ꯕꯤꯂꯤꯡ › CGST, SGST ꯅꯠꯔꯒꯥ IGST?
CGST, SGST ꯅꯠꯔꯒꯥ IGST: ꯀꯔꯝꯕ ꯂꯧꯒꯗꯒꯦ
GST ꯑꯁꯤ ꯇꯦꯛꯁ ꯑꯃꯈꯛꯇꯅꯤ, ꯌꯣꯟꯕ ꯑꯗꯨ ꯀꯗꯥꯏꯗ ꯆꯠꯂꯤꯕꯒꯦ ꯍꯥꯌꯕꯗ ꯃꯤꯡ ꯇꯣꯉꯥꯟꯅ ꯀꯧꯏ꯫ ꯅꯤꯌꯝ ꯑꯁꯤ ꯂꯥꯏꯟ ꯑꯃꯗ ꯆꯪꯏ: ꯁ꯭ꯇꯦꯠ ꯑꯃꯠꯇ ꯑꯣꯏꯔꯕꯗꯤ ꯈꯥꯌꯗꯣꯛꯎ; ꯁ꯭ꯇꯦꯠ ꯇꯣꯉꯥꯟꯔꯕꯗꯤ IGST꯫
ꯅꯤꯌꯝ
| ꯅꯍꯥꯛꯀꯤ ꯁ꯭ꯇꯦꯠ ꯑꯃꯁꯨꯡ ꯄ꯭ꯂꯦꯁ ꯑꯣꯐ ꯁꯞꯂꯥꯏ | ꯂꯧꯒꯗꯕ | 18% ꯗ ꯈꯨꯗꯝ |
|---|---|---|
| ꯁ꯭ꯇꯦꯠ ꯑꯃꯠꯇ | CGST + SGST, ꯌꯥꯝꯕꯥ ꯌꯥꯝꯕꯥ | CGST 9% + SGST 9% |
| ꯂꯦꯖꯤꯁꯂꯦꯆꯔ ꯂꯩꯇꯕ ꯌꯨꯅꯤꯌꯟ ꯇꯦꯔꯤꯇꯣꯔꯤ ꯑꯃꯠꯇ | CGST + UTGST, ꯌꯥꯝꯕꯥ ꯌꯥꯝꯕꯥ | CGST 9% + UTGST 9% |
| ꯇꯣꯉꯥꯟꯕ ꯁ꯭ꯇꯦꯠ ꯅꯠꯔꯒꯥ ꯌꯨꯅꯤꯌꯟ ꯇꯦꯔꯤꯇꯣꯔꯤ | IGST, ꯃꯄꯨꯡ ꯐꯥꯕ ꯔꯦꯠ | IGST 18% |
| ꯑꯦꯛꯁꯄꯣꯔꯠ, ꯅꯠꯔꯒꯥ SEZ ꯗ ꯁꯞꯂꯥꯏ | IGST (ꯅꯠꯔꯒꯥ bond/LUT ꯒꯤ ꯃꯈꯥꯗ zero-rated) | ꯅꯍꯥꯛꯅ ꯀꯔꯝꯅ ꯑꯦꯛꯁꯄꯣꯔꯠ ꯇꯧꯕꯒꯦ ꯍꯥꯌꯕꯗ ꯃꯈꯥ ꯄꯣꯟꯏ |
ꯂꯦꯖꯤꯁꯂꯦꯆꯔ ꯂꯩꯇꯕ ꯌꯨꯅꯤꯌꯟ ꯇꯦꯔꯤꯇꯣꯔꯤꯁꯤꯡꯗꯤ Chandigarh, Ladakh, Lakshadweep, Andaman and Nicobar Islands, ꯑꯃꯁꯨꯡ Dadra and Nagar Haveli and Daman and Diu ꯅꯤ꯫ Delhi, Puducherry ꯑꯃꯁꯨꯡ Jammu and Kashmir ꯗ ꯂꯦꯖꯤꯁꯂꯦꯆꯔ ꯂꯩ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯃꯈꯣꯌꯅ SGST ꯁꯤꯖꯤꯟꯅꯩ꯫
“ꯄ꯭ꯂꯦꯁ ꯑꯣꯐ ꯁꯞꯂꯥꯏ” ꯍꯥꯌꯕꯒꯤ ꯑꯔꯊ
- ꯂꯧꯊꯣꯛꯇꯨꯅ ꯄꯨꯔꯀꯄ ꯄꯣꯠꯂꯝ: ꯄꯣꯠꯂꯝ ꯑꯗꯨ ꯂꯣꯏꯁꯤꯟꯕ ꯃꯐꯝ, ꯌꯥꯝꯅꯥ ꯂꯩꯕ ꯃꯤꯒꯤ ꯗꯦꯂꯤꯚꯔꯤ ꯑꯦꯗ꯭ꯔꯦꯁ꯫
- ꯀꯥꯎꯟꯇꯔꯗꯨꯃꯛ ꯌꯣꯟꯕ ꯄꯣꯠꯂꯝ: ꯄꯣꯠꯂꯝ ꯁꯤꯟꯅꯕ ꯃꯐꯝ, ꯍꯥꯌꯕꯗꯤ ꯅꯍꯥꯛꯀꯤ ꯗꯨꯀꯥꯟ꯫
- ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯕꯤꯖꯅꯦꯁꯇ ꯁꯔꯚꯤꯁ: ꯌꯥꯝꯅꯥ ꯂꯩꯕ ꯃꯤꯒꯤ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯃꯐꯝ꯫
- ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯃꯤꯗ ꯁꯔꯚꯤꯁ: ꯌꯥꯝꯅꯥ ꯂꯩꯕ ꯃꯤꯒꯤ ꯑꯦꯗ꯭ꯔꯦꯁ ꯈꯉꯂꯕꯗꯤ ꯃꯗꯨ, ꯈꯉꯗ꯭ꯔꯕꯗꯤ ꯅꯍꯥꯛꯅ ꯁꯔꯚꯤꯁ ꯄꯤꯕ ꯃꯐꯝ꯫
ꯁꯔꯚꯤꯁ ꯈꯔꯒꯤ ꯃꯁꯥꯒꯤ ꯅꯤꯌꯝ ꯂꯩ (ꯈꯨꯗꯝ ꯑꯣꯏꯅ ꯄ꯭ꯔꯣꯄꯔꯇꯤ, ꯏꯚꯦꯟꯠ, ꯇ꯭ꯔꯥꯟꯁꯄꯣꯔꯠ ꯑꯃꯁꯨꯡ ꯇꯦꯂꯤꯀꯝ)꯫ ꯁꯣꯏꯗꯅ ꯈꯉꯗ꯭ꯔꯕꯗꯤ ꯅꯍꯥꯛꯀꯤ ꯑꯦꯀꯥꯎꯟꯇꯦꯟꯇꯗ ꯍꯪꯕꯤꯌꯨ꯫
ꯊꯨꯅꯅ ꯈꯉꯅꯕ ꯈꯨꯗꯝ ꯑꯍꯨꯝ
- Ludhiana (Punjab) ꯒꯤ ꯗꯨꯀꯥꯟ ꯑꯃꯅ Jalandhar (Punjab) ꯒꯤ ꯀꯁ꯭ꯇꯃꯔ ꯑꯃꯗ ꯌꯣꯜꯂꯤ: CGST + SGST꯫
- Ludhiana ꯒꯤ ꯇ꯭ꯔꯦꯗꯔ ꯑꯃꯅ Delhi ꯒꯤ ꯂꯩꯕ ꯃꯤ ꯑꯃꯗ ꯄꯣꯠꯂꯝ ꯊꯥꯔꯤ: IGST꯫
- Punjab ꯒꯤ ꯋꯦꯕ ꯗꯤꯖꯥꯏꯅꯔ ꯑꯃꯅ Haryana ꯒꯤ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯀꯝꯄꯦꯅꯤ ꯑꯃꯗ ꯕꯤꯜ ꯁꯦꯝꯂꯤ: IGST꯫
ꯏꯟꯚꯣꯏꯁ ꯃꯦꯀꯔꯅ ꯀꯔꯝꯅ ꯋꯥꯔꯦꯞ ꯂꯧꯕꯒꯦ
ꯃꯁꯤꯅ ꯅꯍꯥꯛꯀꯤ ꯁ꯭ꯇꯦꯠ ꯑꯃꯁꯨꯡ ꯄ꯭ꯂꯦꯁ ꯑꯣꯐ ꯁꯞꯂꯥꯏ ꯆꯥꯡꯗꯝꯅꯩ꯫ ꯄ꯭ꯂꯦꯁ ꯑꯣꯐ ꯁꯞꯂꯥꯏ ꯏꯗ꯭ꯔꯕꯗꯤ, ꯂꯩꯕ ꯃꯤꯒꯤ ꯁ꯭ꯇꯦꯠ ꯁꯤꯖꯤꯟꯅꯩ꯫ ꯁ꯭ꯇꯦꯠ ꯑꯃꯠꯇ ꯑꯣꯏꯔꯕꯗꯤ CGST + SGST (ꯅꯠꯔꯒꯥ UTGST), ꯇꯣꯉꯥꯟꯔꯕꯗꯤ IGST꯫ ꯑꯥꯏꯇꯦꯝꯁꯤꯡꯒꯤ ꯃꯈꯥꯗ ꯂꯩꯕ ꯄꯨꯝꯅꯃꯛꯀꯤ ꯂꯥꯏꯟ ꯑꯗꯨꯅ ꯀꯔꯝꯕ ꯁꯤꯖꯤꯟꯅꯈꯤꯕꯒꯦ ꯍꯥꯌꯕ ꯃꯇꯝ ꯄꯨꯝꯕꯗ ꯇꯥꯛꯂꯤ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯁꯦꯚ ꯇꯧꯗ꯭ꯔꯤꯉꯩꯗ ꯆꯦꯛ ꯇꯧꯕ ꯌꯥꯏ꯫