Bhagavad Gita: Understand and know Me, even at the time of death [Knowledge of the Absolute (Text 30 Chapter 7)]

sri-bhagavan uvaca

sadhibhutadhidaivam mam
sadhiyajnam ca ye viduh
prayana-kale pi ca mam
te vidur yukta-cetasah


(Knowledge of the AbsoluteText 30 Chapter 7)


Meaning: Those in full consciousness of Me, who know Me, the Supreme Lord, to be the governing principle of the material manifestation, of the demigods, and of all methods of sacrifice, can understand and know Me, the Supreme Personality of Godhead, even at the time of death.

*** Persons acting in Krsna consciousness are never deviated from the path of entirely understanding the Supreme Personality of Godhead. In the transcendental association of Krsna consciousness, one can understand how the Supreme Lord is the governing  principle of the material manifestation and even of the demigods. Gradually , by such transcendental association, one becomes convinced of the Supreme Personality of Godhead, and at the time of death such a Krsna conscious person can never forget Krsna.

Bhagavad Gita: Understand and know Me, even at the time of death [Knowledge of the Absolute (Text 30 Chapter 7)]

Bhagavad Gita: Intelligent persons take refuge in Me in devotional service [Knowledge of the Absolute (Text 29 Chapter 7)]

sri-bhagavan uvaca

jara-marana-moksaya
mam asritya yatanti ye
te brahma tad viduh krtsnam
adhyatmam karma cakhilam


(Knowledge of the AbsoluteText 29 Chapter 7)


Meaning: Intelligent persons who are endeavoring for liberation from old age and death take refuge in Me in devotional service. They are actually Brahman because they entirely know everything about transcendental activities.

*** Birth, death, old age and diseases affect this material body, but not the spiritual body. There is no birth, death, old age and disease for the spiritual body, so one who attains a spiritual body, becomes one of the associates of the Supreme Personality of Godhead and engages in eternal devotional service is really  liberated. Aham brahmasmi: I am spirit . It is said that one should understand that he is  Brahman, spirit soul. This Brahman conception of life is also in devotional service. The pure devotee are transcendentally situated on the Brahman platform, and they know everything about transcendental activities.
Bhagavad Gita: Intelligent persons take refuge in Me in devotional service [Knowledge of the Absolute (Text 29 Chapter 7)]

Bhagavad Gita: Freed from dualities of delusion [Knowledge of the Absolute (Text 28 Chapter 7)]

sri-bhagavan uvaca

yesam tv anta-gatam papam
jananam punya-karmanam
te dvandva-moha-nirmukta
bhajante mam drdha-vratah



(Knowledge of the AbsoluteText 28 Chapter 7)


Meaning: Persons who have acted piously in previous lives and in this life and whose sinful actions are completely  eradicated are freed from the dualities of delusion, and they engage themselves in My service with determination.



Bhagavad Gita: Freed from dualities  of delusion [Knowledge of the Absolute (Text 28 Chapter 7)]

Bhagavad Gita: All living entities are born into delusion [Knowledge of the Absolute (Text 27 Chapter 7)]





sri-bhagavan uvaca

iccha-dvesa-samutthena
dvandva-mohena bharata
sarva-bhutani sammoham
sarge yanti parantapa




(Knowledge of the AbsoluteText 27 Chapter 7)


Meaning: O scion of Bharata, O conqueror of the foe, all living entities are born into delusion, bewildered by dualities arisen from desire and hate.

*** The real constitutional position of the living entity is that of  subordination to the Supreme Lord, who is pure knowledge. When one is deluded into separation from this pure knowledge, he becomes controlled by illusory energy and cannot  understand the Supreme Personality of Godhead. The illusory energy is manifested in the duality of desire and hate. Deluded persons, symptomatically, dwell in dualities of dishonor  and honor, misery and happiness, woman and man, good and bad, pleasure and pain, etc. thinking, ” This is my wife; this is my house; I am the master of this house; I am the husband of this wife.” These are the dualities of delusion. Those who are so deluded by dualities are completely foolish and therefore cannot understand the Supreme Personality of Godhead.



Bhagavad Gita: All living entities are born into delusion [Knowledge of the Absolute (Text 27 Chapter 7)]

Bhagavad Gita: I know everything (Past, Present & Future) but no one knows Me [Knowledge of the Absolute (Text 26 Chapter 7)]


sri-bhagavan uvaca

vedaham samatitani
vartamanani carjuna
bhavisyani ca bhutani
mam tu veda na kascana


(Knowledge of the AbsoluteText 26 Chapter 7)

Meaning: O Arjuna, as the Supreme Personality of Godhead, I know everything that has happened in the past, all that is happening in the present, and all things that are yet to come. I also know all living entities; but Me no one knows.



Bhagavad Gita: I know everything (Past, Present & Future) but no one knows Me [Knowledge of the Absolute (Text 26 Chapter 7)]

CBEC notifies www.ewaybillgst.gov.in as GST Portal for furnishing e-way bill (Notification No. 9/2018 dated 23rd Jan 2018)


Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website- Central Government hereby notifies http://www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns and computation and settlement of integrated tax and http://www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bill.

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 9/2018–Central Tax

New Delhi, the 23rd January, 2018
G.S.R….(E).- In exercise of the powers conferred by section 146 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in super session of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 4/2017- Central Tax dated 19th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 606 (E), dated the 19th June, 2017, except as respects things done or omitted to be done before such super session, the Central Government hereby notifies http://www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns and computation and settlement of integrated tax and http://www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bill.
Explanation.-
(1) For the purposes of this notification, “www.gst.gov.in” means the website managed by the Goods and Services Tax Network, a company incorporated under the provisions of section 8 of the Companies Act, 2013 (18 of 2013); and
(2) For the purposes of this notification, “www.ewaybillgst.gov.in” means the website managed by the National Informatics Center, Ministry of Electronics & Information Technology, Government of India.

2. This notification shall be deemed to have come into force with effect from the 16th day of January, 2018.
[F. No.349/58/2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
Note:- The principal notification No. 4/2017-Central Tax, dated the 19th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 606 (E), dated the 19th June, 2017.



Happy Vasant Panchami: विद्या ददाति विनयं





विद्या ददाति विनयं विनयाद् याति पात्रताम् ।

पात्रत्वात् धनमाप्नोति धनात् धर्मं ततः सुखम् ॥



अर्थ- विद्या विनय देती है, विनय से पात्रता आती है, पात्रता से धन आता है, धन से धर्म होता है, और धर्म से सुख प्राप्त होता है

Bhagavad Gita: Unborn and infallible [Knowledge of the Absolute (Text 25 Chapter 7)]

sri-bhagavan uvaca

naham prakasah sarvasya
yoga-maya-samavrtah
mudho yam nabhijanati
loko mam ajam avyayam


(Knowledge of the AbsoluteText 25 Chapter 7)

Meaning: I am never manifest to the foolish and unintelligent. For them I am covered by My internal potency, and therefore they do not know that I am unborn and infallible.

*** O Supreme Personality  of Godhead, O Supersoul, O master of all mystery, who can calculate your potency and pastimes in this world? You are always expanding  Your internal potency, and therefore no one can understand You. Learned scientists and learned scholars can examine the atomic constitution of the material world or even the planets, but still they are unable to calculate Your energy and potency, although You are present before them.” The Supreme Personality of Godhead, Lord Krsna, is not only unborn but also avyaya, inexhaustible. His eternal form is bliss and knowledge, and His energies are all inexhaustible. 


Bhagavad Gita: Unborn and infallible [Knowledge of the Absolute (Text 25 Chapter 7)]

Key takeaways from 25th GST Council meeting (Applicable from January 25, 2018)



25th GST Council Meeting- 10 things to know
The GST council has made major changes in its 25th meeting. The Council has recommended many relief measures regarding GST rates on goods and services covering many sectors and commodities. The Council has also recommended issuance of certain clarifications on issues relating to GST rates and taxability of certain goods and services. The GST Council has also recommended changes in GST or IGST rates on certain goods and issued clarifications in respect of GST rates on certain goods. All such changes would be applicable prospectively from January 25, 2018. Key takeaways from 25th GST Council meeting are as follows:

1. GST Council has recommended that the taxable persons who have obtained voluntary registration should be able to apply for cancellation of registration even before the expiry of one year from the effective date of registration.
2. The Council has decided that the late fee payable by any registered person for failure to furnish FORM GSTR-1 (supply details), FORM GSTR-5 (Non-resident taxable person) or FORM GSTR-5A (OIDAR) to be reduced to Rs. 50 per day and shall be Rs. 20 per day for NIL return filers.
3. It has been decided that the supply of services by way of providing information under RTI Act, 2005 should be exempted from GST.
4. The all-powerful Council has also decided to reduce GST rate on tailoring service from 18% to 5%.
5. It has been agreed that the services by way of transportation of goods from India to a place outside India by air should not be taxable under GST.
6. The Council also agreed to enhance the exemption limit to Rs. 7500 in respect of services provided by Resident Welfare Associations (unincorporated or non-profit entity) to their members against their individual contribution. Earlier limit was fixed at Rs. 5000.
7. It has also been decided that no GST will be levied on the subscription of online educational journals or periodicals by educational institutions who confer degrees recognized by any law.
8. The Council has also recommended that all services provided by way of construction, erection, Commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of building used for providing mid day meal scheme by an entity registered under section 12AA of the IT Act should be taxable at the rate of 12%.
9. The Council also clarified that elephant or camel joy rides are not classified as transportation services and would attract GST at the rate of 18% with threshold exemption to small services providers.
10. The Council also agreed that e-way bill will be applicable on inter-State movement with effect from 01.02.2018 and for intra-State movement with effect from a date which will announced separately by each State but not later than 01.06.2018.

Bhagavad Gita: Imperishable and Supreme nature [Knowledge of the Absolute (Text 24 Chapter 7)]

sri-bhagavan uvaca

avyaktam vyaktim apannam
manyante mam abuddhayah
param bhavam ajananto
maavyayam anuttamam

(Knowledge of the AbsoluteText 24 Chapter 7)

Meaning: Unintelligent men, who do not  know Me perfectly, think that I, the Supreme Personality of Godhead, was impersonal before and have now assumed this personality. Due to their small knowledge , they do not know My higher nature, which is imperishable and supreme.


Bhagavad Gita: Imperishable and Supreme nature [Knowledge of the Absolute (Text 24 Chapter 7)]