Ageing and My Badepapa

So far I only read and heard about the ageing journey of various people. But as the life had it in store for me I have now personally seen a journey of once a Healthy, strong and Jovial person to weak and completely bed ridden person.

I have also personally experienced the energy and enthusiasm in my teenage years and finding it growing stronger upto the age of 30. During these years your body responds to even very little care and gives good output/energy for longer hours. In my mid thirties I have realized the two things:-

a)       Mine  body/energy  is not the same as it was in twenties

b)      The elders around me are also losing strength slowly.

Both the realizations pointed to the same thing which we all tend to ignore i.e Ageing. Although was all are aware of the term but we tend to downplay it for as long as we can i.e until we have to face it or experience it personally. Even after witnessing ageing, human mind tend to keep the notion that the same will not be experienced by him or in his case it would be different.

There is a trend or rather people consider it fashionable/ intellectual to link ageing with mind/enthusiasm. I, being no exception to the trend started to believe that ageing/old age has more to do with your state of mind rather than physical conditions.

However, Indian Veds never linked old age to state of mind and always stressed that life of human body is time bound and its bound to decay under the influence of time. Despite all the same organs being present as at the time of birth/ youth the human body does not function/respond the same way in old age as it responded once in youth.

My grandfather who would assure his presence (despite being miles always) on my birthday year after year would hardly recognize me by face/voice in his old age days. Well I am pretty sure that his love for me would not suddenly diminish (for those who consider old age as state of mind) the fact remains that his senses are slowing depleting. I am hard convinced that human body would never remain the same as its now for you. And its better that everyone makes peace with this truth rather than being under illusion.

We spend our life time in nourishing relations and accumulating wealth (so as to create assets for future) but in the end we end up alone at Hospital Bed with some unknown faces & machines. While during our life time we are selective of what we eat, what med we take or what goes inside us but in old age we are at left with what others decides as best for our body. At old age a person realizes that to whom he gave time are in their own race to make relations and wealth.

We all know that reciting God’s name will help us /carry with us after this body too. Wisdom is implementing that knowledge early.

Dedicated to my Grandfather,

Who would stay awake whole night to fan me in days of blackout,

Who would buy every toy and sweet I lay my eyes upon,

Who would arrange rickshaw for me even if I have to walk for 500M,

Who would remain awake till 2.00 AM to receive me at station,

Who would pray only for my happiness and success

And with whom I was not present in his last moments, being in rat race.

Rooting your phone and Flashing Firmware

Just a small crisp article for Newbies in Mobile Exploration

1) Unlocking your bootloader is not rooting.

2) Installing TWRP is neither rooting nor installs custom ROM.

3) Custom ROM can be installed on unrooted phone provided bootloader is unlocked.

4) For rooting of phone the best method is Magisk (zip file). Magisk Manager (APK) is different from installing

1. First of all, download the Magisk and place it in your phone’s storage. 
2. Now you have to boot your device into a custom recovery like the TWRP Recovery.
3. Click on Install button and then select the Magisk.zip file that you had already transferred to your device storage in Step 1.
4. After you had selected the .zip file now Swipe to Confirm Flash on the bottom side of your mobile screen to start the flashing process.
5. Once Magisk is flashed, you’ll get Reboot System option, select it.
6. After the device reboots, install Magisk Manager Apk file.
7. Open the Magisk Manager app and check your device’s root status. That’s All.

Flashing Firmware

1. Press the Volume Up and Power button simultaneously to enter TWRP recovery
2. (Optional): If you’re using a custom ROM, go to ‘Wipe’ -> ‘Advanced Wipe’ and wipe the ‘Cache’, ‘Dalvik/ART Cache’, ‘Data’ and ‘System’ partitions.
3. Cache (not dalvik cache) is primarily used for recovery. It’s used to store the recovery log and for storing OTA (Over The Air) updates. You probably don’t need to wipe cache, and cache is already wiped as part of a factory reset. Dalvik cache is stored in the data partition, so if you do a factory reset, you’ve also wiped dalvik cache. Dalvik /ART Cache choosing this will not wipe your apps or data. System choosing this will wipe system apps, your apps, data and the OS. Data choosing this will wipe data not apps
4. When you reboot, Dalvik cache and Cache are re-created
5. Once you are done, go back and tap on the ‘Install’ button
6. Browse the internal storage and select the Recovery ROM zip file.
7. To confirm, swipe the button on the screen to start installing the firmware on your Xiaomi device
8. Once it is finished, press the ‘Reboot System’ button

Applicability of GST under RCM for Hotel / Tour booked abroad

Whether the same will be covered under Import of Services.

The term ‘reverse charge’ as defined in the Act is reproduced below:

‘’reverse charge’’ means the liability to pay tax by the recipient of goods or services or both instead of the supplier of goods or services or both under sub-section (3) or sub-section (4) of section 9, or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act;’’

Thus there are totally four subsections under which RCM liability can arise. Let’s analyse them in deep

both under sub-section (3) of section 9 of CGST act, or under sub-section (3) of section 5 of the Integrated Goods and Services Tax Act	11 Specified services notified by Govt via various notification. 2 additional services notified under IGST act via Notification No. 10/2017- Integrated Tax (Rate) .
Sub-section (4) of section 9 or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act	These sections were kept in abeyance till 30/09/19 vide notification no. 12/2018 Central Tax (Rate). On 29th March, 2019 through Notification No. 07/2019 Central Tax (Rate) the Govt has notified only 3 type of Good and services. Thus in the present scenario Section 9(4) is only applicable for the “Promoters” who are engaged in Supply of the above mentioned services, without any exemption limit.

Clearly booking of travel package/Hotel abroad is not notified under 11 specified services u/s 9(3) and 3 specified services under 9(4). Thus the only notification which plays devil in our case and tries to levy GST under RCM is Notification No. 10/2017- Integrated Tax (Rate). Lets read the relevant notification under detail:-

	Service	Supplier	Receiver
i	Any service supplied by any person who is located in a non-taxable territory to any person other than non-taxable online recipient	Any person located in a non-taxable territory	Any person located in the taxable territory other than nontaxable online recipient.

On the plain reading of the above it appears that any service provided from outside country to anyone inside country is covered under RCM via Sec 5(3) of IGST act vide Notification No. 10/2017- Integrated Tax (Rate).

Now let’s explore the savior sections and clauses.

The Rule 33 of the CGST Rules, 2017 read as under:

Value of supply of service in case of pure agent:

Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply, If all the following conditions are satisfied, namely,-

(i) the supplier acts as a pure agent of the recipient of the supply, when he makes the payment to the third party on authorisation by such recipient;

(ii) the payment made by the pure agent on behalf of the recipient of supply hos been separately indicated in the invoice issued by the pure agent to the recipient of service; and

(iii) the supplies procured by the pure agent from the third party as a pure agent of the recipient of supply are in addition to the services he supplies on his own account.

Explanation.- For the purposes of this rule, the expression “pure agent” means a person who-

(a) enters into a contractual agreement with the recipient of supply to act as his pure agent to incur expenditure or costs in the course of supply of goods or services or both;

(b) neither Intends to hold nor holds any title to the goods or services or both so procured or supplied as pure agent of the recipient of supply;

(c) does not use for his own interest such goods or services so procured; and

(d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account.

The GST Act defines an Agent as a person including a factor, broker, commission agent, orhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another.

So, who is a pure agent and why is a pure agent relevant under GST? Broadly speaking, a pure agent is one who while making a supply to the recipient, also receives and incurs expenditure on some other supply on behalf of the recipient and claims reimbursement (as actual, without adding it to the value of his own supply) for such supplies from the recipient of the main supply. While the relationship between them (provider of service and recipient of service) in respect of the main service is on a principal to principal basis, the relationship between them in respect of other ancillary services is that of a pure agent.

The important thing to note is that it pure agent does not use the goods or services so procured for his own Interest and this fact hos to be determined from the terms of the contract. Another important fact is that, the person who provides any service as a pure agent receives only the actual amount for the services provided.

Thus The value of ‘hotel accommodation’ paid by the client to them, which is remitted by them to the foreign hotel / hotel aggregator cannot be included in such taxable value, provided the conditions of pure agent are satisfied.