ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯇ ꯕꯤꯜ › ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯇ ꯕꯤꯜ ꯐꯣꯔꯃꯦꯠ

ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯇ ꯕꯤꯜ ꯐꯣꯔꯃꯦꯠ

ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯇꯀꯤ ꯕꯤꯜ ꯑꯁꯤ ꯁꯔꯕꯤꯁ ꯑꯃꯒꯤ ꯇꯦꯛꯁ ꯏꯅꯚꯣꯏꯁꯅꯤ꯫ ꯃꯗꯨꯗ ꯀꯔꯤ ꯂꯩꯒꯗꯒꯦ, ꯑꯃꯁꯨꯡ ꯅꯍꯥꯛꯀꯤ ꯕꯤꯜ ꯃꯥꯟꯅꯍꯟꯅꯕ ꯈꯨꯗꯝ ꯑꯃ꯫

ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯇꯀꯤ ꯇꯦꯛꯁ ꯏꯅꯚꯣꯏꯁꯇ ꯀꯔꯤ ꯂꯩꯕꯒꯦ

• ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯇꯀꯤ ꯃꯃꯤꯡ, ꯃꯐꯝ ꯑꯃꯁꯨꯡ GSTIN꯫
• ꯕꯤꯜ ꯅꯝꯕꯔ (ꯃꯌꯦꯛ 16 ꯐꯥꯑꯣꯕ, ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯜ ꯆꯍꯤ ꯈꯨꯗꯤꯡꯗ ꯃꯈꯥ ꯆꯠꯅꯕ ꯁꯤꯔꯤꯖ ꯑꯃ) ꯑꯃꯁꯨꯡ ꯇꯥꯡ꯫
• ꯗꯤꯁ ꯅꯠꯔꯒ ꯊꯛꯄ ꯄꯣꯠ ꯈꯨꯗꯤꯡꯃꯛ ꯃꯁꯤꯡ, ꯃꯃꯜ ꯑꯃꯁꯨꯡ ꯁꯦꯂꯒ ꯂꯣꯌꯅꯅ꯫
• ꯗꯤꯁꯀꯥꯎꯟꯇ ꯂꯩꯔꯕꯗꯤ, ꯇꯦꯛꯁꯀꯤ ꯃꯃꯥꯡꯗ꯫
• ꯇꯦꯛꯁꯦꯕꯜ ꯚꯦꯜꯌꯨ, CGST ꯑꯃꯁꯨꯡ SGST (ꯅꯠꯔꯒ IGST) ꯃꯈꯣꯌꯒꯤ ꯔꯦꯇꯀ ꯂꯣꯌꯅꯅ, ꯑꯃꯁꯨꯡ ꯄꯨꯟꯁꯤꯟꯕ꯫
• ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯇ ꯁꯔꯕꯤꯁꯀꯤꯗꯃꯛ SAC 9963 (accommodation, food and beverage services)꯫
• ꯀꯝꯄꯦꯅꯤ ꯃꯤꯔꯣꯜꯅ GSTIN ꯄꯤꯔꯕꯗꯤ ꯃꯗꯨ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯃꯈꯣꯌꯅ ꯁꯦꯟꯊꯣꯛ ꯑꯁꯤ ꯃꯈꯣꯌꯒꯤ ꯍꯤꯁꯥꯕꯇ ꯎꯠꯄ ꯌꯥꯒꯅꯤ꯫

ꯀꯝꯄꯣꯖꯤꯁꯅꯗ ꯕꯤꯜ ꯑꯁꯤ GST ꯌꯥꯎꯗꯕ ꯕꯤꯜ ꯑꯣꯐ ꯁꯞꯂꯥꯏꯅꯤ, ꯃꯗꯨꯗ "composition taxable person, not eligible to collect tax on supplies" ꯏꯒꯗꯕꯅꯤ꯫ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯇꯅ GST ꯌꯥꯎꯗꯅ ꯃꯔꯥꯜ ꯂꯩꯇꯕ ꯕꯤꯜ ꯄꯤꯔꯤ꯫

ꯈꯨꯗꯝ (5% GST)

ꯑꯥꯏꯇꯦꯝ	ꯃꯁꯤꯡ	ꯃꯃꯜ	ꯁꯦꯜ
Paneer tikka	1	280.00	280.00
Dal makhani	1	240.00	240.00
Butter naan	4	45.00	180.00
Sweet lassi	2	90.00	180.00

• ꯆꯥꯛ ꯑꯃꯁꯨꯡ ꯊꯛꯄ ꯄꯣꯠ ₹880.00, ꯗꯤꯁꯀꯥꯎꯟꯇ 10% −₹88.00, ꯇꯦꯛꯁꯦꯕꯜ ꯚꯦꯜꯌꯨ ₹792.00
• CGST 2.5% ₹19.80 + SGST 2.5% ₹19.80 = GST ₹39.60
• ꯄꯨꯟꯁꯤꯟꯕ ₹831.60, ꯔꯥꯎꯟꯗ ꯑꯣꯐ +₹0.40, ꯕꯤꯜ ₹832.00

(ꯗꯤꯁ ꯑꯃꯁꯨꯡ ꯃꯃꯂꯁꯤꯡ ꯈꯨꯗꯝ ꯈꯛꯇꯅꯤ꯫)

ꯑꯔꯥꯟꯕ ꯑꯁꯤꯁꯤꯡ ꯇꯧꯒꯅꯨ

• ꯇꯣꯉꯥꯟꯕ ꯗꯤꯁꯁꯤꯡꯗ ꯇꯣꯉꯥꯟꯕ GST ꯔꯦꯠ꯫ ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯇ ꯁꯔꯕꯤꯁꯇ ꯁꯔꯕꯤꯁ ꯑꯃ ꯑꯣꯏꯅ ꯇꯦꯛꯁ ꯂꯧꯏ: ꯕꯤꯜ ꯄꯨꯝꯕꯗ ꯔꯦꯠ ꯑꯃꯈꯛ꯫
• ꯍꯪꯗꯅ ꯁꯔꯕꯤꯁ ꯆꯥꯔꯖ ꯍꯥꯄꯆꯤꯟꯕ꯫ ꯃꯁꯤ ꯄꯥꯝꯕ ꯃꯇꯨꯡ ꯏꯟꯅꯅꯤ; ꯌꯦꯡꯕꯤꯌꯨ ꯁꯔꯕꯤꯁ ꯆꯥꯔꯖꯀꯤ ꯅꯤꯌꯝ꯫
• ꯔꯦꯖꯤꯁ꯭ꯠꯔꯦꯁꯟ ꯌꯥꯎꯗꯅ GST ꯂꯧꯕ, ꯅꯠꯔꯒ ꯀꯝꯄꯣꯖꯤꯁꯅꯗ꯫ ꯀꯝꯄꯣꯖꯤꯁꯅꯒꯤ ꯃꯄꯥꯟꯗ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯇꯈꯛꯇꯅ GST ꯂꯧꯕ ꯌꯥꯏ꯫
• GST ꯕꯤꯂꯗ ꯌꯨ꯫ ꯊꯛꯄ ꯌꯨ GST ꯒꯤ ꯃꯄꯥꯟꯗ ꯂꯩ ꯑꯃꯁꯨꯡ ꯃꯗꯨꯗ ꯁ꯭ꯇꯦꯇꯅ ꯇꯦꯛꯁ ꯂꯧꯏ; ꯅꯍꯥꯛꯀꯤ ꯁ꯭ꯇꯦꯠꯀꯤ ꯅꯤꯌꯃꯒꯤ ꯃꯇꯨꯡ ꯏꯟꯅ ꯃꯗꯨꯒꯤ ꯕꯤꯜ GST ꯕꯤꯂꯗꯒꯤ ꯇꯣꯉꯥꯟꯅ ꯁꯦꯝꯕꯤꯌꯨ꯫