ꯐꯤ ꯔꯤꯁꯤꯠ › ꯐꯤꯗ GST
ꯁ꯭ꯀꯨꯜ ꯐꯤ ꯑꯃꯁꯨꯡ ꯀꯣꯆꯤꯡ ꯐꯤꯗ GST
GST ꯆꯠꯂꯤꯕꯔꯥ ꯅꯠꯇꯔꯥ ꯍꯥꯌꯕꯁꯤ ꯀꯔꯤ ꯇꯝꯕꯤꯕꯒꯦ ꯑꯃꯁꯨꯡ ꯀꯅꯥꯅ ꯇꯝꯕꯤꯕꯒꯦ ꯍꯥꯌꯕꯗ ꯃꯈꯥ ꯄꯣꯟꯏ꯫
ꯁ꯭ꯀꯨꯜ: ꯊꯥꯗꯣꯀꯄ
ꯃꯍꯩ ꯇꯝꯐꯃꯅ ꯃꯁꯥꯒꯤ ꯃꯍꯩꯔꯣꯏꯁꯤꯡꯗ ꯄꯤꯕ ꯁꯔꯕꯤꯁꯁꯤꯡ GST ꯗꯒꯤ ꯊꯥꯗꯣꯛꯂꯦ, ꯃꯍꯩ ꯑꯁꯤ ꯃꯁꯤꯒꯨꯝꯕ ꯑꯣꯏꯔꯕꯗꯤ:
- ꯄ꯭ꯔꯤ-ꯁ꯭ꯀꯨꯂꯗꯒꯤ ꯍꯥꯏꯌꯔ ꯁꯦꯀꯦꯟꯗꯔꯤ ꯁ꯭ꯀꯨꯜ ꯅꯠꯔꯒ ꯃꯗꯨꯒ ꯃꯥꯟꯅꯕ ꯐꯥꯑꯣꯕ,
- ꯑꯥꯏꯅꯅ ꯌꯥꯕ ꯐꯪꯕ ꯀ꯭ꯕꯥꯂꯤꯐꯤꯀꯦꯁꯟ ꯐꯪꯅꯕ ꯀꯣꯔꯁꯀꯤ ꯁꯔꯨꯛ, ꯅꯠꯔꯒ
- ꯌꯥꯕ ꯐꯪꯕ ꯚꯣꯀꯦꯁꯅꯦꯜ ꯃꯍꯩꯒꯤ ꯀꯣꯔꯁ꯫
ꯃꯁꯤ Notification 12/2017-Central Tax (Rate) ꯒꯤ ꯑꯦꯟꯠꯔꯤ 66 ꯗꯒꯤ ꯂꯥꯀꯏ꯫ ꯁ꯭ꯀꯨꯂꯅ ꯃꯁꯥꯒꯤ ꯃꯍꯩꯔꯣꯏꯁꯤꯡꯗꯒꯤ ꯂꯧꯕ ꯇ꯭ꯌꯨꯁꯟ, ꯑꯦꯗꯃꯤꯁꯟ ꯑꯃꯁꯨꯡ ꯆꯥꯡꯌꯦꯡ ꯐꯤ ꯃꯁꯤꯗ ꯆꯨꯡꯏ꯫ ꯑꯇꯣꯞꯄ ꯆꯥꯔꯖꯁꯤꯡ (ꯌꯨꯅꯤꯐꯣꯔꯝ ꯅꯠꯔꯒ ꯂꯥꯏꯔꯤꯛ ꯌꯣꯟꯕ, ꯍꯣꯁ꯭ꯇꯦꯜ, ꯊꯧꯔꯝ) ꯀꯔꯝꯅ ꯌꯦꯡꯒꯅꯤ, ꯑꯦꯀꯥꯎꯟꯇꯦꯟꯇꯇ ꯍꯪꯕꯤꯌꯨ꯫
ꯃꯦꯀꯔꯗ "ꯊꯥꯗꯣꯀꯄ: ꯍꯥꯏꯌꯔ ꯁꯦꯀꯦꯟꯗꯔꯤ ꯐꯥꯑꯣꯕꯒꯤ ꯁ꯭ꯀꯨꯜ ꯃꯍꯩ" ꯈꯅꯕꯤꯌꯨ꯫ ꯃꯍꯩ ꯁꯔꯕꯤꯁ ꯊꯥꯗꯣꯛꯂꯦ ꯍꯥꯌꯕ ꯂꯥꯏꯟ ꯔꯤꯁꯤꯠꯇ ꯄ꯭ꯔꯤꯟꯇ ꯑꯣꯏ꯫
ꯀꯣꯆꯤꯡ, ꯇ꯭ꯌꯨꯁꯟ ꯑꯃꯁꯨꯡ ꯀ꯭ꯂꯥꯁꯁꯤꯡ: 18%
ꯃꯥꯏꯄꯥꯀꯄꯒꯤ ꯆꯥꯡꯌꯦꯡꯒꯤ ꯄ꯭ꯔꯥꯏꯚꯦꯠ ꯀꯣꯆꯤꯡ, ꯇ꯭ꯌꯨꯁꯟ ꯀ꯭ꯂꯥꯁ ꯑꯃꯁꯨꯡ ꯄꯥꯝꯕꯒꯤ ꯀ꯭ꯂꯥꯁ (ꯏꯁꯩ, ꯖꯒꯣꯏ, ꯑꯥꯏꯅꯒꯤ ꯀ꯭ꯕꯥꯂꯤꯐꯤꯀꯦꯁꯟ ꯄꯤꯗꯕ ꯀꯝꯞꯌꯨꯇꯔ ꯀꯣꯔꯁ) 18% ꯇꯦꯛꯁꯀꯤ ꯃꯈꯥꯗ ꯂꯩ (SAC 9992)꯫
- ꯀꯣꯆꯤꯡ ꯁꯦꯟꯇꯔꯒꯤ ꯆꯍꯤꯒꯤ ꯇꯔꯅꯑꯣꯚꯔ ₹20 ꯂꯥꯈ (ꯑꯈꯟꯅꯕ ꯀꯦꯇꯦꯒꯣꯔꯤꯒꯤ ꯁ꯭ꯇꯦꯠ ꯈꯔꯗ ₹10 ꯂꯥꯈ) ꯍꯦꯟꯂꯀꯄꯒ ꯂꯣꯌꯅꯅ GST ꯔꯦꯖꯤꯁ꯭ꯠꯔꯦꯁꯟ ꯃꯊꯧ ꯇꯥꯏ꯫
- ꯃꯗꯨꯗꯒꯤ ꯍꯟꯊꯕ ꯑꯃꯁꯨꯡ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ: GST ꯂꯧꯕ ꯌꯥꯔꯣꯏ꯫ "GST ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ" ꯈꯅꯕꯤꯌꯨ꯫
- ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ: 18% ꯈꯅꯕꯤꯌꯨ꯫ ꯅꯍꯥꯛꯀꯤ ꯐꯤ ꯂꯤꯁ꯭ꯇꯇ GST ꯍꯥꯟꯅꯗꯒꯤ ꯌꯥꯎꯔꯕꯗꯤ "ꯐꯤꯗ GST ꯌꯥꯎꯔꯦ" ꯀꯤ ꯇꯤꯛ ꯇꯧꯕꯤꯌꯨ; ꯔꯤꯁꯤꯠꯅ ꯐꯤꯒꯤ ꯃꯅꯨꯡꯒꯤ GST ꯎꯠꯂꯤ꯫
ꯈꯨꯗꯝ
ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯀꯣꯆꯤꯡ ꯁꯦꯟꯇꯔ ꯑꯃꯅ GST ꯌꯥꯎꯅ ꯊꯥ ꯈꯨꯗꯤꯡ ₹11,800 ꯂꯧꯏ꯫ ꯇꯦꯛꯁꯦꯕꯜ ꯚꯦꯜꯌꯨ ₹10,000, GST ₹1,800 (₹900 CGST + ₹900 SGST)꯫ ꯐꯤ ꯂꯤꯁ꯭ꯇꯇ ₹10,000 ꯑꯃꯁꯨꯡ GST ꯇꯣꯉꯥꯟꯅ ꯏꯔꯕꯗꯤ "ꯐꯤꯗ GST ꯌꯥꯎꯔꯦ" ꯀꯤ ꯇꯤꯛ ꯂꯧꯊꯣꯀꯄꯤꯌꯨ: ꯃꯑꯣꯡ ꯑꯅꯤꯃꯛꯇ ꯃꯃꯥ-ꯃꯄꯥꯅ ₹11,800 ꯈꯛꯇꯃꯛ ꯄꯤꯔꯤ꯫