2. Union Ministry of Home Affairs decides the election schedule for the conduct of both general elections and bye-elections.
3. Election Commission resolves the disputes relating to splits/mergers of recognised political parties.
Which of the statements given above is/are correct ?
(a) 1 and 2 only
(b) 2 only
(c) 2 and 3 only
(d) 3 only

41. In India, if a species of tortoise is declared protected under Schedule I of the Wildlife (Protection) Act, 1972, what does it imply ?
(a) It enjoys the same level of protection as the tiger.
(b) It no longer exists in the wild, a few individuals are under captive protection; and now it is impossible to prevent its extinction.
(c) It is endemic to a particular region of India.
(d) Both (b) and (c) stated above are correct in this context.

42. In India, Judicial Review implies
(a) the power of the Judiciary to pronounce upon the constitutionality of laws and executive orders.
(b) the power of the Judiciary to question the wisdom of the laws enacted by the Legislatures.
(c) the power of the Judiciary to review all the legislative enactments before they are assented to by the President.
(d) the power of the Judiciary to review its own judgements given earlier in similar or different cases.

43. With reference to Indian freedom struggle, consider the following events :
1. Mutiny in Royal Indian Navy
2. Quit India Movement launched
3. Second Round Table Conference What is the correct chronological sequence of the above events ?
(a) 1-2-3
(b) 2-1-3
(c) 3-2-1
(d) 3-1-2

44. Consider the following statements :
1. Tax revenue as a percent of GDP of India has steadily increased in the last decade.
2. Fiscal deficit as a percent of GDP of India has steadily increased in the last decade. Which of the statements given above is/are correct ?
(a) 1 only
(b) 2 only
(c) Both 1 and 2
(d) Neither 1 nor 2

45. Recently there was a proposal to translocate some of the lions from their natural habitat in Gujarat to which one of the following sites ?
(a) Corbett National Park
(b) Kuno Palpur Wildlife Sanctuary
(c) Mudumalai Wildlife Sanctuary
(d) Sariska National Park

46. Which of the following are not necessarily the consequences of the proclamation of the President’s rule in a State?
1. Dissolution of the State Legislative Assembly
2. Removal of the Council of Ministers in the State
3. Dissolution of the local bodies
Select the correct answer using the code given below:
(a) 1 and 2 only
(b) 1 and 3 only
(c) 2 and 3 only
(d) 1, 2and 3

47. Which of the following are envisaged by the Right against Exploitation in the Constitution of India?
1. Prohibition of traffic in human beings and forced labour
2. Abolition of untouchability
3. Protection of the interests of minorities
4. Prohibition of employment of children in factories and mines Select the correct answer using the code given below:
(a) 1, 2 and 4 only
(b) 2, 3 and 4 only
(c) 1 and 4 only
(d) 1, 2, 3 and 4

48. Which of the following is geographically closest to Great Nicobar ?
(a) Sumatra
(b) Borneo
(c) Java
(d) Sri Lanka

49. Out of the following statements, choose the one that brings out the principle underlying the Cabinet form of Government:
(a) An arrangement for minimizing the criticism against the Government whose responsibilities are complex and hard to carry out to the satisfaction of all.
(b) A mechanism for speeding up the activities of the Government whose responsibilities are increasing day by day.
(c) A mechanism of parliamentary democracy for ensuring collective responsibility of the Government to the people.
(d) A device for strengthening the hands of the head of the Government whose hold over the people is in a state of decline.

50. Which one of the following is not a feature of Indian federalism?
(a) There is an independent judiciary in India.
(b) Powers have been clearly divided between the Centre and the States.
(c) The federating units have been given unequal representation in the Rajya Sabha.
(d) It is the result of an agreement among the federating units.

51. The object of the Butler Committee of 1927 was to?
(a) Define the jurisdiction of the Central and Provincial Governments.
(b) Define the powers of the Secretary of State for India.
(c) Impose censorship on national press.
(d) Improve the relationship between the Government of India and the Indian States.

52. The term ‘Domestic Content Requirement’ is sometimes seen in the news with reference to
(a) Developing solar power production in our country
(b) Granting licences to foreign T.V. channels in our country
(c) Exporting our food products to other countries
(d) Permitting foreign educational institutions to set up their campuses in our country

53. Consider the following statements:
1. The Nuclear Security Summits are periodically held under the aegis of the United Nations.
2. The International Panel on Fissile Materials is an organ of International Atomic Energy Agency.
Which of the statements given above is/are correct?
(a) 1 only
(b) 2 only
(c) Both 1 and 2
(d) Neither 1 nor 2

54. Who among the following can join the National Pension System (NPS)?
(a) Resident Indian citizens only
(b) Persons of age from 21 to 55 only
(c) All State Government employees joining the services after the date of notification by the respective State Governments
(d) All Central Government employees including those of Armed Forces joining the services on or after 1St April, 2004

55. With reference to river Teesta, consider the following statements:
1. The source of river Teesta is the same as that of Brahmaputra but it flows through Sikkim.
2. River Rangeet originates in Sikkim and it is a tributary of river Teesta.
3. River Teesta flows into Bay of Bengal on the border of India and Bangladesh.
Which of the statements given above is/are correct?
(a) 1 and 3 only
(b) 2 only
(c) 2 and 3 only
(d) 1, 2 and 3

56. Consider the following statements:
1. In tropical regions, Zika virus disease is transmitted by the same mosquito that transmits dengue.
2. Sexual transmission of Zika virus disease is possible.
Which of the statements given above is/are correct?
(a) 1 only
(b) 2 only
(c) Both 1 and 2
(d) Neither 1 nor 2

57. Consider the following statements:
1. The Standard Mark of Bureau of Indian Standards (BIS) is mandatory for automotive tyres and tubes.
2. AGMARK is a quality Certification Mark issued by the Food and Agriculture Organisation (FAO).
Which of the statements given above is/are correct?
(a) 1 only
(b) 2 only
(c) Both 1 and 2
(d) Neither 1 nor 2

58. What is/are the advantage/advantages of implementing the ‘National Agriculture Market’ scheme?
1. It is a pan-India electronic trading portal for agricultural commodities.
2. It provides the farmers access to nationwide market, with prices commensurate with the quality of their produce.
Select the correct answer using the code given below :
(a) 1 only
(b) 2 only
(c) Both 1 and 2
(d) Neither 1 nor 2

59. With reference to the ‘National Intellectual Property Rights Policy’, consider the following statements:
1. It reiterates India’s commitment to the Doha Development Agenda and the TRIPS Agreement.
2. Department of Industrial Policy and Promotion is the nodal agency for regulating intellectual property rights in India.
Which of the above statements is/are correct?
(a) 1 only
(b) 2 only
(c) Both 1 and 2
(d) Neither 1 nor 2

60. According to the Wildlife (Protection) Act, 1972, which of the following animals cannot be hunted by any person except under some provisions provided by law?
1. Gharial
2. Indian wild ass
3. Wild buffalo
Select the correct answer using the code given below:
(a) 1 only
(b) 2 and 3 only
(c) 1 and 3 only
(d) 1, 2 and 3

61. Which of the following statements is/are true of the Fundamental Duties of an Indian citizen?
1. A legislative process has been provided to enforce these duties.
2. They are correlative to legal duties. Select the correct answer using the code given below:
(a) 1 only
(b) 2 only
(c) Both 1 and 2
(d) Neither 1 nor 2

62. Consider the following pairs:
1. Radhakanta Deb — First President of the British Indian Association
2. Gazulu Lakshminarasu Chetty —Founder of the Madras Mahajana Sabha
3. Surendranath Banerjee — Founder of the Indian Association
Which of the above pairs is/are correctly matched?
(a) 1 only
(b) 1 and 3 only
(c) 2 and 3 only
(d) 1, 2 and 3

63. Which one of the following objectives is not embodied in the Preamble to the Constitution of India?
(a) Liberty of thought
(b) Economic liberty
(c) Liberty of expression
(d) Liberty of belief

64. With reference to ‘Quality Council of India (QCI)’, consider the following statements:
1. QCI was set up jointly by the Government of India and the Indian Industry.
2. Chairman of QCI is appointed by the Prime Minister on the recommendations of the industry to the Government.
Which of the above statements is/are correct?
(a) 1 only
(b) 2 only
(c) Both 1 and 2
(d) Neither 1 nor 2

65. What is the purpose of setting up of Small Finance Banks (SFBs) in India?
1. To supply credit to small business units
2. To supply credit to small and marginal farmers
3. To encourage young entrepreneurs to set up business particularly in rural areas.
Select the correct answer using the code given below:
(a) 1 and 2 only
(b) 2 and 3 only
(c) 1 and 3 only
(d) 1, 2 and 3

66. With reference to ‘Asia Pacific Ministerial Conference on Housing and Urban Development (APMCHUD)’, consider the following statements:
1. The first APMCHUD was held in India in 2006 on the theme ‘Emerging Urban Forms — Policy Responses and Governance Structure’.
2. India hosts all the Annual Ministerial Conferences in partnership with ADB, APEC and ASEAN.
Which of the statements given above is/are correct?
(a) 1 only
(b) 2 only
(c) Both 1 and 2
(d) Neither 1 nor 2

67. Democracy’s superior virtue lies in the fact that it calls into activity
(a) the intelligence and character of ordinary men and women.
(b) the methods for strengthening executive leadership.
(c) a superior individual with dynamism and vision.
(d) a band of dedicated party workers.

68. Which of the following is a most likely consequence of implementing the ‘Unified Payments Interface (UPI)’?
(a) Mobile wallets will not be necessary for online payments.
(b) Digital currency will totally replace the physical currency in about two decades.
(c) FDI inflows will drastically increase.
(d) Direct transfer of subsidies to poor people will become very effective.

69. The terms ‘Event Horizon’, ‘Singularity’, `String Theory’ and ‘Standard Model’ are sometimes seen in the news in the context of
(a) Observation and understanding of the Universe
(b) Study of the solar and the lunar eclipses
(c) Placing satellites in the orbit of the Earth
(d) Origin and evolution of living organisms on the Earth

70. With reference to agriculture in India, how can the technique of `genome sequencing’, often seen in the news, be used in the immediate future?
1. Genome sequencing can be used to identify genetic markers for disease resistance and drought tolerance in various crop plants.
2. This technique helps in reducing the time required to develop new varieties of crop plants.
3. It can be used to decipher the host-pathogen relationships in crops.
Select the correct answer using the code given below:
(a) 1 only
(b) 2 and 3 only
(c) 1 and 3 only
(d) 1, 2 and 3

71. The main advantage of the parliamentary form of government is that
(a) the executive and legislature work independently.
(b) it provides continuity of policy and is more efficient.
(c) the executive remains responsible to the legislature.
(d) the head of the government cannot be changed without election.

72. In the context of India, which one of the following is the correct relationship between Rights and Duties?
(a) Rights are correlative with Duties.
(b) Rights are personal and hence independent of society and Duties.
(c) Rights, not Duties, are important for the advancement of the personality of the citizen.
(d) Duties, not Rights, are important for the stability of the State.

73. The mind of the makers of the Constitution of India is reflected in which of the following?
(a) The Preamble
(b) The Fundamental Rights
(c) The Directive Principles of State Policy
(d) The Fundamental Duties

74. If you travel by road from Kohima to Kottayam, what is the minimum number of States within India through which you can travel, including the origin and the destination?
(a) 6
(b) 7
(c) 8
(d) 9

75. The Parliament of India exercises control over the functions of the Council of Ministers through
1. Adjournment motion
2. Question hour
3. Supplementary questions
Select the correct answer using the code given below:
(a) 1 only
(b) 2 and 3 only
(c) 1 and 3 only
(d) 1, 2 and 3

76. With reference to the Parliament of India, 4 consider the following statements:
1. A private member’s bill is a bill presented by a Member of Parliament who is not elected but only nominated by the President of India.
2. Recently, a private member’s bill has been passed in the Parliament of India for the first time in its history.
Which of the statements given above is/are correct?
(a) 1 only
(b) 2 only
(c) Both 1 and 2
(d) Neither 1 nor 2

77. With reference to the difference between the culture of Rigvedic Aryans and Indus Valley people, which of the following statements is/are correct?
1. Rigvedic Aryans used the coat of mail and helmet in warfare whereas the people of Indus Valley Civilization did not leave any evidence of using them.
2. Rigvedic Aryans knew gold, silver and copper whereas Indus Valley people knew only copper and iron.
3. Rigvedic Aryans had domesticated the horse whereas there is no evidence of Indus Valley people having been aware of this animal.
Select the correct answer using the code given below:
(a) 1 only
(b) 2 and 3 only
(c) 1 and 3 only
(d) 1, 2 and 3

78. Recognition of Prior Learning Scheme’ is sometimes mentioned in the news with reference to
(a) Certifying the skills acquired by construction workers through traditional channels.
(b) Enrolling the persons in Universities for distance learning programmes.
(c) Reserving some skilled jobs to rural and urban poor in some public sector undertakings.
(d) Certifying the skills acquired by trainees under the National Skill Development Programme.

79. From the ecological point of view, which one of the following assumes importance in being a good link between the Eastern Ghats and the Western Ghats?
(a) Sathyamangalam Tiger Reserve
(b) Nallamala Forest
(c) Nagarhole National Park
(d) Seshachalam Biosphere Reserve

80. One of the implications of equality in society is the absence of
(a) Privileges
(b) Restraints
(c) Competition
(d) Ideology

81. Consider the following statements in respect of Trade Related Analysis of Fauna and Flora in Commerce (TRAFFIC):
1. TRAFFIC is a bureau under United Nations Environment Programme (UNEP).
2. The mission of TRAFFIC is to ensure that trade in wild plants and animals is not a threat to the conservation of nature.
Which of the above statements is/are correct?
(a) 1 only
(b) 2 only
(c) Both 1 and 2
(d) Neither 1 nor 2

82. Which principle among the ‘following was added to the Directive Principles of State Policy by the 42nd Amendment to the Constitution?
(a) Equal pay for equal work for both men and women
(b) Participation of workers in the management of industries
(c) Right to work, education and public assistance
(d) Securing living wage and human conditions of work to workers

83. Which one of the following statements is correct?
(a) Rights are claims of the State against the citizens.
(b) Rights are privileges which are incorporated in the Constitution of a State.
(c) Rights are claims of the citizens against the State.
(d) Rights are privileges of a few citizens against the many.

84. Which of the following gives ‘Global Gender lb Gap Index’ ranking to the countries of the world?
(a) World Economic Forum
(b) UN Human Rights Council
(c) UN Women
(d) World Health Organization

85. Which of the following statements is/are correct regarding Smart India Hackathon 2017?
1. It is a centrally sponsored scheme for developing every city of our country into Smart Cities in a decade.
2. It is an initiative to identify new digital technology innovations for solving the many problems faced by our country.
3. It is a programme aimed at making all the financial transactions in our country completely digital in a decade.
Select the correct answer using the code given below :
(a) 1 and 3 only
(b) 2 only
(c) 3 only
(d) 2 and 3 only

86. Which of the following statements is/are correct regarding the Monetary Policy Committee (MPC)?
1. It decides the RBI’s benchmark interest rates.
2. It is a 12-member body including the Governor of RBI and is reconstituted every year.
3. It functions under the chairmanship of the Union Finance Minister.
Select the correct answer using the code given below :
(a) 1 only
(b) 1 and 2 only
(c) 3 only
(d) 2 and 3 only

87. With reference to Manipuri Sankirtana, consider the following statements:
1. It is a song and dance performance.
2. Cymbals are the only musical instruments used in the performance.
3. It is performed to narrate the life and deeds of Lord Krishna.
Which of the statements given above is/are correct?
(a) 1, 2 and 3.
(b) 1 and 3 only
(c) 2 and 3 only
(d) 1 only

88. Who among the following was/were associated with the introduction of Ryotwari Settlement in India during the British rule?
1. Lord Cornwallis
2. Alexander Read
3. Thomas Munro
Select the correct answer using the code given below:
(a) 1 only
(b) 1 and 3 only
(c) 2 and 3 only
(d) 1, 2 and 3

89. In the context of solving pollution problems, what is/are the advantage/advantages of bioremediation technique?
1. It is a technique for cleaning up pollution by enhancing the same biodegradation process that occurs in nature.
2. Any contaminant with heavy metals such as cadmium and lead can be readily and completely treated by bioremediation using microorganisms.
3. Genetic engineering can be used to create microorganisms specifically designed for bioremediation. Select the correct answer using the code given below:
(a) 1 only
(b) 2 and 3 only
(c) 1 and 3 only
(d) 1, 2 and 3

90. The Trade Disputes Act of 1929 provided for
(a) the participation of workers in the management of industries.
(b) arbitrary powers to the management to quell industrial disputes.
(c) an intervention by the British Court in the event of a trade dispute.
(d) a system of tribunals and a ban on strikes.

91. Local self-government can be best explained as an exercise in
(a) Federalism
(b) Democratic decentralisation
(c) Administrative delegation
(d) Direct democracy

92. Consider the following statements:
With reference to the Constitution of India, the Directive Principles of State Policy constitute limitations upon
1. legislative function.
2. executive function.
Which of the above statements is/are correct?
(a) 1 only
(b) 2 only
(c) Both 1 and 2
(d) Neither 1 nor 2

93. The term ‘Digital Single Market Strategy’ seen in the news refers to
(a) ASEAN
(b) BRICS
(c) EU
(d) G20

94, At one of the places in India, if you stand on the seashore and watch the sea, you will find that the sea water recedes from the shore line a few kilometres and comes back to the shore, twice a day, and you can actually walk on the sea floor when the water recedes. This unique phenomenon is seen at
(a) Bhavnagar
(b) Bheemunipatnam
(c) Chandipur
(d) Nagapattinam.

95. With reference to the ‘Prohibition of Benami Property Transactions Act, 1988 (PBPT Act)’, consider the following statements:
1. A property transaction is not treated as a benami transaction if the owner of the property is not aware of the transaction.
2. Properties held benami are liable for confiscation by the Government.
3. The Act provides for three authorities for investigations but does not provide for any appellate mechanism. Which of the statements .given above is/are correct?
(a) 1 only
(b) 2 only
(c) 1 and 3 only
(d) 2 and 3 only

96. Due to some reasons, if there is a huge fall in the population of species of butterflies, what could be its likely consequence/consequences?
1. Pollination of some plants could be adversely affected.
2. There could be a drastic increase in the fungal infections of some cultivated plants.
3. It could lead to a fall in the population of some species of wasps, spiders and birds.
Select the correct answer using the code given below:
(a) 1 only
(b) 2 and 3 only
(c) 1 and 3 only
(d) 1, 2 and 3

97. It is possible to produce algae based biofuels, but what is/are the likely limitation(s) of developing countries in promoting this industry?
1. Production of algae based biofuels is possible in seas only and not on continents.
2. Setting up and engineering the algae based biofuel production requires high level of expertise/technology until the construction is completed.
3. Economically viable production necessitates the setting up of large scale facilities which may raise ecological and social concerns.
Select the correct answer using the code given below:
(a) 1 and 2 only
(b) 2 and 3 only
(c) 3 only
(d) 1, 2 and 3

98. Which of the following are the objectives of ‘National Nutrition Mission’?
1. To create awareness relating to malnutrition among pregnant women and lactating mothers.
2. To reduce the incidence of anaemia among young children, adolescent girls and women.
3. To promote the consumption of millets, coarse cereals and unpolished rice.
4. To promote the consumption of poultry eggs.
Select the correct answer using the code given below:
(a) 1 and 2 only
(b) 1, 2 and 3 only
(c) 1, 2 and 4 only
(d) 3 and 4 only

99. Consider the following statements:
1. The Factories Act, 1881 was passed with a view to fix the wages of industrial workers and to allow the workers to form trade unions.
2. N.M. Lokhande was a pioneer in organizing the labour movement in British India. Which of the above statements is/are correct?
(a) 1 only
(b) 2 only
(c) Both 1 and 2
(d) Neither 1 nor 2

100. In the context of mitigating the impending global warming due to anthropogenic emissions of carbon dioxide, which of the following can be the potential sites for carbon sequestration?
1. Abandoned and uneconomic coal seams
2. Depleted oil and gas reservoirs
3. Subterranean deep saline formations
Select the correct answer using the code given below:
(a) 1 and 2 only
(b) 3 only
(c) 1 and 3 only
(d) 1, 2 and 3




Here is the Answer Key for UPSC Civil Services (Preliminary) Examination, 2017-General Studies Paper I- SERIES D
Q.NO         ANSWER            Q.NO         ANSWER            Q.NO         ANSWER            Q.NO         ANSWER            Q.NO         ANSWER
1                B                         11              B                         21              C                         31              A                         41              A
2                A                         12              D                        22              B                         32              A                         42              A
3                B                         13              B                         23              D                        33              A                         43              C
4                C                         14              B                         24              C                         34              C                         44              D
5                D                        15              B                         25              A                         35              D                        45              B
6                B                         16              B                         26              D                        36              D                        46              B
7                C                         17              B                         27              B                         37              B                         47              C
8                B                         18              B                         28              C                         38              A                         48              A
9                C                         19              A                         29              C                         39              B                         49              B
10           B              20           A              30           B              40           D             50           D

Q.NO         ANSWER            Q.NO         ANSWER            Q.NO         ANSWER            Q.NO         ANSWER            Q.NO         ANSWER
51              D                        61              D                        71              C                         81              B                         91              B
52              A                         62              B                         72              A                         82              B                         92              D
53              D                        63              B                         73              A                         83              C                         93              C
54              C                         64              C                         74              B                         84              A                         94              C
55              B                         65              A                         75              D                        85              B                         95              B
56              C                         66              D                        76              D                        86              A                         96              C
57              A                         67              A                         77              C                         87              B                         97              B
58              C                         68              A                         78              A                         88              C                         98              A
59              C                         69              A                         79              A                         89              C                         99              B
                                                                                                                                                                                                          
60           D             70           D             80           A              90           D             100         D