Beruflich Dokumente
Kultur Dokumente
;g ekuoh; miHkksx gsrq 'kjkc rFkk ikap isVksfy;e izksMDV isVksfy;e qM]
isVky
s ] gkbZLihM Mhty] uspqjy xSl rFkk ,0Vh0,Q0 dks NksM+ dj lHkh
oLrqvksa dh vkiwfrZ ij vkjksfir gksxkA ;g dqN fufnZ"V lsokvksa dks NksM+dj
lHkh lsokvksa ij vkjksfir gksxkA
rackdw vkSj rackdw mRiknksa dks th0,l0Vh0 ds v/khu fd;k tk,xkA blds
vykok dsUnz ljdkj bu mRiknksa ij dsUnzh; mRikn 'kqYd Hkh yxk ldrh gSA
th0,l0Vh0 esa dsUnz ds fuEu dj lekfgr gksxsAa
1-Central Excise duty
2-Duties of Excise (Medicinal and Toilet Preparations)
3-Additional Duties of Excise (Goods of Special Importance)
4-Additional Duties of Excise (Textiles and Textile products)
5-Additional Duties of Excise (Commonly known ad CVD)
6-Special Additional Duties of Customs (SAD)
7-Service Tax
th0,l0Vh0 esa jkT; ds fuEu dj lekfgr gksxsaA
1-State VAT
2-Central Sales Tax
3-Luxury Tax
4-Entry Tax in lieu of octroi
5-Entertainment Tax(not levied by the local bodies)
6-Taxes on advertisements
7-Purchase Tax
8-Taxes on lotteries, betting and gambling
9-State cesses and surcharges insofar as they relate to supply
of goods and services
oLrqvksa ,oa lsokvksa dh vUrZizkUrh; vkiwfrZ ij IGST(Integrated GST)
dsUnz ljdkj }kjk vkjksfir ,oa laxzfgr dh tk,xhA dsUnz rFkk jkT;ksa ds chp
le;≤ ij ys[kkvksa dk feyku gksxk rkfd IGST dk og fgLlk tks
SGST dk gSa] miHkksDrk jkT; dks gLrkUrfjr gks ldsA
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djnkrk iwoZ esa dPps eky @fufeZr eky dh [kjhn ds fy, fd, x, dj Hkqxrku
dk ykHk viuh vkiwfrZ ij ns; dj gsrq ys ldsxk] ijUrq SGST dh ITC dk
ykHk CGST gsrq vFkok CGST dh ITC dk ykHk SGST gsrq ugha fy;k
tk ldsxkA IGST dh ITC dk ykHk dzfed :i ls IGST,CGST,
SGST esa fy;k tk ldsxkA
oLrqvksa ds oxhZdj.k gsrq th0,l0Vh0 es HSN dksM dk iz;ksx fd;k tk,xkA
Ms<+ djksM+ ls ikap djksM VuZvksoj rd ds O;kikfj;ksa dks nks fMthV dk dksM
rFkk blls ij VuZvksoj ij pkj fMthV dk dksM mYysf[kr djuk gksxkA
fu;kZr 'kwU; dj nj ij gksxk ijUrq iwoZ esa dh xbZ [kjhnksa ij ITC vuqeU;
gksxkA
oLrqvksa ,oa lsokvksa dk ns'k ckgj ls vk;kr vUrZizkUrh; vkiwfrZ ekuk tk,xk
rFkk bl ij IGST ns; gksxk tks ykxw dLVe M~;wVh ds vfrfjDr gksxkA
SGST ,oa CGST, ds vkjksi.k ,oa laxzg.k dh fof/k;k] fu;e rFkk rjhds
lkekU;r;k leku gksxsa A
th0,l0Vh0 ,oa dsUnz ,oa jkT;ksa ds foRrh; lEcU/k
orZeku esa lafo/kku }kjk dsUn rFkk jkT;ksa dh foRrh; 'kfDr;ksa dks ifjHkkf"kr
fd;k x;k gS rFkk blesa ,d&nwljs ds {ks=ksa esa dksbZ gLr{ksi ugha gSA
dsUnz dks ekuoh; iz;ksx gsrq 'kjkc]vksfi;e ,oa ukjdksfVDl vkfn dks NksMd
+ j
vU; lHkh oLrqvks ds fuekZ.k ij djkjksi.k dk vf/kdkj gSA tcfd jkT;ksa dks
oLrqvksa dh fch ij djkjksi.k dk vf/kdkj gSA
dsUnh; fch dh fLFkfr esa dsUnz dks djkjksi.k dk vf/kdkj gS] ysfdu ;g
dj jkT;ksa }kjk ,d= fd;k tkrk gS rFkk jkT;ksa }kjk Lo;a j[k fy;k tkrk gSA
lsokvks ds ekeys esa dsoy dsUnz ljdkj dks gh lsokdj yxkus dk vf/kdkj gSA
th0,l0Vh0 ykxw fd, tkus ij dsUnz ,oa jkT; nksuksa dks dj yxkus ,oa
,d= djus dk vf/kdkj fn, tkus gsrq laof/kku la'kks/ku visf{kr gS rFkk dsUnz
,oa jkT;ksa dks ,d leku {ks=kf/kdkj fn, tkus ds fy, ,d fof'k"V lajpuk
LFkkfir fd;k tkuk vko';d gksxk] ftlesa th0,l0Vh0 ds Lo:i ,oa
fdz;kUo;u ds laca/k esa dsUnz ,oa jkT; nksuksa }kjk la;qDr :i ls fu.kZ; fy;k
tk lds rFkk bls izHkkoh cukus ds fy, bl lajpuk dks lafo/kku }kjk 'kfDr
iznRr gksuk Hkh visf{kr gSA
mi;qDr lHkh dk lek/kku fd, tkus gsrq yksdlHkk esa 122 la'kks/ku fo/ks;d
izLrkfor fd;k x;k tks ebZ 2015 esa ikfjr dj fn;k x;k gSA ;g fcy
jkT;lHkk eas yafcr gS rFkk bl fcy ds eq[; fcUnq fuEuor gSA%&
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izLrkfor IGST fof/k IGST dh ITC ds ,d nwljs esa ls Hkh ykHk ysus
dh O;oLFkk djrh gSA ;fn IGST dh sfMV dk ykHk CGST ds
Hkqxrku gsrq fy;k tkrk gS rks dsUnz ljdkj mruh jde IGST [kkrs ls
CGST [kkrs esa LFkkukUrfjr dj nsxhA blh izdkj SGST esa IGST ls
dzsfMV ysus ij dsUnz ljdkj lEcfU/kr jkT; ljdkj ds [kkrs essa mruh
jde LFkkukUrfjr dj nsxhA fof/k esa IGST esa izkIr dj ds dsUnz rFkk
jkT; ds chp caVokjs rFkk izkIr jkf'k;ksa ds muds chp lek;kstu dk
izkfo/kku Hkh gSA CGST fof/k ds vusd izkfo/kku ;Fkk iath;u]
ewY;kadu] dj fu/kkZj.k] vkfMV] fujh{k.k] tCrh] vihy vkfn IGST esa
Hkh mlh :i esa ykxw gksxsA
ekMy th0,l0Vh0ykWa dks rS;kj djus esa dqN uhfrxr eqn~nksa dks /;ku
esa j[kk x;k gS tSls dj dkuwuksa esa Li"Vrk] iz'kklfud ljyrk] dj
nkrkvksa gsrq lg;ksxh gksuk rFkk ^bZt vkWaQ MwbZax fctusl^ ds fopkj dks
c<+kok nsukA fooknksa ds fuiVkjs gsrq ,d Li"V O;oLFkk dk fuekZ.k
fd;k x;k gSA
O;kikjh dk foHkkx ls U;wure O;fDrxr lEidZ
iath;u vkuykbZu feysxk rFkk rhu fnu esa dksbZ deh lwfpr u fd;s
tkus ij vius vki fey tk,xkA
dj;ksX; O;fDr viuk dj fu/kkZj.k Lo;a djsxk rFkk visf{kr jde
ljdkj ds [kkrs esa tek djsxkA
dj tek Hkh vkuykbZu gh gksxk dsoy NksVs O;kikjh cSad esa dkmUVj
ij GST vkuykbZu tsujsVsM pkyku ds }kjk dj tek dj ldsxsA
djnkrk O;kikjh viuh [kjhn ,oa fcdzh dk fooj.k bysDVkfud :i esa
vkuykbZu nkf[ky djsxsaA vf/kdkfj;ksa ls fdlh lEidZ dh vko';drk
ugha gksxhA
lkekU; O;kikjh viuk fjVuZ ekfld :i ls vkuykbZu izLrqr djsxsa
tcfd lek/kku ds O;kikjh mijksDrkuqlkj =Sekfld fjVuZ nsxsA fjVuZ
esa mi;ksx dh xbZ ITC, izkIr ITC, ns; dj] tek dj rFkk vU;
fu/kkZfjr fooj.k gksxAsa okf"kZd fjVuZ nkf[ky djus ls igys dHkh Hkh
iwoZ fjVuZ esa ikbZ xbZ xyfr;kWa la'kksf/kr dh tk ldsxhA
vkbZ0Vh0lh0 eSfpax] fjolZy] rFkk iquZnkok tkWap vkfn leLr dk;Z
th0,l0Vh0,u0 iksVZy ds }kjk bysDVkfud :i ls gksxsa ftlesa
O;kikjh ls dksbZ lEidZ ugh gksxk rFkk blls vkbZ0Vh0lh0 ds xyr
nkoksa rFkk ITC nksgjko dks Hkh jksdk tk ldsxkA
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fjQUM
fjQUM lEcU/kh izkfo/kkuksa dks ljy rFkk dj nkrkvksa gsrq vR;f/kd
lqfo/kktud cuk;k x;k gSA
fjQUM vkosnu ds fy, le; lhek ,d o"kZ ls c<+kdj nks o"kZ dj nh
xbZ gSA
nLrkosth lk{;ksa ds lkFk vkuykbZu fjQUM vkosnu gksxk rFkk fjQ.M
fcuk fdlh ekuoh; gLr{ksi ds vkosnd ds cSd [kkrs esa tk,xkA
fjQUM ij vkosnu izkfIr ds 90 fnuksa ds vUnj fu.kZ; ys fy;k tk,xk
vU;Fkk C;kt ns; gSA
;fn fjQUM dh jde :i;s ikWap yk[k ls de gS rks vkosnudrkZ }kjk
dj Hkkj vUrfjr u djus dh Lor% ?kks"k.kk i;kZIr gksxhA dksbZ
nLrkosth lk{; ugha nsuk gksxkA
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th0,l0Vh0 ykxw djus ls iwoZ bl gsrq fu;e rFkk mifu;e cuk ysuk Hkh
,d egRoiw.kZ vko';drk gSA ;g dk;Z dsUnz ljdkj ,oa jkT; ljdkjksa ds
vf/kdkfj;ksa }kjk la;qDr :i ls fd;k tk jgk gSA lh0ch0bZ0lh0 }kjk bl
gsrq ,d dk;Zdkjh lewg dk xBu fd;k x;k gSA
vkbZ0Vh0 lEcU/kh rS;kjh
th0,l0Vh0 ykxw djus gsrq ,d lqn`<+ lwpuk izkS/kksfxdh lajpuk ,d
vfuok;Z vko';drk gS rFkk bl gsrq ^Lis'ky ijit Oghdy^ ds :i esa
th0,l0Vh0,u0 (GSTN) dh LFkkiuk dh xbZ gSA ;g dsUnz ljdkj] jkT;
ljdkj] djnkrkvksa rFkk vU; LVsdgksYMlZ dks lgHkkfxrk vkk/kkfjr
usVodZ miyC/k djk,xkA th0,l0Vh0,u0 ds dk;ksZa esa iath;u gsrq lqfo/kk
nsuk] fjVuZ dks dsUnzh; rFkk jkT; ds vf/kdkfj;ksa dks Hkstuk] IGST dh
x.kuk ,oa lsVyesUV] dj Hkqxrkuksa dk cSadks ls feyku] fjVuZ ds vk/kkj ij
fofHkUu MIS fjiksVZ miyC/k djkuk] djnkrkvksa dh izksQkbZy dk
vuq'khyu dj vkadM+s miyC/k djkuk rFkk ITC eSfpx] fjolZy vkfn
'kkfey gSaA
th0,l0Vh0,u0 }kjk ,d dkeu th0,l0Vh0 iksVZy cuk;k tk jgk gSA
ftl ij iath;u] fjVuZ] isesUV rFkk MIS fjiksVZ ds <akps miyC/k gksxasA
th0,l0Vh0,u0 }kjk orZeku dj iz.kkfy;ksa esa iz;ksx gks jgs vkbZ0Vh0
flLVe ls Hkh Lo;a dks tksM+k tk jgk gSA th0,l0Vh0,u0 }kjk 19 jkT;ksa
rFkk dsUnz'kkflr izns'kksa ds cSd ,.M ekM~;y
w dk Hkh fuekZ.k ,oa j[kj[kko
fd;k tk,xkA bu jkT;ksa esa mRrj izns'k Hkh 'kkfey gSA cSd,.M ekM~;wy
esa dj fu/kkZj.k] vkfMV] fjQUM] vihy bUQkslZesUV vkfn ij ekM~;wy
cuk, tk,xsaA vU; 15 jkT;ksa ,oa CBEC ds }kjk th0,l0Vh0 cSd,.M
flLVe Lo;a cukus dk fu.kZ; fy;k x;k gS] th0,l0Vh0 ds UV,.M flLVe dk
cSd,.M flLVe ls bUVhxzs'ku dj bls iw.kZ dj fy;k tkuk th0,l0Vh0 ;qx esa
tkus gsrq vko';d gSA
izf'k{k.k ,oa dk;Z'kkyk,aA
dsUnz ljdkj rFkk jkT; ljdkj ds vf/kdkfj;ksa ,oa deZpkfj;ks dks th0,l0Vh0 fof/k]
fu;e ,oa izf;k dk izf'k{k.k nsus gsrq ,d foLr`r le; lkfj.kh rS;kj dh xbZ gSA
dsUnz ljdkj ls 10 vf/kdkfj;ska ,oa jkT;ksa ls 15 vf/kdkfj;ksa dks ysdj 25 vf/kdkfj;ska
dks ^lkslZ Vus j^ cuk;k x;k gS tks dsUnz rFkk jkT; ds 300 rhu lkS ekLVj Vus lZ dks
izf'k{k.k nsxaAs ;s ekLVj VsulZ dsUnz rFkk jkT; ds 1600 lksyg lkS VsulZ dks izf'kf{kr
djsxas RkFkk ;s 1600 VsulZ dsUnz rFkk jkT; ds yxHkx 70000 lRrj gtkj
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