Answer: (B)

Explanation: Border Adjustment Tax (BAT) is a duty that is proposed to be imposed on imported goods in addition to the customs levy that gets charged at the port of entry. Hence, statement 1 is correct.
BAT is a fiscal measure that imposes a charge on goods or services in accordance with the destination principle of taxation. Under this principle, a government taxes products based on the location of their sale to the final consumer rather than on the location of their production or origin. Hence, statement 2 is not correct.
Generally, BAT seeks to promote “equal conditions of competition” for foreign and domestic companies supplying products or services within a taxing jurisdiction. The World Trade Organisation (WTO) rules allow for the adjustment of certain types of internal taxes at the border under certain conditions. The main conditions are:
- The tax must be applied equally to imports and “like” domestic products.
- The tax must be “borne” by a product and not be “direct”.
- A permitted border tax adjustment must not subsidize exports.
Hence, statement 3 is correct.

Answer: (B)

Explanation: A Geoglyphs is a work of art which is created by arranging or moving objects within a landscape. These objects are usually stones or earth. They are the intentional human-made renderings. These are usually made by removing or clearing sand or stones or sometimes adding stones. This creates the contrast between the figure and the ground, enhancing visibility. Hence, statement 1 is not correct. They are typically formed by clastic rocks or similarly durable elements of the landscape, such as stones, stone fragments, gravel, or earth. There are two types of Geoglyphs; namely a positive and negative Geoglyphs. Positive geoglyph: It is formed by the arrangement and alignment of materials on the ground in a manner akin to petroforms (which are simply outlines created using boulders).
Negative geoglyph: It is formed by removing part of the natural ground surface to create differently coloured or textured ground in a manner akin to petroglyphs.
There is another variation of a geoglyph that involves seeding plants in a special design. The design usually takes years to see since it depends on the plants growing. This type of geoglyph is called an arborglyph. Hence, statement 2 is correct.

Answer: (C)

Explanation: A landslide has damaged part of the under-construction 2000 MW Lower Subansiri Hydroelectric project in Arunachal Pradesh and Assam which has affected the flow in the Subansiri River downstream. The Subansiri River (Chayul Chu in Tibet) is a trans-Himalayan River and a tributary (right bank) of the Brahmaputra River. It flows through Tibet's Lhuntse County in the Shannan Prefecture, and the Indian states of Arunachal Pradesh and Assam. The Subansiri is approx. 518 km (322 mi) long, with a drainage basin 32,640 square km (12,600 sq mi). It is the largest tributary of the Brahmaputra contributing 7.92% of the Brahmaputra's total flow. Hence, option (c) is correct.

Answer: (B)

Explanation: Recently, the Union Agriculture Ministry, in collaboration with the Wadhwani Institute for Artificial Intelligence (Wadhwani AI), developed ‘Krishi 24/7’. It is the first-ever AI-powered solution for automated agricultural news monitoring and analysis, with support from Google.org. The tool scans news articles in multiple languages and translates them into English. It extracts essential information from news articles, such as headline, crop name, event type, date, location, severity, summary, and source link, ensuring that the ministry receives timely updates on relevant events published on the web. It addresses the need for an efficient mechanism to identify and manage agricultural news articles of interest to aid timely decision-making. It will aid the Department of Agriculture and Farmers Welfare (DA&FW) to identify relevant news, generate timely alerts, and take prompt action to protect farmers' interests and promote sustainable agricultural growth through improved decision-making. Hence, option (b) is correct.

Answer: (B)

Explanation: The 5th World Coffee Conference (WCC) was held in Bengaluru, and organized by the International Coffee Organization (ICO), a UN body focused on highlighting the economic importance of coffee. It is being held for the first time in an Asian coffee-producing country. ICO (established in 1963, under the UN; HQ: London) serves as the only intergovernmental organization for coffee. It administers the International Coffee Agreement (ICA), an important instrument for development cooperation. Aims to strengthen the coffee sector and promote sustainable growth for the Global Coffee Value Chain (G-CVC). It is the sole intergovernmental coffee organization, uniting exporting and importing governments. It has 43 exporting members (including India) and 6 importing members. Hence, statement 3 is not correct.