Is Baking Soda And Baking Powder Same?

Both baking soda and baking powder are raising agents, they are added to baked goods before cooking to produce carbon dioxide and cause them to 'rise'. Baking powder contains baking soda, but the two substances are used under different conditions.
You need to bake recipes which call for baking soda or baking powder immediately, or else they will fall flat!

They are definitely two different things. Baking soda is normally for baking goods that don't raise too much and baking powder is for goods that helps them to raise a lot.