Friday 14 August 2015

Amazing scientific reasons behind Hindu jewellery


Amazing scientific reasons behind Hindu jewellery






Do you know there were 36 kinds of essential jewellery and ornaments used during Vedic era, each signifying a body mechanism? You may find it difficult to believe, but as a matter of fact traditional ornaments of the Hindus could actually allow the wearer to imbibe divine consciousness (Chaitanya), reduce black vigor in the body and ward off negative energies. You will be amazed to know that there are scientific reasons attached with every ornament worn by Indian women. Read on to know more…


Silver or Gold?



Normally, we see women wearing gold ornaments on the upper part of the body and silver ornaments on the lower part of the body. According to scientific principles, silver reacts well with the Earth's energy, while gold reacts well with the body's energy and aura. Therefore, silver is worn as anklets or toe rings while gold is used to adorn the upper parts of the body. Let us take a look at some more unknown and amazing scientific reasons behind our traditional ornaments…


The science behind Bangles



Normally, the pulse at the wrist is checked for all sorts of ailments. It is believed that the constant friction between the bangles increases the blood circulation level. Furthermore, the electricity passing out through the skin is again reverted to one's own body because of the round-shaped bangles, which does not allow the energy to escape. Bangles have been found at many archaeological sites in India, with the oldest specimen dating back to 2,000 B.C. or earlier. Those early bangles were made of copper, bronze, agate or shell.


Why are glass bangles preferred over plastic bangles?



Plastic bangles are Raja-Tama-dominant. Hence, Raja-Tama-dominant vibrations in the environment are attracted to such bangles and are absorbed by the woman who wears them. As a result, she might experience distress. Glass bangles have Sattvikta, Devi principle and Chaitanya in them. Due to these, Chaitanya-dominant waves in the environment are attracted to the glass bangles. In addition, the sound generated by the glass bangles keeps negative energies at bay.


What does your bangle colour symbolize?



Red bangles symbolize energy, blue bangles symbolize wisdom and purple symbolizes independence. Green stands for luck or marriage and yellow is for happiness. Orange bangles mean success, white ones mean new beginnings and black ones mean power. Silver bangles mean strength, while gold bangles mean fortune.


The science behind Vermillion (Sindoor or KumKum)


Tradition of wearing Sindoor or vermillion is said to have traveled through more than 5,000 years of Hindu culture. As per mythological legends, Radha, the consort of Lord Krishna, turned the kumkum into a flame like design on her forehead. In the famous epic Mahabharata, Draupadi, the wife of the Pandavas, is believed to have wiped her sindoor in disgust and despair. Use of Sindoor has also been mentioned in The Puranas, Lalitha Sahasranamam and Soundarya Lahharis.


Sindoor activates the Crown Chakras



It is said that Sindoor activates the pituitary and pineal gland, so that the body and mind of a married women could function better. Applying the red vermilion also activates the chakras in the forehead and on the crown, which attracts cosmic and pranic energy. Sindoor is prepared using mercury, turmeric and lime. Mercury acts as a catalyst that helps ease stress, while keeping the brain active and alert. Mercury also helps in controlling blood pressure, activating sexual drive and libidinal energy.


The science behind Bindi



The area between the eyebrows (or the sixth chakra known as the 'Agna') is the seat of concealed wisdom. According to the tantric cult, when, during meditation, the latent energy (kundalini) rises from the base of the spine towards the head; this 'agna' is its probable outlet. The ‘Bindi' between the eyebrows is said to retain energy in the human body and control the various levels of concentration. It is also the central point of the base of the creation itself - symbolising auspiciousness and good fortune.


Helping us see the Divine


Religiously speaking, Bindi is supposed to be representative of the mystic third eye and hence the central point of the base of creation. It represents the spiritual sight which Hindus seek to awaken through yoga-union with God. So, the red dot signifies divinity and serves as a constant reminder to keep God in the front of a believer's thoughts. It represents that the person's soul has been purified and he sees things through God's eyes (beyond the material word, he sees the divine in all beings).


The science behind Toe-ring



Indians believe that your "prana" or "life force" must be in balance in order for you to stay healthy. All of the paths of your "prana" run down to your toes, so the idea that a marital symbol could double up as a reproductive enhancer is not a big stretch. Since Toe rings are usually made of Silver, a good conductor, it also absorbs the energy from the polar energies from the earth and passes it to the body, thus refreshing whole body system.


The benefits of wearing a Toe ring



Wearing toe ring in the second toe has sexual effect. The reflexology texts also mention about treating gynecological problems by massaging the second toe. There is also a belief that the wearing of toe rings press on certain nerves that pertain to the reproductive system, keeping it in balance and healthy. By wearing Toe rings in both feet, the menstrual cycle course is regularized with even intervals.


The science behind wearing Anklets



A scientific reason given for wearing anklets is that by wearing the anklets, one's energy is not wasted but re-vibrated back to one's own body. Also, since the woman wears a lot of gold jewellery in any Hindu religion, a lot of electrical currents are produced in the body. To counter these currents and to keep the positive energy flowing in the body, the practice of wearing Silver anklets was established.


The science behind kamarbandh



Worn on the hip, this too is made of Silver, but the usage of this is not so common. It is particularly used to control women from getting fatter and to avoid flab in hip and pot belly.


The science behind wearing Mangalsutra



As per Hindu Dharma, Mangalsutra is an ornament of a woman denoting her marital status. Each person makes a Mangalsutra for the bride as per his capacity. If it is not possible to make a Mangalsutra with a cord of gold or silver, they make it by stringing black beads in a thread. In the center of the Mangalsutra there are two cups. The cups should be round and there should be no design on its front. This structure is associated with the Energy of Knowledge.


The significance of Mangalsutra



The gold wire of the Mangalsutra destroys the distressing vibrations present in the Universe through its Energy of the Absolute Fire element. The black color of the beads is said to absorb all negative vibrations before they can reach the bride. The stringing together of the beads into one thread has its significance as well. Just as each bead contributes to making a beautiful necklace, so does the woman have to blend and integrate into the new family after marriage.


The science behind wearing Earrings



Earrings actually have a very beneficial function. Wearing earrings has an acupuncture-effect on the body. In ancient China, earrings developed for health purposes rather than female embellishment purposes, stemming from the result of acupuncture of the ear. The father of Western medicine, Hippocrates, wrote about ear piercing and earring wearing around 470 B.C. as a remedy and treatment for menstrual problems. Ancient people treated diseases of feminine Yin organs via earrings in the left ear and diseases of the male Yang organs via the right ear.


A very deep science



It is very useful as a means of natural healing. Many healers promote the wearing of magnetic earrings for women who are challenged with obesity, particularly. Why? Because there is a point on the ear known as the Hunger Point, and this vital point can be worked to help a woman if she wishes to change her diet for weight loss purposes.


The science behind Nose Rings



According to Ayurveda, piercing the nose near a particular node on the nostril helps in lessening the pain during monthly periods in women. Hence, girls as well as older women are supposed to wear nose rings. It is preferred that women wear nose rings on the left nostril since the nerves leading from the left nostril are associated with the female reproductive organs. Piercing the nose at this position helps in easing childbirth.


The science behind Finger rings


In ancient India, the scholars classified the significance of each finger that controls or is in any way connected to each part of one's body and the brain. Considering the nerves from different fingers connecting to brain, let’s discuss them one-by-one…


Do not ornament the Thumb


They are believed to be connected to the brain neurons/nerves which stimulate the pleasure hormones and this finger is identified with planet Venus, The Goddess of Love. Any metallic friction in the body kindles specific brain neurons. So as to avoid frequent frictions people avoid wearing any ornaments in the Thumbs. I hope the meaning is well understood.


Your Index finger


According to Palmistry it is identified with planet Jupiter. This finger's nerves are also connected to the brain, in its learning capacitor neurons. If in one's horoscope Jupiter is ill placed then astrologers advice the person to wear gold ring in index finger, preferably with Yellow Sapphire stone, which again identifies the Planet of Jupiter.


Your Middle finger


Its nerve passes through the brain divider line and if any metallic friction is here, then the confusion is caused in the brain whether the signal given is from left or right side of the brain. When some important decision is to be taken and if the confusion prevails because of wearing a ring in the middle finger, then it is likely to be the wrong decision. To avoid this, generally people do not wear any rings in this middle finger. In palmistry, this finger is identified with planet Saturn.


Your Ring finger


It is widely believed, that the nerve passing through this finger is evenly spread to the entire brain neuron cells and any frequent metallic friction caused in this finger is very good for one's health. It also improves one's general capacity in handling his/her life with ease and confidence. That's why all over the world, they use gold rings for men and women, very commonly in this finger specifically during engagements and marriages.


Your Little finger


This finger is identified with planet Mercury which controls the organs that is ruling the brain, thoughts and thinking. Any friction in this finger causes some disturbance in one's thoughts. So only when the planet Mercury is weak one’s horoscope, then they wear any ring in this finger with an Emerald stone. For Mars and Moon too, in addition to above, they identify the middle and the little fingers respectively.


The science behind Waist Key Chain


While wearing a sari, inserting a chabi chhalla (waist key chain/key ring) at the edge of the pleats is just so chic. It is believed that the waist key chain helps you keep your throat clear of mucus and phlegm, due to acupressure that the hook exerts at the skin contact area thereby assuring you have a clear voice.


The science behind Necklace


Necklaces made of gold attract a flow of bliss. A spiral of Bliss is created and activated in the pendant by this flow. In each small leaf of the design in the necklace, a spiral of Bliss is created and activated. From these spirals, particles of Bliss are transmitted in the body of the woman and in the environment. Waves associated with emotions takes place in the middle of Vishuddha-chakra and Anahat-chakra respectively. These waves can also be benefitted from by wearing necklaces of apt lengths.


The science behind Maang Tika


Maang Tika is said to control the heat of our body. This gorgeous hair accessory is held by a hook at the centre parting of the hair, with the pendant falling on the centre of the forehead. The point where it falls is believed to be the Ajna chakra, which in Sanskrit means “to know or perceive”. The chakra is represented by two petals signifying the holy union of male and female on a spiritual, physical and emotional level.


The science behind Armlet


Armlet is also called arm ring or armband, a ring of precious metal worn as ornament around the biceps by Indian women’s. Armlet was quite popular earlier but in the modern days it’s generally worn as a fashion accessory. The arm ring helps blood circulation in your arms and create right amount of resistance to makes arm comfortable.


What is the science behind wearing big sized ornaments?


The main objectives of women wearing Hindu ornaments are to absorb positive energy and to alleviate the distress by negative energies. It is believed that women who are very emotional should wear big-sized ornaments as this would activate their Raja-guna and awaken their warrior spirit. In addition, due to big-sized ornaments, positive energy is attracted in higher proportion and most parts of the body are covered with it; hence, negative energies face difficulty in entering the body of the woman.


Why the scriptures forbid widows from wearing ornaments?


When the husband is dead, the woman’s marital status is dissolved. It is believed that during such times the radiance present in the woman is also dissolved and in its place an attitude of detachment arises. Sacrificing ornaments facilitates the Shakti within the widow being converted into the fire of detachment.


To conclude


Isn’t it commendable that without having a computer and scanners, the ancient Sages and Saints had a far better mode of understanding anatomy and the human body's nature, functions, plus and minus points of daily behavioral patterns etc. Do give your feedback and share your views regarding the spiritual significance of our traditional ornaments…!!

(Copied from Forwarded mail)

What are the benefits of GST?



This answer is quite late in the day – but through this answer, I wish to answer all major questions on GST: what it is, why is it considered a big-ticket reform, what are the provisions of the bill introduced by the NDA government recently in the Parliament, and what are the pros and cons of the bill as also the opposition from states and their reasons, and whether any changes have been made from the bill sought to be passed by the previous UPA government. 

However, before jumping in to the technicalities of the GST bill, it is crucial to understand why it is said that GST is a big-ticket reform. To understand this, we go through three images showing different calculations. Figure 1 shows tax calculations in the non-GST era – i.e. when GST is not in force. Please keep in mind that this is not exactly how the taxes were calculated – these figures are more to simplify the understanding of GST.  

Figure 1


In this figure: 

a)   The manufacturer obtains input free-of-cost and adds a value of Rs. 100,with a tax rate assumed to be 10% - thus, the manufacturer sells the product to the wholesale person at Rs. 110, with a tax burden of Rs. 10. 

b)  The wholesale person in turn obtains the product at Rs. 110 and the value of his output is Rs. 150 – thus resulting in net value addition of Rs. 50 (Value output at wholesale or Rs. 150 minus value output at manufacturer or Rs. 100). With a tax rate of 10% or Rs. 15 on the output value, the selling price is Rs. 165 (150 + 15). 

c)   The retailer purchases the product at Rs. 165 from the wholesale market and adds a value of Rs. 70 to the product – i.e. the value of output is Rs. 220(Value output at wholesale – Rs. 150 + Value addition – Rs. 70). Again assuming tax rate of 10on this output value of Rs. 220, the final price for the consumer stands at Rs. 242. 

As we can see, the whole chain leads in the sale price of the product being atRs. 242, with the tax burden at Rs. 47 – or about 19.5% approximately. The high tax burden is because tax rate at each end is applied on the value output, not on the net value added. This leads to the situation of paying tax on tax – or compounding of taxes. For example, when the wholesaler adds the tax burden of Rs. 15 at his end and passes it to the consumer – Rs. 15 includes three components: 

a)   Tax on manufacturer’s earnings (Rs. 100) – Rs. 10 
b)  Tax on manufacturer’s tax paid (Rs. 10) – Rs. 1 
c)   Tax on wholesaler’s earnings (Rs. 40) – Rs. 4 

Here, the second is actually a tax paid by wholesaler on a tax imposed onmanufacturer – or a tax on tax – which is compounding and adds anadditional burden on the consumer who has to bear the final burden of all taxes. In addition, this system is inefficient because as one can see, the manufacturer’s burden is passed not once but twice on the consumer – once at the wholesaler’s end, and then once at the retailer’s end – so the more the number of people in the chain, the higher is the tax burden on the consumer – this is called the “cascading effect” of indirect taxation.  

Now let us look at Figure 2, which looks at the case when GST is introduced. Figure 2 shows the same example and the same tax rate (or GST rate), but the tax burden changes completely. 

Figure 2: 


In Figure 2, nothing changes at the level of the manufacturer. However, at the wholesaler end, we find that tax is only paid for the value added (Rs. 50) and not for the output value (Rs. 150) – hence, the tax burden is only Rs. 5 and not Rs. 15 as in Figure 1. Similarly, at the retailer level, the tax is only on the value added at the retail level (Rs. 70) and not on the output value (Rs. 220) – a sum of Rs. 7. Hence, the total tax burden in this case is only Rs. 22 – adifference of Rs. 25 from Figure 1. It results in a reduction of the price of the product for the consumer by Rs. 15 from Figure 1 and a tax burden of less than 10%. 

Thus, we can see that the introduction of GST makes the product cheaper. 

In practice, this system works through the concept called “input tax credits”. This means that when the wholesaler obtains the product from the manufacturer, he also obtains a receipt from the manufacturer or a certified legal document stating that the manufacturer has paid a tax of Rs 10 – therefore, when he has to pay the tax of Rs. 15 on the output value at his end – he shows this legal paper which subtracts Rs. 10 from his tax burden – reducing it to Rs. 5, which he pays as per Figure 2. 

Similarly, the retailer obtains tax credit documents from the wholesaler specifying that the manufacturer and the wholesaler have paid their respective taxes – and so has to pay only Rs. 7. The cascading effect of taxes is thus avoided. 

But some may ask – well, the taxes have actually reduced on the product – so why this is considered a big-ticket item or reform for governments? For mainly on reason - it is believed as well as observed that a reduction in these cascading taxes increases the incentive for more consumption, leading to higher revenues which compensate for the reduction in tax rates. Hence, nations promote GST. But that is not the lone reason to ask for GST in India. To understand this, we must realize how India's tax system works. 

India has a federal system of governance, and the right to impose taxes is given both to central and state governments. Because of the right to impose taxes, both central and state governments also have the right to decide whether documents of manufacturers and/or wholesalers shall be accepted for tax credits or not while deciding on the retail price of the product. In many cases, state governments refuse to accept tax credits for taxes paid by manufacturers and/or wholesalers in other states. 

In other cases, they refuse to accept tax credits for taxes paid by manufacturers or wholesalers to the Centre. In both situations, the consumer has to pay higher taxes, since tax is paid not on value added by the retailer, but on the final output value of the product at the retail end. In the example situation we gave, it would mean a tax of Rs. 22 at the retailer end instead of Rs. 7, entailing a higher burden of taxation on the consumer. Sometimes, some products are allowed tax credits but others are not allowed even when all other details are the same. 

Because various state governments have their own rules and regulations with regard to accepting tax credits for taxes paid to other governments at different levels, manufacturers, wholesalers and retailers have to keep in touch with the latest rules and regulations formulated in this regard, and maintain a substantial set of machinery to keep up with these rules. This increases the transaction cost of bearing higher taxes – particularly for the manufacturers who want to earn higher profits through higher sales. 

In addition, state governments too have to maintain a substantial administrative machinery to ensure that these rules are strictly enforced. All in all, this is a highly cumbersome process. And of course, there is the threat of tax authorities at the state level fleecing people at either of these ends – manufacturers, wholesalers or retailers.  

GST simplifies the whole procedure and makes India a single unified market, thereby removing all these complications for people at all ends and making tax collection a much simpler process. It also makes it easier for the administration to certify that the taxes have been paid properly. And for the consumer, it ensures benefit through reduction in prices, incentivizing greater consumption. All in all, GST indeed helps everyone. 

In addition, one must note that Figure 2 can be achieved for material products by VAT, but this leaves two loopholes: one, it allows states to decide VAT rates individually in their own territory; and two, it does not cover services which are taxed separately and differently across states. GST addresses this loophole as well and unifies India both in goods and services. In addition, currently different taxes are paid to different authorities at different levels, and it can’t be ensured that the same person is paying taxes to all – ensuring tax compliance is a big headache. GST is expected to address this as well. 

With regard to this particular bill introduced by the Modi government in Parliament, it is a constitutional amendment bill and has to be passed not only by 2/3rd majority of both houses of the Parliament (with at least half the house to be present and voting) but also by at least half the state legislatures in the country for it to be ratified by the President and become an Act. 

The features of this Act are as follows: 

a)   The Bill amends the Constitution to introduce the Goods and Services Tax (GST). Now, GST will subsume both the indirect taxes imposed by the Central Government – such as the Central Excise Duty, Central Sales Tax, Countervailing Duty and Service Tax. It will also subsume the state indirect taxes – such as the state Value Added Tax or VAT, Octroi and Entry Tax and Luxury Tax. 
 
b)  Under the current arrangement where GST is not yet implemented, goods can be taxed only by the states while services can be taxed only by the Centre. This act will give the central and state governments the concurrent power to make laws on taxation of goods and services. 
 
c)   The Centre and states will together implement the uniform GST which will be a “dual” GST – comprising of Central GST and State GST, which shall be legislated, levied and administered by the respective levels of government. The same taxable base will be subject to both GSTs. By subsuming various taxes and simplifying the complicated tax structure, it is expected  to reduce compliance costs. 
 
d)  Within 60 days of the Act coming into force, the President has to constitute a Goods and Services Tax Council (GST Council) – this council is for the purpose of developing a harmonized national market of goods and services. It will consist of the Union Finance Minister as Chairman, the Union Minister of State in charge of Revenue or Finance, and the Ministers in charge of Finance or Taxation or any other as nominated by each state government. 
 
e)  We have already stated that a single system of tax administration will lead to simplification. Since collecting and verifying documents for claiming tax credits across states is an onerous task, only the Centre has the right as per the bill to levy and collect GST on supplies in the course of inter-state trade or commerce. The tax collected would be divided between the Centre and the States in a manner as decided by the Parliament, current laws, and the recommendations of the GST Council. In the 2011 bill introduced by the previous UPA government, the power to decide how to apportion the taxes between the Centre and State was with the Parliament – this power has been given in the 2014 law to the GST Council. 
 
f)    The GST council has been given several functions. These include making or giving recommendations on: 
 
-      Taxes, cesses and surcharges levied by the Centre, States and local bodies, which can be subsumed in the GST

-      Goods & Services which may be subjected to or be exempted from GST 

-      Model GST laws, principles of tax levy, how to apportion the integrated GST (IGST) obtained through inter-state trade or commerce among states and the Centre, and principles governing the place of supply 

-      Threshold limit of turnover below which goods and services can be exempted from GST 

-      Rates including floor rates with bands of GST 

-      Special rates to raise additional resources during any natural calamity

-      Special provision with regard to North-Eastern States (Manipur, Meghalaya, Arunachal Pradesh, Mizoram, Nagaland, Sikkim, Tripura) and other special category states (Jammu & Kashmir, Himachal Pradesh and Uttarakhand)

-      Any other matters 

The items highlighted in bold are those which were missing in the 2011 bill from the functions of the GST Council. 

In addition, the GST council shall also deliberate upon the modalities based on which disputes arising out of its recommendations shall be resolved. The GST Council shall also decide upon the actual GST rates on various types of commodities. 

g)   An interesting aspect is that in the 2011 bill, the presence of only 1/3rd of members was required to constitute the Quorum – this has been increased to half in the 2014 bill. Also, while the 2011 bill talked about every decision of the GST council to be taken with consensus of members who were present, the 2014 bill clearly lays out that every decision of the GST Council should be approved by at least 75% of weighted votes – with the Centre having 33% of weighted votes and the states combined having 67% of weighted votes. 

This has been recently opposed by the Uttar Pradesh government though – which wants to increase the share of states to 75% weighted votes. 
 
h)  Disputes had arisen between Centre and States on many counts. One such point of contention was with regard to the compensation to be paid to states by the Centre on account of loss of revenue in the initial years. The 2011 bill had no provision for any compensation. The Standing Committee in 2013 had suggested that a GST Compensation Fund be set up and operate as an automatic, built-in mechanism for compensation to states to address their revenue loss concerns. 

The 2014 bill has partially incorporated this mechanism by stating that Parliament, on the recommendations of the GST Council, can provide for compensating states for revenue losses arising out of implementing the GST – but only up to a period of 5 years. The compensatory revenue package will allow the Centre to reimburse 100% of the revenue loss for the first 3 years, followed by reimbursement of 75% of loss in the 4th year and 50% loss in the 5th year.
 
i)     Another major point of contention between the Centre and the States was with regard to bringing petroleum products and alcohol within the purview of GST – the issue was that many states obtained substantial revenues by imposing higher taxes on these goods, and they felt that a uniform rate of taxation across the country would lead to lower tax rates in their territory, leading to a loss of revenue for them. The 2011 bill had addressed this concern by exempting crude oil, diesel, petrol, natural gas, ATF (aviation turbine fuel) and alcohol consumed by humans out of the purview of the GST Bill. 

This had been opposed by supporters of GST as they felt that removing these commodities out of GST would take away a major impact of the reform measure. The 2014 bill arrives at a compromise – alcohol has been kept out of the purview of the GST, while the other goods are under the purview of the GST Council, which shall decide whether and when GST shall be levied on these goods. 
 
j)    Under the 2011 GST Bill introduced by UPA, a separate dispute settlement authority had been created to address disputes between state and central governments with regard to any loss in revenue or any measure affecting the harmonized tax structure. A detailed structure of the constitution of the authority had also been laid out. 

However, based on the recommendations given by the Standing Committee in its report in 2013, the 2014 bill has deleted the provision that created this authority, since it would override the supremacy of Parliament, state legislatures and the GST Council. The GST Council has been given the powers to work out modalities to resolve these disputes instead. 
 
k)   An interesting measure is that with regard to levying tax upon entry of goods or on inter-state trade, the 2011 bill allowed states to tax such entry of goods into a local area for use or sale only to the extent levied by a Panchayat or municipality – this provision has been deleted. 

However, other provisions – be it on the power of state governments to levy taxes on intra-state trade of petroleum products and alcohol, on the taking away of taxing power on advertisements except for those published in newspaper and broadcast by radio or TV, and on replacing the entry on luxuries (incl. taxes on entertainment, amusement, betting and gambling) with taxes only on entertainment and amusements to the extent levied and collected by a Panchayat, Municipality or a Regional/District Council – all these have been kept in the 2014 bill in the same way as they were in the 2011 bill. 
 
l)     With regard to the levy of excise duties – the 2011 bill gave the Centre the power to levy excise duties on goods manufactured or produced in India only with regard to petroleum products and tobacco and tobacco products. It also omitted taxes on services and on sale/purchase of newspapers and newspaper advertisements. This has been retained in the 2014 bill as well.  

In terms of pros – there are many. The bill certainly achieves the objective which a model GST would to a substantial extent – removing the cascading of taxes, simplifying tax collection and tax administration which could help reduce tax compliance, improving incentives for consumers to consume more and hopefully leading to greater tax collections, reduced taxation-related costs at all levels from manufacturers to state governments to wholesalers and retailers etc. 

The cons would be that a separate tax is being sought to be introduced for manufacturing states though it shall be only up to 1%, and the fact that goods important in terms of earning revenues but also in terms of their impact on economy and society – petroleum products and alcohol have been kept out of the GST. This leaves the option to use these as cash cows for state governments and reduce the impact of GST on an overall basis - and may possibly increase the revenue-neutral rate (RNR) that is charged on all other commodities included in GST - since these products could have been charged at a higher rate to allow lower taxes on other commodities.

(Rakesh IyerEconomics enthusiast  quora)