July 2017
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Definition : A Preposition is a word placed before a noun or pronoun to show in what relation the person or thing denoted by its stands in regard to something else. -Wren & Martin
परिभाषा : ऐसे शब्द जो संज्ञा या सर्वनाम से पहले लगाये जाते हैं और उनके बीच स्थान की दृष्टि से कुछ सम्बन्ध बतलाते हैं Preposition कहलाते हैं | 

Examples में underline किए हुए शब्द Prepositions हैं |

Rule 1. प्राय: In, At, Into, On, Upon, Within, After, To, With, By, Beside, Besides, Between, Among, From, For, Since, Over, Above, Behind, About, Along, Beyond, Through, Without, of आदि का प्रयोग Preposition की तरह होता है |
Examples :
(a) My sister lives in California.
(b) He jumped into the well.
(c) The glass is on the table.
(d) The cat jumped upon the table.
(e) She will return from London within a week.
(f) Your letter came after a month.
(g) Your son went to school.
(h) He wrote a letter with his pen.
(i) Terrorists were killed by Army.
(j) Your sheep was grazing beside my field. (Beside means 'By the side of' बिल्कुल नज़दीक)
(k) Besides this, I want one other book. (Besides means 'In addition to' अतिरिक्त)

Rule 2. प्राय: Preposition अपने object  पहले आता है |
Examples :
(a) There is a fox in the field.
(b) She is fond of Apples.

लेकिन निम्न दशाओं में यह rule लागू नहीं होता है :

(i) जब किसी Preposition का Object, Relative Pronoun 'that' है तो Preposition हमेशा अन्त में आयेगा |
Examples :
(a) Here is the pen that you asked for.
(b) This is the servant that I was speaking of.

(ii) जब Relative Pronoun छिपा हो तो Preposition वाक्य के अन्त में आता है |
Examples :
(a) This is the book (which) I was talking about.
(b) She found (what) she was looking for.

(iii) Preposition वाक्य के अन्त में आता है जब उसका Object कोई Interrogative Pronoun हो |
(a) Where did she came from ?
(b) Whom were you speaking to ?

Rule 3. Considering, barring, concerning, during, pending, touching, regarding आदि स्वयं Prepositions का काम करते हैं इसलिए इन शब्दों के बाद Prepositions का प्रयोग नहीं होता हैं | 
Example :
Incorrect : Concerning about his work, Vivek is not careless.
Correct : Concerning his work, Vivek is not careless.

Rule 4. एक साथ दो Prepositions का प्रयोग नहीं होता है | 
Example :
Incorrect : In spite of these things she was against of divorce.
Correct : In spite of these things she was against divorce.

Rule 5. Befit, combat, order, obey, pervade, recommend, resemble, sign, violate आदि Transitive Verbs हैं इसलिए इनके बाद किसी भी Preposition का प्रयोग नहीं करते है | 
Example :
Incorrect :  She resembles with her mother.
Correct : She resembles her mother.

Rule 6. निम्नलिखित Phrases का प्रयोग Prepositions की तरह करते है | 
Examples : According to, Because of, By means of, For the sake of, On behalf of, With regard to, On account of, Due to आदि | 
(a) On account of hard work she passed.
(b) Due to his carelessness he suffered miserably.

Rule 7.  निम्नलिखित शब्दों के बाद प्राय: Preposition 'for' का प्रयोग करते है :
Affection, anxiety, ambition, aptitude, appetite, care, compensation, candidate, desire, eager, eligible, fit, good, grateful, guarantee, hope, match, need, opportunity, pity, prepared, proper, qualified, ready, sorry, sufficient, sure, useful, wish, yearn.

Rule 8.  निम्नलिखित शब्दों के बाद प्राय: Preposition 'from' का प्रयोग करते है :
Abstain, debar, deviate, differ, descent, emerge, exclude, prevent, protect, recover

Rule 9.  निम्नलिखित शब्दों के बाद प्राय: Preposition 'in का प्रयोग करते है :
Absorb, accomplish, accurate, correct, delight, defective, fail, honest, interested, versed

Rule 10.  निम्नलिखित शब्दों के बाद प्राय: Preposition 'of' का प्रयोग करते है :
Afraid, assured, assurance, aware, beware, boast, cautious, confident, desirous, devoid, die, dispose, experience, fearful, fond, greedy, guilty, ignorant, irrespective, proof, proud, sick, sure, weary, worthy

Rule 11.  निम्नलिखित शब्दों के बाद प्राय: Preposition 'on' का प्रयोग करते है :
Comment, decide, depend, embark, insist, resolve, subsist

Rule 12.  निम्नलिखित शब्दों के बाद प्राय: Preposition 'to' का प्रयोग करते है :
Access, acceptable, accustomed, addicted, adhere, affectionate, agreeable, apologise, appoint, applicable, appropriate, approach, attend, attention, belong, contrary, due, devoted, equal, exception, indifferent, key, listen, loyal, obliged, opposite, opposition, prefer, prior, reduced, refer, responsible, sacred, subject, true

Rule 13.  निम्नलिखित शब्दों के बाद प्राय: Preposition 'with' का प्रयोग करते है :
Acquaintance, afflicted, busy, comparison, comply, conformity, contented, cope, disagree, dispense, endowed, enmity, fill, gifted, infected, infested, inspired, intercourse, intimacy, invested, meddle, overcome, satisfied, sympathize

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The inclusion of Goods and Services Tax or GST has led the simplification of taxation and business but has impacted the living cost of a layman. The government has shown its support for the businesses; however the amount of tax people will pay has increased in various segments. Nevertheless introduction of GST has brought uniformity in taxes all across the nation.

All the products and services under GST are divided into five segments. The description of tax slab is as follows:

0% Slab covers some of the necessities such as fresh meat, egg, milk and services for instance hotels below 1000 tariff attracts no tax.

5% goods and services such as skimmed milk powder etc falls under this category. Transport services including railways and airways are categorised in 5 % slab.

Items such as cell phones, apparels, packed dry fruits etc, comes in the category of 12% slab; some of the services such as state run lotteries, are slammed with 12% of GST.

There is a long list of article in the slab of 18% covering from softwares, home appliances steel product and services such as liquor, telecom services etc.

28% of tax is the highest tax implied to any goods and services. Some of the items falling in these categories are chocolates, pan masala etc and the services such as private run lotteries and tariff of 5 star hotels.

With the application of new tax system it is easier for the government to control over the turnover and track business activities but again at the cost of common people. It is reasonable to have a common tax system to benefit the public and government.