ᱵᱤᱞᱤᱝ › CGST, SGST ᱥᱮ IGST?
CGST, SGST ᱥᱮ IGST: ᱚᱠᱟ ᱴᱮᱠᱥ ᱞᱟᱜᱟᱣ ᱞᱟᱹᱠᱛᱤ
GST ᱫᱚ ᱢᱤᱫ ᱜᱮ ᱴᱮᱠᱥ ᱠᱟᱱᱟ, ᱢᱮᱱᱠᱷᱟᱱ ᱵᱤᱠᱨᱤ ᱚᱠᱟᱨᱮ ᱥᱮᱴᱮᱨᱚᱜᱼᱟ ᱚᱱᱟ ᱞᱮᱠᱟ ᱵᱷᱮᱜᱟᱨ ᱧᱩᱛᱩᱢ ᱢᱮᱱᱟᱜᱼᱟ᱾ ᱱᱤᱭᱚᱢ ᱫᱚ ᱢᱤᱫ ᱞᱟᱭᱤᱱ ᱨᱮ ᱜᱮ: ᱢᱤᱫ ᱨᱟᱡᱽ ᱫᱚ ᱦᱟᱹᱴᱤᱧ ᱢᱮ; ᱮᱴᱟᱜ ᱨᱟᱡᱽ ᱫᱚ IGST᱾
ᱱᱤᱭᱚᱢ
| ᱟᱢᱟᱜ ᱨᱟᱡᱽ ᱟᱨ ᱯᱞᱮᱥ ᱚᱯᱷ ᱥᱚᱯᱞᱟᱭ | ᱪᱮᱫ ᱞᱟᱜᱟᱣ ᱢᱮ | 18% ᱨᱮᱭᱟᱜ ᱡᱮᱢᱚᱱ |
|---|---|---|
| ᱢᱤᱫ ᱜᱮ ᱨᱟᱡᱽ | CGST + SGST, ᱵᱟᱨᱭᱟ ᱦᱟᱹᱴᱤᱧ ᱛᱮ | CGST 9% + SGST 9% |
| ᱵᱤᱫᱷᱟᱱ ᱥᱚᱵᱷᱟ ᱵᱟᱹᱱᱩᱜ ᱢᱤᱫ ᱜᱮ ᱭᱩᱱᱤᱭᱚᱱ ᱴᱮᱨᱤᱴᱚᱨᱤ | CGST + UTGST, ᱵᱟᱨᱭᱟ ᱦᱟᱹᱴᱤᱧ ᱛᱮ | CGST 9% + UTGST 9% |
| ᱮᱴᱟᱜ ᱨᱟᱡᱽ ᱥᱮ ᱭᱩᱱᱤᱭᱚᱱ ᱴᱮᱨᱤᱴᱚᱨᱤ | IGST, ᱯᱩᱨᱟᱹ ᱨᱮᱴ | IGST 18% |
| ᱮᱠᱥᱯᱚᱨᱴ, ᱥᱮ SEZ ᱛᱮ ᱥᱚᱯᱞᱟᱭ | IGST (ᱥᱮ ᱵᱚᱸᱰ/LUT ᱛᱮ ᱡᱤᱨᱚ-ᱨᱮᱴᱮᱰ) | ᱟᱢ ᱪᱮᱫ ᱞᱮᱠᱟ ᱮᱠᱥᱯᱚᱨᱴ ᱢᱮ ᱚᱱᱟ ᱪᱮᱛᱟᱱ ᱨᱮ |
ᱵᱤᱫᱷᱟᱱ ᱥᱚᱵᱷᱟ ᱵᱟᱹᱱᱩᱜ ᱭᱩᱱᱤᱭᱚᱱ ᱴᱮᱨᱤᱴᱚᱨᱤ ᱫᱚ ᱱᱚᱶᱟ ᱠᱚ ᱠᱟᱱᱟ: ᱪᱟᱸᱰᱤᱜᱚᱲ, ᱞᱚᱫᱟᱠᱷ, ᱞᱚᱠᱷᱚᱫᱣᱤᱯ, ᱟᱱᱰᱟᱢᱟᱱ ᱟᱨ ᱱᱤᱠᱚᱵᱟᱨ ᱫᱣᱤᱯ, ᱟᱨ ᱫᱟᱫᱨᱟ ᱟᱨ ᱱᱟᱜᱚᱨ ᱦᱟᱣᱮᱞᱤ ᱟᱨ ᱫᱟᱢᱟᱱ ᱟᱨ ᱫᱤᱣ᱾ ᱫᱤᱞᱞᱤ, ᱯᱩᱫᱩᱪᱮᱨᱤ ᱟᱨ ᱡᱚᱢᱢᱩ ᱟᱨ ᱠᱟᱥᱢᱤᱨ ᱨᱮ ᱵᱤᱫᱷᱟᱱ ᱥᱚᱵᱷᱟ ᱢᱮᱱᱟᱜᱼᱟ, ᱚᱱᱟᱛᱮ ᱚᱱᱰᱮ SGST ᱞᱟᱜᱟᱣᱚᱜᱼᱟ᱾
"ᱯᱞᱮᱥ ᱚᱯᱷ ᱥᱚᱯᱞᱟᱭ" ᱨᱮᱭᱟᱜ ᱢᱮᱱᱮᱛ
- ᱥᱮᱴᱮᱨᱚᱜ ᱠᱟᱱ ᱢᱟᱞ: ᱢᱟᱞ ᱚᱠᱟᱨᱮ ᱥᱮᱴᱮᱨ ᱪᱟᱵᱟᱜᱼᱟ, ᱟᱹᱰᱤ ᱦᱟᱹᱵᱤᱡ ᱜᱨᱟᱦᱟᱠ ᱨᱮᱱᱟᱜ ᱰᱮᱞᱤᱵᱷᱟᱨᱤ ᱴᱷᱤᱠᱟᱹᱱᱟ᱾
- ᱠᱟᱣᱱᱴᱟᱨ ᱨᱮ ᱵᱤᱠᱨᱤ ᱦᱩᱭᱩᱜ ᱠᱟᱱ ᱢᱟᱞ: ᱢᱟᱞ ᱚᱠᱟᱨᱮ ᱤᱫᱤ ᱮᱢᱚᱜᱼᱟ, ᱢᱮᱱᱮᱛ ᱟᱢᱟᱜ ᱫᱩᱠᱟᱹᱱ᱾
- ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱤᱡᱱᱮᱥ ᱛᱮ ᱥᱟᱨᱵᱷᱤᱥ: ᱟᱹᱰᱤ ᱦᱟᱹᱵᱤᱡ ᱜᱨᱟᱦᱟᱠ ᱨᱮᱱᱟᱜ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱴᱷᱟᱶ᱾
- ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ ᱦᱚᱲ ᱛᱮ ᱥᱟᱨᱵᱷᱤᱥ: ᱟᱹᱰᱤ ᱦᱟᱹᱵᱤᱡ ᱜᱨᱟᱦᱟᱠ ᱨᱮᱱᱟᱜ ᱴᱷᱤᱠᱟᱹᱱᱟ ᱡᱩᱫᱤ ᱵᱟᱰᱟᱭ ᱢᱮᱱᱟᱜᱼᱟ, ᱵᱟᱝᱠᱷᱟᱱ ᱟᱢ ᱚᱠᱟᱨᱮ ᱥᱟᱨᱵᱷᱤᱥ ᱮᱢᱟᱢ᱾
ᱛᱤᱱᱟᱹᱜ ᱜᱟᱱ ᱥᱟᱨᱵᱷᱤᱥ ᱨᱮᱭᱟᱜ ᱟᱡᱟᱜ ᱱᱤᱭᱚᱢ ᱢᱮᱱᱟᱜᱼᱟ (ᱡᱮᱢᱚᱱ ᱡᱟᱭᱫᱟᱫ, ᱤᱵᱷᱮᱱᱴ, ᱴᱨᱟᱱᱥᱯᱚᱨᱴ ᱟᱨ ᱴᱮᱞᱤᱠᱚᱢ)᱾ ᱥᱚᱱᱫᱮᱦ ᱦᱩᱭ ᱞᱮᱠᱷᱟᱱ ᱟᱢᱟᱜ ᱮᱠᱟᱣᱱᱴᱮᱱᱴ ᱠᱩᱞᱤ ᱢᱮ᱾
ᱯᱮᱭᱟ ᱞᱚᱜᱚᱱ ᱡᱮᱢᱚᱱ
- ᱞᱩᱫᱷᱤᱭᱟᱱᱟ (ᱯᱟᱧᱡᱟᱵ) ᱨᱮᱭᱟᱜ ᱢᱤᱫᱴᱟᱹᱝ ᱫᱩᱠᱟᱹᱱ ᱡᱟᱞᱟᱸᱫᱷᱚᱨ (ᱯᱟᱧᱡᱟᱵ) ᱨᱮᱱᱟᱜ ᱜᱨᱟᱦᱟᱠ ᱴᱷᱮᱱ ᱵᱤᱠᱨᱤ ᱮᱫᱟ: CGST + SGST᱾
- ᱞᱩᱫᱷᱤᱭᱟᱱᱟ ᱨᱮᱭᱟᱜ ᱢᱤᱫ ᱵᱮᱯᱟᱨᱤ ᱫᱤᱞᱞᱤ ᱨᱮᱱᱟᱜ ᱜᱨᱟᱦᱟᱠ ᱴᱷᱮᱱ ᱢᱟᱞ ᱠᱩᱞ ᱮᱫᱟᱭ: IGST᱾
- ᱯᱟᱧᱡᱟᱵ ᱨᱮᱭᱟᱜ ᱢᱤᱫ ᱣᱮᱵ ᱰᱤᱡᱟᱭᱤᱱᱟᱨ ᱦᱚᱨᱤᱭᱟᱱᱟ ᱨᱮᱭᱟᱜ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱠᱚᱢᱯᱟᱱᱤ ᱞᱟᱹᱜᱤᱫ ᱵᱤᱞ ᱮᱫᱟᱭ: IGST᱾
ᱤᱱᱵᱷᱚᱭᱮᱥ ᱢᱮᱠᱟᱨ ᱪᱮᱫ ᱞᱮᱠᱟ ᱴᱷᱤᱠ ᱮᱫᱟ
ᱱᱚᱶᱟ ᱫᱚ ᱟᱢᱟᱜ ᱨᱟᱡᱽ ᱟᱨ ᱯᱞᱮᱥ ᱚᱯᱷ ᱥᱚᱯᱞᱟᱭ ᱵᱟᱱᱟᱨ ᱢᱤᱞᱟᱹᱣ ᱮᱫᱟ᱾ ᱡᱩᱫᱤ ᱯᱞᱮᱥ ᱚᱯᱷ ᱥᱚᱯᱞᱟᱭ ᱠᱷᱟᱹᱞᱤ ᱵᱟᱹᱜᱤᱭᱟᱢ, ᱮᱱᱠᱷᱟᱱ ᱜᱨᱟᱦᱟᱠ ᱨᱮᱱᱟᱜ ᱨᱟᱡᱽ ᱵᱮᱵᱷᱟᱨᱚᱜᱼᱟ᱾ ᱢᱤᱫ ᱜᱮ ᱨᱟᱡᱽ ᱫᱚ CGST + SGST (ᱥᱮ UTGST), ᱵᱷᱮᱜᱟᱨ ᱫᱚ IGST᱾ ᱟᱭᱴᱮᱢ ᱞᱟᱛᱟᱨ ᱨᱮ ᱢᱩᱴ ᱞᱟᱭᱤᱱ ᱫᱚ ᱡᱟᱣᱜᱮ ᱩᱫᱩᱜ ᱮᱫᱟ ᱚᱠᱟ ᱴᱮᱠᱥ ᱵᱮᱵᱷᱟᱨ ᱞᱮᱱᱟ, ᱚᱱᱟᱛᱮ ᱥᱮᱣ ᱞᱟᱦᱟ ᱨᱮ ᱧᱮᱞ ᱫᱟᱲᱮᱭᱟᱜ ᱟᱢ᱾