Calcutta: The Council for the Indian School Certificate Examinations has replaced the topic "value added tax (VAT)" in its ICSE mathematics syllabus with one on the new "goods and services tax (GST)".
"VAT has become obsolete and has been replaced with GST in the ICSE 2020 mathematics syllabus. Considering the above facts, you are being informed that VAT will not be tested in the ICSE 2019 mathematics examinations. Kindly inform the candidates and teachers accordingly," states a circular issued by Gerry Arathoon, secretary and chief executive of the council, on its career portal.
Students who appear for the ICSE examinations next year won't have to answer questions either on VAT or GST.
It is only in 2020 that the first batch of students will be tested on the contents of the GST chapter, according to the principal of an ICSE school in Calcutta.
"In 2019, ICSE mathematics tests will have no questions on any of the two topics - VAT and GST," the principal said.
The council had previously announced that students would be required to answer questions on VAT till the 2019 ICSE examination.
The council later changed its decision and issued a circular on Saturday informing all affiliated schools about excluding the topic on VAT for the 2019 ICSE examination.
"We welcome the decision of the council to stop testing students on VAT from 2019 ICSE. This taxation system is not relevant at present. There is no use teaching a taxation system that is no longer practised in the country," said Sujoy Biswas, principal of Ram Mohan Mission High School.
The topic on VAT was incorporated into the ICSE mathematics syllabus nearly 13 years ago after its implementation in 2005.
VAT is included in the commercial mathematics section of the ICSE Class X mathematics syllabus.
The chapter on VAT covers computation of tax, including problems involving discounts, list price, profit, loss and basic/cost price.
"The introduction of the chapter on GST is aimed to encourage students to get the basic idea and knowledge of the new system," said Nabarun De, principal of Central Modern School.
The council has yet to finalise the chapter, though.