Bhilai Institute of Technology, Durg CURRENT TIMES Power of Technology The In-house Quarterly News letter of Electrical Engineering Department Chief Patron July 2017 Sh. I.P.Mishra Patron Vision Mission Dr Arun Arora Advisor To create intellectually stimulating environment To contribute to the nation, by for learning, research and promotion of Advisory Board delivering quality education and professional and ethical values, to develop a creating globally competent sense of responsibility, discipline and interest Dr (Mrs) A.P.Huddar professionals to serve the industry amongst students in various activities leading to Dr (Mrs ) S.Ray and society. the welfare of the industry and society at large Dr S.P.Shukla and to empower the students through lifelong Dr S.K.Sahu learning for self up-gradation and societal Dr (Mrs) A. Gupta upliftment. Dr (Mrs) S.Tripathi Dr G.C.Biswal Prof. Uma P. Balaraju Program Educational Objectives (PEOs) Prof.Gourav Sharma PEO-1 To impart sound foundation in Mathematics, Applied Science and Engineering Prof. Alok Kumar to the graduates, which enables them to formulate, solve and analyze the problems in Prof. J.Panigrahi Electrical Engineering. Prof. Shraddha PEO-2 To develop analyzing skill amongst graduates for technical interpretation, Kaushik designing and implementation of ideas. Prof. G.Shankar PEO-3 To promote students for taking up new responsibilities and challenges in Prof. Jyotsana Kaiwart multidisciplinary projects. Editor Dr N.Tripathi Editorial Dear Readers, Student Editor Nitish Patel Warm welcome to new edition of “Current Times”. India has taken steps towards goods Akanksha Hota and service taxes replacing several existing taxes. The Central Government has proposed Jigyasa Nandanwar to insulate the revenues of the states from the impact of GST. Amita Kumar Parul Shrivastava “ One Nation One GST” GST was initially proposed to replace a slew of indirect taxes Nakshatra Mankar with a unified tax and was therefore set to dramatically reshape the country’s 2 trillion dollar economy .Apart from filling the loopholes of the current system ,GST also aims at Inside Issue boosting Indian economy. Break through this year we wish the new implementations by Central Government will . Goods and Services Tax take India’s revenue to a progressive and efficient level

. Electronic mixer

Dr Nagendra Tripathi Editor Goods and Services Tax (India)

Goods and Services Tax (GST) is an indirect tax applicable throughout India which replaced multiple cascading taxes levied by the central and state governments. It was introduced as The Constitution (One Hundred and First Amendment) Act 2017. following the passage of Constitution 122nd Amendment Bill. The GST is governed by a GST Council and its Chairman is the Finance Minister of India. Under GST, goods and services is taxed at the following rates, 0%, 5%, 12%, 18%, 28%. There is a special rate of 0.25% on rough precious and semi-precious stones and 3% on gold. The Goods and Services Tax (GST), India's biggest tax reform in 70 years of independence, was launched on the midnight of 30 June 2017by the Prime Minister of India Narendra Modi. The launch was marked by a historic midnight (June 30-July 1, 2017) session of both the houses of parliament convened at the Central Hall of the Parliament.

Members of the Congress boycotted the GST launch altogether. They were joined by members of the Trinamool Congress, Communist Parties of India and the DMK, who reportedly found virtually no difference between the existing taxation system, and therefore claimed that the government was trying to merely rebrand the current taxation system but made it worse for common people by increasing existing rates on common items and reducing rates on luxury items.GST was initially proposed to replace a slew of indirect taxes with a unified tax and was therefore set to dramatically reshape the country's 2 trillion dollar economy. However, it has been met with sharp criticism from various fronts. Tax replaced

A single GST replaced several existing taxes and levies which include: central excise duty, services tax, additional customs duty, surcharges, state-level value added tax and Octroi. Other levies which were applicable on inter-state transportation of goods has also been done away with in GST regime. The following taxes will be replaced by the GST: . Central Excise Duty . Commercial Tax . Value Added Tax (VAT) . Food Tax . Central Sales Tax (CST) . Introit . Octroi . Entertainment Tax . Entry Tax . Purchase Tax . Luxury Tax . Advertisement tax . Service Tax . Customs Duty . Surcharges Taxation scheme

GST is levied on all transactions such as sale, transfer, purchase, barter, lease, or import of goods and/or services. India adopted a dual GST model, meaning that taxation is administered by both the Union and State Governments. Transactions made within a single state will be levied with Central GST (CGST) by the Central Government and State GST (SGST) by the government of that state. For inter-state transactions and imported goods or services, an Integrated GST (IGST) is levied by the Central Government. GST is a consumption-based tax, therefore, taxes are paid to the state where the goods or services are consumed not the state in which they were produced. IGST complicates tax collection for State Governments by disabling them to collect the tax owed to them directly from the Central Government. Under the previous system, a state would have to only deal with a single government in order to collect tax revenue. Effects

The Central Government has proposed to insulate the revenues of the States from the impact of GST, with the expectation that in due course, GST will be levied on petroleum and petroleum products. The central government has assured states of compensation for any revenue loss incurred by them from the date of GST for a period of five years

Goods and Services Tax Network (GSTN)

"Goods and Services Tax" Network (GSTN) is a nonprofit organisation formed to create a platform for all the concerned parties i.e. stakeholders, government, taxpayers to collaborate on a single portal. The portal will be accessible to the central government which will track down every transaction on its end while the taxpayers will be having a vast service to return file their taxes and maintain the details. The IT network will be developed by private firms which are being in tie up with the central government and will be having stakes accordingly. The known authorised capital of GSTN is 10 crore (US$1.6 million) in which Central Government holds 24.5 percent of shares while the state government holds 24.5 percent and rest with private banking firms. Compiled by team Current Times

Electronic mixer

An electronic mixer is a device that combines two or more electrical or electronic into one or two composite output signals. There are two basic circuits that both use the term mixer, but they are very different types of circuits: additive mixers and multiplicative mixers. Simple additive mixers use Kirchhoff's circuit laws to add the currents of two or more signals together, and this terminology ("mixer") is only used in the realm of audio where audio mixers are used to add together audio signals such as voice signals, music signals, and sound effects. Multiplicative mixers multiply together two time-varying input signals instantaneously (instant-by-instant). If the two input signals are both sinusoids of specified frequencies f1and f2, then the output of the mixer will contain two new sinusoids that have the sum f1+ f2 frequency and the difference frequency absolute value |f1 - f2|. Additive mixers Additive mixers add two or more signals, giving out a composite that contains the frequency components of each of the source signals. The simplest additive mixers are simple resistor networks, and thus purely passive, while more complex matrix mixers employ active components such as buffer amplifiers for impedance matching and better isolation. Multiplicative mixers

Ideal multiplicative mixers produce an output signal equal to the product of the two input signals. Multiplicative mixers are often used in conjunction with an oscillator in the communications field to modulate signal frequencies. Multiplicative mixers can be coupled with a filter to either up-convert or down-convert an input signal frequency, but they are more commonly used to down-convert to a lower frequency to allow for simpler filter designs, as done in super heterodyne receivers. In many typical circuits, the single output signal actually contains multiple waveforms, namely those at the sum and difference of the two input frequencies and harmonic waveforms. The output signal may be obtained by removing the other signal components with a filter. Implementations

Multiplicative mixers have been implemented in a wide variety of ways. The most popular are Gilbert cell mixers, mixers, diode ring mixers () and switching mixers. Diode mixers take advantage of the non-linearity of diode devices to produce the desired multiplication in the squared term. It is a very inefficient method as most of the power output is in other unwanted terms which need filtering out. Inexpensive AM radios still use diode mixers. By: T.Sivani, 5th Sem