Content
Centre’s tobacco tax rejig to take effect from Feb. 1
Ancient Marathi literature reveals savannas are not degraded forests
Why does India need climate- resilient agriculture?
Ikkis: The story of 2nd Lt Arun Khetarpal & the Battle of Basantar
Amazonian stingless bees first insects to get legal rights in the world
Centre’s tobacco tax rejig to take effect from Feb. 1
Why in News ?
The Union Finance Ministry has issued notifications to implement a new taxation regime on tobacco products from 1 February 2026 under the Central Excise (Amendment) Act, 2025.
Key elements include:
Revival and revision of excise duty on cigarettes (earlier reduced to a nominal level under GST).
Enforcement of a cess on pan masala units under the Health Security and National Security Act, 2025.
End of the GST Compensation Cess from 1 February.
Revision of GST rates on tobacco products — beedis shifted to 18% (from the earlier 28% slab); other tobacco products moved to a 40% slab.
The Ministry flagged that cigarette affordability has not declined in the past decade, contrary to global public-health guidance recommending annual real price increases through higher specific excise duties.
Relevance
GS-3 (Economy)
Taxation, GST architecture, cess vs tax, fiscal federalism, sin-tax economics, price elasticity.
GS-2 (Health & Governance)
Public health policy, NCDs, regulation of harmful products, Centre–State coordination.
Conceptual Foundations
Indirect Taxes on Tobacco (Pre-GST vs Post-GST)
Pre-GST: Central excise + State VAT + surcharges.
Post-GST (2017): GST (12/18/28% slabs), plus GST Compensation Cess; central excise continued only on cigarettes (but reduced to a nominal level).
Types of Tobacco Taxes
Specific excise → fixed per unit (effective for health policy; raises price uniformly).
Ad valorem tax → % of price (can be evaded via down-trading to cheaper brands).
GST Compensation Cess (2017–2022, later extended)
Purpose: compensate States for revenue losses due to GST implementation.
Funded partly by cess on sin/luxury goods (incl. tobacco).
Economic Rationale for “Sin Taxes”
Correct negative externalities (health costs, productivity loss).
Recommended by WHO-FCTC: regular increases in real prices; prefer specific excise.
Price Elasticity of Demand for Tobacco
Low but not zero; higher among youth & low-income users → taxation is an effective control tool.
What Has Changed — Policy Moves from 1 Feb 2025
Excise Duty on Cigarettes Raised/Restored from nominal levels to a meaningful specific levy.
Cess on Pan Masala Units brought into force under the 2025 Act.
GST Compensation Cess Ends from 1 February.
Re-structuring of GST Rates on Tobacco
Beedis: moved to 18% category (from the now-defunct 28% slab).
Other tobacco products: shifted to 40% slab.
Policy Logic Cited by Government
Cigarettes have become more affordable relative to income growth.
Aim is to align with global public-health benchmarks mandating periodic excise hikes.
Implications — Economy, Health, Governance
Public Health
Likely reduction in initiation and consumption over time, especially among youth.
Supports NCD control, lowers long-term healthcare burden.
Revenue & Fiscal Federalism
Higher excise may boost Union revenues; cessation of compensation cess changes Centre–State fiscal dynamics.
States may seek alternative revenue sources post-cess.
Equity & Behavioural Effects
Taxes are regressive in incidence but progressive in health gains (larger benefits for poorer households).
Industry & Supply Chain
Possible down-trading to cheaper/illicit products; need strong track-and-trace enforcement.
Beedi sector largely informal → compliance and monitoring challenges.
Trade & Compliance
Risk of illicit cross-border trade → requires customs vigilance and FCTC-aligned controls.
Analytical Perspectives
Does tobacco taxation balance revenue and health objectives?
Compare specific vs ad valorem models; global lessons (WHO-FCTC, Thailand, Philippines).
Post-GST cess withdrawal and States’ revenue space
Options: buoyancy via GST expansion vs targeted sin-tax rationalisation.
Beedi sector paradox
High consumption, low taxation, informal labour → policy trade-offs (health vs livelihoods).
Prelims-Ready Pointers
Excise duty on cigarettes continues outside GST (Union power).
Compensation Cess → designed to offset States’ GST revenue losses; ends from 1 Feb 2025.
From 1 Feb 2025:
Beedis → 18% GST category.
Other tobacco products → 40% GST slab.
Specific excise is considered more effective for tobacco control than ad valorem taxes.
Way Forward
Periodic, inflation-indexed specific excise increases.
Track-and-trace systems to curb illicit trade.
Differential taxation aligned to harm continuum (discourage smoked forms strongly).
Health-earmarked revenues for NCD prevention and cessation programmes.
Support measures for workers/farmers in tobacco & beedi value chains during transition.
Ancient Marathi literature reveals savannas are not degraded forests
Why in News ?
A new study published in People and Nature (British Ecological Society) shows that the savannas of western Maharashtra are ancient ecosystems, not degraded forests.
Using medieval Marathi literature, oral traditions, archival records, and ecological evidence, researchers trace open tree–grass landscapes back at least 750 years, predating colonial timber extraction.
The study challenges the prevailing narrative that savannas are the result of deforestation or anthropogenic degradation, and calls for distinct conservation policies that value both biodiversity and local culture.
Relevance
GS-1 (Geography / Indian Society)
Physical geography of biomes, human–environment interactions, cultural landscapes.
GS-3 (Environment & Ecology)
Ecosystem classification, biodiversity conservation, grasslands vs forests, policy impacts.
Basics — Concepts & Foundations
What are Savannas?
Mixed tree–grass ecosystems with open canopies, seasonal drought, and fire–grazing interactions.
Characterised by thorny trees, drought-adapted shrubs, perennial grasses, and browsing-resilient species.
Savannas vs Forests (Conceptual Difference)
Savannas → Fire- and grazing-maintained, open, low tree density, grass-dominated.
Closed Forests → Dense canopy, shade-tolerant species, fire-sensitive ecology.
Indian Ecological Terminology (Historical)
vana / jāgala → wild, open, drier landscapes (scrub, savanna, grasslands).
anūpa → wetter marshes and closed forests.
Modern misinterpretation equates vana with “dense forest”, leading to policy misclassification.
Two Savanna Types in Maharashtra
Fine-leaf savannas → drier belts (≤1000 mm rainfall).
Broadleaf savannas → wetter belts (≥700 mm rainfall).
Both co-occur across the 700–1000 mm rainfall zone.
Evidence Base — What the Study Found ?
Textual & Oral Records (13th–20th centuries)
Sources: ovis, narrative poems, hagiographies, myths across Pune, Satara, Solapur, Sangli, Nashik.
Recurrent descriptions of:
thorny trees, grasslands, seasonal drought
pastoral livelihoods & grazing landscapes
Sacred landscapes (e.g., Shinganapur / Kothalāgirī) embed tree species as cultural symbols.
Flora Identified (62 species)
27 savanna indicators; 14 forest species → strong signal of historic open-canopy ecologies.
Key species: Vachellia leucophloea, Senegalia catechu, Capparis divaricata, Butea monosperma, and grasses like Sehima nervosum.
Functional Traits Indicating Savanna Ecology
thick bark, spines, clonal resprouting, fire & grazing tolerance.
Triangulated with 11 Independent Evidence Lines
Archival photos & paintings → sparsely wooded uplands.
Colonial revenue records → pasture commons, hay meadows.
Hunting logs & bird lists → savanna-specialist fauna.
Hero stones → pastoral conflict & cattle raids.
Archaeological evidence → blackbuck motifs, grazer remains in Chalcolithic contexts.
Conclusion: Savannas are ancient and persistent ecosystems, not outcomes of recent deforestation.
Why This Matters ?
Ecological Misclassification Problem
Policies often treat savannas as “wastelands” or degraded forests → leads to:
inappropriate afforestation/plantation drives,
biodiversity loss (grassland fauna decline),
disruption of pastoral livelihoods.
Cultural-Ecological Linkages
Savannas host sacred groves, pastoral traditions, ritual landscapes.
Conservation must integrate local knowledge + biodiversity objectives.
Conservation Reorientation Needed
Manage as distinct ecosystems (fire-grazing dynamics, native grasses),
Avoid blanket tree-plantation policies in open landscapes.
Why does India need climate- resilient agriculture?
Why in News ?
Climate shocks, soil degradation, water stress, and rising input volatility are weakening India’s agricultural productivity and farmer incomes.
A policy commentary highlights the need for Climate-Resilient Agriculture (CRA) — integrating biotechnology, bio-inputs, genome-edited seeds, precision & digital tools, and climate advisories — to safeguard food security while reducing ecological stress.
Despite initiatives such as NICRA (ICAR, 2011) and the National Mission for Sustainable Agriculture (NMSA), adoption gaps, poor bio-input quality, digital divides, and fragmented policy coordination constrain progress.
Relevance
GS-1 (Geography / Society) → climate variability, livelihoods, rainfed agriculture.
GS-3 (Economy & Environment) → food security, agricultural productivity, biotechnology, sustainable agriculture, climate change adaptation, bio-inputs, resource efficiency.
Concepts & Foundations
Climate-Resilient Agriculture (CRA): Core Idea
Adapt farming systems to climate variability, extreme weather, and resource stress while maintaining productivity and environmental sustainability.
Key Components
Biotechnology tools — climate-tolerant & genome-edited crops (heat, drought, salinity, pest tolerance).
Bio-inputs — biofertilizers, biopesticides, soil-microbiome approaches (reduced chemical dependence).
Digital & AI tools — precision irrigation, crop-health monitoring, yield prediction, climate advisories.
Climate-smart practices — zero tillage, residue management, SRI, aerobic/direct-seeded rice, diversified systems.
Conceptual Distinction (Static)
CRA ≠ only mitigation → mainly adaptation + risk-proofing agriculture.
Linked syllabus themes: sustainability, food security, resource efficiency, technology & innovation.
Why India Needs Climate-Resilient Agriculture ?
High exposure to climate risk
~51% of net sown area is rainfed; produces ~40% of food → highly vulnerable to rainfall variability and drought.
Rising frequency of climate extremes
Heatwaves, erratic monsoons, floods, pest outbreaks → yield instability and income shocks.
Degrading natural resources
Soil nutrient depletion, groundwater stress, stubble burning, chemical-input dependency.
Food security & demographic pressure
Large and growing population → need stable, climate-proof productivity.
Environmental health & sustainability
CRA reduces chemical load, emissions, and ecosystem damage while preserving productivity.
Where India Stands — Policies, Institutions, Initiatives
NICRA (ICAR, 2011)
448 climate-resilient villages; demonstrated SRI, zero-till wheat, residue incorporation, climate-tolerant varieties, aerobic/direct-seeded rice.
National Mission for Sustainable Agriculture (NMSA)
Focus: rainfed areas, integrated farming, soil health, water-use efficiency, resource conservation.
BioE3 Policy (recent)
Positions CRA as a biotechnology-led adaptation pathway; promotes genome-edited crops and bio-inputs.
Market & technology ecosystem
Growing bio-input industry; expanding agritech & AI advisory platforms, precision irrigation, crop-monitoring tools.
Key Challenges in Scaling CRA
Low adoption among small & marginal farmers
Constraints: awareness, affordability, access to technologies & advisory services.
Quality risks in bio-inputs
Inconsistent standards for biofertilizers/biopesticides → distrust, poor outcomes.
Slow rollout of climate-resilient / gene-edited seeds
Uneven State-level distribution; regulatory caution slows diffusion.
Digital divide
Limited access to devices, connectivity, data literacy → weak penetration of AI/precision tools.
Resource stress outpacing adaptation
Soil degradation, water scarcity, rising climate volatility.
Fragmented policy & institutional coordination
Overlaps across agriculture, biotechnology, environment, and rural development → implementation friction.
Why CRA is Strategic for India ?
Risk-buffering for farmers → stabilises yields & incomes under climate uncertainty.
Productivity with sustainability → reduces chemical dependence while improving soil & ecosystem health.
Tech-led structural transformation → strengthens innovation, agri-value chains, and agri-startup ecosystems.
Supports national priorities → food security, SDGs, NDC adaptation goals, water & soil conservation.
Way Forward — Policy & Implementation Priorities
Accelerate climate-tolerant & genome-edited crop deployment with strong regulatory clarity.
Strengthen standards & certification for biofertilizers and biopesticides; build reliable supply chains.
Last-mile digital inclusion → climate advisories, AI decision tools, precision farming access for smallholders.
Financial enablers → climate insurance, concessional credit, transition incentives, outcome-based support.
Integrated national CRA roadmap (BioE3-aligned) → unify biotechnology, climate adaptation, and agriculture policy for scale & coherence.
Localised extension & capacity-building → community participation, farmer-producer organisations, region-specific packages.
Prelims-Ready Pointers
~51% rainfed area → ~40% food output → high climate vulnerability.
CRA tools: bio-inputs, genome-edited seeds, soil-microbiome insights, AI-based advisories, precision irrigation.
Flagship initiatives: NICRA (ICAR), NMSA, BioE3-aligned biotechnology push.
Key barriers: quality of bio-inputs, digital divide, slow seed rollout, fragmented coordination.
Ikkis: The story of 2nd Lt Arun Khetrapal & the Battle of Basantar
Why in News ?
A recent feature revisits the Battle of Basantar (Indo-Pakistan War, 1971) through the story of Second Lieutenant Arun Khetrapal, the youngest recipient of the Param Vir Chakra.
The narrative is linked to the film Ikkis, which portrays his courage during one of the most decisive tank battles on the western front of the 1971 war.
Relevance
GS-1 (History — Post-Independence India)
Major wars, national security events, military leadership and heroism.
GS-3 (Internal Security / Defence)
Border security, armoured warfare, strategic geography (Shakargarh Bulge, riverine barriers).
Context & Background
Indo-Pakistan War of 1971: Two Fronts
Eastern Theatre → Liberation of Bangladesh (offensive operations).
Western Theatre → Objective was to contain Pakistan and prevent escalation; included key defensive–offensive battles such as Basantar.
Location
Shakargarh Bulge (between the Ravi & Chenab rivers, near Jammu–Pathankot axis).
A strategic wedge—if Pakistan broke through, it could threaten Punjab, Pathankot, and access to Kashmir.
Battle of Basantar (Dec 1971) — Core Idea
Indian aim: secure a bridgehead across the Basantar river, block Pakistani armoured thrusts, and hold territory under heavy counter-attacks.
Operational Overview — What Happened ?
Indian Advance
Indian armoured & infantry units crossed the heavily mined Basantar river, creating a bridgehead under intense fire.
Pakistani Counter-attacks
Multiple Patton tank assaults to dislodge Indian forces.
Role of 2nd Lt Arun Khetrapal (Poona Horse Regiment)
Refused to abandon his burning tank, fought on, and destroyed several enemy tanks.
Continued firing despite being ordered to withdraw; died in action after disabling another advancing tank.
His actions were pivotal in breaking the Pakistani assault and holding the bridgehead.
Decorated Soldier — Key Facts for Prelims
2nd Lt Arun Khetrapal
Param Vir Chakra (Posthumous) — youngest recipient.
National Defence Academy parade ground and gates at IMA, Dehradun & NDA, Khadakwasla named in his honour.
Strategic Significance of the Battle
Military Significance
Prevented Pakistan from penetrating the western sector.
Secured the Pathankot–Jammu axis, protecting vital logistics corridors.
Psychological & Doctrinal Impact
Demonstrated armoured warfare capabilities and combined-arms coordination.
Reinforced the role of defensive-offensive operations on active borders.
War Outcome Context
Contributed to favourable ceasefire terms on the western front.
Overview
Shakargarh Bulge as a Vulnerability
Natural salient projecting into India → high-value defensive priority.
Armour vs Armour Battles in South Asia
Basantar illustrates terrain–engineering–minefield integration as decisive in tank warfare.
Role of Individual Leadership in War Outcomes
Tactical courage at the platoon level can shape operational success.
Prelims-Ready Pointers
Battle of Basantar → Western Front, Dec 1971, Shakargarh Bulge.
Regiment involved → Poona Horse (armoured regiment).
Award → Param Vir Chakra (youngest awardee).
Objective → Hold bridgehead across Basantar; repel Pakistani tank counter-attacks.
Way Forward
Preserve battlefields & regimental histories as military-heritage resources.
Integrate lessons on combined arms, logistics protection, and armoured tactics in professional military education.
Use biographies and films to strengthen public awareness of national security history.
Amazonian stingless bees first insects to get legal rights in the world
Why in News ?
A municipal ordinance in Satipo, Peru (Amazon region) has granted legal rights to native Amazonian stingless bees — the first case in the world where insects have been recognised as rights-bearing entities.
The Declaration of Rights for Native Stingless Bees grants them the right to exist, thrive, restore habitats, live in pollution-free environments, and be legally represented in cases of harm.
The initiative was led by Amazon Research Internacional (Rosa Vásquez Espinoza) in collaboration with the Earth Law Center, aligning Indigenous ecological knowledge and Rights-of-Nature jurisprudence.
Relevance
GS-3 (Environment & Ecology)
Biodiversity conservation, pollinators, ecosystem services, invasive species, climate impacts.
Environmental governance, Rights of Nature, community-based conservation.
Concepts & Foundations
Rights of Nature — Core Idea
A legal-philosophical approach where ecosystems or species possess inherent legal rights, independent of human use-value.
Earlier examples:
Whanganui River (New Zealand, 2017) — granted legal personhood.
Ganga & Yamuna (India, 2017—judicial recognition, later limited in scope).
Amazon & Andes jurisdictions — constitutional or municipal nature-rights frameworks (Ecuador, Bolivia).
What Makes This Case Distinct
First time a specific insect group has been recognised as a legal rights holder rather than merely a protected species.
Who Are Stingless Bees? (Ecology Basics)
Ancient lineage of bees; non-stinging, cavity-nesting, highly social species.
Keystone rainforest pollinators — pollinate >80% of Amazon flora and crops like coffee, cocoa, avocado, blueberries.
Culturally important to Indigenous Amazonian communities (medicine, livelihoods, rituals).
What the Ordinance Recognises
Right to exist and thrive
Right to maintain healthy populations
Right to a pollution-free habitat
Right to ecologically stable climatic conditions
Right to regenerate natural cycles
Right to legal representation in cases of threat or harm
Implication: Harm to bees or their habitats can be pursued as a legal injury.
Why Protection Was Needed ?— Risk Drivers
Climate change → heat stress, rainfall disruption
Deforestation & habitat loss
Pesticide exposure
Competition from introduced European honeybees
Erosion of Indigenous knowledge systems
Significance — Governance, Law, Environment
Shift from conservation-as-resource to conservation-as-rights
Recognises species as moral and legal stakeholders.
Integration of Indigenous knowledge & modern science
Supports biocultural heritage preservation.
Precedent-setting value
Could influence municipal and national biodiversity laws globally.
Operational Challenges
Defining guardianship & representation mechanisms.
Balancing economic uses (apiculture, agriculture) with species-rights claims.
Monitoring compliance in remote rainforest landscapes.
Prelims-Ready Pointers
First insects to receive legal rights → Amazonian stingless bees (Peru, Satipo ordinance).
Key rationale → ecological keystone role + Indigenous cultural significance.
Rights granted include existence, healthy populations, habitat protection, climate stability, regeneration, legal representation.
Led by Rosa Vásquez Espinoza (Amazon Research Internacional) with Earth Law Center.
Pollinate >80% of Amazonian flora and several global crops.
Way Forward
Strengthen pollinator protection frameworks (wild bees beyond honeybees).
Integrate community stewardship and traditional knowledge into conservation.
Promote pesticide regulation, habitat corridors, diversified agro-ecosystems.
Explore rights-based or trustee-based models for critical ecosystems/species where appropriate.