28th August 2025

In the context of the Goods and Services Tax (GST) in India, consider the following statements regarding the 'Inverted Duty Structure' (IDS) — 

1. It occurs when the rate of tax on inputs is higher than the rate of tax on output supplies. 
2. It always leads to a cash refund for the registered person to avoid the accumulation of unutilised Input Tax Credit (ITC). 
3. A refund of unutilised ITC due to IDS is not available if the output supplies are nil-rated or exempt. 

Which of the statements given above is/are correct?

Consider the following statements regarding Rare Earth Magnets — 

1. They are primarily made from alloys of Neodymium-Iron-Boron (Nd-Fe-B) or Samarium-Cobalt (SmCo). 
2. A key strategic concern regarding their supply chain is their near-total dominance in processing and production by a single country. 
3. Despite their exceptional magnetic strength, they are inherently brittle and require protective plating to prevent corrosion.
4. Their primary application is limited to the consumer electronics and jewellery industry due to their compact size. 

Which of the statements given above are correct?

Consider the following statements about the Sutlej River — 

1. The Sutlej is the longest of the five tributaries of the Indus River and is also known as “Satadree." 
2. It originates on the southern slopes of the Himalayas in India and flows westwards before entering Pakistan. 
3. The river has a major tributary, the Beas, which merges with it to form part of the India-Pakistan border. 

Select the correct codes from below —

Which of the following statement(s) is/are correct about the ‘Vibrant Village Programme’? 

1. The programme is aimed to build infrastructure such as housing, tourist centres, road connectivity etc. in villages along India’s border with Pakistan. 
2. It was launched by the Gujarat Government in association with the Union Ministry of Home Affairs. 

Select the correct codes from below —

Consider the following statements with reference to the Integrated Air Drop Test (IADT) conducted by ISRO — 

1. It is designed to simulate the final phase of a spacecraft’s return to Earth by evaluating its parachute deployment sequence. 
2. A key limitation is its inability to replicate the high-altitude and high-velocity conditions of actual atmospheric re-entry. 
3. In the Gaganyaan mission roadmap, it is conducted after the first uncrewed orbital flight (G1 mission). 

Which of the statements given above is/are correct?