{"id":8794,"date":"2024-06-21T11:42:02","date_gmt":"2024-06-21T11:42:02","guid":{"rendered":"https:\/\/www.nextias.com\/blog\/?p=8794"},"modified":"2024-06-21T11:42:04","modified_gmt":"2024-06-21T11:42:04","slug":"%e0%a4%85%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%a4%e0%a5%8d%e0%a4%af%e0%a4%95%e0%a5%8d%e0%a4%b7-%e0%a4%95%e0%a4%b0","status":"publish","type":"post","link":"https:\/\/www.nextias.com\/blog\/%e0%a4%85%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%a4%e0%a5%8d%e0%a4%af%e0%a4%95%e0%a5%8d%e0%a4%b7-%e0%a4%95%e0%a4%b0\/","title":{"rendered":"\u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 (Indirect Tax): \u0905\u0930\u094d\u0925, \u092a\u094d\u0930\u0915\u093e\u0930, \u092e\u0939\u0924\u094d\u0924\u094d\u0935 \u0914\u0930 \u0906\u0932\u094b\u091a\u0928\u093e\u090f\u0901"},"content":{"rendered":"\n<p><em><strong>\u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930<\/strong> \u0915\u093f\u0938\u0940 \u0926\u0947\u0936 \u0915\u0940 \u0915\u0930\u093e\u0927\u093e\u0928 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0938\u093e\u0925-\u0938\u093e\u0925 \u0930\u093e\u091c\u0915\u094b\u0937\u0940\u092f \u0928\u0940\u0924\u093f \u0915\u093e \u090f\u0915 \u092a\u094d\u0930\u092e\u0941\u0916 \u0918\u091f\u0915 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u092f\u0947 \u0915\u0930 \u0928 \u0915\u0947\u0935\u0932 \u0938\u0930\u0915\u093e\u0930\u0940 \u0930\u093e\u091c\u0938\u094d\u0935 \u0938\u0902\u0917\u094d\u0930\u0939\u0923 \u090f\u0935\u0902 \u0906\u0930\u094d\u0925\u093f\u0915 \u0935\u093f\u0928\u093f\u092f\u092e\u0928 (Economic Regulation) \u0915\u0947 \u0932\u093f\u090f, \u092c\u0932\u094d\u0915\u093f \u0906\u0935\u0936\u094d\u092f\u0915 \u0938\u093e\u0930\u094d\u0935\u091c\u0928\u093f\u0915 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0935\u093f\u0924\u094d\u0924\u092a\u094b\u0937\u0923 \u092e\u0947\u0902 \u092e\u0939\u0924\u094d\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u092d\u0942\u092e\u093f\u0915\u093e \u0928\u093f\u092d\u093e\u0924\u0947 \u0939\u0948\u0902\u0964 <strong>NEXT IAS \u0915\u0947 \u0907\u0938 \u0932\u0947\u0916<\/strong> \u0915\u093e \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0915\u0947 \u0905\u0930\u094d\u0925, \u092a\u094d\u0930\u0915\u093e\u0930, \u092e\u0939\u0924\u094d\u0924\u094d\u0935 \u0914\u0930 \u0906\u0932\u094b\u091a\u0928\u093e\u0913\u0902 \u0938\u0939\u093f\u0924 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \u0905\u0927\u094d\u092f\u092f\u0928 \u0915\u0930\u0928\u093e \u0939\u0948\u0964 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915, \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915, \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0930, \u0938\u0947\u0935\u093e \u0915\u0930, \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (GST) \u091c\u0948\u0938\u0947 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0905\u0928\u094d\u092f \u0905\u0935\u0927\u093e\u0930\u0923\u093e\u0913\u0902 \u092a\u0930 \u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \u091a\u0930\u094d\u091a\u093e \u0915\u0940 \u0917\u0908 \u0939\u0948\u0964<\/em><\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_56_1 counter-hierarchy ez-toc-counter ez-toc-transparent ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.nextias.com\/blog\/%e0%a4%85%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%a4%e0%a5%8d%e0%a4%af%e0%a4%95%e0%a5%8d%e0%a4%b7-%e0%a4%95%e0%a4%b0\/#%E0%A4%95%E0%A4%B0_%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE_%E0%A4%B9%E0%A5%88_What_is_Tax\" title=\"\u0915\u0930 \u0915\u094d\u092f\u093e \u0939\u0948 (What is Tax)?\">\u0915\u0930 \u0915\u094d\u092f\u093e \u0939\u0948 (What is Tax)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.nextias.com\/blog\/%e0%a4%85%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%a4%e0%a5%8d%e0%a4%af%e0%a4%95%e0%a5%8d%e0%a4%b7-%e0%a4%95%e0%a4%b0\/#%E0%A4%85%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%A4%E0%A5%8D%E0%A4%AF%E0%A4%95%E0%A5%8D%E0%A4%B7_%E0%A4%95%E0%A4%B0_Indirect_Tax\" title=\"\u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 (Indirect Tax)\">\u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 (Indirect Tax)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.nextias.com\/blog\/%e0%a4%85%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%a4%e0%a5%8d%e0%a4%af%e0%a4%95%e0%a5%8d%e0%a4%b7-%e0%a4%95%e0%a4%b0\/#%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%A4%E0%A5%8D%E0%A4%AF%E0%A4%95%E0%A5%8D%E0%A4%B7_%E0%A4%95%E0%A4%B0\" title=\"\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930\">\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.nextias.com\/blog\/%e0%a4%85%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%a4%e0%a5%8d%e0%a4%af%e0%a4%95%e0%a5%8d%e0%a4%b7-%e0%a4%95%e0%a4%b0\/#%E0%A4%85%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%A4%E0%A5%8D%E0%A4%AF%E0%A4%95%E0%A5%8D%E0%A4%B7_%E0%A4%95%E0%A4%B0_%E0%A4%95%E0%A5%80_%E0%A4%B5%E0%A4%BF%E0%A4%B6%E0%A5%87%E0%A4%B7%E0%A4%A4%E0%A4%BE%E0%A4%8F%E0%A4%81\" title=\"\u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0915\u0940 \u0935\u093f\u0936\u0947\u0937\u0924\u093e\u090f\u0901\">\u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0915\u0940 \u0935\u093f\u0936\u0947\u0937\u0924\u093e\u090f\u0901<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.nextias.com\/blog\/%e0%a4%85%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%a4%e0%a5%8d%e0%a4%af%e0%a4%95%e0%a5%8d%e0%a4%b7-%e0%a4%95%e0%a4%b0\/#%E0%A4%85%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%A4%E0%A5%8D%E0%A4%AF%E0%A4%95%E0%A5%8D%E0%A4%B7_%E0%A4%95%E0%A4%B0_%E0%A4%95%E0%A5%87_%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\" title=\"\u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0915\u0947 \u092a\u094d\u0930\u0915\u093e\u0930\">\u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0915\u0947 \u092a\u094d\u0930\u0915\u093e\u0930<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.nextias.com\/blog\/%e0%a4%85%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%a4%e0%a5%8d%e0%a4%af%e0%a4%95%e0%a5%8d%e0%a4%b7-%e0%a4%95%e0%a4%b0\/#%E0%A4%89%E0%A4%A4%E0%A5%8D%E0%A4%AA%E0%A4%BE%E0%A4%A6_%E0%A4%B6%E0%A5%81%E0%A4%B2%E0%A5%8D%E0%A4%95_Excise_Duty\" title=\"\u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 (Excise Duty)\">\u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 (Excise Duty)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.nextias.com\/blog\/%e0%a4%85%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%a4%e0%a5%8d%e0%a4%af%e0%a4%95%e0%a5%8d%e0%a4%b7-%e0%a4%95%e0%a4%b0\/#%E0%A4%B8%E0%A5%80%E0%A4%AE%E0%A4%BE_%E0%A4%B6%E0%A5%81%E0%A4%B2%E0%A5%8D%E0%A4%95_Customs_Duty\" title=\"\u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 (Customs Duty)\">\u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 (Customs Duty)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.nextias.com\/blog\/%e0%a4%85%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%a4%e0%a5%8d%e0%a4%af%e0%a4%95%e0%a5%8d%e0%a4%b7-%e0%a4%95%e0%a4%b0\/#%E0%A4%AD%E0%A4%BE%E0%A4%B0%E0%A4%A4_%E0%A4%AE%E0%A5%87%E0%A4%82_%E0%A4%B8%E0%A5%80%E0%A4%AE%E0%A4%BE_%E0%A4%B6%E0%A5%81%E0%A4%B2%E0%A5%8D%E0%A4%95_%E0%A4%95%E0%A5%87_%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\" title=\"\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0915\u0947 \u092a\u094d\u0930\u0915\u093e\u0930\">\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0915\u0947 \u092a\u094d\u0930\u0915\u093e\u0930<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.nextias.com\/blog\/%e0%a4%85%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%a4%e0%a5%8d%e0%a4%af%e0%a4%95%e0%a5%8d%e0%a4%b7-%e0%a4%95%e0%a4%b0\/#%E0%A4%AE%E0%A5%82%E0%A4%B2_%E0%A4%B8%E0%A5%80%E0%A4%AE%E0%A4%BE_%E0%A4%B6%E0%A5%81%E0%A4%B2%E0%A5%8D%E0%A4%95_Basic_Customs_Duty\" title=\"\u092e\u0942\u0932 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 (Basic Customs Duty)\">\u092e\u0942\u0932 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 (Basic Customs Duty)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.nextias.com\/blog\/%e0%a4%85%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%a4%e0%a5%8d%e0%a4%af%e0%a4%95%e0%a5%8d%e0%a4%b7-%e0%a4%95%e0%a4%b0\/#%E0%A4%85%E0%A4%A4%E0%A4%BF%E0%A4%B0%E0%A4%BF%E0%A4%95%E0%A5%8D%E0%A4%A4_%E0%A4%B8%E0%A5%80%E0%A4%AE%E0%A4%BE_%E0%A4%B6%E0%A5%81%E0%A4%B2%E0%A5%8D%E0%A4%95_%E0%A4%AF%E0%A4%BE_%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%A4%E0%A4%BF%E0%A4%95%E0%A4%BE%E0%A4%B0%E0%A5%80_%E0%A4%B6%E0%A5%81%E0%A4%B2%E0%A5%8D%E0%A4%95_CVD\" title=\"\u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u092f\u093e \u092a\u094d\u0930\u0924\u093f\u0915\u093e\u0930\u0940 \u0936\u0941\u0932\u094d\u0915 (CVD)\">\u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u092f\u093e \u092a\u094d\u0930\u0924\u093f\u0915\u093e\u0930\u0940 \u0936\u0941\u0932\u094d\u0915 (CVD)<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.nextias.com\/blog\/%e0%a4%85%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%a4%e0%a5%8d%e0%a4%af%e0%a4%95%e0%a5%8d%e0%a4%b7-%e0%a4%95%e0%a4%b0\/#%E0%A4%8F%E0%A4%82%E0%A4%9F%E0%A5%80-%E0%A4%A1%E0%A4%82%E0%A4%AA%E0%A4%BF%E0%A4%82%E0%A4%97_%E0%A4%A1%E0%A5%8D%E0%A4%AF%E0%A5%82%E0%A4%9F%E0%A5%80_Anti-Dumping_Duty\" title=\"\u090f\u0902\u091f\u0940-\u0921\u0902\u092a\u093f\u0902\u0917 \u0921\u094d\u092f\u0942\u091f\u0940 (Anti-Dumping Duty)\">\u090f\u0902\u091f\u0940-\u0921\u0902\u092a\u093f\u0902\u0917 \u0921\u094d\u092f\u0942\u091f\u0940 (Anti-Dumping Duty)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.nextias.com\/blog\/%e0%a4%85%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%a4%e0%a5%8d%e0%a4%af%e0%a4%95%e0%a5%8d%e0%a4%b7-%e0%a4%95%e0%a4%b0\/#%E0%A4%A8%E0%A4%BF%E0%A4%B0%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%A4_%E0%A4%B6%E0%A5%81%E0%A4%B2%E0%A5%8D%E0%A4%95_Export_Duty\" title=\"\u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0936\u0941\u0932\u094d\u0915 (Export Duty)\">\u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0936\u0941\u0932\u094d\u0915 (Export Duty)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.nextias.com\/blog\/%e0%a4%85%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%a4%e0%a5%8d%e0%a4%af%e0%a4%95%e0%a5%8d%e0%a4%b7-%e0%a4%95%e0%a4%b0\/#%E0%A4%AC%E0%A4%BF%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A5%80_%E0%A4%95%E0%A4%B0_Sales_Tax\" title=\"\u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0930 (Sales Tax)\">\u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0930 (Sales Tax)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.nextias.com\/blog\/%e0%a4%85%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%a4%e0%a5%8d%e0%a4%af%e0%a4%95%e0%a5%8d%e0%a4%b7-%e0%a4%95%e0%a4%b0\/#%E0%A4%B8%E0%A5%87%E0%A4%B5%E0%A4%BE_%E0%A4%95%E0%A4%B0_Service_Tax\" title=\"\u0938\u0947\u0935\u093e \u0915\u0930 (Service Tax)\">\u0938\u0947\u0935\u093e \u0915\u0930 (Service Tax)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.nextias.com\/blog\/%e0%a4%85%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%a4%e0%a5%8d%e0%a4%af%e0%a4%95%e0%a5%8d%e0%a4%b7-%e0%a4%95%e0%a4%b0\/#%E0%A4%B5%E0%A4%B8%E0%A5%8D%E0%A4%A4%E0%A5%81_%E0%A4%8F%E0%A4%B5%E0%A4%82_%E0%A4%B8%E0%A5%87%E0%A4%B5%E0%A4%BE_%E0%A4%95%E0%A4%B0_GST\" title=\"\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (GST)\">\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (GST)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.nextias.com\/blog\/%e0%a4%85%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%a4%e0%a5%8d%e0%a4%af%e0%a4%95%e0%a5%8d%e0%a4%b7-%e0%a4%95%e0%a4%b0\/#%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%B5%E0%A5%87%E0%A4%B6_%E0%A4%95%E0%A4%B0_%E0%A4%94%E0%A4%B0_%E0%A4%9A%E0%A5%81%E0%A4%82%E0%A4%97%E0%A5%80_Entry_Tax_and_Octroi\" title=\"\u092a\u094d\u0930\u0935\u0947\u0936 \u0915\u0930 \u0914\u0930 \u091a\u0941\u0902\u0917\u0940 (Entry Tax and Octroi)\">\u092a\u094d\u0930\u0935\u0947\u0936 \u0915\u0930 \u0914\u0930 \u091a\u0941\u0902\u0917\u0940 (Entry Tax and Octroi)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.nextias.com\/blog\/%e0%a4%85%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%a4%e0%a5%8d%e0%a4%af%e0%a4%95%e0%a5%8d%e0%a4%b7-%e0%a4%95%e0%a4%b0\/#%E0%A4%9F%E0%A5%8B%E0%A4%B2_%E0%A4%9F%E0%A5%88%E0%A4%95%E0%A5%8D%E0%A4%B8_Toll_Tax\" title=\"\u091f\u094b\u0932 \u091f\u0948\u0915\u094d\u0938 (Toll Tax)\">\u091f\u094b\u0932 \u091f\u0948\u0915\u094d\u0938 (Toll Tax)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.nextias.com\/blog\/%e0%a4%85%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%a4%e0%a5%8d%e0%a4%af%e0%a4%95%e0%a5%8d%e0%a4%b7-%e0%a4%95%e0%a4%b0\/#%E0%A4%B8%E0%A5%8D%E0%A4%9F%E0%A4%BE%E0%A4%82%E0%A4%AA_%E0%A4%A1%E0%A5%8D%E0%A4%AF%E0%A5%82%E0%A4%9F%E0%A5%80_Stamp_Duty\" title=\"\u0938\u094d\u091f\u093e\u0902\u092a \u0921\u094d\u092f\u0942\u091f\u0940 (Stamp Duty)\">\u0938\u094d\u091f\u093e\u0902\u092a \u0921\u094d\u092f\u0942\u091f\u0940 (Stamp Duty)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.nextias.com\/blog\/%e0%a4%85%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%a4%e0%a5%8d%e0%a4%af%e0%a4%95%e0%a5%8d%e0%a4%b7-%e0%a4%95%e0%a4%b0\/#%E0%A4%85%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%A4%E0%A5%8D%E0%A4%AF%E0%A4%95%E0%A5%8D%E0%A4%B7_%E0%A4%95%E0%A4%B0_%E0%A4%95%E0%A5%87_%E0%A4%B2%E0%A4%BE%E0%A4%AD\" title=\"\u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0915\u0947 \u0932\u093e\u092d\">\u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0915\u0947 \u0932\u093e\u092d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.nextias.com\/blog\/%e0%a4%85%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%a4%e0%a5%8d%e0%a4%af%e0%a4%95%e0%a5%8d%e0%a4%b7-%e0%a4%95%e0%a4%b0\/#%E0%A4%85%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%A4%E0%A5%8D%E0%A4%AF%E0%A4%95%E0%A5%8D%E0%A4%B7_%E0%A4%95%E0%A4%B0_%E0%A4%95%E0%A5%87_%E0%A4%A8%E0%A5%81%E0%A4%95%E0%A4%B8%E0%A4%BE%E0%A4%A8\" title=\"\u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0915\u0947 \u0928\u0941\u0915\u0938\u093e\u0928\">\u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0915\u0947 \u0928\u0941\u0915\u0938\u093e\u0928<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.nextias.com\/blog\/%e0%a4%85%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%a4%e0%a5%8d%e0%a4%af%e0%a4%95%e0%a5%8d%e0%a4%b7-%e0%a4%95%e0%a4%b0\/#%E0%A4%A8%E0%A4%BF%E0%A4%B7%E0%A5%8D%E0%A4%95%E0%A4%B0%E0%A5%8D%E0%A4%B7\" title=\"\u0928\u093f\u0937\u094d\u0915\u0930\u094d\u0937\">\u0928\u093f\u0937\u094d\u0915\u0930\u094d\u0937<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.nextias.com\/blog\/%e0%a4%85%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%a4%e0%a5%8d%e0%a4%af%e0%a4%95%e0%a5%8d%e0%a4%b7-%e0%a4%95%e0%a4%b0\/#%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%8D%E0%A4%95%E0%A5%87%E0%A4%A1%E0%A4%BF%E0%A4%82%E0%A4%97_%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%AD%E0%A4%BE%E0%A4%B5_Cascading_Effect\" title=\"\u0915\u0948\u0938\u094d\u0915\u0947\u0921\u093f\u0902\u0917 \u092a\u094d\u0930\u092d\u093e\u0935 (Cascading Effect)\">\u0915\u0948\u0938\u094d\u0915\u0947\u0921\u093f\u0902\u0917 \u092a\u094d\u0930\u092d\u093e\u0935 (Cascading Effect)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.nextias.com\/blog\/%e0%a4%85%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%a4%e0%a5%8d%e0%a4%af%e0%a4%95%e0%a5%8d%e0%a4%b7-%e0%a4%95%e0%a4%b0\/#%E0%A4%AE%E0%A5%82%E0%A4%B2%E0%A5%8D%E0%A4%AF_%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%A7%E0%A4%BF%E0%A4%A4_%E0%A4%95%E0%A4%B0_%E0%A4%AF%E0%A4%BE_%E0%A4%B5%E0%A5%88%E0%A4%9F_%E0%A4%B8%E0%A4%BF%E0%A4%A6%E0%A5%8D%E0%A4%A7%E0%A4%BE%E0%A4%82%E0%A4%A4_Principle_of_Value_Added_Tax_or_VAT_Principle\" title=\"\u092e\u0942\u0932\u094d\u092f \u0935\u0930\u094d\u0927\u093f\u0924 \u0915\u0930 \u092f\u093e \u0935\u0948\u091f \u0938\u093f\u0926\u094d\u0927\u093e\u0902\u0924 (Principle of Value Added Tax or VAT Principle)\">\u092e\u0942\u0932\u094d\u092f \u0935\u0930\u094d\u0927\u093f\u0924 \u0915\u0930 \u092f\u093e \u0935\u0948\u091f \u0938\u093f\u0926\u094d\u0927\u093e\u0902\u0924 (Principle of Value Added Tax or VAT Principle)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.nextias.com\/blog\/%e0%a4%85%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%a4%e0%a5%8d%e0%a4%af%e0%a4%95%e0%a5%8d%e0%a4%b7-%e0%a4%95%e0%a4%b0\/#%E0%A4%95%E0%A5%87%E0%A4%82%E0%A4%A6%E0%A5%8D%E0%A4%B0%E0%A5%80%E0%A4%AF_%E0%A4%85%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%A4%E0%A5%8D%E0%A4%AF%E0%A4%95%E0%A5%8D%E0%A4%B7_%E0%A4%95%E0%A4%B0_%E0%A4%94%E0%A4%B0_%E0%A4%B8%E0%A5%80%E0%A4%AE%E0%A4%BE_%E0%A4%B6%E0%A5%81%E0%A4%B2%E0%A5%8D%E0%A4%95_%E0%A4%AC%E0%A5%8B%E0%A4%B0%E0%A5%8D%E0%A4%A1_CBIC\" title=\"\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0914\u0930 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u092c\u094b\u0930\u094d\u0921 (CBIC)\">\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0914\u0930 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u092c\u094b\u0930\u094d\u0921 (CBIC)<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-0ba47846d9fef41f0fdf82f813f0a6a5\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"%E0%A4%95%E0%A4%B0_%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE_%E0%A4%B9%E0%A5%88_What_is_Tax\"><\/span><strong>\u0915\u0930 \u0915\u094d\u092f\u093e \u0939\u0948 (What is Tax)?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0915\u0930 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902, \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u092f\u093e \u0928\u093f\u0917\u092e\u094b\u0902 \u092a\u0930 \u0932\u0917\u093e\u090f \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u0905\u0928\u0948\u091a\u094d\u091b\u093f\u0915 \u0936\u0941\u0932\u094d\u0915 (Involuntary Fees) \u0939\u0948\u0902, \u091c\u093f\u0928\u094d\u0939\u0947\u0902 \u0938\u094d\u0925\u093e\u0928\u0940\u092f, \u0930\u093e\u091c\u094d\u092f \u092f\u093e \u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u0938\u094d\u0924\u0930 \u0915\u0940 \u0938\u0930\u0915\u093e\u0930\u0940 \u0907\u0915\u093e\u0908 \u0926\u094d\u0935\u093e\u0930\u093e \u0932\u093e\u0917\u0942 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964\n<ul class=\"wp-block-list\">\n<li>\u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930, \u092f\u0947 \u0938\u0930\u0915\u093e\u0930 \u0915\u094b \u0915\u093f\u0938\u0940 \u0907\u0915\u093e\u0908 \u0926\u094d\u0935\u093e\u0930\u093e \u0926\u0947\u092f \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u0936\u0941\u0932\u094d\u0915 \u0939\u0948\u0902\u0964<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u0915\u0930 \u0938\u0930\u0915\u093e\u0930 \u0915\u0947 \u0932\u093f\u090f \u0930\u093e\u091c\u0938\u094d\u0935 \u0915\u093e \u092e\u0942\u0932 \u0938\u094d\u0930\u094b\u0924 \u0939\u0948\u0902, \u091c\u093f\u0938\u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0938\u0930\u0915\u093e\u0930 \u0905\u092a\u0928\u0947 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0916\u0930\u094d\u091a\u094b\u0902 \u091c\u0948\u0938\u0947 \u0930\u0915\u094d\u0937\u093e, \u0938\u094d\u0935\u093e\u0938\u094d\u0925\u094d\u092f \u0938\u0947\u0935\u093e, \u0936\u093f\u0915\u094d\u0937\u093e \u0914\u0930 \u0938\u0921\u093c\u0915, \u092c\u093e\u0902\u0927, \u0930\u093e\u091c\u092e\u093e\u0930\u094d\u0917 \u0906\u0926\u093f \u091c\u0948\u0938\u0940 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u092c\u0941\u0928\u093f\u092f\u093e\u0926\u0940 \u0938\u0941\u0935\u093f\u0927\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u0930\u0924\u0940 \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-73c8c97f2bd0e2461f21a6d43599fae0\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"%E0%A4%85%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%A4%E0%A5%8D%E0%A4%AF%E0%A4%95%E0%A5%8D%E0%A4%B7_%E0%A4%95%E0%A4%B0_Indirect_Tax\"><\/span><strong>\u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 (Indirect Tax)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u090f\u0915 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0910\u0938\u0947 \u0915\u0930 \u0915\u094b \u0938\u0902\u0926\u0930\u094d\u092d\u093f\u0924 \u0915\u0930\u0924\u093e \u0939\u0948 \u091c\u093f\u0938\u0915\u0947 \u0932\u093f\u090f <strong>\u0915\u0930\u093e\u0918\u093e\u0924 (Impact of Tax) \u0914\u0930 \u0915\u0930\u093e\u092a\u093e\u0924 (Incidence of Tax)<\/strong> \u0905\u0932\u0917-\u0905\u0932\u0917 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u092f\u093e \u0938\u0902\u0938\u094d\u0925\u093e\u0913\u0902 \u092a\u0930 \u092a\u0921\u093c\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0906\u092e \u0924\u094c\u0930 \u092a\u0930 <strong>\u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902<\/strong> \u092a\u0930 \u0932\u0917\u093e\u090f \u091c\u093e\u0924\u0947 \u0939\u0948\u0902\u0964\n<ul class=\"wp-block-list\">\n<li>\u092f\u0947 \u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930\u094b\u0902 \u0938\u0947 \u092d\u093f\u0928\u094d\u0928 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u092f\u0947 \u0909\u0938 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092a\u0930 \u0928\u0939\u0940\u0902 \u0932\u0917\u093e\u090f \u091c\u093e\u0924\u0947 \u0939\u0948\u0902 \u091c\u094b \u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0930\u0942\u092a \u0938\u0947 \u0938\u0930\u0915\u093e\u0930 \u0915\u094b \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u092c\u091c\u093e\u092f, \u092f\u0947 \u0909\u0924\u094d\u092a\u093e\u0926\u094b\u0902 \/ \u0938\u0947\u0935\u093e\u0913\u0902 \u092a\u0930 \u0932\u0917\u093e\u090f \u091c\u093e\u0924\u0947 \u0939\u0948\u0902 \u0914\u0930 \u0909\u0924\u094d\u092a\u093e\u0926 \u0915\u093e \u0935\u093f\u0915\u094d\u0930\u092f \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0926\u094d\u0935\u093e\u0930\u093e \u090f\u0915\u0924\u094d\u0930 \u0915\u093f\u090f \u091c\u093e\u0924\u0947 \u0939\u0948\u0902\u0964<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930\u094b\u0902 \u0915\u093e \u092a\u094d\u0930\u0936\u093e\u0938\u0928 <strong>\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0914\u0930 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u092c\u094b\u0930\u094d\u0921 (CBIC)<\/strong> \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u091c\u094b <strong>\u0930\u093e\u091c\u0938\u094d\u0935 \u0935\u093f\u092d\u093e\u0917 (\u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u093e\u0932\u092f \u0915\u0947 \u0924\u0939\u0924)<\/strong> \u0915\u0947 \u0905\u0927\u0940\u0928 \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-5a915e23993cf0ce4f380c1a56b875cb\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%A4%E0%A5%8D%E0%A4%AF%E0%A4%95%E0%A5%8D%E0%A4%B7_%E0%A4%95%E0%A4%B0\"><\/span><strong>\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 <\/strong>\u0938\u0947 \u0924\u093e\u0924\u094d\u092a\u0930\u094d\u092f \u0910\u0938\u0947 \u0915\u0930\u094b (Taxes) \u0938\u0947 \u0939\u0948 \u091c\u094b \u0909\u0938 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\/\u0938\u0902\u0938\u094d\u0925\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u0935\u0939\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u091c\u093f\u0938 \u092a\u0930 \u0907\u0928\u094d\u0939\u0947\u0902 \u0906\u0930\u094b\u092a\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930, \u0907\u0938 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 <strong>\u0915\u0930\u093e\u0918\u093e\u0924 (Impact of Tax) \u0914\u0930 \u0915\u0930\u093e\u092a\u093e\u0924 (Incidence of Tax)<\/strong> \u090f\u0915 \u0939\u0940 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092f\u093e \u0938\u0902\u0938\u094d\u0925\u093e \u092a\u0930 \u092a\u0921\u093c\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0926\u0942\u0938\u0930\u0947 \u0936\u092c\u094d\u0926\u094b\u0902 \u092e\u0947\u0902, \u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0915\u093e \u092c\u094b\u091d \u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092f\u093e \u0938\u0902\u0938\u094d\u0925\u093e \u092a\u0930 \u0928\u0939\u0940\u0902 \u0921\u093e\u0932\u093e \u091c\u093e \u0938\u0915\u0924\u093e\u0964<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-ccb8eadc060f01c28119e983163833f1\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"%E0%A4%85%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%A4%E0%A5%8D%E0%A4%AF%E0%A4%95%E0%A5%8D%E0%A4%B7_%E0%A4%95%E0%A4%B0_%E0%A4%95%E0%A5%80_%E0%A4%B5%E0%A4%BF%E0%A4%B6%E0%A5%87%E0%A4%B7%E0%A4%A4%E0%A4%BE%E0%A4%8F%E0%A4%81\"><\/span><strong>\u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0915\u0940 \u0935\u093f\u0936\u0947\u0937\u0924\u093e\u090f\u0901<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0915\u0940 \u0915\u0941\u091b \u092a\u094d\u0930\u092e\u0941\u0916 \u0935\u093f\u0936\u0947\u0937\u0924\u093e\u090f\u0901 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0939\u0948\u0902:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0909\u092a\u092d\u094b\u0917 \u092a\u0930 \u0915\u0930 (Tax on Consumption)<\/strong>: \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0915\u093f\u0938\u0940 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0940 \u0906\u092f \u092a\u0930 \u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0930\u0942\u092a \u0938\u0947 \u0928\u0939\u0940\u0902 \u092c\u0932\u094d\u0915\u093f \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0909\u092a\u092d\u094b\u0917 \u092a\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0930\u0942\u092a \u0938\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 (Paid Indirectly) <\/strong>: \u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930\u094b\u0902 \u0915\u0947 \u0935\u093f\u092a\u0930\u0940\u0924, \u091c\u093f\u0938\u0947 \u0915\u0930\u0926\u093e\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u0930\u0915\u093e\u0930 \u0915\u094b \u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0930\u0942\u092a \u0938\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u090f\u0915 \u092e\u0927\u094d\u092f\u0938\u094d\u0925, \u091c\u0948\u0938\u0947 \u0935\u093f\u0915\u094d\u0930\u0947\u0924\u093e \u092f\u093e \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u0902\u0917\u0943\u0939\u0940\u0924 \u0915\u093f\u090f \u091c\u093e\u0924\u0947 \u0939\u0948\u0902, \u0914\u0930 \u092b\u093f\u0930 \u0938\u0930\u0915\u093e\u0930 \u0915\u094b \u0926\u093f\u090f \u091c\u093e\u0924\u0947 \u0939\u0948\u0902\u0964<\/li>\n\n\n\n<li><strong>\u092a\u094d\u0930\u0924\u093f\u0917\u093e\u092e\u0940 \u092a\u094d\u0930\u0915\u0943\u0924\u093f (Regressive Nature)<\/strong>: \u092f\u0947 \u092a\u094d\u0930\u0924\u093f\u0917\u093e\u092e\u0940 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902, \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0939\u0930 \u0915\u094b\u0908 \u0915\u093f\u0938\u0940 \u0926\u093f\u090f \u0917\u090f \u0909\u0924\u094d\u092a\u093e\u0926 \u092f\u093e \u0938\u0947\u0935\u093e \u0915\u0947 \u0932\u093f\u090f \u0938\u092e\u093e\u0928 \u0930\u093e\u0936\u093f \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948, \u091a\u093e\u0939\u0947 \u0909\u0928\u0915\u0940 \u0906\u092f \u0915\u093e \u0938\u094d\u0924\u0930 \u0915\u0941\u091b \u092d\u0940 \u0939\u094b\u0964<\/li>\n\n\n\n<li><strong>\u0935\u094d\u092f\u093e\u092a\u0915 \u0906\u0927\u093e\u0930 (Broad Base)<\/strong>: \u0907\u0928\u0915\u093e \u0915\u0930 \u0906\u0927\u093e\u0930 \u0906\u092e \u0924\u094c\u0930 \u092a\u0930 \u0935\u094d\u092f\u093e\u092a\u0915 \u0939\u094b\u0924\u093e \u0939\u0948, \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u092f\u0947 \u0906\u092c\u093e\u0926\u0940 \u0926\u094d\u0935\u093e\u0930\u093e \u0909\u092a\u092d\u094b\u0917 \u0915\u0940 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u090f\u0915 \u0935\u093f\u0938\u094d\u0924\u0943\u0924 \u0936\u094d\u0930\u0943\u0902\u0916\u0932\u093e \u092a\u0930 \u0906\u0930\u094b\u092a\u093f\u0924 \u0915\u093f\u090f \u091c\u093e\u0924\u0947 \u0939\u0948\u0902\u0964<\/li>\n\n\n\n<li><strong>\u0916\u0930\u094d\u091a \u0915\u0930\u0928\u0947 \u0915\u0947 \u092a\u0948\u091f\u0930\u094d\u0928 \u092a\u0930 \u092a\u094d\u0930\u092d\u093e\u0935 (Impacts Spending Patterns)<\/strong>: \u092f\u0947 \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e \u0915\u0947 \u0935\u094d\u092f\u092f \u0915\u0930\u0928\u0947 \u0915\u0947 \u092a\u0948\u091f\u0930\u094d\u0928 \u0915\u094b \u092a\u094d\u0930\u092d\u093e\u0935\u093f\u0924 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902, \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e\u0913\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u093e \u0905\u0902\u0924\u093f\u092e \u092e\u0942\u0932\u094d\u092f \u092a\u0930 \u0915\u094d\u0930\u092f \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0902, \u0907\u0938\u092e\u0947\u0902 \u0915\u0930 \u092d\u0940 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902\u0964<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-8f8fb8301edba15da99f098a2374491d\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"%E0%A4%85%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%A4%E0%A5%8D%E0%A4%AF%E0%A4%95%E0%A5%8D%E0%A4%B7_%E0%A4%95%E0%A4%B0_%E0%A4%95%E0%A5%87_%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\"><\/span><strong>\u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0915\u0947 \u092a\u094d\u0930\u0915\u093e\u0930<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930\u094b\u0902 \u0915\u0947 \u0915\u0941\u091b \u092a\u094d\u0930\u092e\u0941\u0916 \u0909\u0926\u093e\u0939\u0930\u0923\u094b\u0902 \u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 (Excise Duty)<\/li>\n\n\n\n<li>\u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 (Customs Duty)<\/li>\n\n\n\n<li>\u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0930 (Sales Tax)<\/li>\n\n\n\n<li>\u0938\u0947\u0935\u093e \u0915\u0930 (Service Tax)<\/li>\n\n\n\n<li>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (Goods and Services Tax)<\/li>\n\n\n\n<li>\u091a\u0941\u0902\u0917\u0940 \u0914\u0930 \u092a\u094d\u0930\u0935\u0947\u0936 \u0915\u0930 (Octroi and Entry Tax)<\/li>\n\n\n\n<li>\u091f\u094b\u0932 \u091f\u0948\u0915\u094d\u0938 (Toll Tax)<\/li>\n\n\n\n<li>\u0938\u094d\u091f\u093e\u0902\u092a \u0921\u094d\u092f\u0942\u091f\u0940 (Stamp Duty)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-text-color has-link-color wp-elements-1f922063e0ed6ab1b030a367ddb19296\" style=\"color:#ff6a00\"><span class=\"ez-toc-section\" id=\"%E0%A4%89%E0%A4%A4%E0%A5%8D%E0%A4%AA%E0%A4%BE%E0%A4%A6_%E0%A4%B6%E0%A5%81%E0%A4%B2%E0%A5%8D%E0%A4%95_Excise_Duty\"><\/span><strong>\u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 (Excise Duty)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u090f\u0915 \u0910\u0938\u093e \u0915\u0930 \u0925\u093e, \u091c\u094b \u092d\u093e\u0930\u0924 \u092e\u0947\u0902<strong> \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0947 \u0909\u0924\u094d\u092a\u093e\u0926\u0928, \u0932\u093e\u0907\u0938\u0947\u0902\u0938\u093f\u0902\u0917 \u0914\u0930 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0930\u0928\u0947<\/strong> \u092a\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0925\u093e\u0964\n<ul class=\"wp-block-list\">\n<li>\u0926\u0942\u0938\u0930\u0947 \u0936\u092c\u094d\u0926\u094b\u0902 \u092e\u0947\u0902, \u092f\u0939 \u090f\u0915 \u0936\u0941\u0932\u094d\u0915 \u0925\u093e \u091c\u094b \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e\u0913\u0902 \u0915\u094b \u0909\u0928\u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0909\u0924\u094d\u092a\u093e\u0926\u093f\u0924 \u0915\u0941\u091b \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0926\u0947\u0928\u093e \u092a\u0921\u093c\u0924\u093e \u0925\u093e\u0964<\/li>\n\n\n\n<li>\u092f\u0926\u094d\u092f\u092a\u093f \u092a\u094d\u0930\u093e\u0930\u092e\u094d\u092d \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0925\u093e, \u0932\u0947\u0915\u093f\u0928 \u0905\u0902\u0924\u0924\u0903 \u0907\u0938\u0947 <strong>\u0916\u0941\u0926\u0930\u093e \u0935\u093f\u0915\u094d\u0930\u0947\u0924\u093e (Retailer) \u092f\u093e \u092e\u0927\u094d\u092f\u0938\u094d\u0925 \u0926\u094d\u0935\u093e\u0930\u093e <\/strong>\u0909\u091a\u094d\u091a \u0915\u0940\u092e\u0924\u094b\u0902 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0917\u094d\u0930\u093e\u0939\u0915\u094b \u0938\u0947 \u0935\u0938\u0942\u0932\u093e \u091c\u093e\u0924\u093e \u0925\u093e\u0964<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u092f\u0939 \u092e\u0941\u0916\u094d\u092f \u0930\u0942\u092a \u0938\u0947 <strong>\u0915\u0947\u0902\u0926\u094d\u0930 \u0938\u0930\u0915\u093e\u0930<\/strong> \u0926\u094d\u0935\u093e\u0930\u093e \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0925\u093e\u0964 \u0907\u0938\u0932\u093f\u090f, \u0907\u0938\u0947 <strong>\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u092f\u093e \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u092e\u0942\u0932\u094d\u092f \u0935\u0930\u094d\u0927\u093f\u0924 \u0915\u0930 (CENVAT)<\/strong> \u092d\u0940 \u0915\u0939\u093e \u091c\u093e\u0924\u093e \u0925\u093e\u0964<\/li>\n\n\n\n<li>\u092f\u0926\u094d\u092f\u092a\u093f, \u092f\u0939 \u0927\u094d\u092f\u093e\u0928 \u0926\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f \u0915\u093f \u0915\u0941\u091b <strong>\u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u0930\u093e\u091c\u094d\u092f \u0938\u0930\u0915\u093e\u0930 \u0926\u094d\u0935\u093e\u0930\u093e<\/strong> \u092d\u0940 \u0932\u0917\u093e\u090f \u091c\u093e\u0924\u0947 \u0925\u0947, \u091c\u0948\u0938\u0947 <strong>\u0936\u0930\u093e\u092c \u0914\u0930 \u0928\u0936\u0940\u0932\u0947 \u092a\u0926\u093e\u0930\u094d\u0925\u094b\u0902 <\/strong>\u092a\u0930 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915\u0964\n<ul class=\"wp-block-list\">\n<li>\u0905\u0927\u093f\u0915\u093e\u0902\u0936 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u0905\u092c <strong>\u0935\u0938\u094d\u0924\u0941 \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 (GST) <\/strong>\u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0906 \u0917\u090f \u0939\u0948\u0902\u0964<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u0905\u0927\u093f\u0915\u093e\u0902\u0936 \u0909\u0924\u094d\u092a\u093e\u0926\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u0915\u094b \u091c\u094d\u092f\u093e\u0926\u093e\u0924\u0930 <strong>\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u091c\u0940\u090f\u0938\u091f\u0940 (CGST) <\/strong>\u0926\u094d\u0935\u093e\u0930\u093e \u092a\u094d\u0930\u0924\u093f\u0938\u094d\u0925\u093e\u092a\u093f\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0926\u094d\u092f\u092a\u093f, \u0915\u0941\u091b \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u0905\u092d\u0940 \u092d\u0940 \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 <strong>(GST)<\/strong> \u0938\u0947 \u0905\u0932\u0917 \u0932\u0917\u093e\u090f \u091c\u093e\u0924\u0947 \u0939\u0948\u0902, \u091c\u0948\u0938\u0947: <strong>\u0936\u0930\u093e\u092c \u092a\u0930 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 (\u091c\u094b \u0930\u093e\u091c\u094d\u092f \u0938\u0930\u0915\u093e\u0930\u094b\u0902<\/strong> \u0926\u094d\u0935\u093e\u0930\u093e \u0906\u0930\u094b\u092a\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948)\u0964 <strong>\u092a\u0947\u091f\u094d\u0930\u094b\u0932\u093f\u092f\u092e \u0909\u0924\u094d\u092a\u093e\u0926\u094b\u0902<\/strong> \u092a\u0930 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 (\u091c\u094b <strong>\u0915\u0947\u0902\u0926\u094d\u0930 \u0938\u0930\u0915\u093e\u0930<\/strong> \u0926\u094d\u0935\u093e\u0930\u093e \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948)\u0964<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-text-color has-link-color wp-elements-fc4281c6e2384679292bf0d114a32994\" style=\"color:#ff6a00\"><span class=\"ez-toc-section\" id=\"%E0%A4%B8%E0%A5%80%E0%A4%AE%E0%A4%BE_%E0%A4%B6%E0%A5%81%E0%A4%B2%E0%A5%8D%E0%A4%95_Customs_Duty\"><\/span><strong>\u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 (Customs Duty)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u090f\u0915 \u0910\u0938\u093e \u0915\u0930 \u0939\u0948 \u091c\u094b <strong>\u0906\u092f\u093e\u0924 \u0915\u0947 \u0938\u093e\u0925-\u0938\u093e\u0925 \u0915\u0941\u091b \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924<\/strong> \u092a\u0930 \u092d\u0940 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 \u0927\u094d\u092f\u093e\u0928 \u0926\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f \u0915\u093f \u0926\u0947\u0936 \u092e\u0947\u0902 \u0906\u092f\u093e\u0924 \u0915\u093f\u090f \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u0932\u0917\u092d\u0917 \u0938\u092d\u0940 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u092a\u0930 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u0926\u0942\u0938\u0930\u0940 \u0913\u0930, \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0936\u0941\u0932\u094d\u0915 \u0915\u0947\u0935\u0932 \u0915\u0941\u091b \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u092a\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u091c\u0948\u0938\u093e \u0915\u093f <strong>\u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 1975 \u0915\u0940 \u0926\u0942\u0938\u0930\u0940 \u0905\u0928\u0941\u0938\u0942\u091a\u0940<\/strong> \u092e\u0947\u0902 \u0909\u0932\u094d\u0932\u093f\u0916\u093f\u0924 \u0939\u0948\u0964\n<ul class=\"wp-block-list\">\n<li>\u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 <strong>\u0915\u0947\u0902\u0926\u094d\u0930 \u0938\u0930\u0915\u093e\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u0906\u0930\u094b\u092a\u093f\u0924 \u090f\u0935\u0902 \u0938\u0902\u0917\u094d\u0930\u0939\u093f\u0924 <\/strong>\u0915\u093f\u092f\u093e \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u093e \u0915\u0930 \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0915\u093e \u092a\u094d\u0930\u092e\u0941\u0916 \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u0939\u0948\u0902: <strong>\u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0947 \u0905\u0935\u0948\u0927 \u0906\u092f\u093e\u0924 \u0914\u0930 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 <\/strong>\u0915\u094b \u092a\u094d\u0930\u0924\u093f\u092c\u0902\u0927\u093f\u0924 \u0915\u0930\u0928\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0938\u094d\u0935\u0926\u0947\u0936\u0940 \u0909\u0926\u094d\u092f\u094b\u0917\u094b\u0902 \u0915\u0940 \u0930\u0915\u094d\u0937\u093e \u0915\u0930\u0928\u093e \u0924\u0925\u093e \u0935\u093f\u0928\u093f\u092e\u092f \u0926\u0930 (Exchange Rate) \u0915\u094b \u0938\u094d\u0925\u093f\u0930 \u0930\u0916\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0906\u092f\u093e\u0924 \u0915\u094b \u0928\u094d\u092f\u0942\u0928\u0924\u092e \u0938\u094d\u0924\u0930 \u092a\u0930 \u0930\u0916\u0928\u093e\u0964<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-text-color has-link-color wp-elements-d921cd7357639336aa50448631d9b17b\" style=\"color:#ff6a00\"><span class=\"ez-toc-section\" id=\"%E0%A4%AD%E0%A4%BE%E0%A4%B0%E0%A4%A4_%E0%A4%AE%E0%A5%87%E0%A4%82_%E0%A4%B8%E0%A5%80%E0%A4%AE%E0%A4%BE_%E0%A4%B6%E0%A5%81%E0%A4%B2%E0%A5%8D%E0%A4%95_%E0%A4%95%E0%A5%87_%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\"><\/span><strong>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0915\u0947 \u092a\u094d\u0930\u0915\u093e\u0930<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0932\u0917\u093e\u090f \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0915\u0947 \u0915\u0941\u091b \u092a\u094d\u0930\u092e\u0941\u0916 \u092a\u094d\u0930\u0915\u093e\u0930\u094b\u0902 \u0915\u094b \u0928\u0940\u091a\u0947 \u0926\u093f\u090f \u0917\u090f \u0905\u0928\u0941\u092d\u093e\u0917\u094b\u0902 \u092e\u0947\u0902 \u0938\u092e\u091d\u093e\u092f\u093e \u0917\u092f\u093e \u0939\u0948:-<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E0%A4%AE%E0%A5%82%E0%A4%B2_%E0%A4%B8%E0%A5%80%E0%A4%AE%E0%A4%BE_%E0%A4%B6%E0%A5%81%E0%A4%B2%E0%A5%8D%E0%A4%95_Basic_Customs_Duty\"><\/span><strong>\u092e\u0942\u0932 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 (Basic Customs Duty)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>\u092e\u0942\u0932 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0938\u0947 \u0924\u093e\u0924\u094d\u092a\u0930\u094d\u092f <strong>\u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 1962<\/strong> \u0915\u0947 \u0924\u0939\u0924 \u0906\u092f\u093e\u0924\u093f\u0924 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u092a\u0930 \u0932\u0917\u093e\u090f \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0938\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E0%A4%85%E0%A4%A4%E0%A4%BF%E0%A4%B0%E0%A4%BF%E0%A4%95%E0%A5%8D%E0%A4%A4_%E0%A4%B8%E0%A5%80%E0%A4%AE%E0%A4%BE_%E0%A4%B6%E0%A5%81%E0%A4%B2%E0%A5%8D%E0%A4%95_%E0%A4%AF%E0%A4%BE_%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%A4%E0%A4%BF%E0%A4%95%E0%A4%BE%E0%A4%B0%E0%A5%80_%E0%A4%B6%E0%A5%81%E0%A4%B2%E0%A5%8D%E0%A4%95_CVD\"><\/span><strong>\u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u092f\u093e \u092a\u094d\u0930\u0924\u093f\u0915\u093e\u0930\u0940 \u0936\u0941\u0932\u094d\u0915 (CVD)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u092f\u093e \u092a\u094d\u0930\u0924\u093f\u0915\u093e\u0930\u0940 \u0936\u0941\u0932\u094d\u0915 (CVD) \u0906\u092f\u093e\u0924\u093f\u0924 \u0909\u0924\u094d\u092a\u093e\u0926\u094b\u0902 \u092a\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u093e \u090f\u0915 <strong>\u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0906\u092f\u093e\u0924 \u0936\u0941\u0932\u094d\u0915<\/strong> \u0939\u0948, \u092f\u0939 \u0936\u0941\u0932\u094d\u0915 \u0909\u0928 \u0909\u0924\u094d\u092a\u093e\u0926\u094b\u0902 \u092a\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u091c\u093f\u0928\u094d\u0939\u0947\u0902 \u0909\u0928\u0915\u0947 \u092e\u0942\u0932 \u0926\u0947\u0936 \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0938\u092c\u094d\u0938\u093f\u0921\u0940 \u0914\u0930 \u0915\u0930 \u0930\u093f\u092f\u093e\u092f\u0924\u094b\u0902 \u091c\u0948\u0938\u0947 \u0932\u093e\u092d \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0915\u0947 \u0938\u0938\u094d\u0924\u093e \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0928\u0947 \u0935\u093e\u0932\u0940 \u092c\u093e\u0924 \u092f\u0939 \u0939\u0948 \u0915\u093f \u092a\u094d\u0930\u0924\u093f\u0915\u093e\u0930\u0940 \u0936\u0941\u0932\u094d\u0915 (CVD) \u0915\u0947\u0935\u0932 \u0915\u0941\u091b \u091a\u092f\u0928\u093f\u0924 \u0906\u092f\u093e\u0924\u093f\u0924 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u092a\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0938\u092d\u0940 \u0906\u092f\u093e\u0924\u094b\u0902 \u092a\u0930 \u0928\u0939\u0940\u0902\u0964<\/li>\n\n\n\n<li>\u092a\u094d\u0930\u0924\u093f\u0915\u093e\u0930\u0940 \u0936\u0941\u0932\u094d\u0915 (CVD) \u0932\u0917\u093e\u0928\u0947 \u0915\u093e \u0928\u093f\u0930\u094d\u0923\u092f \u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u093e\u0932\u092f \u0926\u094d\u0935\u093e\u0930\u093e <strong>\u0935\u094d\u092f\u093e\u092a\u093e\u0930-\u0909\u092a\u091a\u093e\u0930 \u092e\u0939\u093e\u0928\u093f\u0926\u0947\u0936\u0915 (Director General of Trade Remedies)<\/strong> \u0915\u0940 \u0938\u093f\u092b\u093e\u0930\u093f\u0936 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0932\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-df252b60ca8fec03bc8caed234108f84\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"%E0%A4%8F%E0%A4%82%E0%A4%9F%E0%A5%80-%E0%A4%A1%E0%A4%82%E0%A4%AA%E0%A4%BF%E0%A4%82%E0%A4%97_%E0%A4%A1%E0%A5%8D%E0%A4%AF%E0%A5%82%E0%A4%9F%E0%A5%80_Anti-Dumping_Duty\"><\/span><strong>\u090f\u0902\u091f\u0940-\u0921\u0902\u092a\u093f\u0902\u0917 \u0921\u094d\u092f\u0942\u091f\u0940 (Anti-Dumping Duty)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0921\u0902\u092a\u093f\u0902\u0917 \u0924\u092c \u0939\u094b\u0924\u0940 \u0939\u0948 \u091c\u092c \u0915\u093f\u0938\u0940 \u0926\u0947\u0936 \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u0926\u0947\u0936 \u0915\u094b \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u093e \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0909\u0938\u0915\u0947 \u092e\u0942\u0932 \u0926\u0947\u0936 \u092e\u0947\u0902 \u092c\u093f\u0915\u094d\u0930\u0940 \u092e\u0942\u0932\u094d\u092f \u0938\u0947 \u0915\u092e \u0915\u0940\u092e\u0924 \u092a\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 \u090f\u0915 \u0905\u0928\u0941\u091a\u093f\u0924 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0935\u094d\u092f\u0935\u0939\u093e\u0930 \u0939\u0948 \u091c\u093f\u0938\u0915\u093e \u0905\u0902\u0924\u0930\u094d\u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u092a\u0930 \u0935\u093f\u0915\u0943\u0924 \u092a\u094d\u0930\u092d\u093e\u0935 \u092a\u0921\u093c \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u090f\u0902\u091f\u0940-\u0921\u0902\u092a\u093f\u0902\u0917 \u0921\u094d\u092f\u0942\u091f\u0940 \u090f\u0915 \u0906\u092f\u093e\u0924 \u0936\u0941\u0932\u094d\u0915 \u0939\u0948 \u091c\u094b \u090f\u0915 \u0926\u0947\u0936 \u0926\u094d\u0935\u093e\u0930\u093e \u0926\u0942\u0938\u0930\u0947 \u0926\u0947\u0936 \u0926\u094d\u0935\u093e\u0930\u093e <strong>\u0921\u0902\u092a \u0915\u093f\u090f \u091c\u093e \u0930\u0939\u0947 \u092e\u093e\u0932<\/strong> \u092a\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0907\u0938\u0915\u093e \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u092e\u093e\u0932 \u0915\u0940 \u0921\u0902\u092a\u093f\u0902\u0917 \u0938\u0947 \u0909\u0924\u094d\u092a\u0928\u094d\u0928 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0947 \u0935\u093f\u0915\u0943\u0924 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u092a\u094d\u0930\u092d\u093e\u0935 \u0915\u094b \u0920\u0940\u0915 \u0915\u0930\u0928\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u090f\u0902\u091f\u0940-\u0921\u0902\u092a\u093f\u0902\u0917 \u0921\u094d\u092f\u0942\u091f\u0940 \u0915\u093e\u0909\u0902\u091f\u0930\u0935\u0947\u0932\u093f\u0902\u0917 \u0921\u094d\u092f\u0942\u091f\u0940 \u0938\u0947 \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u092d\u093f\u0928\u094d\u0928 \u0939\u0948:\n<ul class=\"wp-block-list\">\n<li>\u0915\u093e\u0909\u0902\u091f\u0930\u0935\u0947\u0932\u093f\u0902\u0917 \u0921\u094d\u092f\u0942\u091f\u0940 \u0915\u093e \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f <strong>\u0938\u092c\u094d\u0938\u093f\u0921\u0940 \u0915\u0947 \u0915\u093e\u0930\u0923 <\/strong>\u0915\u092e \u0932\u093e\u0917\u0924 \u0914\u0930 \u0915\u092e \u0915\u0940\u092e\u0924 \u0938\u0947 \u0938\u094d\u0935\u0926\u0947\u0936\u0940 \u0909\u0926\u094d\u092f\u094b\u0917\u094b\u0902 \u0915\u094b \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0940 \u0939\u093e\u0928\u093f \u0938\u0947 \u092c\u091a\u093e\u0928\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u090f\u0902\u091f\u0940-\u0921\u0902\u092a\u093f\u0902\u0917 \u0921\u094d\u092f\u0942\u091f\u0940 \u0915\u093e \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u0905\u0928\u094d\u092f \u0935\u093f\u0926\u0947\u0936\u0940 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u094b \u0905\u092a\u0928\u0947 \u092c\u093e\u091c\u093e\u0930 \u092e\u0947\u0902 \u0938\u0938\u094d\u0924\u0947 \u092e\u0942\u0932\u094d\u092f \u0921\u0902\u092a\u093f\u0902\u0917 \u0915\u0930\u0928\u0947 \u0938\u0947 \u0930\u094b\u0915\u0928\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u0928\u093f\u0937\u094d\u092a\u0915\u094d\u0937 \u092a\u094d\u0930\u0924\u093f\u0938\u094d\u092a\u0930\u094d\u0927\u093e \u0915\u0947 \u0938\u093e\u0927\u0928 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u090f\u0902\u091f\u0940-\u0921\u0902\u092a\u093f\u0902\u0917 \u0921\u094d\u092f\u0942\u091f\u0940 \u0915\u0947 \u0909\u092a\u092f\u094b\u0917 \u0915\u0940 \u0905\u0928\u0941\u092e\u0924\u093f <strong>WTO <\/strong>\u0926\u094d\u0935\u093e\u0930\u093e \u0926\u0940 \u0917\u0908 \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-fba8fb7cc2d782c994b0936cc968d03f\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"%E0%A4%A8%E0%A4%BF%E0%A4%B0%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%A4_%E0%A4%B6%E0%A5%81%E0%A4%B2%E0%A5%8D%E0%A4%95_Export_Duty\"><\/span><strong>\u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0936\u0941\u0932\u094d\u0915 (Export Duty)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0936\u0941\u0932\u094d\u0915 \u0938\u0947 \u0924\u093e\u0924\u094d\u092a\u0930\u094d\u092f \u092e\u093e\u0932 \u0915\u0947 <strong>\u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u092a\u0930<\/strong> \u0932\u0917\u093e\u090f \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 <strong>\u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915<\/strong> \u0938\u0947 \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0907\u0938 \u0936\u0941\u0932\u094d\u0915 \u0915\u093e \u092e\u0941\u0916\u094d\u092f \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u0915\u0941\u091b \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0915\u094b \u092a\u094d\u0930\u0924\u093f\u092c\u0902\u0927\u093f\u0924 \u0915\u0930\u0928\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-8847c8a8eeec9409c5b5e6bc5310c821\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"%E0%A4%AC%E0%A4%BF%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A5%80_%E0%A4%95%E0%A4%B0_Sales_Tax\"><\/span><strong>\u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0930 (Sales Tax)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0930 \u090f\u0915 <strong>\u0909\u092a\u092d\u094b\u0917-\u0906\u0927\u093e\u0930\u093f\u0924<\/strong> \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0925\u093e \u091c\u094b \u0938\u0930\u0915\u093e\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u092a\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0925\u093e\u0964<\/li>\n\n\n\n<li>\u0907\u0938\u0947 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u092c\u093f\u0902\u0926\u0941 \u092a\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0925\u093e, \u0916\u0941\u0926\u0930\u093e \u0935\u093f\u0915\u094d\u0930\u0947\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u090f\u0915\u0924\u094d\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0925\u093e \u0914\u0930 \u0938\u0930\u0915\u093e\u0930 \u0915\u094b \u0926\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0925\u093e\u0964<\/li>\n\n\n\n<li>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902, \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0930 <strong>\u0915\u0947\u0902\u0926\u094d\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f \u0926\u094b\u0928\u094b\u0902 \u0938\u0930\u0915\u093e\u0930\u094b\u0902<\/strong> \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u0902\u0917\u0943\u0939\u0940\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0925\u093e:\n<ul class=\"wp-block-list\">\n<li><strong>\u0930\u093e\u091c\u094d\u092f \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0930<\/strong>\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 \u092a\u094d\u0930\u093e\u0925\u092e\u093f\u0915 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0930 \u0925\u093e \u091c\u093f\u0938\u0915\u093e \u0932\u094b\u0917\u094b\u0902 \u0915\u094b \u0938\u093e\u092e\u0928\u093e \u0915\u0930\u0928\u093e \u092a\u0921\u093c\u0924\u093e \u0925\u093e\u0964<\/li>\n\n\n\n<li>\u0905\u0932\u0917-\u0905\u0932\u0917 \u0930\u093e\u091c\u094d\u092f \u0938\u0930\u0915\u093e\u0930\u0947\u0902 \u0905\u092a\u0928\u0940 \u0938\u0940\u092e\u093e\u0913\u0902 \u0915\u0947 \u092d\u0940\u0924\u0930 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u092a\u0930 \u0905\u092a\u0928\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0930 \u0926\u0930\u0947\u0902 \u0932\u0917\u093e\u0924\u0940 \u0925\u0940\u0902\u0964<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0930 (CST)\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 \u0915\u0930 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0940 \u0905\u0902\u0924\u0930\u0930\u093e\u091c\u094d\u092f\u0940\u092f \u092c\u093f\u0915\u094d\u0930\u0940 <strong>(\u090f\u0915 \u0930\u093e\u091c\u094d\u092f \u0938\u0947 \u0926\u0942\u0938\u0930\u0947 \u0930\u093e\u091c\u094d\u092f \u092e\u0947\u0902)<\/strong> \u092a\u0930 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0925\u093e\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u0915\u0947\u0902\u0926\u094d\u0930 \u0938\u0930\u0915\u093e\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0925\u093e \u0914\u0930 \u0907\u0938\u0915\u093e \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u0930\u093e\u091c\u094d\u092f \u0915\u0940 \u0938\u0940\u092e\u093e\u0913\u0902 \u0915\u0947 \u092a\u093e\u0930 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u093e \u0938\u0941\u091a\u093e\u0930\u0942 \u092a\u094d\u0930\u0935\u093e\u0939 \u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u0930\u0928\u093e \u0925\u093e\u0964<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u0905\u0927\u093f\u0915\u093e\u0902\u0936 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0930 \u0905\u092c <strong>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (GST) <\/strong>\u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0938\u092e\u093e\u0939\u093f\u0924 \u0939\u094b \u0917\u090f \u0939\u0948\u0902\u0964<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-4b4f2731e86d7d66a37d4c52728aa07d\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"%E0%A4%B8%E0%A5%87%E0%A4%B5%E0%A4%BE_%E0%A4%95%E0%A4%B0_Service_Tax\"><\/span><strong>\u0938\u0947\u0935\u093e \u0915\u0930 (Service Tax)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0938\u0947\u0935\u093e \u0915\u0930 <strong>\u090f\u0915 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930<\/strong> \u0925\u093e \u091c\u094b \u0915\u0947\u0902\u0926\u094d\u0930 \u0938\u0930\u0915\u093e\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u0926\u0947\u0936 \u0915\u0947 \u092d\u0940\u0924\u0930 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u0917\u0908 \u0935\u093f\u0936\u093f\u0937\u094d\u091f \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0932\u0947\u0928\u0926\u0947\u0928 \u092a\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0925\u093e\u0964<\/li>\n\n\n\n<li>\u0907\u0938\u0947 \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e\u0913\u0902 (Service Providers) \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u0902\u0917\u094d\u0930\u0939\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0925\u093e \u0914\u0930 \u0905\u0902\u0924\u0924\u0903 \u0915\u0947\u0902\u0926\u094d\u0930 \u0938\u0930\u0915\u093e\u0930 \u0915\u0947 \u092a\u093e\u0938 \u091c\u092e\u093e \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0925\u093e\u0964<\/li>\n\n\n\n<li>\u0905\u092c \u0907\u0938\u0947 \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (GST) \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0938\u092e\u093e\u0939\u093f\u0924 \u0915\u0930 \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-63473f0ace50c7b44d4dd9bed195ccc9\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"%E0%A4%B5%E0%A4%B8%E0%A5%8D%E0%A4%A4%E0%A5%81_%E0%A4%8F%E0%A4%B5%E0%A4%82_%E0%A4%B8%E0%A5%87%E0%A4%B5%E0%A4%BE_%E0%A4%95%E0%A4%B0_GST\"><\/span><strong>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (GST)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (GST) <strong>\u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930<\/strong> \u0915\u093e \u090f\u0915 \u0930\u0942\u092a \u0939\u0948 \u091c\u094b \u092d\u093e\u0930\u0924 \u092e\u0947\u0902<strong> \u0918\u0930\u0947\u0932\u0942 \u0909\u092a\u092d\u094b\u0917 \u0915\u0947 \u0932\u093f\u090f \u092c\u093f\u0915\u094d\u0930\u0940<\/strong> \u0915\u0940 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u0905\u0927\u093f\u0915\u093e\u0902\u0936 <strong>\u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902<\/strong> \u092a\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 <strong>\u092e\u0942\u0932\u094d\u092f \u0935\u0930\u094d\u0927\u093f\u0924 \u0915\u0930 (VAT) \u0915\u0947 \u0938\u093f\u0926\u094d\u0927\u093e\u0902\u0924<\/strong> \u092a\u0930 \u0906\u0927\u093e\u0930\u093f\u0924 \u0939\u0948 \u0914\u0930 \u092a\u0942\u0930\u0947 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0932\u093e\u0917\u0942 \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0907\u0938\u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e\u0913\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0932\u0947\u0915\u093f\u0928 \u0907\u0938\u0947 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u094b \u0935\u093f\u0915\u094d\u0930\u0947\u0924\u093e \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u0930\u0915\u093e\u0930 \u0915\u094b \u092d\u0947\u091c\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (GST) <strong>1 \u091c\u0941\u0932\u093e\u0908 2017 <\/strong>\u0915\u094b \u092a\u0942\u0930\u0947 \u0926\u0947\u0936 \u092e\u0947\u0902 \u0932\u093e\u0917\u0942 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964<\/li>\n\n\n\n<li>\u0907\u0938\u0928\u0947 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930\u094b\u0902 \u0915\u094b \u0938\u092e\u093e\u0939\u093f\u0924 \u0915\u0930 \u0932\u093f\u092f\u093e \u0939\u0948 \u0914\u0930 \u0909\u0928\u0915\u0940 \u091c\u0917\u0939 \u0932\u0947 \u0932\u0940 \u0939\u0948 \u091c\u094b \u092a\u0939\u0932\u0947 \u0915\u0947\u0902\u0926\u094d\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f \u0938\u0930\u0915\u093e\u0930\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0932\u0917\u093e\u090f \u091c\u093e\u0924\u0947 \u0925\u0947\u0964<\/li>\n<\/ul>\n\n\n\n<p>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (GST) \u092a\u0930 \u0939\u092e\u093e\u0930\u093e \u0935\u093f\u0938\u094d\u0924\u0943\u0924 \u0932\u0947\u0916 \u092a\u0922\u093c\u0947\u0902\u0964<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-10f34cfeceab535549b54c271f0851b5\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%B5%E0%A5%87%E0%A4%B6_%E0%A4%95%E0%A4%B0_%E0%A4%94%E0%A4%B0_%E0%A4%9A%E0%A5%81%E0%A4%82%E0%A4%97%E0%A5%80_Entry_Tax_and_Octroi\"><\/span><strong>\u092a\u094d\u0930\u0935\u0947\u0936 \u0915\u0930 \u0914\u0930 \u091a\u0941\u0902\u0917\u0940 (Entry Tax and Octroi)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092a\u094d\u0930\u0935\u0947\u0936 \u0915\u0930 \u090f\u0915 \u0910\u0938\u093e \u0915\u0930 \u0939\u0948 \u091c\u094b \u0915\u093f\u0938\u0940 <strong>\u0930\u093e\u091c\u094d\u092f \u092f\u093e \u0938\u094d\u0925\u093e\u0928\u0940\u092f \u0915\u094d\u0937\u0947\u0924\u094d\u0930\u093e\u0927\u093f\u0915\u093e\u0930 <\/strong>\u0938\u0947 \u0926\u0942\u0938\u0930\u0947 \u0930\u093e\u091c\u094d\u092f \u092f\u093e \u0915\u094d\u0937\u0947\u0924\u094d\u0930\u093e\u0927\u093f\u0915\u093e\u0930 \u092e\u0947\u0902 <strong>\u0909\u092a\u092d\u094b\u0917, \u0909\u092a\u092f\u094b\u0917 \u092f\u093e \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u0935\u0947\u0936<\/strong> \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0940 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u092a\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u091a\u0941\u0902\u0917\u0940 \u090f\u0915 \u0938\u094d\u0925\u093e\u0928\u0940\u092f \u0915\u0930 \u0939\u0948 \u091c\u094b \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u092a\u0930 \u0924\u092c \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u091c\u092c \u0935\u0947 \u0909\u092a\u092d\u094b\u0917, \u0909\u092a\u092f\u094b\u0917 \u092f\u093e \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u0928\u0917\u0930\u092a\u093e\u0932\u093f\u0915\u093e \u0915\u094d\u0937\u0947\u0924\u094d\u0930 \u092e\u0947\u0902 \u092a\u094d\u0930\u0935\u0947\u0936 \u0915\u0930\u0924\u0940 \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-be6715ca8db5c77808b4ec0f8f40f70e\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"%E0%A4%9F%E0%A5%8B%E0%A4%B2_%E0%A4%9F%E0%A5%88%E0%A4%95%E0%A5%8D%E0%A4%B8_Toll_Tax\"><\/span><strong>\u091f\u094b\u0932 \u091f\u0948\u0915\u094d\u0938 (Toll Tax)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u091f\u094b\u0932 \u091f\u0948\u0915\u094d\u0938<\/strong> \u0915\u0941\u091b \u0938\u0921\u093c\u0915\u094b\u0902, \u092a\u0941\u0932\u094b\u0902, \u0938\u0941\u0930\u0902\u0917\u094b\u0902 \u092f\u093e \u0905\u0928\u094d\u092f \u092c\u0941\u0928\u093f\u092f\u093e\u0926\u0940 \u0922\u093e\u0902\u091a\u0947 \u0915\u0947 \u0909\u092a\u092f\u094b\u0917 \u0915\u0947 \u0932\u093f\u090f \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u093e \u0936\u0941\u0932\u094d\u0915 \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u0915\u0930 (Tax) \u0906\u092e \u0924\u094c\u0930 \u092a\u0930 \u092c\u0941\u0928\u093f\u092f\u093e\u0926\u0940 \u0922\u093e\u0902\u091a\u0947 \u0915\u0947 \u0928\u093f\u0930\u094d\u092e\u093e\u0923, \u0930\u0916\u0930\u0916\u093e\u0935 \u0914\u0930 \u0938\u0902\u091a\u093e\u0932\u0928 \u0915\u094b \u0928\u093f\u0927\u093f \u0926\u0947\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915\u0924\u094d\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u092f\u0939 \u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u0930\u0924\u0947 \u0939\u0941\u090f \u0915\u093f \u0907\u0938\u0915\u0947 \u0909\u092a\u092f\u094b\u0917 \u0938\u0947 \u0932\u093e\u092d\u093e\u0928\u094d\u0935\u093f\u0924 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0947 \u0932\u094b\u0917 \u0907\u0938\u0915\u0940 \u0932\u093e\u0917\u0924 \u092e\u0947\u0902 \u092f\u094b\u0917\u0926\u093e\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-6d82a2ea5cedd09f52244580544d27c6\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"%E0%A4%B8%E0%A5%8D%E0%A4%9F%E0%A4%BE%E0%A4%82%E0%A4%AA_%E0%A4%A1%E0%A5%8D%E0%A4%AF%E0%A5%82%E0%A4%9F%E0%A5%80_Stamp_Duty\"><\/span><strong>\u0938\u094d\u091f\u093e\u0902\u092a \u0921\u094d\u092f\u0942\u091f\u0940 (Stamp Duty)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902, \u0938\u094d\u091f\u093e\u0902\u092a \u0921\u094d\u092f\u0942\u091f\u0940 \u090f\u0915 \u0915\u0930 \u0939\u0948 \u091c\u094b \u0930\u093e\u091c\u094d\u092f \u0938\u0930\u0915\u093e\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u0902\u092a\u0924\u094d\u0924\u093f \u0932\u0947\u0928-\u0926\u0947\u0928 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0915\u093e\u0928\u0942\u0928\u0940 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u094b\u0902 \u092a\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u0915\u0930 \u0909\u0938 \u092d\u094c\u0924\u093f\u0915 \u0938\u094d\u091f\u093e\u0902\u092a \u0915\u0947 \u0928\u093e\u092e \u092a\u0930 \u0932\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u091c\u094b \u0926\u0930\u094d\u0936\u093e\u0924\u093e \u0939\u0948 \u0915\u093f \u0936\u0941\u0932\u094d\u0915 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930 \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-dce2e6059dda5254d291c7443fb285ea\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"%E0%A4%85%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%A4%E0%A5%8D%E0%A4%AF%E0%A4%95%E0%A5%8D%E0%A4%B7_%E0%A4%95%E0%A4%B0_%E0%A4%95%E0%A5%87_%E0%A4%B2%E0%A4%BE%E0%A4%AD\"><\/span><strong>\u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0915\u0947 \u0932\u093e\u092d<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0938\u0902\u0917\u094d\u0930\u0939 \u092e\u0947\u0902 \u0938\u0941\u0935\u093f\u0927\u093e (Convenience in Collection)<\/strong>: \u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930\u094b\u0902 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u092e\u0947\u0902, \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930\u094b\u0902 \u0915\u094b \u0938\u0902\u0917\u094d\u0930\u0939\u0923 \u0915\u0930\u0928\u093e \u0905\u092a\u0947\u0915\u094d\u0937\u093e\u0915\u0943\u0924 \u0906\u0938\u093e\u0928 \u0939\u0948\u0964 \u0910\u0938\u093e \u0907\u0938\u0932\u093f\u090f \u0939\u0948 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0909\u0928\u094d\u0939\u0947\u0902 \u092c\u093f\u0915\u094d\u0930\u0940 \u092f\u093e \u0909\u092a\u092d\u094b\u0917 \u0915\u0947 \u092c\u093f\u0902\u0926\u0941 (Point of Sale or Consumption) \u092a\u0930 \u090f\u0915\u0924\u094d\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0914\u0930 \u0938\u0930\u0915\u093e\u0930 \u0926\u094b\u0928\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u0936\u093e\u0938\u0928\u093f\u0915 \u0932\u093e\u0917\u0924 \u0914\u0930 \u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u092c\u094b\u091d \u0915\u092e \u0939\u094b \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0915\u092e \u0915\u0930 \u091a\u094b\u0930\u0940 (Low Evasion):<\/strong> \u091a\u0942\u0902\u0915\u093f \u092f\u0947 \u0915\u0930 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0915\u0940\u092e\u0924\u094b\u0902 \u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902, \u0907\u0938\u0932\u093f\u090f \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e \u0909\u0928\u094d\u0939\u0947\u0902 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u0938\u0947 \u092c\u091a \u0928\u0939\u0940\u0902 \u0938\u0915\u0924\u0947\u0964 \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930, \u092f\u0947 \u0915\u0930 \u091a\u094b\u0930\u0940 \u0915\u094b \u0915\u092e \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u091c\u094b \u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930\u094b\u0902 \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u0915\u093e\u092b\u0940 \u092a\u094d\u0930\u092e\u0941\u0916 \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0930\u093e\u091c\u0938\u094d\u0935 \u0938\u094d\u0925\u093f\u0930\u0924\u093e (Revenue Stability)<\/strong>: \u0907\u0928 \u0915\u0930\u094b\u0902 \u0938\u0947 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u093e \u0930\u093e\u091c\u0938\u094d\u0935 \u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930\u094b\u0902 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u092e\u0947\u0902 \u0906\u0930\u094d\u0925\u093f\u0915 \u0909\u0924\u093e\u0930-\u091a\u0922\u093c\u093e\u0935 \u0938\u0947 \u0915\u092e \u092a\u094d\u0930\u092d\u093e\u0935\u093f\u0924 \u0939\u094b\u0924\u093e \u0939\u0948, \u091c\u094b \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0917\u0924 \u0906\u092f \u0938\u094d\u0924\u0930\u094b\u0902 \u0914\u0930 \u0915\u0949\u0930\u094d\u092a\u094b\u0930\u0947\u091f \u0932\u093e\u092d \u092a\u0930 \u0928\u093f\u0930\u094d\u092d\u0930 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u092a\u093e\u0930\u0926\u0930\u094d\u0936\u093f\u0924\u093e (Transparency)<\/strong>: \u0906\u092e\u0924\u094c\u0930 \u092a\u0930, \u0907\u0928 \u0915\u0930\u094b\u0902 \u0915\u093e \u0909\u0932\u094d\u0932\u0947\u0916 \u092e\u0942\u0932\u094d\u092f \u091f\u0948\u0917 (Price tags) \u092e\u0947\u0902 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u091c\u093f\u0938\u0938\u0947 \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e \u092f\u0939 \u0926\u0947\u0916 \u092a\u093e\u0924\u0947 \u0939\u0948\u0902 \u0915\u093f \u0935\u0947 \u0915\u093f\u0924\u0928\u0947 \u0915\u0930 (Tax) \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930 \u0930\u0939\u0947 \u0939\u0948\u0902\u0964 \u092f\u0939 \u0915\u0930\u093e\u0927\u093e\u0928 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u092e\u0947\u0902 \u092a\u093e\u0930\u0926\u0930\u094d\u0936\u093f\u0924\u093e \u0915\u094b \u092c\u0922\u093c\u093e\u0935\u093e \u0926\u0947\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0928\u0940\u0924\u093f\u0917\u0924 \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u092f\u094b\u0917 (Used for Policy Objectives)<\/strong>: \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930\u094b\u0902 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0938\u0930\u0915\u093e\u0930\u0947\u0902 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0928\u0940\u0924\u093f\u0917\u0924 \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f\u094b\u0902 \u0915\u094b \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u0930 \u0938\u0915\u0924\u0940 \u0939\u0948\u0902, \u091c\u0948\u0938\u0947 \u0939\u093e\u0928\u093f\u0915\u093e\u0930\u0915 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0940 \u0916\u092a\u0924 \u0915\u094b \u0939\u0924\u094b\u0924\u094d\u0938\u093e\u0939\u093f\u0924 \u0915\u0930\u0928\u093e, \u0915\u0941\u091b \u0909\u0926\u094d\u092f\u094b\u0917\u094b\u0902 \u0915\u094b \u092c\u0922\u093c\u093e\u0935\u093e \u0926\u0947\u0928\u093e (\u0915\u0930 \u092a\u094d\u0930\u094b\u0924\u094d\u0938\u093e\u0939\u0928), \u092f\u093e \u092a\u0930\u094d\u092f\u093e\u0935\u0930\u0923 \u0938\u0902\u092c\u0902\u0927\u0940 \u091a\u093f\u0902\u0924\u093e\u0913\u0902 \u0915\u094b \u0926\u0942\u0930 \u0915\u0930\u0928\u093e (\u0915\u093e\u0930\u094d\u092c\u0928 \u0915\u0930)\u0964<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-cbbdeec9a46bfc7bfce14c3d94bcf2c8\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"%E0%A4%85%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%A4%E0%A5%8D%E0%A4%AF%E0%A4%95%E0%A5%8D%E0%A4%B7_%E0%A4%95%E0%A4%B0_%E0%A4%95%E0%A5%87_%E0%A4%A8%E0%A5%81%E0%A4%95%E0%A4%B8%E0%A4%BE%E0%A4%A8\"><\/span><strong>\u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0915\u0947 \u0928\u0941\u0915\u0938\u093e\u0928<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u092a\u094d\u0930\u0924\u093f\u0917\u093e\u092e\u0940 \u092a\u094d\u0930\u0915\u0943\u0924\u093f (Regressive Nature)<\/strong>: \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u093f\u0938\u0940 \u0926\u093f\u090f \u0917\u090f \u0909\u0924\u094d\u092a\u093e\u0926 \u092f\u093e \u0938\u0947\u0935\u093e \u0915\u0947 \u0932\u093f\u090f \u0938\u092e\u093e\u0928 \u092e\u093e\u0924\u094d\u0930\u093e \u092e\u0947\u0902 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948, \u091a\u093e\u0939\u0947 \u0909\u0928\u0915\u0940 \u0906\u092f \u0915\u093e \u0938\u094d\u0924\u0930 \u0915\u0941\u091b \u092d\u0940 \u0939\u094b\u0964 \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930, \u092f\u0939 \u0915\u092e \u0906\u092f \u0935\u093e\u0932\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u0905\u0938\u092e\u093e\u0928 \u0930\u0942\u092a \u0938\u0947 \u092a\u094d\u0930\u092d\u093e\u0935\u093f\u0924 \u0915\u0930\u0924\u093e \u0939\u0948, \u091c\u093f\u0928\u094d\u0939\u0947\u0902 \u0905\u092a\u0928\u0940 \u0906\u092f \u0915\u093e \u090f\u0915 \u092c\u0921\u093c\u093e \u0939\u093f\u0938\u094d\u0938\u093e \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u092a\u0930 \u0916\u0930\u094d\u091a \u0915\u0930\u0928\u093e \u092a\u0921\u093c\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u092e\u0941\u0926\u094d\u0930\u093e\u0938\u094d\u092b\u0940\u0924\u093f \u092a\u094d\u0930\u092d\u093e\u0935 (Inflationary Impact)<\/strong> : \u092f\u0947 \u0915\u0930 \u092a\u094d\u0930\u093e\u092f: \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0915\u0940\u092e\u0924 \u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902, \u091c\u093f\u0938\u0938\u0947 \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0932\u093e\u0917\u0924 \u092c\u0922\u093c \u091c\u093e\u0924\u0940 \u0939\u0948\u0964 \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930, \u0907\u0928 \u092a\u0930 \u092e\u0941\u0926\u094d\u0930\u093e\u0938\u094d\u092b\u0940\u0924\u093f \u092a\u094d\u0930\u092d\u093e\u0935 \u092a\u0921\u093c\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e\u0913\u0902 \u0915\u0940 \u092a\u0938\u0902\u0926 \u0915\u093e \u0935\u093f\u0930\u0942\u092a\u0923 (Distortion of Consumers\u2019 Choices)<\/strong>: \u092f\u0947 \u0915\u0941\u091b \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u094b \u0905\u0927\u093f\u0915 \u092e\u0939\u0902\u0917\u093e \u092c\u0928\u093e\u0915\u0930 \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e \u0935\u094d\u092f\u0935\u0939\u093e\u0930 \u0915\u094b \u0935\u093f\u0915\u0943\u0924 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<\/li>\n\n\n\n<li><strong>\u0915\u0948\u0938\u094d\u0915\u0947\u0921\u093f\u0902\u0917 \u092a\u094d\u0930\u092d\u093e\u0935 (Cascading Effect)<\/strong>: \u0915\u0941\u091b \u092e\u093e\u092e\u0932\u094b\u0902 \u092e\u0947\u0902, \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u090f\u0915 \u0915\u0948\u0938\u094d\u0915\u0947\u0921\u093f\u0902\u0917 \u092a\u094d\u0930\u092d\u093e\u0935 \u0915\u094b \u092a\u0948\u0926\u093e \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902, \u091c\u0939\u093e\u0901 \u0915\u0930 \u092a\u0930 \u0915\u0930 (Taxes on Taxes) \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u091c\u093f\u0938\u0938\u0947 \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e\u0913\u0902 \u092a\u0930 \u0915\u0941\u0932 \u0915\u0930 \u0915\u093e \u092c\u094b\u091d \u092c\u0922\u093c \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0935\u0948\u0936\u094d\u0935\u093f\u0915 \u092a\u094d\u0930\u0924\u093f\u0938\u094d\u092a\u0930\u094d\u0927\u093e\u0924\u094d\u092e\u0915\u0924\u093e \u092a\u0930 \u092a\u094d\u0930\u092d\u093e\u0935 (Impacts on Global Competitiveness)<\/strong>: \u0909\u091a\u094d\u091a \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0918\u0930\u0947\u0932\u0942 \u0930\u0942\u092a \u0938\u0947 \u0909\u0924\u094d\u092a\u093e\u0926\u093f\u0924 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u094b \u0905\u0927\u093f\u0915 \u092e\u0939\u0902\u0917\u093e \u092c\u0928\u093e \u0938\u0915\u0924\u0947 \u0939\u0948\u0902, \u091c\u093f\u0938\u0938\u0947 \u0905\u0902\u0924\u0930\u094d\u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u092c\u093e\u091c\u093e\u0930\u094b\u0902 \u092e\u0947\u0902 \u0909\u0928\u0915\u0940 \u092a\u094d\u0930\u0924\u093f\u0938\u094d\u092a\u0930\u094d\u0927\u093e\u0924\u094d\u092e\u0915\u0924\u093e \u092a\u094d\u0930\u092d\u093e\u0935\u093f\u0924 \u0939\u094b\u0924\u0940 \u0939\u0948\u0964 \u092c\u0926\u0932\u0947 \u092e\u0947\u0902, \u0907\u0938\u0915\u093e \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u092a\u0930 \u0928\u0915\u093e\u0930\u093e\u0924\u094d\u092e\u0915 \u092a\u094d\u0930\u092d\u093e\u0935 \u092a\u0921\u093c\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-d559de54b11383b1118ac748f14fb3da\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"%E0%A4%A8%E0%A4%BF%E0%A4%B7%E0%A5%8D%E0%A4%95%E0%A4%B0%E0%A5%8D%E0%A4%B7\"><\/span><strong>\u0928\u093f\u0937\u094d\u0915\u0930\u094d\u0937<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0915\u093f\u0938\u0940 \u0926\u0947\u0936 \u0915\u0940 \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u093e \u090f\u0915 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0938\u094d\u0924\u0902\u092d \u0939\u0948, \u091c\u094b \u0930\u093e\u091c\u0938\u094d\u0935 \u0938\u0943\u091c\u0928 \u092e\u0947\u0902 \u092e\u0939\u0924\u094d\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u092d\u0942\u092e\u093f\u0915\u093e \u0928\u093f\u092d\u093e\u0924\u0947 \u0939\u0948\u0902 \u0914\u0930 \u0906\u0930\u094d\u0925\u093f\u0915 \u0935\u094d\u092f\u0935\u0939\u093e\u0930 \u0915\u094b \u092a\u094d\u0930\u092d\u093e\u0935\u093f\u0924 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964 \u0930\u093e\u091c\u0915\u094b\u0937\u0940\u092f \u0938\u094d\u0925\u093f\u0930\u0924\u093e \u0915\u0947 \u0932\u093f\u090f \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0932\u093e\u092d \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u0947 \u0939\u0941\u090f, \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0905\u0928\u0941\u092a\u093e\u0932\u0928, \u0906\u0930\u094d\u0925\u093f\u0915 \u0935\u093f\u0915\u0943\u0924\u093f \u0914\u0930 \u0930\u093e\u091c\u0928\u0940\u0924\u093f\u0915 \u0935\u094d\u092f\u0935\u0939\u093e\u0930\u094d\u092f\u0924\u093e \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u091a\u0941\u0928\u094c\u0924\u093f\u092f\u094b\u0902 \u0915\u094b \u092d\u0940 \u091c\u0928\u094d\u092e \u0926\u0947\u0924\u0947 \u0939\u0948\u0902\u0964 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u092a\u094d\u0930\u092c\u0902\u0927\u0928 \u0914\u0930 \u0928\u093f\u0930\u0902\u0924\u0930 \u0938\u0941\u0927\u093e\u0930 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u094b \u0909\u092d\u0930\u0924\u0947 \u0906\u0930\u094d\u0925\u093f\u0915 \u092a\u0930\u093f\u0926\u0943\u0936\u094d\u092f \u0914\u0930 \u0938\u093e\u092e\u093e\u091c\u093f\u0915 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e\u0913\u0902 \u0915\u0947 \u0905\u0928\u0941\u0915\u0942\u0932 \u092c\u0928\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-e9a61a83bc99500d42f8f9753c40e3cf\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%8D%E0%A4%95%E0%A5%87%E0%A4%A1%E0%A4%BF%E0%A4%82%E0%A4%97_%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%AD%E0%A4%BE%E0%A4%B5_Cascading_Effect\"><\/span><strong>\u0915\u0948\u0938\u094d\u0915\u0947\u0921\u093f\u0902\u0917 \u092a\u094d\u0930\u092d\u093e\u0935 (Cascading Effect)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0915\u0930\u093e\u0927\u093e\u0928 \u0915\u0947 \u0938\u0902\u0926\u0930\u094d\u092d \u092e\u0947\u0902, \u0915\u0948\u0938\u094d\u0915\u0947\u0921\u093f\u0902\u0917 \u092a\u094d\u0930\u092d\u093e\u0935 \u090f\u0915 \u0910\u0938\u0940 \u0938\u094d\u0925\u093f\u0924\u093f \u0915\u094b \u0938\u0902\u0926\u0930\u094d\u092d\u093f\u0924 \u0915\u0930\u0924\u093e \u0939\u0948 \u091c\u0939\u093e\u0901 \u0915\u0930 \u0909\u0938 \u0930\u093e\u0936\u093f \u092a\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u091c\u093f\u0938\u092e\u0947\u0902 \u092a\u0939\u0932\u0947 \u0938\u0947 \u0939\u0940 \u090f\u0915 \u092a\u093f\u091b\u0932\u093e \u0915\u0930 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0907\u0938\u0938\u0947 \u0938\u094d\u0928\u094b\u092c\u0949\u0932 \u092a\u094d\u0930\u092d\u093e\u0935 (Snowball effect) \u0939\u094b\u0924\u093e \u0939\u0948, \u091c\u0939\u093e\u0901 \u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u092f\u093e \u0935\u093f\u0924\u0930\u0923 \u0915\u0947 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u091a\u0930\u0923 \u092e\u0947\u0902 \u0915\u0930 \u0915\u093e \u092c\u094b\u091d \u0909\u0924\u094d\u0924\u0930\u094b\u0924\u094d\u0924\u0930 \u092c\u0922\u093c\u0924\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964\n<ul class=\"wp-block-list\">\n<li>\u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f, \u090f\u0915 \u0915\u0949\u091f\u0928 \u0936\u0930\u094d\u091f \u0915\u0947 \u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u092a\u0930 \u0935\u093f\u091a\u093e\u0930 \u0915\u0930\u0947\u0902\u0964\n<ul class=\"wp-block-list\">\n<li>\u0938\u092c\u0938\u0947 \u092a\u0939\u0932\u0947, \u0915\u092a\u093e\u0938 \u0915\u094b \u090f\u0915 \u0915\u0924\u093e\u0908 \u092e\u093f\u0932 \u092e\u093e\u0932\u093f\u0915 \u0926\u094d\u0935\u093e\u0930\u093e \u0916\u0930\u0940\u0926\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u091c\u094b \u0907\u0938 \u092a\u0930 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0924\u094b, \u092e\u093f\u0932 \u092e\u093e\u0932\u093f\u0915 \u0915\u0947 \u0932\u093f\u090f \u0915\u094d\u0930\u092f \u0932\u093e\u0917\u0924 = \u0915\u092a\u093e\u0938 \u0915\u0940 \u0915\u0940\u092e\u0924 + \u0915\u092a\u093e\u0938 \u092a\u0930 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0930\u0964<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u0915\u0924\u093e\u0908 \u092e\u093f\u0932 \u092e\u093e\u0932\u093f\u0915 \u0915\u092a\u093e\u0938 \u0915\u094b \u0938\u0942\u0924 \u092e\u0947\u0902 \u0938\u0902\u0938\u093e\u0927\u093f\u0924 \u0915\u0930\u0924\u093e \u0939\u0948 \u0914\u0930 \u0907\u0938\u0947 \u090f\u0915 \u092c\u0941\u0928\u0915\u0930 \u0915\u094b \u092c\u0947\u091a\u0924\u093e \u0939\u0948\u0964 \u092c\u0941\u0928\u0915\u0930 \u0907\u0938 \u092a\u0930 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964\n<ul class=\"wp-block-list\">\n<li>\u0907\u0938\u0932\u093f\u090f, \u092c\u0941\u0928\u0915\u0930 \u0915\u0947 \u0932\u093f\u090f \u0915\u094d\u0930\u092f \u092e\u0942\u0932\u094d\u092f = \u0915\u092a\u093e\u0938 \u0915\u0940 \u0915\u0940\u092e\u0924 + \u0915\u092a\u093e\u0938 \u092a\u0930 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0930 + \u0915\u0924\u093e\u0908 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u091c\u094b\u0921\u093c\u093e \u0917\u092f\u093e \u092e\u0942\u0932\u094d\u092f + \u092a\u0942\u0930\u0947 \u092e\u0942\u0932\u094d\u092f \u092a\u0930 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0930\u0964<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930, \u0909\u092a\u0930\u094b\u0915\u094d\u0924 \u0909\u0926\u093e\u0939\u0930\u0923 \u092e\u0947\u0902 \u0926\u0947\u0916\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948 \u0915\u093f \u092a\u0939\u0932\u0947 \u0938\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0940 \u0917\u0908 \u0915\u0930 \u0930\u093e\u0936\u093f \u092d\u0940 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u0915\u0947 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u091a\u0930\u0923 \u092e\u0947\u0902 \u0915\u0930 \u0915\u0947 \u0905\u0927\u0940\u0928 \u0939\u094b\u0924\u0940 \u0939\u0948 \u0914\u0930 \u0905\u0902\u0924\u093f\u092e \u0909\u0924\u094d\u092a\u093e\u0926 \u0924\u0915 \u091c\u093e\u0930\u0940 \u0930\u0939\u0924\u0940 \u0939\u0948\u0964\n<ul class=\"wp-block-list\">\n<li>\u0907\u0938\u0947 \u0915\u0948\u0938\u094d\u0915\u0947\u0921\u093f\u0902\u0917 \u092a\u094d\u0930\u092d\u093e\u0935 \u0915\u0939\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-a4b64064832979be3e21454bafce976f\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"%E0%A4%AE%E0%A5%82%E0%A4%B2%E0%A5%8D%E0%A4%AF_%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%A7%E0%A4%BF%E0%A4%A4_%E0%A4%95%E0%A4%B0_%E0%A4%AF%E0%A4%BE_%E0%A4%B5%E0%A5%88%E0%A4%9F_%E0%A4%B8%E0%A4%BF%E0%A4%A6%E0%A5%8D%E0%A4%A7%E0%A4%BE%E0%A4%82%E0%A4%A4_Principle_of_Value_Added_Tax_or_VAT_Principle\"><\/span><strong>\u092e\u0942\u0932\u094d\u092f \u0935\u0930\u094d\u0927\u093f\u0924 \u0915\u0930 \u092f\u093e \u0935\u0948\u091f \u0938\u093f\u0926\u094d\u0927\u093e\u0902\u0924 (Principle of Value Added Tax or VAT Principle)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0915\u0930\u093e\u0927\u093e\u0928 \u0915\u0947 \u0938\u0902\u0926\u0930\u094d\u092d \u092e\u0947\u0902, \u092e\u0942\u0932\u094d\u092f \u0935\u0930\u094d\u0927\u093f\u0924 \u0915\u0930 (\u0935\u0948\u091f) \u0915\u093e \u0938\u093f\u0926\u094d\u0927\u093e\u0902\u0924 \u090f\u0915 \u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u0936\u094d\u0930\u0943\u0902\u0916\u0932\u093e \u092e\u0947\u0902 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u092a\u094d\u0930\u094b\u0938\u0947\u0938\u0930\u094b\u0902 \u0915\u094b \u0909\u0928\u0915\u0947 \u0907\u0928\u092a\u0941\u091f \u092a\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f \u0915\u0930\u094b\u0902 \u0915\u0940 \u0935\u093e\u092a\u0938\u0940 \u091a\u0941\u0915\u093e\u0915\u0930 \u0915\u0948\u0938\u094d\u0915\u0947\u0921\u093f\u0902\u0917 \u092a\u094d\u0930\u092d\u093e\u0935 \u0938\u0947 \u092c\u091a\u093e\u0928\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0935\u093e\u092a\u0938 \u091a\u0941\u0915\u093e\u090f \u0917\u090f \u0915\u0930 \u0915\u094b \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (ITC) \u0915\u0939\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f, \u0915\u0924\u093e\u0908 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u094b \u0915\u092a\u093e\u0938 \u092a\u0930 \u0909\u0938\u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0930 \u0935\u093e\u092a\u0938 \u091a\u0941\u0915\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f, \u092c\u0941\u0928\u0915\u0930 \u0915\u0947\u0935\u0932 \u0915\u0924\u093e\u0908 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u091c\u094b\u0921\u093c\u0947 \u0917\u090f \u092e\u0942\u0932\u094d\u092f \u092a\u0930 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-31033797185d66448e71b6bdac333f39\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"%E0%A4%95%E0%A5%87%E0%A4%82%E0%A4%A6%E0%A5%8D%E0%A4%B0%E0%A5%80%E0%A4%AF_%E0%A4%85%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%A4%E0%A5%8D%E0%A4%AF%E0%A4%95%E0%A5%8D%E0%A4%B7_%E0%A4%95%E0%A4%B0_%E0%A4%94%E0%A4%B0_%E0%A4%B8%E0%A5%80%E0%A4%AE%E0%A4%BE_%E0%A4%B6%E0%A5%81%E0%A4%B2%E0%A5%8D%E0%A4%95_%E0%A4%AC%E0%A5%8B%E0%A4%B0%E0%A5%8D%E0%A4%A1_CBIC\"><\/span><strong>\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0914\u0930 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u092c\u094b\u0930\u094d\u0921 (CBIC)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0914\u0930 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u092c\u094b\u0930\u094d\u0921 (CBIC) \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930\u094b\u0902 \u0915\u0947 \u0938\u093e\u0925-\u0938\u093e\u0925 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0915\u0947 \u092a\u094d\u0930\u0936\u093e\u0938\u0928 \u0915\u0947 \u0932\u093f\u090f \u0909\u0924\u094d\u0924\u0930\u0926\u093e\u092f\u0940 \u0936\u0940\u0930\u094d\u0937 \u0928\u093f\u0915\u093e\u092f \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u0935\u093f\u0924\u094d\u0924 \u092e\u0902\u0924\u094d\u0930\u093e\u0932\u092f \u0915\u0947 \u0924\u0939\u0924 \u0930\u093e\u091c\u0938\u094d\u0935 \u0935\u093f\u092d\u093e\u0917 \u0915\u093e \u090f\u0915 \u0939\u093f\u0938\u094d\u0938\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>CBIC \u0915\u094b \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930\u094b\u0902, \u091c\u0948\u0938\u0947 \u0915\u093f \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (GST), \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915, \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u0947 \u0938\u0902\u0917\u094d\u0930\u0939 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0928\u0940\u0924\u093f \u0915\u0947 \u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u0914\u0930 \u0915\u093e\u0930\u094d\u092f\u093e\u0928\u094d\u0935\u092f\u0928 \u0915\u093e \u0915\u093e\u0930\u094d\u092f \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0915\u093f\u0938\u0940 \u0926\u0947\u0936 \u0915\u0940 \u0915\u0930\u093e\u0927\u093e\u0928 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0938\u093e\u0925-\u0938\u093e\u0925 \u0930\u093e\u091c\u0915\u094b\u0937\u0940\u092f \u0928\u0940\u0924\u093f \u0915\u093e \u090f\u0915 \u092a\u094d\u0930\u092e\u0941\u0916 \u0918\u091f\u0915 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u092f\u0947 \u0915\u0930 \u0928 \u0915\u0947\u0935\u0932 \u0938\u0930\u0915\u093e\u0930\u0940 \u0930\u093e\u091c\u0938\u094d\u0935 \u0938\u0902\u0917\u094d\u0930\u0939\u0923 \u090f\u0935\u0902 \u0906\u0930\u094d\u0925\u093f\u0915 \u0935\u093f\u0928\u093f\u092f\u092e\u0928 (Economic Regulation) \u0915\u0947 \u0932\u093f\u090f, \u092c\u0932\u094d\u0915\u093f \u0906\u0935\u0936\u094d\u092f\u0915 \u0938\u093e\u0930\u094d\u0935\u091c\u0928\u093f\u0915 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0935\u093f\u0924\u094d\u0924\u092a\u094b\u0937\u0923 \u092e\u0947\u0902 \u092e\u0939\u0924\u094d\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u092d\u0942\u092e\u093f\u0915\u093e \u0928\u093f\u092d\u093e\u0924\u0947 \u0939\u0948\u0902\u0964 <\/p>\n","protected":false},"author":9,"featured_media":8812,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[83],"tags":[86],"class_list":["post-8794","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-83","tag---3"],"_links":{"self":[{"href":"https:\/\/www.nextias.com\/blog\/wp-json\/wp\/v2\/posts\/8794","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nextias.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nextias.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nextias.com\/blog\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nextias.com\/blog\/wp-json\/wp\/v2\/comments?post=8794"}],"version-history":[{"count":7,"href":"https:\/\/www.nextias.com\/blog\/wp-json\/wp\/v2\/posts\/8794\/revisions"}],"predecessor-version":[{"id":8811,"href":"https:\/\/www.nextias.com\/blog\/wp-json\/wp\/v2\/posts\/8794\/revisions\/8811"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.nextias.com\/blog\/wp-json\/wp\/v2\/media\/8812"}],"wp:attachment":[{"href":"https:\/\/www.nextias.com\/blog\/wp-json\/wp\/v2\/media?parent=8794"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nextias.com\/blog\/wp-json\/wp\/v2\/categories?post=8794"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nextias.com\/blog\/wp-json\/wp\/v2\/tags?post=8794"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}