Frequently Asked Questions (FAQs) on Goods and Services Tax (GST)
Following are the answers to the various frequently asked questions relating to GST:
Question 1) What is GST? How does it work?
Answer: GST is one indirect tax for the whole nation, which will make India one unified common market.
GST is a single tax on the supply of goods and services, right from the manufacturer to the consumer. Credits of input taxes paid at each stage will be available in the subsequent stage of value addition, which makes GST essentially a tax only on value addition at each stage. The final consumer will thus bear only the GST charged by the last dealer in the supply chain, with set-off benefits at all the previous stages.
Question 2) What are the benefits of GST?
Answer:The benefits of GST can be summarized as under:
For business and industry
o Easy compliance: A robust and comprehensive IT system would be the foundation of the GST regime in India. Therefore, all tax payer services such as registrations, returns, payments, etc. would be available to the taxpayers online, which would make compliance easy and transparent.
o Uniformity of tax rates and structures: GST will ensure that indirect tax rates and structures are common across the country, thereby increasing certainty and ease of doing business. In other words, GST would make doing business in the country tax neutral, irrespective of the choice of place of doing business.
o Removal of cascading: A system of seamless tax-credits throughout the value-chain, and across boundaries of States, would ensure that there is minimal cascading of taxes. This would reduce hidden costs of doing business.
o Improved competitiveness: Reduction in transaction costs of doing business would eventually lead to an improved competitiveness for the trade and industry.
o Gain to manufacturers and exporters: The subsuming of major Central and State taxes in GST, complete and comprehensive set-off of input goods and services and phasing out of Central Sales Tax (CST) would reduce the cost of locally manufactured goods and services. This will increase the competitiveness of Indian goods and services in the international market and give boost to Indian exports. The uniformity in tax rates and procedures across the country will also go a long way in reducing the compliance cost.
For Central and State Governments
o Simple and easy to administer: Multiple indirect taxes at the Central and State levels are being replaced by GST. Backed with a robust end-to-end IT system, GST would be simpler and easier to administer than all other indirect taxes of the Centre and State levied so far.
o Better controls on leakage: GST will result in better tax compliance due to a robust IT infrastructure. Due to the seamless transfer of input tax credit from one stage to another in the chain of value addition, there is an in-built mechanism in the design of GST that would incentivize tax compliance by traders.
o Higher revenue efficiency: GST is expected to decrease the cost of collection of tax revenues of the Government, and will therefore, lead to higher revenue efficiency.
For the consumer
o Single and transparent tax proportionate to the value of goods and services: Due to multiple indirect taxes being levied by the Centre and State, with incomplete or no input tax credits available at progressive stages of value addition, the cost of most goods and services in the country today are laden with many hidden taxes. Under GST, there would be only one tax from the manufacturer to the consumer, leading to transparency of taxes paid to the final consumer.
o Relief in overall tax burden: Because of efficiency gains and prevention of leakages, the overall tax burden on most commodities will come down, which will benefit consumers.
Question 3. Which taxes at the Centre and State level are being subsumed into GST?
Answer:
At the Central level, the following taxes are being subsumed:
- Central Excise Duty,
- Additional Excise Duty,
- Service Tax,
- Additional Customs Duty commonly known as Countervailing Duty, and
- Special Additional Duty of Customs.
At the State level, the following taxes are being subsumed:
- Subsuming of State Value Added Tax/Sales Tax,
- Entertainment Tax (other than the tax levied by the local bodies), Central Sales Tax (levied by the Centre and collected by the States),
- Octroi and Entry tax,
- Purchase Tax,
- Luxury tax, and
- Taxes on lottery, betting and gambling.
Question 4. What are the major chronological events that have led to the introduction of GST?
Answer: GST is being introduced in the country after a 13 year long journey since it was first discussed in the report of the Kelkar Task Force on indirect taxes. A brief chronology outlining the major milestones on the proposal for introduction of GST in India is as follows:
- In 2003, the Kelkar Task Force on indirect tax had suggested a comprehensive Goods and Services Tax (GST) based on VAT principle.
- A proposal to introduce a National level Goods and Services Tax (GST) by April 1, 2010 was first mooted in the Budget Speech for the financial year 2006-07.
- Since the proposal involved reform/ restructuring of not only indirect taxes levied by the Centre but also the States, the responsibility of preparing a Design and Road Map for the implementation of GST was assigned to the Empowered Committee of State Finance Ministers (EC).
- Based on inputs from Govt of India and States, the EC released its First Discussion Paper on Goods and Services Tax in India in November, 2009.
- In order to take the GST related work further, a Joint Working Group consisting of officers from Central as well as State Government was constituted in September, 2009.
- In order to amend the Constitution to enable introduction of GST, the Constitution (115th Amendment) Bill was introduced in the Lok Sabha in March 2011. As per the prescribed procedure, the Bill was referred to the Standing Committee on Finance of the Parliament for examination and report.
- Meanwhile, in pursuance of the decision taken in a meeting between the Union Finance Minister and the Empowered Committee of State Finance Ministers on 8th November, 2012, a ‘Committee on GST Design’, consisting of the officials of the Government of India, State Governments and the Empowered Committee was constituted.
- This Committee did a detailed discussion on GST design including the Constitution (115th) Amendment Bill and submitted its report in January, 2013. Based on this Report, the EC recommended certain changes in the Constitution Amendment Bill in their meeting at Bhubaneswar in January 2013.
- The Empowered Committee in the Bhubaneswar meeting also decided to constitute three committees of officers to discuss and report on various aspects of GST as follows:-
- Committee on Place of Supply Rules and Revenue Neutral Rates;
- Committee on dual control, threshold and exemptions;
- Committee on IGST and GST on imports.
- The Parliamentary Standing Committee submitted its Report in August, 2013 to the Lok Sabha. The recommendations of the Empowered Committee and the recommendations of the Parliamentary Standing Committee were examined in the Ministry in consultation with the Legislative Department. Most of the recommendations made by the Empowered Committee and the Parliamentary Standing Committee were accepted and the draft Amendment Bill was suitably revised.
- The final draft Constitutional Amendment Bill incorporating the above stated changes were sent to the Empowered Committee for consideration in September 2013.
- The EC once again made certain recommendations on the Bill after its meeting in Shillong in November 2013. Certain recommendations of the Empowered Committee were incorporated in the draft Constitution (115th Amendment) Bill. The revised draft was sent for consideration of the Empowered Committee in March, 2014.
- The 115th Constitutional (Amendment) Bill, 2011, for the introduction of GST introduced in the Lok Sabha in March 2011 lapsed with the dissolution of the 15th Lok Sabha.
- In June 2014, the draft Constitution Amendment Bill was sent to the Empowered Committee after approval of the new Government.
- Based on a broad consensus reached with the Empowered Committee on the contours of the Bill, the Cabinet on 17.12.2014 approved the proposal for introduction of a Bill in the Parliament for amending the Constitution of India to facilitate the introduction of Goods and Services Tax (GST) in the country. The Bill was introduced in the Lok Sabha on 19.12.2014, and was passed by the Lok Sabha on 06.05.2015. It was then referred to the Select Committee of Rajya Sabha, which submitted its report on 22.07.2015.
Question 5.How would GST be administered in India?
Answer:Keeping in mind the federal structure of India, there will be two components of GST – Central GST (CGST) and State GST (SGST). Both Centre and States will simultaneously levy GST across the value chain. Tax will be levied on every supply of goods and services. Centre would levy and collect Central Goods and Services Tax (CGST), and States would levy and collect the State Goods and Services Tax (SGST) on all transactions within a State. The input tax credit of CGST would be available for discharging the CGST liability on the output at each stage. Similarly, the credit of SGST paid on inputs would be allowed for paying the SGST on output. No cross utilization of credit would be permitted.
Question 6.How would a particular transaction of goods and services be taxed simultaneously under Central GST (CGST) and State GST (SGST)?
Answer :The Central GST and the State GST would be levied simultaneously on every transaction of supply of goods and services except on exempted goods and services, goods which are outside the purview of GST and the transactions which are below the prescribed threshold limits. Further, both would be levied on the same price or value unlike State VAT which is levied on the value of the goods inclusive of Central Excise.

Question 7.Will cross utilization of credits between goods and services be allowed under GST regime?
Answer :Cross utilization of credit of CGST between goods and services would be allowed. Similarly, the facility of cross utilization of credit will be available in case of SGST. However, the cross utilization of CGST and SGST would not be allowed except in the case of inter-State supply of goods and services under the IGST model which is explained in answer to the next question.
Question 8.How will be Inter-State Transactions of Goods and Services be taxed under GST in terms of IGST method?
Answer:In case of inter-State transactions, the Centre would levy and collect the Integrated Goods and Services Tax (IGST) on all inter-State supplies of goods and services under Article 269A (1) of the Constitution.
The IGST would roughly be equal to CGST plus SGST.
The IGST mechanism has been designed to ensure seamless flow of input tax credit from one State to another. The inter-State seller would pay IGST on the sale of his goods to the Central Government after adjusting credit of IGST, CGST and SGST on his purchases (in that order).
The exporting State will transfer to the Centre the credit of SGST used in payment of IGST. The importing dealer will claim credit of IGST while discharging his output tax liability (both CGST and SGST) in his own State. The Centre will transfer to the importing State the credit of IGST used in payment of SGST.Since GST is a destination-based tax, all SGST on the final product will ordinarily accrue to the consuming State.

Question 9.How will IT be used for the implementation of GST?
Answer:For the implementation of GST in the country, the Central and State Governments have jointly registered Goods and Services Tax Network (GSTN) as a not-for-profit, non-Government Company to provide shared IT infrastructure and services to Central and State Governments, tax payers and other stakeholders. The key objectives of GSTN are to provide a standard and uniform interface to the taxpayers, and shared infrastructure and services to Central and State/UT governments.
GSTN is working on developing a state-of-the-art comprehensive IT infrastructure including the common GST portal providing frontend services of registration, returns and payments to all taxpayers, as well as the backend IT modules for certain States that include processing of returns, registrations, audits, assessments, appeals, etc. All States, accounting authorities, RBI and banks, are also preparing their IT infrastructure for the administration of GST.
There would no manual filing of returns. All taxes can also be paid online. All mis-matched returns would be auto-generated, and there would be no need for manual interventions. Most returns would be self-assessed.
Question 10.How will imports be taxed under GST?
Answer :The Additional Duty of Excise or CVD and the Special Additional Duty or SAD presently being levied on imports will be subsumed under GST.
As per explanation to clause (1) of article 269A of the Constitution, IGST will be levied on all imports into the territory of India. Unlike in the present regime, the States where imported goods are consumed will now gain their share from this IGST paid on imported goods.
Question 11.What are the major features of the Constitution (122nd Amendment) Bill, 2014?
Answer :The salient features of the Bill are as follows:
- Conferring simultaneous power upon Parliament and the State Legislatures to make laws governing goods and services tax;
- Subsuming of various Central indirect taxes and levies such as Central Excise Duty, Additional Excise Duties, Service Tax, Additional Customs Duty commonly known as Countervailing Duty, and Special Additional Duty of Customs;
- Subsuming of State Value Added Tax/Sales Tax, Entertainment Tax (other than the tax levied by the local bodies), Central Sales Tax (levied by the Centre and collected by the States), Octroi and Entry tax, Purchase Tax, Luxury tax, and Taxes on lottery, betting and gambling;
- Dispensing with the concept of ‘declared goods of special importance’ under the Constitution;
- Levy of Integrated Goods and Services Tax on inter-State transactions of goods and services;
- GST to be levied on all goods and services, except alcoholic liquor for human consumption. Petroleum and petroleum products shall be subject to the levy of GST on a later date notified on the recommendation of the Goods and Services Tax Council;
- Compensation to the States for loss of revenue arising on account of implementation of the Goods and Services Tax for a period of five years;
- Creation of Goods and Services Tax Council to examine issues relating to goods and services tax and make recommendations to the Union and the States on parameters like rates, taxes, cesses and surcharges to be subsumed, exemption list and threshold limits, Model GST laws, etc. The Council shall function under the Chairmanship of the Union Finance Minister and will have all the State Governments as Members.
Question 12.What are the major features of the proposed registration procedures under GST?
Answer:The major features of the proposed registration procedures under GST are as follows:
- Existing dealers: Existing VAT/Central excise/Service Tax payers will not have to apply afresh for registration under GST.
- New dealers: Single application to be filed online for registration under GST.
- The registration number will be PAN based and will serve the purpose for Centre and State.
- Unified application to both tax authorities.
- Each dealer to be given unique ID GSTIN.
- Deemed approval within three days.
- Post registration verification in risk based cases only.
Question 13.What are the major features of the proposed returns filing procedures under GST?
Answer:The major features of the proposed returns filing procedures under GST are as follows:
- Common return would serve the purpose of both Centre and State Government.
- There are eight forms provided for in the GST business processes for filing for returns. Most of the average tax payers would be using only four forms for filing their returns. These are return for supplies, return for purchases, monthly returns and annual return.
- Small taxpayers: Small taxpayers who have opted composition scheme shall have to file return on quarterly basis.
- Filing of returns shall be completely online. All taxes can also be paid online.
Question 14.What are the major features of the proposed payment procedures under GST?
Answer:The major features of the proposed payments procedures under GST are as follows:
- Electronic payment process- no generation of paper at any stage
- Single point interface for challan generation- GSTN
- Ease of payment – payment can be made through online banking, Credit Card/Debit Card, NEFT/RTGS and through cheque/cash at the bank
- Common challan form with auto-population features
- Use of single challan and single payment instrument
- Common set of authorized banks
- Common Accounting Codes
Recent Posts
- India’s telecom market has seen monopoly as well as hyper-competition.
- Twenty-five years ago, the government alone could provide services.
- Ten years later, there were nearly a dozen competing operators.
- Most service areas now have four players.
- The erstwhile monopolies, BSNL and MTNL, are now bit players and often ignored.
- India is ranked second globally—after China—in the number of people connected to the internet. However, it is also first in the number of people unconnected.
- Over 50% of Indians are not connected to the internet, despite giant strides in network reach and capacity.
- India’s per capita or device data usage is low. It has an impressive 4G mobile network. However, its fixed network—wireline or optical fibre—is sparse and often poor.
- 5G deployment has yet to start and will be expensive.
Context
Sunil Mittal, the chairman of Bharti Airtel, said recently that it would be “tragic” if India’s telecom-access market was to be reduced to only two competing operators. He was probably referring to the possible exit of the financially-stressed Vodafone Idea and the increasing irrelevance of government-owned operators, BSNL and MTNL. This would essentially leave the market to Reliance Jio and Airtel. A looming duopoly, or the exit of a global telecommunications major, are both worrying. They deserve a careful and creative response.
[wptelegram-join-channel link=”https://t.me/s/upsctree” text=”Join @upsctree on Telegram”]Thus Far
The reduced competition is worrying. Competition has delivered relatively low prices, advanced technologies, and an acceptable quality of services. These gains are now at risk. There is a long way to go in expanding access as well as network capacity.
The Indian Telecom Irony
Vodafone Tragedy
Filling the gaps in infrastructure and access will require large investments and competition. The exit of Vodafone Idea will hurt both objectives. The company faces an existential crisis since it was hit hardest by the Supreme Court judgment on the AGR issue in 2019, with an estimated liability of Rs 58,000 crore.
The closure of Vodafone Idea is an arguably greater concern than the fading role of BSNL and MTNL. The government companies are yet to deploy 4G and have become progressively less competitive. Vodafone Idea, on the other hand, still accounts for about a quarter of subscriptions and revenues and can boast of a quality network.
It has been adjudged the fastest, for three consecutive quarters, by Ookla, a web-service that monitors internet metrics. India can ill-afford to waste such network capacity. The company’s liabilities will deter any potential buyer.
Vodafone+MTNL+BSNL ?
A possible way out could be to combine the resources of the MTNL and BSNL and Vodafone Idea through a strategic partnership. Creative government action can save Vodafone Idea as well as improve the competitiveness of BSNL and MTNL.
It could help secure government dues, investment, and jobs. It is worth recalling here that, about 30 years ago, the Australian government’s conditions for the entry of its first private operator, Optus, required the latter to take over the loss-making government satellite company, Aussat. Similar out-of-the-box thinking may well be key to escape the looming collateral damage.
It is not trivial to expand competition in India’s telecom market. Especially since there are no major regulatory barriers to entry anymore. Any new private player will be driven largely by commercial considerations. Global experience suggests that well-entrenched incumbents have massive advantages. New players are daunted by the large investments—and much patience!—needed to set up networks, lure existing customers and sign new ones.
However, regulators and policymakers have other options to expand choice for telecom consumers. Their counterparts in mature regulatory regimes—e.g., in the European Union—have helped develop extensive markets for resale. Recognising the limited influence of smaller players, regulators mandate that the incumbent offer wholesale prices to resellers who then expand choice for end-users.
This has been virtually impossible in India. There is a near absence of noteworthy virtual network operators (VNOs) and other resellers. A key barrier to resale is India’s licence fee regime which requires licence-holders to share a proportion of their revenues with the government. Thus, resale could hurt exchequer revenues unless resellers are subject to identical levies. Understandably, the levies—and consequently additional reporting and compliance—is a disincentive for smaller players. The disincentive flows from levies based on revenues which comes with considerable costs of compliance. It would almost vanish if the levies were replaced by say, a flat fee computed objectively.
The ball is in the court of the regulator and the government. They have options. But will they take decisive action to exercise them? It will be ‘tragic’ if they can’t.
INTRODUCTION
Since most of the early scholars, researchers and historians were men, many aspects of society did not find a place in history books. For example, child-birth, menstruation, women’s work, transgenders, households etc. did not find much mention.
[wptelegram-join-channel link=”https://t.me/s/upsctree” text=”Join @upsctree on Telegram”]Rather than building a holistic picture of the past, some select aspects such as polity and the different roles of men became the central focus of history writing. Women were confined to one corner of the chapter where a paragraph or two was devoted to the ‘status and position of women’.
Even the details of these paragraphs were hardly different from each other. This made it look like as if history (and thereby society, polity, economy and all culture) belonged to men while women were only a small static unit to be mentioned separately. Of course, there were some exceptions, but these were however rare. This practice is being corrected now and the roles and presence of women are being read into all parts of historical questions.
SOURCES FOR UNDERSTANDING GENDER HISTORY
Sources are the bases of history writing. From simple pre-historic tools to abstruse texts, everything can be utilized to understand life and roles of women in history. The presence as well as the absence of women from sources needs to be duly noticed, deliberated and argued upon and only then to be theorised upon.
Certain objects being directly related to the lives of women or depicting the ideas of the female principle are of central importance. These include but are not limited to female figurines, art objects, texts attributed to or authored or compiled by women, monuments created by or for women, various objects relating to their lifestyle, objects associated with women on account of their cultural roles and so on.
It has been rightly pointed out by Uma Chakravarti that much of the gender history written in early phase was a ‘partial view from above’. This referred to the utilization of select textual sources and focused only on relational identity of women. There were, however, a few exceptions.
GENDER HISTORIOGRAPHY
Amongst the many narratives propagated to denigrate Indian civilization and culture by the British colonial rulers, the condition of Indian women became a point of central reference. Various social evils that made the life of women miserable were pointed out and efforts were also made to introduce ‘reforms.’ Sati, child-marriages, imposed widowhood, polygamy, dowry, educational and economic inequality, purdah (ghoonghat) and many other practices prevailed during the colonial period that made the life of women difficult and pitiable.
Some practices affected women of higher social and economic households while others led to misery for poorer women. Many social reform movements were started in the 19th century to address these issues and contributions were made by Indian reformers as well as British officials and other Europeans.
Women in India came to be treated as a homogeneous category and over generalisation became the norm. While many communities in India practised widow remarriage and did not practise (much less forced) sati and while some practised divorces or separation, the image of the Indian woman who had been subjugated as woman, wife and widow became a dominant theme in history writing.
Secondly, a western vision was placed over the non-western societies and hence interpretations were far removed from the context. For example, notion of stridhan was equated with dowry and little regard was paid to the provisions regarding its use and ownership by women.
The huge social stigma that came along with the selling of jewellery of the household (one of the main components of stridhan) was paid no attention to. Similarly, penal provisions listed by ancient texts for misappropriation of women’s property were not even looked into.
During the Paleolithic age, hunting and gathering was norm. However much importance was given to Hunting than gathering in all literature of history. Studies, however, show that hunted prey formed only 35% of the diet while gathering fruits and other edible material supplied the major portion. Gathering of food resources was ordinarily done by women. Since gathering was an important activity, more than hunting for game, it could point to significant role playing by women.
The gendered understanding of Harappan civilization is being built upon and various archaeological remains have been studied in this respect. The female figurines, idols of pregnant women, the statue of the ‘dancing girl’, various pieces of jewellery and personal belongings that have been discovered at various sites and offer useful insights on the public and private lives of women and men.
The statue of a girl obtained from Mohanjodaro has been called a ‘dancing girl’ on grounds of familiarity with the institution of devadasis in the later times. Such backward looking explanations are problematic.
There is a wide variety of terracotta female figurines that have been found at different sites right from the pre-Harappan times. Women figures are found suckling a baby, holding utensils, kneading dough, nursing infants, carrying objects like drums, seated figures for board games, with steatopygia (fat deposition on the hips and elsewhere), with floral head-dresses and in many other forms.
Even figurines of pregnant women are quite common. However, most of these have been uncritically associated with fertility, religiosity and reproductive ideas, and have been passed off as representations of the Mother Goddesses. While some of them were votive objects, others are held to be toys or other utilities. The focus on female form has been so stereotypical that women have been seen as associated only with home, hearth, fertility, sexuality and divinity. So much so that sometimes even male figurines in assumed womanly roles were classified as female figurines.
POSITION OF WOMEN IN EARLY INDIA
The first literary tradition in the Indian subcontinent (and the oldest in the world) is that of the Vedic corpus. From the four Samhitas to the Upanishads, we find many interesting references to women in various roles. Some of these women have left their mark on the cultural heritage to this day and are remembered in various ritual and social contexts. Their names, stories, some highly revered hymns, and other interesting facets are mentioned in the Vedic corpus.
The Vedic literature has been classified as Early Vedic and Later Vedic. The Rigvedic society and polity seems to be teeming with life and agro-pastoral economy was enmeshed in close kinship ties. Women as well as men participated in society, economy and polity. Some of the most revered hymns including the gayatri mantra are ascribed to women.
Various natural phenomena are depicted as Goddesses and they are offered prayers. While quantitative analysis highlights the predominance of Indra, Agni, Varuna and other male gods, the power and stature of the goddesses is equally well established.
Women participated in all three Vedic socio-political assemblies viz. Sabha, Samiti and Vidhata. They had access to education and were even engaged in knowledge creation. They could choose to be brahmavadinis with or without matrimony.
Hence, there is no reason to believe that they were only confined to home and hearth. T. S. Rukmani attempts to understand if women had agency in early India. Her work has highlighted many interesting details. The author acknowledges the fact that though the patriarchal set up put women at a loss, there were instances where women found space to exercise their agency.
She points out that though the texts like the Kalpasutras (Srautasutras, Dharmasutras and Grhasutras) revolved around the ideology of Dharma and there was not much space to express alternative ideas, still these works also find some leeway to express ideas reflecting changed conditions.
For example, there is a statement in the Apastamba Dharmasutra that one should follow what women say in the funeral samskaras. Stephanie Jamison believes that in hospitality and exchange relations, women played an important role. She says that the approval of the wife was important in the successful completion of the soma sacrifice. In another study it has been shown that women enjoyed agency in deciding what was given in a sacrifice, bhiksha to a sanyasin. The men had no authority in telling her what to do in these circumstances.
Vedic society was the one which valued marriage immensely. In such contexts, Gender Perspectives if a woman chose not to marry, then it would point to her exercising choice in her decision to go against the grain and remain unmarried.
Mention may be made of Gargi. She was a composer of hymns and has been called a brahmavadini. This term applies to a woman who was a composer of hymns and chose to remain unmarried, devoting herself to the pursuit of learning.
Similarly, in the case of Maitreyi, she consciously opts to be educated in the Upanishadic lore and Yajnavalkya does not dissuade her from exercising her choice.
The statement in the Rigveda that learned daughters should marry learned bridegrooms indicates that women had a say in marriage. Though male offspring is desired, there is a mantra in the Rigveda, recitation of which ensures the birth of a learned daughter.
Altekar refers to the yajnas like seethayagna, rudrayajna etc. that were to be performed exclusively by women. Some of the women were known for their exceptional calibre, for example, from the Rigveda Samhita we find mention of women like Apala, Ghosha, Lopamudra, Gargi, Maitreyi, Shachi, Vishwavara Atri, Sulabha and others.
Women have not only been praised as independent individuals but also with reference to their contributions towards their natal or marital families.
The Later Vedic literature shows the progression towards a State society with a change in the organization of the society and polity. The chief comes to be referred to as bhupati instead of gopati. However, within the twelve important positions (ratnis) mentioned, the chief queen retains a special position under the title mahisi.
The importance of the chief queen continued as gleaned from several references to them in the Epics, Arthashastra and even in coins and epigraphs from early historical times.
The other Samhitas also refer to women sages such as Rishikas. The wife is referred to as sahadharmini. Brahmanas or the texts dealing with the performance of the yajna (Vedic ritual), requires a man to be accompanied by his wife to be able to carry out rituals.
For example, Aitareya Brahmana looks upon the wife as essential to spiritual wholesomeness of the husband. However, there is a mention of some problematic institutions as well.
Uma Chakravarti has pointed towards the condition of Vedic Dasis (female servant/slave) who are referred to in numerous instances. They were the objects of dana (donation/gift) and dakshina (fee).
It is generally believed that from the post Vedic period the condition of the women steadily deteriorated. However, Panini’s Ashtadhyayi and subsequent grammatical literature speak highly of women acharyas and Upadhyayas.
Thus, the memory and practice of a brahmavadini continued even after the Vedic period. The Ramayana, Mahabharata and even the Puranas keep the memory of brhamavadini alive.
Mention may be made of Anasuya, Kunti, Damyanti, Draupadi, Gandhari, Rukmini who continued to fire the imagination of the poets. Texts show that the daughter of Kuni-garga refused marriage because she did not find anyone worthy of her.
The Epics also mention women whose opinions were sought in major events. For example, after the thirteen years of exile, while debating upon the future course of action regarding the restoration of their share, the Pandavas along with Krshna asks Draupadi for her views. Similarly, when Krishna goes to the Kaurava’s court to plead the case of Pandavas, Gandhari is called upon to persuade her sons to listen to reason.
Since a woman taking sanyasa was an act of transgression, one can explore women’s agency through such instances. In the Ramayana, Sabari, who was the disciple of Sage Matanga, and whose hermitage was on the banks of river Pampa was one such sanyasin.
Such women find mention in Smriti literature and Arthashashtra. Kautilya’s prohibition against initiating women into Sanyasa can make sense only if women were being initiated into sanyasa. He advises the king to employ female parivrajakas as spies.
Megasthenes mentions women who accompanied their husbands to the forest, probably referring to the Vanaprastha stage. Another category of literature called Shastras that comprises of sutras (aphorisms) and the smriti texts (‘that which is remembered’) becomes important in the postVedic period.
These textual traditions cover many subjects relating to the four kinds of pursuits of life referred to as purusharthas (namely dharma, karma, kama and moksha). In all these texts we find very liberal values and freedom for both women and men.
The setting up of a household is seen as an ideal for men as well as women (though asceticism for learning is equally praised for both). For example, Apastambha Sutra opines that rituals carried out by an unmarried man do not please the devatas (divinities). Similarly, Manusmriti provides that ‘for three years shall a girl wait after the onset of her puberty; after that time, she may find for herself a husband of equal status. If a woman who has not been given in marriage finds a husband on her own, she does not incur any sin, and neither does the man she finds’
Thus, we see that women enjoyed choice in matters of matrimony. It is interesting to note that unmarried daughters were to be provided for by the father. In fact, daughter is stated to be the object of utmost affection. Should a girl lose her parents, her economic interests were well looked after. It was provided that from their shares, ‘the brothers shall give individually to the unmarried girls, one-quarter from the share of each. Those unwilling to give will become outcastes’
With regards to defining contemporary attitude towards women, Apastambha Sutra prescribed that ‘All must make a way for a woman when she is treading a path.’ Later Dharmashastra also makes similar statements.
Yagnavalkyasmriti mentions that ‘women are the embodiment of all divine virtues on earth.’ However, there are several provisions that look problematic.
On one hand, we have reverence assigned to the feminine (divine and worldly) and important roles being played by them, on the other hand we have questionable provisions and descriptions like right to chastise them through beating or discarding.
The post-Vedic phase from 6th century BCE onwards is also rich in literary traditions with ample depictions of women. Interestingly, we have an entire body of literature that is ascribed totally to women who became Buddhist nuns. These are referred to as Therigathas i.e. the Songs of the Elder Bhikkhunis (Buddhist Women who joined the Sangha).
The Arthashastra Gender Perspectives gives us information on women who were engaged in economic activities of various kinds. They formed a part of both the skilled and the unskilled workforce. They were into professional as well as non-professional employment.
Some of their vocations were related to their gender, while the others were not. There were female state employees as well as independent working women. Similarly, some of them were engaged in activities which though not dependent on their biological constitution are nonetheless categorized as women’s domain, e.g. domestic services etc. Some of them were actual state employees, while some others were in contractual relations with the State. For example, we have female bodyguards and spies in the State employment.
Jaiswal suggests that these women perhaps came from Bhila or Kirata tribe. Female spies were not only to gather information and relay it to proper source, but also to carry out assassinations. However, a closer look at the text shows that there were different classes of female spies engaged for different purposes. Amongst others ‘women skilled in arts were to be employed as spies living inside their houses’. Others were required to work as assassins. Some were to the play the roles of young and beautiful widows to tempt the lust of greedy enemy.
We also have various Buddhist and Jaina traditions giving us some glimpses of the ideas and institutions of the times. Apart from the orthodox (Vedic and Brahmanic) and heterodox normative tradition we have many popular texts like the Epics in Sanskrit and Jatakas in Pali.
Even Prakrit language has many interesting narratives and poetic texts. The Therigatha by the Buddhist nuns are an interesting literary source that provides us with a glimpse of various women who attained arhantship or similar other stages of Realisation.
The deliberation on the age and deterioration of the body by Ambapali, the non-importance of sensual or bodily pleasures by Nanda, Vimla and Shubha etc points towards the intellectual and spiritual engagements and attainments of women.
It is interesting to note that an absolutely contrary picture is presented by the Jatakas wherein more often than not, women are depicted as evil. It is important to note that women were given an evil aura mostly in their roles as wives or beloveds.
Both the texts and the archaeological remains have been studied by various scholars and opposing interpretations are not rare. For example, on one side Sita (from Ramayana) and Draupadi (from Mahabharata) have been seen as victims of the patriarchal order; on the other hand, they are also represented as selfwilled women.
Draupadi after the game of dice presents herself as a forceful and articulate woman. It’s her wit that saves her husbands from becoming slaves of the Kauravas. Her incensed outrage at the attack on her modesty, her bitter lamentations to Krishna, her furious tirade against Yudhishthira for his seeming inability to defend her honour and many more such instances show her to be an aggressive woman. This persona is juxtaposed to her representations as an ideal wife elsewhere. However, Draupadi is never idealised as a perfect wife who endures the most severe trials without complaint. This honour is reserved for Sita in the Ramayana. She is also presented as a victim like Draupadi and voices her concern at her fate openly. However, her aggression is directed inwards as indicated by her action against the self which culminate in her union with the mother Earth.
Are the limited number of hymns ascribed to the Vedic women a signifier of their general status? Are the goddesses merely representational with no connection to the ideas and behaviour towards women? Did only princesses choose their spouses? Are the warrior women an exception? Such searching questions need to be addressed with due diligence.
While women studies are a good development there is a need to expand the horizons to include other varieties of human existence. We have narratives of fluid sexuality in various texts. The one year of Arjuna’s life spent as Brihallana and rebirth of Amba as Shikhandi are some interesting instances. The artefacts found at the site of Sheri Khan Tarakai include visibly hermaphroditic figurines. There is a need to understand the notions of the feminine, masculine, neuter, and other forms of gender and sexual identities. These will have ramifications for understanding the ideas of conjugality, family, community, society and even polity and spirituality.
CONCLUSION
Human civilisations were built by men as well as women, however, history writing has a huge male-bias. Women were confined to questions of status and position that were largely evaluated in terms of their roles in the domestic sphere.
Their treatment as wives and widows became a central focus of most research alongside their place in ritual or religious context. This made them peripheral to mainstream history. This was questioned by various scholars from time to time and led to the development of gendered understanding of history. Focusing attention on women’s history helps to rectify the method which sees women as a monolithic homogeneous category. Writing gender history has helped in building an image of the past that is wholesome and nuanced.