ᱯᱷᱤᱥ ᱨᱚᱥᱤᱫ › ᱯᱷᱤᱥ ᱨᱮ GST
ᱤᱥᱠᱩᱞ ᱯᱷᱤᱥ ᱟᱨ ᱠᱳᱪᱤᱝ ᱯᱷᱤᱥ ᱨᱮ GST
GST ᱞᱟᱹᱜᱩᱜᱼᱟ ᱥᱮ ᱵᱟᱝ, ᱱᱚᱣᱟ ᱪᱮᱫ ᱯᱟᱲᱦᱟᱣᱚᱜᱼᱟ ᱟᱨ ᱚᱠᱟᱭ ᱯᱟᱲᱦᱟᱣᱟ ᱚᱱᱟ ᱨᱮ ᱥᱚᱢᱵᱚᱫᱷ ᱢᱮᱱᱟᱜᱼᱟ᱾
ᱤᱥᱠᱩᱞ: ᱪᱷᱩᱴ
ᱥᱮᱪᱮᱫ ᱥᱟᱸᱥᱛᱷᱟᱱ ᱟᱡᱟᱜ ᱯᱟᱲᱦᱟᱣᱤᱭᱟᱹ ᱠᱚ ᱮᱢ ᱥᱟᱨᱵᱷᱤᱥ GST ᱠᱷᱚᱱ ᱪᱷᱩᱴ ᱢᱮᱱᱟᱜᱼᱟ, ᱡᱚᱦᱚᱜ ᱥᱮᱪᱮᱫ ᱱᱚᱶᱟ ᱞᱮᱠᱟ:
- ᱯᱨᱤ-ᱤᱥᱠᱩᱞ ᱠᱷᱚᱱ ᱦᱟᱭᱟᱨ ᱥᱮᱠᱮᱱᱰᱟᱨᱤ ᱤᱥᱠᱩᱞ ᱥᱮ ᱚᱱᱟ ᱥᱚᱢᱟᱱ ᱦᱟᱹᱵᱤᱡ,
- ᱟᱹᱭᱤᱱ ᱛᱮ ᱢᱟᱱᱟᱣ ᱡᱚᱜᱭᱚᱛᱟ ᱧᱟᱢ ᱞᱟᱹᱜᱤᱫ ᱠᱳᱨᱥ ᱨᱮᱭᱟᱜ ᱦᱟᱹᱴᱤᱧ, ᱥᱮ
- ᱢᱟᱱᱟᱣ ᱵᱷᱚᱠᱮᱥᱚᱱᱟᱞ ᱥᱮᱪᱮᱫ ᱠᱳᱨᱥ᱾
ᱱᱚᱣᱟ Notification 12/2017-Central Tax (Rate) ᱨᱮᱭᱟᱜ ᱮᱱᱴᱨᱤ 66 ᱠᱷᱚᱱ ᱦᱮᱡᱚᱜᱼᱟ᱾ ᱤᱥᱠᱩᱞ ᱟᱡᱟᱜ ᱯᱟᱲᱦᱟᱣᱤᱭᱟᱹ ᱠᱷᱚᱱ ᱦᱟᱛᱟᱣ ᱴᱤᱭᱩᱥᱚᱱ, ᱵᱷᱚᱨᱛᱤ ᱟᱨ ᱯᱚᱨᱤᱠᱷᱟ ᱯᱷᱤᱥ ᱱᱚᱣᱟ ᱨᱮ ᱦᱮᱡᱚᱜᱼᱟ᱾ ᱮᱴᱟᱜ ᱪᱟᱨᱡᱽ (ᱩᱱᱤᱯᱷᱚᱨᱢ ᱥᱮ ᱯᱚᱛᱚᱵ ᱟᱠᱨᱤᱧ, ᱦᱚᱥᱴᱮᱞ, ᱠᱟᱹᱢᱤ) ᱪᱮᱫ ᱞᱮᱠᱟ ᱧᱮᱞᱚᱜᱼᱟ, ᱮᱠᱟᱣᱩᱱᱴᱮᱱᱴ ᱥᱮᱫ ᱠᱩᱞᱤ ᱢᱮ᱾
ᱢᱮᱠᱟᱨ ᱨᱮ "ᱪᱷᱩᱴ: ᱦᱟᱭᱟᱨ ᱥᱮᱠᱮᱱᱰᱟᱨᱤ ᱦᱟᱹᱵᱤᱡ ᱤᱥᱠᱩᱞ ᱥᱮᱪᱮᱫ" ᱵᱟᱪᱷᱟᱣ ᱢᱮ᱾ ᱥᱮᱪᱮᱫ ᱥᱟᱨᱵᱷᱤᱥ ᱪᱷᱩᱴ ᱨᱮ ᱢᱮᱱᱟᱜᱼᱟ, ᱱᱚᱣᱟ ᱞᱟᱭᱤᱱ ᱨᱚᱥᱤᱫ ᱨᱮ ᱯᱨᱤᱱᱴᱚᱜᱼᱟ᱾
ᱠᱳᱪᱤᱝ, ᱴᱤᱭᱩᱥᱚᱱ ᱟᱨ ᱠᱞᱟᱥ: 18%
ᱯᱮᱨᱮᱡ ᱯᱚᱨᱤᱠᱷᱟ ᱨᱮᱭᱟᱜ ᱯᱨᱟᱭᱣᱮᱴ ᱠᱳᱪᱤᱝ, ᱴᱤᱭᱩᱥᱚᱱ ᱠᱞᱟᱥ ᱟᱨ ᱥᱟᱹᱠᱷ ᱠᱞᱟᱥ (ᱥᱮᱨᱮᱧ, ᱮᱱᱮᱡ, ᱟᱹᱭᱤᱱ ᱡᱚᱜᱭᱚᱛᱟ ᱵᱟᱝ ᱮᱢᱚᱜ ᱠᱚᱢᱯᱭᱩᱴᱚᱨ ᱠᱳᱨᱥ) 18% ᱴᱮᱠᱥ ᱨᱮ ᱦᱮᱡᱚᱜᱼᱟ (SAC 9992)᱾
- ᱠᱳᱪᱤᱝ ᱥᱮᱱᱴᱟᱨ ᱨᱮᱭᱟᱜ ᱥᱮᱨᱢᱟ ᱴᱟᱨᱱᱳᱵᱷᱟᱨ ₹20 ᱞᱟᱠᱷ (ᱛᱤᱱᱟᱹᱜ ᱜᱟᱱ ᱟᱞᱟᱜ ᱥᱴᱮᱴ ᱨᱮ ᱢᱤᱫ ₹10 ᱞᱟᱠᱷ) ᱯᱟᱨ ᱥᱟᱵᱟᱜ ᱛᱮ GST ᱨᱮᱡᱤᱥᱴᱨᱮᱥᱚᱱ ᱞᱟᱹᱠᱛᱤᱭᱟ᱾
- ᱚᱱᱟ ᱠᱷᱚᱱ ᱠᱚᱢ ᱟᱨ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ: GST ᱵᱟᱝ ᱦᱟᱛᱟᱣ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ᱾ "GST ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ" ᱵᱟᱪᱷᱟᱣ ᱢᱮ᱾
- ᱨᱮᱡᱤᱥᱴᱟᱨ: 18% ᱵᱟᱪᱷᱟᱣ ᱢᱮ᱾ ᱟᱢᱟᱜ ᱯᱷᱤᱥ ᱞᱤᱥᱴ ᱨᱮ GST ᱞᱟᱦᱟᱛᱮᱜᱮ ᱢᱮᱱᱟᱜ ᱞᱮᱠᱷᱟᱱ "ᱯᱷᱤᱥ ᱨᱮ GST ᱢᱮᱱᱟᱜᱼᱟ" ᱨᱮᱭᱟᱜ ᱴᱤᱠ ᱮᱢ ᱢᱮ; ᱨᱚᱥᱤᱫ ᱯᱷᱤᱥ ᱵᱷᱤᱛᱨᱤ GST ᱩᱫᱩᱜᱟ᱾
ᱧᱮᱞ ᱞᱮᱠᱟ
ᱢᱤᱫ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱠᱳᱪᱤᱝ ᱥᱮᱱᱴᱟᱨ GST ᱥᱟᱞᱟᱜ ᱪᱟᱸᱫᱚ ᱞᱮᱠᱟ ₹11,800 ᱦᱟᱛᱟᱣᱟ᱾ ᱴᱮᱠᱥᱮᱵᱚᱞ ᱵᱮᱞᱭᱩ ₹10,000, GST ₹1,800 (₹900 CGST + ₹900 SGST)᱾ ᱯᱷᱤᱥ ᱞᱤᱥᱴ ᱨᱮ ₹10,000 ᱟᱨ GST ᱟᱞᱟᱜ ᱚᱞ ᱞᱮᱠᱷᱟᱱ "ᱯᱷᱤᱥ ᱨᱮ GST ᱢᱮᱱᱟᱜᱼᱟ" ᱨᱮᱭᱟᱜ ᱴᱤᱠ ᱚᱪᱚᱜ ᱢᱮ: ᱵᱟᱨᱭᱟ ᱦᱚᱨ ᱨᱮ ᱟᱹᱭᱚ-ᱟᱯᱟ ₹11,800 ᱜᱮ ᱮᱢᱟ᱾