ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯇ ꯕꯤꯜ › ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯇꯇ GST
ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯇ ꯕꯤꯂꯗ GST: ꯔꯦꯠ ꯀꯔꯤ ꯆꯠꯂꯤꯕꯒꯦ?
ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯇ ꯀꯌꯥꯅ 5% GST ꯂꯧꯏ꯫ ꯈꯔꯅ 18% ꯂꯧꯏ꯫ ꯈꯦꯠꯅꯕ ꯑꯁꯤ ꯆꯥꯛꯆꯥ-ꯏꯊꯛꯇꯒꯤ ꯅꯠꯇꯦ, ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯇ ꯀꯗꯥꯏꯗ ꯂꯩꯕꯒꯦ ꯃꯗꯨꯗꯒꯤꯅꯤ꯫
ꯔꯦꯠ ꯑꯅꯤ
| ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯇ ꯀꯗꯥꯏꯗ | GST | ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ |
|---|---|---|
| ꯇꯣꯉꯥꯟꯕ ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯇ, ꯀꯦꯐꯦ, ꯗꯥꯕꯥ, ꯐꯨꯗ ꯀꯣꯔꯠ, ꯑꯃꯁꯨꯡ "specified premises" ꯅꯠꯇꯕ ꯍꯣꯇꯦꯂꯒꯤ ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯇ | 5% (2.5% CGST + 2.5% SGST) | ꯐꯪꯗꯦ |
| "specified premises" ꯒꯤ ꯃꯅꯨꯡꯒꯤ ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯇ | 18% (9% + 9%) | ꯐꯪꯏ |
Specified premises, 1 ꯑꯦꯞꯔꯤꯜ 2025 ꯗꯒꯤ: ꯃꯃꯥꯡꯒꯤ ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯜ ꯆꯍꯤꯗ ꯀꯨꯊꯦꯛ ꯑꯃ ꯅꯨꯃꯤꯠ ꯈꯨꯗꯤꯡ ₹7,500 ꯗꯒꯤ ꯍꯦꯟꯅ ꯄꯤꯈꯤꯕ ꯍꯣꯇꯦꯜ ꯅꯠꯔꯒ ꯂꯩꯐꯝ, ꯅꯠꯔꯒ ꯃꯁꯥꯃꯛ specified premises ꯍꯥꯌꯅ ꯂꯥꯎꯊꯣꯀꯈꯤꯕ꯫ ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯇ ꯁꯔꯕꯤꯁꯇ ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯌꯥꯎꯗꯕ 5% ꯔꯦꯠ ꯑꯁꯤ 15 ꯅꯣꯚꯦꯝꯕꯔ 2017 ꯗꯒꯤ ꯆꯠꯂꯤ꯫
"ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯐꯪꯗꯦ" ꯍꯥꯌꯕꯁꯤꯅ ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯇꯅ ꯃꯁꯥꯒꯤ ꯂꯩꯕꯁꯤꯡꯗ (ꯄꯣꯠꯂꯝ, ꯃꯃꯜ ꯄꯤꯕ, ꯈꯨꯠꯂꯥꯏ) ꯄꯤꯈꯤꯕ GST ꯃꯁꯥꯒꯤ 5% ꯗꯒꯤ ꯂꯧꯊꯣꯀꯄ ꯌꯥꯗꯦ꯫ ꯂꯩꯕꯒꯤ ꯕꯤꯂꯁꯤꯡ ꯑꯗꯨꯝ ꯑꯣꯏꯅꯃꯛ ꯊꯝꯕꯤꯌꯨ: ꯑꯦꯀꯥꯎꯟꯇꯦꯟꯇꯀꯤ ꯍꯤꯁꯥꯕꯀꯤꯗꯃꯛ ꯃꯊꯧ ꯇꯥꯏ꯫
ꯇꯦꯛꯑꯋꯦ ꯑꯃꯁꯨꯡ ꯌꯨꯃꯗ ꯗꯦꯂꯤꯚꯔꯤ
ꯇꯦꯛꯑꯋꯦ ꯑꯃꯁꯨꯡ ꯃꯁꯥꯒꯤ ꯁ꯭ꯇꯥꯐꯅ ꯗꯦꯂꯤꯚꯔꯤ ꯇꯧꯕꯗꯁꯨ ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯇ ꯔꯦꯠ ꯑꯗꯨꯃꯛ ꯆꯠꯂꯤ꯫ ꯑꯣꯔꯗꯔꯒꯤ ꯃꯈꯜ ꯇꯦꯛꯑꯋꯦ ꯅꯠꯔꯒ ꯗꯦꯂꯤꯚꯔꯤ ꯈꯅꯕꯤꯌꯨ; ꯕꯤꯜ ꯑꯃꯁꯨꯡ ꯔꯦꯠ ꯑꯗꯨꯃꯛ ꯂꯩ꯫
ꯐꯨꯗ ꯗꯦꯂꯤꯚꯔꯤ ꯑꯦꯄꯀꯤ ꯑꯣꯔꯗꯔ
ꯏ-ꯀꯃꯔꯁ ꯑꯣꯄꯔꯦꯇꯔ (ꯑꯆꯧꯕ ꯐꯨꯗ ꯗꯦꯂꯤꯚꯔꯤ ꯑꯦꯞ) ꯒꯤ ꯈꯨꯠꯊꯥꯡꯗꯥ ꯄꯤꯕ ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯇ ꯁꯔꯕꯤꯁꯇ GST ꯑꯁꯤ 1 ꯖꯥꯅꯨꯋꯥꯔꯤ 2022 ꯗꯒꯤ CGST Act ꯀꯤ section 9(5) ꯒꯤ ꯃꯈꯥꯗ ꯑꯣꯄꯔꯦꯇꯔꯅ ꯂꯧꯏ ꯑꯃꯁꯨꯡ ꯊꯃꯖꯤꯜꯂꯤ꯫ ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯇꯅ ꯑꯣꯔꯗꯔ ꯑꯗꯨꯁꯤꯡꯗ ꯑꯃꯨꯛ ꯍꯟꯅ GST ꯂꯧꯗꯦ; ꯔꯤꯇꯔꯅꯗ ꯃꯈꯣꯌ ꯏ-ꯀꯃꯔꯁ ꯑꯣꯄꯔꯦꯇꯔꯒꯤ ꯈꯨꯠꯊꯥꯡꯗꯥ ꯁꯞꯂꯥꯏ ꯑꯣꯏꯅ ꯎꯠꯂꯤ꯫ ꯑꯣꯔꯗꯔ ꯑꯗꯨꯁꯤꯡꯒꯤ ꯕꯤꯜ ꯑꯦꯄꯅ ꯍꯥꯌꯕꯒꯨꯝꯅ ꯁꯦꯝꯕꯤꯌꯨ, ꯑꯃꯁꯨꯡ ꯃꯦꯀꯔ ꯑꯁꯤ ꯅꯍꯥꯛꯀꯤ ꯗꯥꯏꯟ-ꯏꯟ, ꯇꯦꯛꯑꯋꯦ ꯑꯃꯁꯨꯡ ꯆꯨꯃꯊꯣꯀꯄ ꯗꯦꯂꯤꯚꯔꯤꯒꯤꯗꯃꯛ ꯁꯤꯖꯤꯟꯅꯕꯤꯌꯨ꯫
ꯀꯝꯄꯣꯖꯤꯁꯟ
ꯑꯄꯤꯛꯄ ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯇꯅ ꯀꯝꯄꯣꯖꯤꯁꯟ ꯈꯅꯕ ꯌꯥꯏ: ꯃꯁꯤꯅ ꯇꯔꯅꯑꯣꯚꯔꯒꯤ ꯂꯦꯞꯄ ꯄꯔꯁꯦꯟꯇ (ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯇ ꯁꯔꯕꯤꯁꯀꯤꯗꯃꯛ 5%) ꯃꯁꯥꯒꯤ ꯈꯣꯃꯗꯒꯤ GST ꯑꯣꯏꯅ ꯄꯤꯔꯤ, ꯑꯃꯁꯨꯡ ꯕꯤꯂꯗ GST ꯎꯠꯄ ꯌꯥꯗꯦ ꯂꯧꯕꯁꯨ ꯌꯥꯗꯦ꯫ ꯁꯦꯇꯤꯡꯗ "ꯀꯝꯄꯣꯖꯤꯁꯟ" ꯈꯅꯕꯤꯌꯨ: ꯕꯤꯜ ꯑꯁꯤ ꯃꯊꯧ ꯇꯥꯕ ꯋꯥꯍꯩꯒ ꯂꯣꯌꯅꯅ ꯕꯤꯜ ꯑꯣꯐ ꯁꯞꯂꯥꯏ ꯑꯣꯏꯔꯀꯏ꯫ ꯇꯔꯅꯑꯣꯚꯔꯒꯤ ꯂꯤꯃꯤꯠ ꯑꯃꯁꯨꯡ ꯊꯧꯗꯥꯡꯁꯤꯡ GST ꯄꯣꯔꯇꯦꯂꯗ ꯂꯩ; ꯈꯅꯗ꯭ꯔꯤꯉꯩꯗ ꯑꯦꯀꯥꯎꯟꯇꯦꯟꯇꯇ ꯍꯪꯕꯤꯌꯨ꯫
GST ꯌꯥꯎꯕ ꯃꯃꯜ ꯅꯠꯔꯒ GST ꯇꯣꯉꯥꯟꯅ?
ꯃꯦꯅꯨꯗ ꯌꯥꯝꯅ ꯇꯦꯛꯁꯀꯤ ꯃꯃꯥꯡꯒꯤ ꯃꯃꯜ ꯂꯩ ꯑꯃꯁꯨꯡ ꯕꯤꯂꯗ GST ꯍꯥꯄꯆꯤꯜꯂꯤ꯫ ꯅꯍꯥꯛꯀꯤ ꯃꯦꯅꯨꯒꯤ ꯃꯃꯂꯗ GST ꯌꯥꯎꯔꯕꯗꯤ "ꯃꯦꯅꯨꯒꯤ ꯃꯃꯂꯗ GST ꯌꯥꯎꯔꯦ" ꯀꯤ ꯇꯤꯛ ꯇꯧꯕꯤꯌꯨ: ꯃꯇꯝ ꯑꯗꯨꯗ ꯕꯤꯂꯅ ꯃꯤꯔꯣꯜꯁꯤꯡꯅ ꯃꯦꯅꯨꯗ ꯎꯈꯤꯕ ꯄꯨꯟꯁꯤꯟꯕ ꯑꯗꯨꯃꯛ ꯎꯠꯂꯤ, ꯑꯃꯁꯨꯡ ꯇꯦꯛꯁ ꯃꯗꯨꯗꯒꯤ ꯇꯣꯉꯥꯟꯅ ꯂꯧꯊꯣꯀꯏ꯫