UTC+05:40 is an identifier for a time offset from UTC of +05:40.
UTC+05:40 was sometimes used as an approximation for Nepal Time, which until 1986 was based on Kathmandu mean time, which is at 85°19'E or 5:41:16.
Since 1986 (2043 Bikram Era, used in Nepal) Nepal Time is UTC+05:45.
UTC+04:30 is an identifier for a time offset from UTC of +04:30. This time is used in:
UTC−10:00 is a time offset that subtracts 10 hours from Coordinated Universal Time (UTC). This time is used in: Hawaii, Alaska, French Polynesia and Cook islands (CKT)