{"id":8856,"date":"2024-06-24T13:27:50","date_gmt":"2024-06-24T13:27:50","guid":{"rendered":"https:\/\/www.nextias.com\/blog\/?p=8856"},"modified":"2024-06-24T13:27:53","modified_gmt":"2024-06-24T13:27:53","slug":"%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","status":"publish","type":"post","link":"https:\/\/www.nextias.com\/blog\/%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\/","title":{"rendered":"\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (GST)"},"content":{"rendered":"\n<p><em><strong>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (GST)<\/strong> \u092d\u093e\u0930\u0924\u0940\u092f \u0907\u0924\u093f\u0939\u093e\u0938 \u092e\u0947\u0902 \u0938\u094d\u0935\u0924\u0902\u0924\u094d\u0930\u0924\u093e \u0915\u0947 \u092a\u0936\u094d\u091a\u093e\u0924\u094d \u0938\u0947 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0922\u093e\u0902\u091a\u0947 \u092e\u0947\u0902 \u0915\u093f\u090f \u0917\u090f \u0938\u092c\u0938\u0947 \u092e\u0939\u0924\u094d\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0938\u0941\u0927\u093e\u0930\u094b\u0902 \u092e\u0947\u0902 \u0938\u0947 \u090f\u0915 \u0939\u0948\u0964 \u0907\u0938\u0928\u0947 \u091c\u091f\u093f\u0932 \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u094b \u090f\u0915\u0940\u0915\u0943\u0924 \u0914\u0930 \u0938\u0930\u0932 \u092c\u0928\u093e\u0915\u0930 \u0926\u0947\u0936 \u092e\u0947\u0902 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u0917\u0924\u093f\u0935\u093f\u0927\u093f\u092f\u094b\u0902 \u0915\u094b \u092c\u0922\u093c\u093e\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0940 \u0939\u0948\u0964 NEXT IAS \u0915\u093e \u092f\u0939 \u0932\u0947\u0916 \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (GST), \u0907\u0938\u0915\u0947 \u0905\u0930\u094d\u0925, \u0930\u0942\u092a\u0930\u0947\u0916\u093e, \u0935\u093f\u0936\u0947\u0937\u0924\u093e\u0913\u0902, \u0932\u093e\u092d\u094b\u0902 \u0914\u0930 \u091a\u0941\u0928\u094c\u0924\u093f\u092f\u094b\u0902 \u0915\u093e \u0935\u093f\u0938\u094d\u0924\u0943\u0924 \u0905\u0927\u094d\u092f\u092f\u0928 \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u0930\u0924\u093e \u0939\u0948, \u091c\u093f\u0938\u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u0930\u093f\u0937\u0926, \u0908-\u0935\u0947 \u092c\u093f\u0932, GST \u0928\u0947\u091f\u0935\u0930\u094d\u0915 \u0914\u0930 \u0905\u0928\u094d\u092f \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0905\u0935\u0927\u093e\u0930\u0923\u093e\u0913\u0902 \u0915\u094b \u0938\u092e\u094d\u092e\u093f\u0932\u093f\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \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%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\/#%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_%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE_%E0%A4%B9%E0%A5%88\" title=\"\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (GST) \u0915\u094d\u092f\u093e \u0939\u0948?\">\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (GST) \u0915\u094d\u092f\u093e \u0939\u0948?<\/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%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\/#%E0%A4%AD%E0%A4%BE%E0%A4%B0%E0%A4%A4_%E0%A4%AE%E0%A5%87%E0%A4%82_GST_%E0%A4%95%E0%A4%BE_%E0%A4%87%E0%A4%A4%E0%A4%BF%E0%A4%B9%E0%A4%BE%E0%A4%B8_%E0%A4%94%E0%A4%B0_%E0%A4%B5%E0%A4%BF%E0%A4%95%E0%A4%BE%E0%A4%B8\" title=\"\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 GST \u0915\u093e \u0907\u0924\u093f\u0939\u093e\u0938 \u0914\u0930 \u0935\u093f\u0915\u093e\u0938\">\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 GST \u0915\u093e \u0907\u0924\u093f\u0939\u093e\u0938 \u0914\u0930 \u0935\u093f\u0915\u093e\u0938<\/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%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\/#%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_%E0%A4%95%E0%A5%87_%E0%A4%B2%E0%A4%BF%E0%A4%8F_%E0%A4%B8%E0%A4%82%E0%A4%B5%E0%A5%88%E0%A4%A7%E0%A4%BE%E0%A4%A8%E0%A4%BF%E0%A4%95_%E0%A4%A2%E0%A4%BE%E0%A4%82%E0%A4%9A%E0%A4%BE\" title=\"\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u0947 \u0932\u093f\u090f \u0938\u0902\u0935\u0948\u0927\u093e\u0928\u093f\u0915 \u0922\u093e\u0902\u091a\u093e\">\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u0947 \u0932\u093f\u090f \u0938\u0902\u0935\u0948\u0927\u093e\u0928\u093f\u0915 \u0922\u093e\u0902\u091a\u093e<\/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%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\/#%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_%E0%A4%95%E0%A5%87_%E0%A4%B2%E0%A4%BF%E0%A4%8F_%E0%A4%95%E0%A4%BE%E0%A4%A8%E0%A5%82%E0%A4%A8%E0%A5%80_%E0%A4%A2%E0%A4%BE%E0%A4%82%E0%A4%9A%E0%A4%BE\" title=\"\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (GST) \u0915\u0947 \u0932\u093f\u090f \u0915\u093e\u0928\u0942\u0928\u0940 \u0922\u093e\u0902\u091a\u093e\">\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (GST) \u0915\u0947 \u0932\u093f\u090f \u0915\u093e\u0928\u0942\u0928\u0940 \u0922\u093e\u0902\u091a\u093e<\/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%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\/#%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_%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%82\" title=\"\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u0940 \u0935\u093f\u0936\u0947\u0937\u0924\u093e\u090f\u0902\">\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u0940 \u0935\u093f\u0936\u0947\u0937\u0924\u093e\u090f\u0902<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.nextias.com\/blog\/%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_%E0%A4%95%E0%A5%87_%E0%A4%98%E0%A4%9F%E0%A4%95\" title=\"GST \u0915\u0947 \u0918\u091f\u0915\">GST \u0915\u0947 \u0918\u091f\u0915<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.nextias.com\/blog\/%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\/#%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%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_CGST\" title=\"\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (CGST)\">\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (CGST)<\/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%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\/#%E0%A4%B0%E0%A4%BE%E0%A4%9C%E0%A5%8D%E0%A4%AF_%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_SGST\" title=\"\u0930\u093e\u091c\u094d\u092f \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (SGST)\">\u0930\u093e\u091c\u094d\u092f \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (SGST)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.nextias.com\/blog\/%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\/#%E0%A4%95%E0%A5%87%E0%A4%82%E0%A4%A6%E0%A5%8D%E0%A4%B0_%E0%A4%B6%E0%A4%BE%E0%A4%B8%E0%A4%BF%E0%A4%A4_%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%A6%E0%A5%87%E0%A4%B6_%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_UTGST\" title=\"\u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (UTGST)\">\u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (UTGST)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.nextias.com\/blog\/%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\/#%E0%A4%8F%E0%A4%95%E0%A5%80%E0%A4%95%E0%A5%83%E0%A4%A4_%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_IGST\" title=\"\u090f\u0915\u0940\u0915\u0943\u0924 \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (IGST)\">\u090f\u0915\u0940\u0915\u0943\u0924 \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (IGST)<\/a><\/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%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_%E0%A4%95%E0%A4%BE_%E0%A4%B8%E0%A4%AE%E0%A4%97%E0%A5%8D%E0%A4%B0_%E0%A4%97%E0%A4%A0%E0%A4%A8_Overall_Composition_of_GST\" title=\"GST \u0915\u093e \u0938\u092e\u0917\u094d\u0930 \u0917\u0920\u0928 (Overall Composition of GST)\">GST \u0915\u093e \u0938\u092e\u0917\u094d\u0930 \u0917\u0920\u0928 (Overall Composition of GST)<\/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%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_%E0%A4%95%E0%A5%87_%E0%A4%85%E0%A4%82%E0%A4%A4%E0%A4%B0%E0%A5%8D%E0%A4%97%E0%A4%A4_%E0%A4%B8%E0%A4%AE%E0%A4%BE%E0%A4%B9%E0%A4%BF%E0%A4%A4_%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=\"GST \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0938\u092e\u093e\u0939\u093f\u0924 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930\">GST \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0938\u092e\u093e\u0939\u093f\u0924 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.nextias.com\/blog\/%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_%E0%A4%95%E0%A5%87_%E0%A4%85%E0%A4%82%E0%A4%A4%E0%A4%B0%E0%A5%8D%E0%A4%97%E0%A4%A4_%E0%A4%B6%E0%A4%BE%E0%A4%AE%E0%A4%BF%E0%A4%B2_%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%95%E0%A4%B0\" title=\"GST \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0936\u093e\u092e\u093f\u0932 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930\">GST \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0936\u093e\u092e\u093f\u0932 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.nextias.com\/blog\/%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_%E0%A4%95%E0%A5%87_%E0%A4%85%E0%A4%82%E0%A4%A4%E0%A4%B0%E0%A5%8D%E0%A4%97%E0%A4%A4_%E0%A4%B6%E0%A4%BE%E0%A4%AE%E0%A4%BF%E0%A4%B2_%E0%A4%B0%E0%A4%BE%E0%A4%9C%E0%A5%8D%E0%A4%AF_%E0%A4%95%E0%A4%B0\" title=\"GST \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0936\u093e\u092e\u093f\u0932 \u0930\u093e\u091c\u094d\u092f \u0915\u0930\">GST \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0936\u093e\u092e\u093f\u0932 \u0930\u093e\u091c\u094d\u092f \u0915\u0930<\/a><\/li><\/ul><\/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%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_%E0%A4%B8%E0%A5%87_%E0%A4%AE%E0%A5%81%E0%A4%95%E0%A5%8D%E0%A4%A4_%E0%A4%95%E0%A4%B0_Taxes_Exempted_from_GST\" title=\"GST \u0938\u0947 \u092e\u0941\u0915\u094d\u0924 \u0915\u0930 (Taxes Exempted from GST)\">GST \u0938\u0947 \u092e\u0941\u0915\u094d\u0924 \u0915\u0930 (Taxes Exempted from 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%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\/#%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_%E0%A4%AA%E0%A4%B0%E0%A4%BF%E0%A4%B7%E0%A4%A6_GST_%E0%A4%AA%E0%A4%B0%E0%A4%BF%E0%A4%B7%E0%A4%A6\" title=\"\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u0930\u093f\u0937\u0926 (GST \u092a\u0930\u093f\u0937\u0926)\">\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u0930\u093f\u0937\u0926 (GST \u092a\u0930\u093f\u0937\u0926)<\/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%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\/#%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_%E0%A4%95%E0%A5%87_%E0%A4%B2%E0%A4%BE%E0%A4%AD\" title=\"\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (GST) \u0915\u0947 \u0932\u093e\u092d\">\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (GST) \u0915\u0947 \u0932\u093e\u092d<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.nextias.com\/blog\/%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\/#%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_%E0%A4%95%E0%A5%87_%E0%A4%B8%E0%A4%AE%E0%A4%97%E0%A5%8D%E0%A4%B0_%E0%A4%B2%E0%A4%BE%E0%A4%AD\" title=\"\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u0947 \u0938\u092e\u0917\u094d\u0930 \u0932\u093e\u092d\">\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u0947 \u0938\u092e\u0917\u094d\u0930 \u0932\u093e\u092d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.nextias.com\/blog\/%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\/#%E0%A4%B5%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%AA%E0%A4%BE%E0%A4%B0_%E0%A4%94%E0%A4%B0_%E0%A4%89%E0%A4%A6%E0%A5%8D%E0%A4%AF%E0%A5%8B%E0%A4%97_%E0%A4%95%E0%A5%87_%E0%A4%B2%E0%A4%BF%E0%A4%8F_GST_%E0%A4%95%E0%A5%87_%E0%A4%B2%E0%A4%BE%E0%A4%AD\" title=\"\u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0914\u0930 \u0909\u0926\u094d\u092f\u094b\u0917 \u0915\u0947 \u0932\u093f\u090f GST \u0915\u0947 \u0932\u093e\u092d\">\u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0914\u0930 \u0909\u0926\u094d\u092f\u094b\u0917 \u0915\u0947 \u0932\u093f\u090f GST \u0915\u0947 \u0932\u093e\u092d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.nextias.com\/blog\/%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\/#%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%94%E0%A4%B0_%E0%A4%B0%E0%A4%BE%E0%A4%9C%E0%A5%8D%E0%A4%AF_%E0%A4%B8%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0%E0%A5%8B%E0%A4%82_%E0%A4%95%E0%A5%87_%E0%A4%B2%E0%A4%BF%E0%A4%8F_GST_%E0%A4%95%E0%A5%87_%E0%A4%B2%E0%A4%BE%E0%A4%AD\" title=\"\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0914\u0930 \u0930\u093e\u091c\u094d\u092f \u0938\u0930\u0915\u093e\u0930\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f GST \u0915\u0947 \u0932\u093e\u092d\">\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0914\u0930 \u0930\u093e\u091c\u094d\u092f \u0938\u0930\u0915\u093e\u0930\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f GST \u0915\u0947 \u0932\u093e\u092d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.nextias.com\/blog\/%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\/#%E0%A4%89%E0%A4%AA%E0%A4%AD%E0%A5%8B%E0%A4%95%E0%A5%8D%E0%A4%A4%E0%A4%BE_%E0%A4%95%E0%A5%87_%E0%A4%B2%E0%A4%BF%E0%A4%8F_GST_%E0%A4%95%E0%A5%87_%E0%A4%B2%E0%A4%BE%E0%A4%AD\" title=\"\u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e \u0915\u0947 \u0932\u093f\u090f GST \u0915\u0947 \u0932\u093e\u092d\">\u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e \u0915\u0947 \u0932\u093f\u090f GST \u0915\u0947 \u0932\u093e\u092d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.nextias.com\/blog\/%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\/#%E0%A4%B0%E0%A4%BE%E0%A4%9C%E0%A5%8D%E0%A4%AF%E0%A5%8B%E0%A4%82_%E0%A4%95%E0%A5%87_%E0%A4%B2%E0%A4%BF%E0%A4%8F_GST_%E0%A4%95%E0%A5%87_%E0%A4%B2%E0%A4%BE%E0%A4%AD\" title=\"\u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f GST \u0915\u0947 \u0932\u093e\u092d\">\u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f GST \u0915\u0947 \u0932\u093e\u092d<\/a><\/li><\/ul><\/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%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_%E0%A4%95%E0%A5%80_%E0%A4%9A%E0%A5%81%E0%A4%A8%E0%A5%8C%E0%A4%A4%E0%A4%BF%E0%A4%AF%E0%A4%BE%E0%A4%82\" title=\"GST \u0915\u0940 \u091a\u0941\u0928\u094c\u0924\u093f\u092f\u093e\u0902\">GST \u0915\u0940 \u091a\u0941\u0928\u094c\u0924\u093f\u092f\u093e\u0902<\/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%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\/#%E0%A4%B0%E0%A4%BE%E0%A4%9C%E0%A5%8D%E0%A4%AF%E0%A5%8B%E0%A4%82_%E0%A4%95%E0%A5%8B_GST_%E0%A4%AE%E0%A5%81%E0%A4%86%E0%A4%B5%E0%A4%9C%E0%A4%BE_%E0%A4%95%E0%A4%BE_%E0%A4%AE%E0%A5%81%E0%A4%A6%E0%A5%8D%E0%A4%A6%E0%A4%BE\" title=\"\u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u094b GST \u092e\u0941\u0906\u0935\u091c\u093e \u0915\u093e \u092e\u0941\u0926\u094d\u0926\u093e\">\u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u094b GST \u092e\u0941\u0906\u0935\u091c\u093e \u0915\u093e \u092e\u0941\u0926\u094d\u0926\u093e<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.nextias.com\/blog\/%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\/#%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-26\" href=\"https:\/\/www.nextias.com\/blog\/%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\/#%E0%A4%87%E0%A4%A8%E0%A4%AA%E0%A5%81%E0%A4%9F_%E0%A4%9F%E0%A5%88%E0%A4%95%E0%A5%8D%E0%A4%B8_%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A5%87%E0%A4%A1%E0%A4%BF%E0%A4%9F_ITC\" title=\"\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (ITC)\">\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (ITC)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/www.nextias.com\/blog\/%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\/#%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_%E0%A4%A8%E0%A5%87%E0%A4%9F%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%95_GSTN\" title=\"\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0928\u0947\u091f\u0935\u0930\u094d\u0915 (GSTN)\">\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0928\u0947\u091f\u0935\u0930\u094d\u0915 (GSTN)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/www.nextias.com\/blog\/%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\/#%E0%A4%88-%E0%A4%B5%E0%A5%87_%E0%A4%AC%E0%A4%BF%E0%A4%B2_Electronic_Way_Bill\" title=\"\u0908-\u0935\u0947 \u092c\u093f\u0932 (Electronic Way Bill)\">\u0908-\u0935\u0947 \u092c\u093f\u0932 (Electronic Way Bill)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/www.nextias.com\/blog\/%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_%E0%A4%85%E0%A4%AA%E0%A5%80%E0%A4%B2%E0%A5%80%E0%A4%AF_%E0%A4%9F%E0%A5%8D%E0%A4%B0%E0%A4%BF%E0%A4%AC%E0%A5%8D%E0%A4%AF%E0%A5%82%E0%A4%A8%E0%A4%B2_GST_Appellate_Tribunal\" title=\"GST \u0905\u092a\u0940\u0932\u0940\u092f \u091f\u094d\u0930\u093f\u092c\u094d\u092f\u0942\u0928\u0932 (GST Appellate Tribunal)\">GST \u0905\u092a\u0940\u0932\u0940\u092f \u091f\u094d\u0930\u093f\u092c\u094d\u092f\u0942\u0928\u0932 (GST Appellate Tribunal)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/www.nextias.com\/blog\/%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\/#%E0%A4%B0%E0%A4%BE%E0%A4%B7%E0%A5%8D%E0%A4%9F%E0%A5%8D%E0%A4%B0%E0%A5%80%E0%A4%AF_%E0%A4%B2%E0%A4%BE%E0%A4%AD%E0%A4%B0%E0%A5%8B%E0%A4%A7%E0%A5%80_%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%BE%E0%A4%A7%E0%A4%BF%E0%A4%95%E0%A4%B0%E0%A4%A3_National_Anti-Profiteering_Authority\" title=\"\u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u0932\u093e\u092d\u0930\u094b\u0927\u0940 \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0930\u0923 (National Anti-Profiteering Authority)\">\u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u0932\u093e\u092d\u0930\u094b\u0927\u0940 \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0930\u0923 (National Anti-Profiteering Authority)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/www.nextias.com\/blog\/%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\/#%E0%A4%B9%E0%A4%BE%E0%A4%B0%E0%A5%8D%E0%A4%AE%E0%A5%8B%E0%A4%A8%E0%A4%BE%E0%A4%87%E0%A4%9C%E0%A5%8D%E0%A4%A1_%E0%A4%B8%E0%A4%BF%E0%A4%B8%E0%A5%8D%E0%A4%9F%E0%A4%AE_%E0%A4%A8%E0%A4%BE%E0%A4%AE%E0%A4%BE%E0%A4%B5%E0%A4%B2%E0%A5%80_%E0%A4%95%E0%A5%8B%E0%A4%A1_Harmonized_System_Nomenclature_Code\" title=\"\u0939\u093e\u0930\u094d\u092e\u094b\u0928\u093e\u0907\u091c\u094d\u0921 \u0938\u093f\u0938\u094d\u091f\u092e \u0928\u093e\u092e\u093e\u0935\u0932\u0940 \u0915\u094b\u0921 (Harmonized System Nomenclature Code)\">\u0939\u093e\u0930\u094d\u092e\u094b\u0928\u093e\u0907\u091c\u094d\u0921 \u0938\u093f\u0938\u094d\u091f\u092e \u0928\u093e\u092e\u093e\u0935\u0932\u0940 \u0915\u094b\u0921 (Harmonized System Nomenclature Code)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/www.nextias.com\/blog\/%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\/#%E0%A4%B8%E0%A5%87%E0%A4%B5%E0%A4%BE_%E0%A4%B2%E0%A5%87%E0%A4%96%E0%A4%BE%E0%A4%95%E0%A4%B0%E0%A4%A3_%E0%A4%95%E0%A5%8B%E0%A4%A1_Service_Accounting_Code\" title=\"\u0938\u0947\u0935\u093e \u0932\u0947\u0916\u093e\u0915\u0930\u0923 \u0915\u094b\u0921 (Service Accounting Code)\">\u0938\u0947\u0935\u093e \u0932\u0947\u0916\u093e\u0915\u0930\u0923 \u0915\u094b\u0921 (Service Accounting Code)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/www.nextias.com\/blog\/%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\/#%E0%A4%B0%E0%A4%BE%E0%A4%9C%E0%A4%B8%E0%A5%8D%E0%A4%B5_%E0%A4%A4%E0%A4%9F%E0%A4%B8%E0%A5%8D%E0%A4%A5_%E0%A4%A6%E0%A4%B0_Revenue_Neutral_Rate\" title=\"\u0930\u093e\u091c\u0938\u094d\u0935 \u0924\u091f\u0938\u094d\u0925 \u0926\u0930 (Revenue Neutral Rate)\">\u0930\u093e\u091c\u0938\u094d\u0935 \u0924\u091f\u0938\u094d\u0925 \u0926\u0930 (Revenue Neutral Rate)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/www.nextias.com\/blog\/%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_%E0%A4%B5%E0%A5%8D%E0%A4%AF%E0%A4%B5%E0%A4%B8%E0%A5%8D%E0%A4%A5%E0%A4%BE_%E0%A4%AE%E0%A5%87%E0%A4%82_%E2%80%98%E0%A4%89%E0%A4%A4%E0%A5%8D%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A4%AE%E0%A5%80_%E0%A4%B6%E0%A5%81%E0%A4%B2%E0%A5%8D%E0%A4%95_%E0%A4%B8%E0%A4%82%E0%A4%B0%E0%A4%9A%E0%A4%A8%E0%A4%BE_Inverted_Duty_Structure\" title=\"GST \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u092e\u0947\u0902 &#8216;\u0909\u0924\u094d\u0915\u094d\u0930\u092e\u0940 \u0936\u0941\u0932\u094d\u0915 \u0938\u0902\u0930\u091a\u0928\u093e (Inverted Duty Structure)\u2019\">GST \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u092e\u0947\u0902 &#8216;\u0909\u0924\u094d\u0915\u094d\u0930\u092e\u0940 \u0936\u0941\u0932\u094d\u0915 \u0938\u0902\u0930\u091a\u0928\u093e (Inverted Duty Structure)\u2019<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-c441c7357b5ac8c3dc960863428935d8\" 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_%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE_%E0%A4%B9%E0%A5%88\"><\/span><strong>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (GST) \u0915\u094d\u092f\u093e \u0939\u0948?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\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 \u0915\u093e \u090f\u0915 \u0930\u0942\u092a \u0939\u0948 \u091c\u094b \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 <strong>\u0918\u0930\u0947\u0932\u0942 \u0916\u092a\u0924 \u0915\u0947 \u0932\u093f\u090f \u0935\u093f\u0915\u094d\u0930\u092f<\/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 \u092a\u0930<\/strong> \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)<\/strong> \u0915\u0947 \u0938\u093f\u0926\u094d\u0927\u093e\u0902\u0924 \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 <strong>\u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e\u0913\u0902 <\/strong>\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\u093e \u0935\u093f\u0915\u094d\u0930\u092f \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u0930\u0915\u093e\u0930 \u0915\u094b \u092a\u094d\u0930\u0947\u0937\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\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 <strong>\u0915\u0947\u0902\u0926\u094d\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f \u0938\u0930\u0915\u093e\u0930\u094b\u0902<\/strong> \u0926\u094d\u0935\u093e\u0930\u093e \u0932\u0917\u093e\u090f \u091c\u093e\u0924\u0947 \u0925\u0947\u0964<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-f113c69fdb0fe80a3a92ac42f0554d75\" style=\"color:#015aa7\"><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_GST_%E0%A4%95%E0%A4%BE_%E0%A4%87%E0%A4%A4%E0%A4%BF%E0%A4%B9%E0%A4%BE%E0%A4%B8_%E0%A4%94%E0%A4%B0_%E0%A4%B5%E0%A4%BF%E0%A4%95%E0%A4%BE%E0%A4%B8\"><\/span><strong>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 GST \u0915\u093e \u0907\u0924\u093f\u0939\u093e\u0938 \u0914\u0930 \u0935\u093f\u0915\u093e\u0938<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2003 \u092e\u0947\u0902, \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u092a\u0930 <strong>\u2018\u0915\u0947\u0932\u0915\u0930 \u091f\u093e\u0938\u094d\u0915 \u092b\u094b\u0930\u094d\u0938\u2019<\/strong> \u0928\u0947 \u090f\u0915 \u0935\u094d\u092f\u093e\u092a\u0915 <strong>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930<\/strong> \u0915\u093e \u0909\u0932\u094d\u0932\u0947\u0916 \u0915\u093f\u092f\u093e, \u091c\u094b \u092e\u0942\u0932\u094d\u092f \u0935\u0930\u094d\u0927\u093f\u0924 \u0915\u0930 (VAT) \u0915\u0947 \u0938\u093f\u0926\u094d\u0927\u093e\u0902\u0924 \u092a\u0930 \u0906\u0927\u093e\u0930\u093f\u0924 \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 2006-07 \u0915\u0947 \u0932\u093f\u090f \u092c\u091c\u091f \u092d\u093e\u0937\u0923 \u092e\u0947\u0902 1 \u0905\u092a\u094d\u0930\u0948\u0932 2010 \u0924\u0915 \u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f-\u0938\u094d\u0924\u0930 \u092a\u0930 <strong>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (GST) <\/strong>\u0932\u093e\u0917\u0942 \u0915\u0930\u0928\u0947 \u0915\u093e \u092a\u094d\u0930\u0938\u094d\u0924\u093e\u0935 \u0930\u0916\u093e \u0917\u092f\u093e \u0925\u093e\u0964<\/li>\n\n\n\n<li>\u0915\u0908 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930\u094b\u0902 \u0915\u094b \u0938\u092e\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u0947 \u0914\u0930 &#8216;<strong>\u090f\u0915 \u0930\u093e\u0937\u094d\u091f\u094d\u0930 \u090f\u0915 \u0915\u0930&#8217;<\/strong> \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0932\u093e\u0917\u0942 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u0938\u0947, 2014 \u092e\u0947\u0902 \u0938\u0902\u0935\u093f\u0927\u093e\u0928 (122 \u0935\u093e\u0901 \u0938\u0902\u0936\u094b\u0927\u0928) \u0935\u093f\u0927\u0947\u092f\u0915 \u092a\u0947\u0936 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964<\/li>\n\n\n\n<li>\u0938\u0902\u0935\u093f\u0927\u093e\u0928 (122 \u0935\u093e\u0901 \u0938\u0902\u0936\u094b\u0927\u0928) \u0935\u093f\u0927\u0947\u092f\u0915 \u0915\u094b 2016 \u092e\u0947\u0902 <strong>\u0938\u0902\u0935\u093f\u0927\u093e\u0928 (101\u0935\u093e\u0901 \u0938\u0902\u0936\u094b\u0927\u0928)<\/strong> \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092a\u093e\u0930\u093f\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964<\/li>\n\n\n\n<li>\u0905\u0902\u0924\u0924: <strong>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 <\/strong>\u0915\u094b \u092a\u0942\u0930\u0947 \u0926\u0947\u0936 \u092e\u0947\u0902 <strong>1 \u091c\u0941\u0932\u093e\u0908 2017<\/strong> \u0915\u094b \u0932\u093e\u0917\u0942 \u0915\u093f\u092f\u093e \u0917\u092f\u093e\u0964<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"555\" src=\"https:\/\/wp-images.nextias.com\/cdn-cgi\/image\/format=auto\/blog\/uploads\/2024\/06\/1-5-1024x555.png\" alt=\"\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 GST \u0915\u093e \u0907\u0924\u093f\u0939\u093e\u0938 \u0914\u0930 \u0935\u093f\u0915\u093e\u0938\" class=\"wp-image-8880\" style=\"width:787px;height:auto\" srcset=\"https:\/\/wp-images.nextias.com\/cdn-cgi\/image\/format=auto\/blog\/uploads\/2024\/06\/1-5-1024x555.png 1024w, https:\/\/wp-images.nextias.com\/cdn-cgi\/image\/format=auto\/blog\/uploads\/2024\/06\/1-5-460x249.png 460w, https:\/\/wp-images.nextias.com\/cdn-cgi\/image\/format=auto\/blog\/uploads\/2024\/06\/1-5-768x416.png 768w, https:\/\/wp-images.nextias.com\/cdn-cgi\/image\/format=auto\/blog\/uploads\/2024\/06\/1-5-1536x833.png 1536w, https:\/\/wp-images.nextias.com\/cdn-cgi\/image\/format=auto\/blog\/uploads\/2024\/06\/1-5-696x377.png 696w, https:\/\/wp-images.nextias.com\/cdn-cgi\/image\/format=auto\/blog\/uploads\/2024\/06\/1-5-1068x580.png 1068w, https:\/\/wp-images.nextias.com\/cdn-cgi\/image\/format=auto\/blog\/uploads\/2024\/06\/1-5-775x420.png 775w, https:\/\/wp-images.nextias.com\/cdn-cgi\/image\/format=auto\/blog\/uploads\/2024\/06\/1-5-150x81.png 150w, https:\/\/wp-images.nextias.com\/cdn-cgi\/image\/format=auto\/blog\/uploads\/2024\/06\/1-5.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-f8ed3b167ea4394598daa40db37c0b36\" 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_%E0%A4%95%E0%A5%87_%E0%A4%B2%E0%A4%BF%E0%A4%8F_%E0%A4%B8%E0%A4%82%E0%A4%B5%E0%A5%88%E0%A4%A7%E0%A4%BE%E0%A4%A8%E0%A4%BF%E0%A4%95_%E0%A4%A2%E0%A4%BE%E0%A4%82%E0%A4%9A%E0%A4%BE\"><\/span><strong>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u0947 \u0932\u093f\u090f \u0938\u0902\u0935\u0948\u0927\u093e\u0928\u093f\u0915 \u0922\u093e\u0902\u091a\u093e<\/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 \u0915\u094b <strong>\u0938\u0902\u0935\u0948\u0927\u093e\u0928\u093f\u0915 \u0906\u0927\u093e\u0930 \u092a\u094d\u0930\u0926\u093e\u0928<\/strong> \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0938\u0902\u0935\u093f\u0927\u093e\u0928 (122\u0935\u093e\u0902 \u0938\u0902\u0936\u094b\u0927\u0928) \u0935\u093f\u0927\u0947\u092f\u0915 <strong>\u0935\u0930\u094d\u0937 2014 \u092e\u0947\u0902<\/strong> \u0938\u0902\u0938\u0926 \u092e\u0947\u0902 \u092a\u0947\u0936 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964<\/li>\n\n\n\n<li>\u0907\u0938\u0940 \u0935\u093f\u0927\u0947\u092f\u0915 \u0915\u094b 2016 \u092e\u0947\u0902 \u0938\u0902\u0935\u093f\u0927\u093e\u0928 (101\u0935\u093e\u0902 \u0938\u0902\u0936\u094b\u0927\u0928) \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092a\u093e\u0930\u093f\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964<\/li>\n\n\n\n<li>\u0907\u0938 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u0902\u0935\u093f\u0927\u093e\u0928 \u092e\u0947\u0902 <strong>3 \u0928\u090f \u0905\u0928\u0941\u091a\u094d\u091b\u0947\u0926\u094b\u0902 <\/strong>\u0915\u094b \u091c\u094b\u095c\u093e \u0917\u092f\u093e:\n<ul class=\"wp-block-list\">\n<li><strong>\u0905\u0928\u0941\u091a\u094d\u091b\u0947\u0926 246A: \u0938\u0902\u0938\u0926 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f \u0935\u093f\u0927\u093e\u0928\u0938\u092d\u093e\u0913\u0902<\/strong> \u0926\u094b\u0928\u094b\u0902 \u0915\u094b GST \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0915\u093e\u0928\u0942\u0928 \u092c\u0928\u093e\u0928\u0947 \u0915\u0940 \u0938\u092e\u0935\u0930\u094d\u0924\u0940 \u0936\u0915\u094d\u0924\u093f\u092f\u093e\u0902 \u0939\u094b\u0902\u0917\u0940\u0964 \u092f\u0926\u094d\u092f\u092a\u093f, \u0938\u0902\u0938\u0926 \u0915\u0947 \u092a\u093e\u0938 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u0915\u093e\u0928\u0942\u0928 \u092c\u0928\u093e\u0928\u0947 \u0915\u0940 \u0935\u093f\u0936\u0947\u0937 \u0936\u0915\u094d\u0924\u093f \u092c\u0928\u0940 \u0930\u0939\u0947\u0917\u0940\u0964<\/li>\n\n\n\n<li><strong>\u0905\u0928\u0941\u091a\u094d\u091b\u0947\u0926 269A:<\/strong> \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 GST \u0915\u094b \u0915\u0947\u0902\u0926\u094d\u0930 \u0938\u0930\u0915\u093e\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u0906\u0930\u094b\u092a\u093f\u0924 \u0914\u0930 \u0938\u0902\u0917\u094d\u0930\u0939\u0923 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e, \u0932\u0947\u0915\u093f\u0928 <strong>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u0930\u093f\u0937\u0926 (GST Council)<\/strong> \u0915\u0940 \u0938\u093f\u092b\u093e\u0930\u093f\u0936\u094b\u0902 \u092a\u0930 \u0915\u093e\u0928\u0942\u0928 \u0926\u094d\u0935\u093e\u0930\u093e \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0924\u0930\u0940\u0915\u0947 \u0938\u0947 \u2018\u0915\u0930 \u0930\u093e\u091c\u0938\u094d\u0935\u2019 \u0915\u094b \u0915\u0947\u0902\u0926\u094d\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u0947\u0902\u0926\u094d\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u0947 \u092c\u0940\u091a \u0935\u093f\u092d\u093e\u091c\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/li>\n\n\n\n<li><strong>\u0905\u0928\u0941\u091a\u094d\u091b\u0947\u0926 279A:<\/strong> \u092f\u0939 \u092d\u093e\u0930\u0924 \u0915\u0947 <strong>\u0930\u093e\u0937\u094d\u091f\u094d\u0930\u092a\u0924\u093f \u0915\u094b GST \u092a\u0930\u093f\u0937\u0926<\/strong> \u0915\u093e \u0917\u0920\u0928 \u0915\u0930\u0928\u0947 \u0915\u093e \u0905\u0927\u093f\u0915\u093e\u0930 \u0926\u0947\u0924\u093e \u0939\u0948 \u0914\u0930 \u0907\u0938\u0915\u0940 \u0938\u0902\u0930\u091a\u0928\u093e \u090f\u0935\u0902 \u0915\u093e\u0930\u094d\u092f\u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u094b \u092a\u0930\u093f\u092d\u093e\u0937\u093f\u0924 \u0915\u0930\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-bbad04c9f48baf64c297b5083f03d10a\" 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_%E0%A4%95%E0%A5%87_%E0%A4%B2%E0%A4%BF%E0%A4%8F_%E0%A4%95%E0%A4%BE%E0%A4%A8%E0%A5%82%E0%A4%A8%E0%A5%80_%E0%A4%A2%E0%A4%BE%E0%A4%82%E0%A4%9A%E0%A4%BE\"><\/span><strong>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (GST) \u0915\u0947 \u0932\u093f\u090f \u0915\u093e\u0928\u0942\u0928\u0940 \u0922\u093e\u0902\u091a\u093e<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0938\u0902\u0935\u093f\u0927\u093e\u0928 (101\u0935\u093e\u0901 \u0938\u0902\u0936\u094b\u0927\u0928) \u0905\u0927\u093f\u0928\u093f\u092f\u092e<\/strong> \u0915\u0947 \u092a\u093e\u0930\u093f\u0924 \u0939\u094b\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u0947 \u0932\u093f\u090f \u0915\u093e\u0928\u0942\u0928\u0940 \u0922\u093e\u0902\u091a\u0947 \u0915\u094b \u092a\u0930\u093f\u092d\u093e\u0937\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f <strong>\u0938\u0902\u0938\u0926 \u0926\u094d\u0935\u093e\u0930\u093e<\/strong> \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u092a\u093e\u0930\u093f\u0924 \u0915\u093f\u090f \u0917\u090f:\n<ul class=\"wp-block-list\">\n<li>\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 2017<\/li>\n\n\n\n<li>\u090f\u0915\u0940\u0915\u0943\u0924 \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 2017<\/li>\n\n\n\n<li>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (\u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u094b \u0915\u094d\u0937\u0924\u093f\u092a\u0942\u0930\u094d\u0924\u093f) \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 2017<\/li>\n\n\n\n<li>\u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 2017<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u0938\u093e\u0925 \u0939\u0940, \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0930\u093e\u091c\u094d\u092f \u0928\u0947 \u0905\u092a\u0928\u093e <strong>\u0930\u093e\u091c\u094d\u092f \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930<\/strong> \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u092a\u093e\u0930\u093f\u0924 \u0915\u093f\u092f\u093e\u0964<\/li>\n\n\n\n<li>\u092f\u0947 \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u092e\u093f\u0932\u0915\u0930 <strong>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930<\/strong> \u0915\u094b \u090f\u0915 \u0915\u093e\u0928\u0942\u0928\u0940 \u0922\u093e\u0902\u091a\u093e \u092a\u094d\u0930\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-78cf408dbaf64d628674052d78d08fdc\" 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_%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%82\"><\/span><strong>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u0940 \u0935\u093f\u0936\u0947\u0937\u0924\u093e\u090f\u0902<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092a\u0930 \u0932\u093e\u0917\u0942 (Applicable on Supply)<\/strong>: GST \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u092e\u0947\u0902, \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0918\u091f\u0928\u093e \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 &#8220;\u0906\u092a\u0942\u0930\u094d\u0924\u093f&#8221; \u0939\u0948, \u0928 \u0915\u093f \u0935\u093f\u0928\u093f\u0930\u094d\u092e\u093e\u0923, \u092c\u093f\u0915\u094d\u0930\u0940, \u092f\u093e \u0905\u0928\u094d\u092f \u0917\u0924\u093f\u0935\u093f\u0927\u093f\u092f\u093e\u0901\u0964 \u0926\u0942\u0938\u0930\u0947 \u0936\u092c\u094d\u0926\u094b\u0902 \u092e\u0947\u0902, \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u0947\u0935\u0932 \u0924\u092d\u0940 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0939\u0948 \u091c\u092c \u0935\u0938\u094d\u0924\u0941 \u092f\u093e \u0938\u0947\u0935\u093e \u0915\u0940 &#8220;\u0906\u092a\u0942\u0930\u094d\u0924\u093f&#8221; \u0939\u094b\u0924\u0940 \u0939\u0948\u0964\n<ul class=\"wp-block-list\">\n<li><strong>\u092a\u0941\u0930\u093e\u0928\u0940 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930\u093e\u0927\u093e\u0928 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e<\/strong> \u092e\u0947\u0902, \u0915\u0930 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u091a\u0930\u0923\u094b\u0902 \u092e\u0947\u0902 \u0932\u0917\u093e\u090f \u091c\u093e\u0924\u0947 \u0925\u0947, \u091c\u0948\u0938\u0947 <strong>\u0935\u093f\u0928\u093f\u0930\u094d\u092e\u093e\u0923, \u092c\u093f\u0915\u094d\u0930\u0940, \u0914\u0930 \u0906\u092f\u093e\u0924<\/strong>\u0964 \u0907\u0938\u0938\u0947 <strong>\u0915\u0930\u094b\u0902 \u092a\u0930 \u0915\u093e\u0938\u094d\u0915\u0947\u0921\u093f\u0902\u0917 \u092a\u094d\u0930\u092d\u093e\u0935 (Cascading Effect)<\/strong> \u0915\u0947 \u0915\u093e\u0930\u0923 <strong>\u0915\u0930 \u0915\u0940 \u0909\u091a\u094d\u091a \u0926\u0930\u0947\u0902<\/strong> \u0924\u0925\u093e \u0935\u0938\u094d\u0924\u0941\u090f\u0901 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e\u090f\u0901 \u0905\u0927\u093f\u0915 \u092e\u0939\u0901\u0917\u0940 \u0939\u094b \u091c\u093e\u0924\u0940 \u0925\u0940\u0964<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u0909\u092a\u092d\u094b\u0917 \u0906\u0927\u093e\u0930\u093f\u0924 \u0915\u0930 (Consumption-based Tax)<\/strong>: \u092f\u0939 \u092e\u0942\u0932 \u0906\u0927\u093e\u0930\u093f\u0924 \u0915\u0930\u093e\u0927\u093e\u0928 (Origin-based Taxation) \u0915\u0947 \u0935\u093f\u092a\u0930\u0940\u0924 \u0917\u0902\u0924\u0935\u094d\u092f \u0906\u0927\u093e\u0930\u093f\u0924 \u0909\u092a\u092d\u094b\u0917 (Destination-based Consumption) \u0915\u0930\u093e\u0927\u093e\u0928 \u0915\u0947 \u0938\u093f\u0926\u094d\u0927\u093e\u0902\u0924 \u092a\u0930 \u0906\u0927\u093e\u0930\u093f\u0924 \u0939\u0948\u0964\n<ul class=\"wp-block-list\">\n<li>\u0907\u0938\u0932\u093f\u090f, \u0907\u0938\u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0909\u0938 \u0930\u093e\u091c\u094d\u092f \u0915\u094b \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u091c\u0939\u093e\u0902 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u093e \u0905\u0902\u0924\u0924\u0903 \u0909\u092a\u092d\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0928 \u0915\u093f \u0909\u0938 \u0930\u093e\u091c\u094d\u092f \u0915\u094b \u091c\u0939\u093e\u0901 \u0909\u0928\u0915\u093e \u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u0926\u094b\u0939\u0930\u0940 \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092e\u0949\u0921\u0932 (Dual Goods and Services Tax Model)<\/strong>: \u092d\u093e\u0930\u0924 \u0928\u0947 \u090f\u0915 \u0926\u094b\u0939\u0930\u0940 GST \u092e\u0949\u0921\u0932 \u0915\u094b \u0905\u092a\u0928\u093e\u092f\u093e \u0939\u0948, \u091c\u093f\u0938\u092e\u0947\u0902 \u0915\u0947\u0902\u0926\u094d\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f \u090f\u0915 \u0938\u093e\u0925 \u090f\u0915 \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0915\u0930 \u0906\u0927\u093e\u0930 (Common Tax Base) \u092a\u0930 \u0915\u0930 \u0932\u0917\u093e\u0924\u0947 \u0939\u0948\u0902\u0964<\/li>\n\n\n\n<li><strong>\u091a\u093e\u0930 \u0918\u091f\u0915 (Four Components)<\/strong>: \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0932\u093e\u0917\u0942 \u0926\u094b\u0939\u0930\u0947 GST \u092e\u0949\u0921\u0932 \u0915\u0947 \u0924\u0939\u0924, GST \u0915\u0947 \u0915\u0941\u0932 4 \u0918\u091f\u0915 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 &#8211; \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f GST (CGST), \u0930\u093e\u091c\u094d\u092f GST (SGST), \u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 GST (UTGST), \u0914\u0930 \u090f\u0915\u0940\u0915\u0943\u0924 GST (IGST)\u0964\n<ul class=\"wp-block-list\">\n<li>\u0907\u0928 \u091a\u093e\u0930 \u0918\u091f\u0915\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0928\u0940\u091a\u0947 \u0926\u093f\u090f \u0917\u090f \u0905\u0928\u0941\u092d\u093e\u0917\u094b\u0902 \u092e\u0947\u0902 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \u091a\u0930\u094d\u091a\u093e \u0915\u0940 \u0917\u0908 \u0939\u0948\u0964<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u0915\u0930 \u0926\u0930\u094b\u0902 \u092a\u0930 \u092a\u093e\u0930\u0938\u094d\u092a\u0930\u093f\u0915 \u0928\u093f\u0930\u094d\u0923\u092f (Mutual Decision on Tax Rates)<\/strong>: CGST, SGST, UTGST \u0914\u0930 IGST \u0915\u0940 \u0926\u0930\u0947\u0902 \u0915\u0947\u0902\u0926\u094d\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u0930\u0938\u094d\u092a\u0930 \u0938\u0939\u092e\u0924\u093f \u0938\u0947 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902\u0964\n<ul class=\"wp-block-list\">\n<li>\u0907\u0928 \u0926\u0930\u094b\u0902 \u0915\u094b GST \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u0938\u093f\u092b\u093e\u0930\u093f\u0936 \u092a\u0930 \u0905\u0927\u093f\u0938\u0942\u091a\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u092c\u0939\u0941 \u0926\u0930\u0947\u0902 (Multiple Rates):<\/strong> \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0936\u094d\u0930\u0947\u0923\u093f\u092f\u094b\u0902 \u0915\u0940 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u0930 \u0915\u0940 \u0926\u0930\u0947\u0902 \u092d\u093f\u0928\u094d\u0928 \u0939\u094b\u0924\u0940 \u0939\u0948\u0902\u0964 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092e\u0947\u0902, \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u0941\u0932 7 \u0915\u0930-\u0926\u0930 \u0938\u094d\u0932\u0948\u092c \u0914\u0930 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u0941\u0932 5 \u0915\u0930-\u0926\u0930 \u0938\u094d\u0932\u0948\u092c \u0939\u0948\u0902\u0964<\/li>\n\n\n\n<li><strong>\u091b\u0942\u091f (Exemptions):<\/strong> \u090f\u0915 \u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0924\u0915 \u0915\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0915\u094b GST \u0938\u0947 \u091b\u0942\u091f \u0926\u0940 \u0917\u0908 \u0939\u0948\u0964 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0936\u094d\u0930\u0947\u0923\u093f\u092f\u094b\u0902 \u0915\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u091b\u0942\u091f \u0915\u0947 \u0932\u093f\u090f \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0938\u0940\u092e\u093e \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0939\u0948:<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-background\" style=\"background-color:#ebecf0\"><tbody><tr><td><strong>\u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u093e \u092a\u094d\u0930\u0915\u093e\u0930 (<\/strong><strong>Type of Business)<\/strong><\/td><td><strong>GST \u0938\u0947 \u091b\u0942\u091f \u0915\u0947 \u0932\u093f\u090f \u091f\u0930\u094d\u0928\u0913\u0935\u0930 \u0938\u0940\u092e\u093e<\/strong><\/td><\/tr><tr><td>\u0915\u0947\u0935\u0932 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u093e \u0932\u0947\u0928-\u0926\u0947\u0928 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f<\/td><td>\u20b940 \u0932\u093e\u0916 (\u092a\u0942\u0930\u094d\u0935\u094b\u0924\u094d\u0924\u0930 \u0914\u0930 \u092a\u0939\u093e\u0921\u093c\u0940 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u20b920 \u0932\u093e\u0916)<\/td><\/tr><tr><td>\u0938\u0947\u0935\u093e\u0913\u0902 \u092f\u093e \u0926\u094b\u0928\u094b\u0902 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u093e \u0932\u0947\u0928-\u0926\u0947\u0928 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f<\/td><td>\u20b920 \u0932\u093e\u0916 (\u092a\u0942\u0930\u094d\u0935\u094b\u0924\u094d\u0924\u0930 \u0914\u0930 \u092a\u0939\u093e\u0921\u093c\u0940 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u20b910 \u0932\u093e\u0916)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-2ff6be30d42bc021c8b8e406e2f12819\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"GST_%E0%A4%95%E0%A5%87_%E0%A4%98%E0%A4%9F%E0%A4%95\"><\/span><strong>GST \u0915\u0947 \u0918\u091f\u0915<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0915\u0941\u0932 \u092e\u093f\u0932\u093e\u0915\u0930, \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092e\u0947\u0902 \u0915\u0941\u0932 4 \u0918\u091f\u0915 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902, \u091c\u094b\u0915\u093f \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0939\u0948:<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color has-link-color wp-elements-2ddd1eaef5379bb042acee7f9306be8d\" style=\"color:#ff6a00\"><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%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_CGST\"><\/span><strong>\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (CGST)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 <strong>\u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f (\u090f\u0915 \u0939\u0940 \u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092d\u0940\u0924\u0930) \u0915\u0947 \u0938\u093e\u0925-\u0938\u093e\u0925 \u0905\u0902\u0924\u0930-\u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 (\u090f\u0915 \u0939\u0940 \u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u0915\u0947 \u092d\u0940\u0924\u0930) \u0906\u092a\u0942\u0930\u094d\u0924\u093f<\/strong> \u092a\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\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 <strong>\u0932\u0917\u093e\u092f\u093e \u0914\u0930 \u090f\u0915\u0924\u094d\u0930 ( Levied and collected)<\/strong> \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0914\u0930 \u0907\u0938\u0915\u0940 \u0906\u092f \u0915\u0947\u0902\u0926\u094d\u0930 \u0915\u0947 \u092a\u093e\u0938 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u0930\u093e\u091c\u094d\u092f GST (SGST) \u0915\u0947 \u0938\u093e\u0925-\u0938\u093e\u0925 \u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092d\u0940\u0924\u0930 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0932\u0947\u0928\u0926\u0947\u0928 \u092a\u0930 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u090f\u0915 \u0935\u093f\u0936\u0947\u0937 \u0935\u0938\u094d\u0924\u0941 \u092f\u093e \u0938\u0947\u0935\u093e \u0915\u0947 \u0932\u093f\u090f, \u092f\u0939 \u092a\u0942\u0930\u0947 \u0926\u0947\u0936 \u092e\u0947\u0902 \u090f\u0915 \u0938\u092e\u093e\u0928 \u0926\u0930 \u092a\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0909\u0926\u093e\u0939\u0930\u0923: \u092f\u0926\u093f \u0906\u092a \u0905\u092a\u0928\u0947 \u0936\u0939\u0930 \u0915\u0940 \u0915\u093f\u0938\u0940 \u0926\u0941\u0915\u093e\u0928 \u0938\u0947 \u0936\u0930\u094d\u091f \u0916\u0930\u0940\u0926\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b \u092c\u093f\u0932 \u092a\u0930 CGST \u0914\u0930 SGST \u0926\u094b\u0928\u094b\u0902 \u0932\u0917\u093e\u090f \u091c\u093e\u090f\u0902\u0917\u0947\u0964 \u0907\u0928\u092e\u0947\u0902 \u0938\u0947 CGST \u0918\u091f\u0915 \u0915\u0947\u0902\u0926\u094d\u0930 \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-25339310eb23faaa2ea852b3872ab8b6\" style=\"color:#ff6a00\"><span class=\"ez-toc-section\" id=\"%E0%A4%B0%E0%A4%BE%E0%A4%9C%E0%A5%8D%E0%A4%AF_%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_SGST\"><\/span><strong>\u0930\u093e\u091c\u094d\u092f \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (SGST)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 \u0915\u0930 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f (\u090f\u0915 \u0939\u0940 \u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092d\u0940\u0924\u0930) \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092a\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u0930\u093e\u091c\u094d\u092f \u0938\u0930\u0915\u093e\u0930\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e <strong>\u0932\u0917\u093e\u092f\u093e \u0914\u0930 \u090f\u0915\u0924\u094d\u0930<\/strong> \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0914\u0930 \u0907\u0938\u0915\u0940 \u0906\u092f <strong>\u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0930\u093e\u091c\u094d\u092f<\/strong> \u0915\u094b \u091c\u093e\u0924\u0940 \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u0932\u0947\u0928\u0926\u0947\u0928 \u092a\u0930 CGST \u0915\u0947 \u0938\u093e\u0925 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u090f\u0915 \u0935\u093f\u0936\u0947\u0937 \u0935\u0938\u094d\u0924\u0941 \u092f\u093e \u0938\u0947\u0935\u093e \u0915\u0947 \u0932\u093f\u090f, \u0907\u0938\u0915\u0940 \u0926\u0930 <strong>\u090f\u0915 \u0930\u093e\u091c\u094d\u092f \u0938\u0947 \u0926\u0942\u0938\u0930\u0947 \u0930\u093e\u091c\u094d\u092f \u092e\u0947\u0902 \u092d\u093f\u0928\u094d\u0928<\/strong> \u0939\u094b \u0938\u0915\u0924\u0940 \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0909\u0926\u093e\u0939\u0930\u0923<\/strong>: \u0909\u092a\u0930\u094b\u0915\u094d\u0924 \u0909\u0926\u093e\u0939\u0930\u0923 \u092e\u0947\u0902, SGST \u0926\u0930 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u0932\u093f\u090f \u0935\u093f\u0936\u093f\u0937\u094d\u091f \u0939\u094b\u0917\u0940\u0964<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-text-color has-link-color wp-elements-9506400ebbee2b55497b9770a2460290\" style=\"color:#ff6a00\"><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%A4%B6%E0%A4%BE%E0%A4%B8%E0%A4%BF%E0%A4%A4_%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%A6%E0%A5%87%E0%A4%B6_%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_UTGST\"><\/span><strong>\u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (UTGST)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 \u0909\u0928 \u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f SGST \u0915\u0947 \u0938\u092e\u093e\u0928 \u0939\u0948 \u091c\u093f\u0928\u0915\u0940 \u0905\u092a\u0928\u0940 \u0935\u093f\u0927\u093e\u092f\u093f\u0915\u093e \u0928\u0939\u0940\u0902 \u0939\u0948\u0964\n<ul class=\"wp-block-list\">\n<li>\u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930, \u092f\u0939 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 <strong>\u0905\u0902\u0924\u0930-\u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 (\u090f\u0915 \u0939\u0940 \u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u0915\u0947 \u092d\u0940\u0924\u0930) \u0906\u092a\u0942\u0930\u094d\u0924\u093f<\/strong> \u092a\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u092f\u0939 <strong>\u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936<\/strong> \u092a\u094d\u0930\u0936\u093e\u0938\u0928 \u0926\u094d\u0935\u093e\u0930\u093e \u0932\u0917\u093e\u092f\u093e \u0914\u0930 \u090f\u0915\u0924\u094d\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0914\u0930 \u0907\u0938\u0915\u0940 \u0906\u092f \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u0915\u094b \u091c\u093e\u0924\u0940 \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915<strong> \u0905\u0902\u0924\u0930-\u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u0932\u0947\u0928\u0926\u0947\u0928 (Intra-UT transaction)<\/strong> \u092a\u0930 CGST \u0915\u0947 \u0938\u093e\u0925 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u090f\u0915 \u0935\u093f\u0936\u0947\u0937 \u0935\u0938\u094d\u0924\u0941 \u092f\u093e \u0938\u0947\u0935\u093e \u0915\u0947 \u0932\u093f\u090f, \u0907\u0938\u0915\u0940 \u0926\u0930 \u090f\u0915 \u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u0938\u0947 \u0926\u0942\u0938\u0930\u0947 \u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u092e\u0947\u0902 \u092d\u093f\u0928\u094d\u0928 \u0939\u094b \u0938\u0915\u0924\u0940 \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-text-color has-link-color wp-elements-8676f0f0139716aadfdd2ebc2d13f9e7\" style=\"color:#ff6a00\"><span class=\"ez-toc-section\" id=\"%E0%A4%8F%E0%A4%95%E0%A5%80%E0%A4%95%E0%A5%83%E0%A4%A4_%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_IGST\"><\/span><strong>\u090f\u0915\u0940\u0915\u0943\u0924 \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (IGST)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092f\u0939 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f (\u0926\u094b \u0905\u0932\u0917-\u0905\u0932\u0917 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u0947 \u092c\u0940\u091a) \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092a\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\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 \u0914\u0930 \u090f\u0915\u0924\u094d\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0914\u0930 \u0907\u0938\u0915\u0940 \u0906\u092f \u0915\u0947\u0902\u0926\u094d\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u0947 \u092c\u0940\u091a \u0935\u093f\u0924\u0930\u093f\u0924 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\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 <strong>\u0915\u0947\u0902\u0926\u094d\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 <\/strong>\u0926\u094b\u0928\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0938\u0902\u092f\u0941\u0915\u094d\u0924 \u0915\u0930 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0915\u093e\u0930\u094d\u092f \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u092f\u093e \u0905\u0902\u0924\u0930-\u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u0947 \u0932\u093f\u090f, CGST \u0914\u0930 SGST\/UTGST \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u092a\u0930 IGST \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u090f\u0915 \u0935\u093f\u0936\u0947\u0937 \u0935\u0938\u094d\u0924\u0941 \u092f\u093e \u0938\u0947\u0935\u093e \u0915\u0947 \u0932\u093f\u090f, \u092f\u0939 \u092a\u0942\u0930\u0947 \u0926\u0947\u0936 \u092e\u0947\u0902 \u090f\u0915 \u0938\u092e\u093e\u0928 \u0926\u0930 \u092a\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0909\u0926\u093e\u0939\u0930\u0923<\/strong>: \u092f\u0926\u093f \u0906\u092a \u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u0911\u0928\u0932\u093e\u0907\u0928 \u0930\u093f\u091f\u0947\u0932\u0930 \u0938\u0947 \u092a\u0941\u0938\u094d\u0924\u0915 \u092e\u0902\u0917\u0935\u093e\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b CGST \u0914\u0930 SGST \u092f\u093e UTGST \u0915\u0947 \u0938\u094d\u0925\u093e\u0928 \u092a\u0930 IGST \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-background\" style=\"background-color:#ebecf0\"><tbody><tr><td><strong>GST \u0915\u0947 \u092a\u094d\u0930\u0915\u093e\u0930<\/strong><\/td><td><strong>\u0932\u093e\u0917\u0942 \u0915\u0939\u093e\u0901?<\/strong> (<strong>Applicable in)<\/strong><\/td><td><strong>\u0938\u0902\u0917\u094d\u0930\u0939\u0923-\u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0930\u0923(<\/strong><strong>Collecting Authority)<\/strong><\/td><td><strong>\u0932\u093e\u092d\u093e\u0928\u094d\u0935\u093f\u0924 \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0930\u0923 <\/strong>(<strong>Benefiting Authority)<\/strong><\/td><\/tr><tr><td>\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f GST (CGST)<\/td><td>\u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u0914\u0930 \u0905\u0902\u0924\u0930-\u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u0932\u0947\u0928\u0926\u0947\u0928<\/td><td>\u0915\u0947\u0902\u0926\u094d\u0930 \u0938\u0930\u0915\u093e\u0930<\/td><td>\u0915\u0947\u0902\u0926\u094d\u0930<\/td><\/tr><tr><td>\u0930\u093e\u091c\u094d\u092f GST (SGST)<\/td><td>\u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u0932\u0947\u0928\u0926\u0947\u0928<\/td><td>\u0930\u093e\u091c\u094d\u092f \u0938\u0930\u0915\u093e\u0930<\/td><td>\u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0930\u093e\u091c\u094d\u092f<\/td><\/tr><tr><td>\u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 GST (UTGST)<\/td><td>\u0905\u0902\u0924\u0930-\u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u0932\u0947\u0928\u0926\u0947\u0928<\/td><td>\u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u092a\u094d\u0930\u0936\u093e\u0938\u0928<\/td><td>\u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936<\/td><\/tr><tr><td>\u090f\u0915\u0940\u0915\u0943\u0924 GST (IGST)<\/td><td>\u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u0914\u0930 \u0905\u0902\u0924\u0930-\u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u0932\u0947\u0928\u0926\u0947\u0928<\/td><td>\u0915\u0947\u0902\u0926\u094d\u0930 \u0938\u0930\u0915\u093e\u0930<\/td><td>\u0915\u0947\u0902\u0926\u094d\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u0947 \u092c\u0940\u091a \u0935\u093f\u092d\u093e\u091c\u093f\u0924&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-99f946d9b9a3af04370394c87cb13def\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"GST_%E0%A4%95%E0%A4%BE_%E0%A4%B8%E0%A4%AE%E0%A4%97%E0%A5%8D%E0%A4%B0_%E0%A4%97%E0%A4%A0%E0%A4%A8_Overall_Composition_of_GST\"><\/span><strong>GST \u0915\u093e \u0938\u092e\u0917\u094d\u0930 \u0917\u0920\u0928 (Overall Composition of GST)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0932\u0947\u0928\u0926\u0947\u0928 \u092e\u0947\u0902 \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f \u0915\u0941\u0932 GST \u0915\u093e \u0917\u0920\u0928 \u0928\u0940\u091a\u0947 \u092c\u0924\u093e\u092f\u093e \u0917\u092f\u093e \u0939\u0948:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-background\" style=\"background-color:#ebecf0\"><tbody><tr><td><strong>\u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u093e \u092a\u094d\u0930\u0915\u093e\u0930<\/strong> (<strong>Type of Transaction)<\/strong><\/td><td>\u0915\u0941\u0932 GST<\/td><\/tr><tr><td>\u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u0932\u0947\u0928\u0926\u0947\u0928 (Intra-State Transaction)<\/td><td>CGST+SGST<\/td><\/tr><tr><td>\u0905\u0902\u0924\u0930-\u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u0932\u0947\u0928\u0926\u0947\u0928 (Intra-UT Transaction)<\/td><td>CGST+UTGST<\/td><\/tr><tr><td>\u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u092f\u093e \u0905\u0902\u0924\u0930-\u0915\u0947\u0902\u0926\u094d\u0930 \u0936\u093e\u0938\u093f\u0924 \u092a\u094d\u0930\u0926\u0947\u0936 \u0932\u0947\u0928\u0926\u0947\u0928 (Inter-State or Inter-UT Transaction)<\/td><td>IGST<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-61804f99d21fb248d9aa84c07eb8c045\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"GST_%E0%A4%95%E0%A5%87_%E0%A4%85%E0%A4%82%E0%A4%A4%E0%A4%B0%E0%A5%8D%E0%A4%97%E0%A4%A4_%E0%A4%B8%E0%A4%AE%E0%A4%BE%E0%A4%B9%E0%A4%BF%E0%A4%A4_%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\"><\/span><strong>GST \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0938\u092e\u093e\u0939\u093f\u0924 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading has-text-color has-link-color wp-elements-cfb8fa6c0d334e3749dc7540771ae915\" style=\"color:#ff6a00\"><span class=\"ez-toc-section\" id=\"GST_%E0%A4%95%E0%A5%87_%E0%A4%85%E0%A4%82%E0%A4%A4%E0%A4%B0%E0%A5%8D%E0%A4%97%E0%A4%A4_%E0%A4%B6%E0%A4%BE%E0%A4%AE%E0%A4%BF%E0%A4%B2_%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%95%E0%A4%B0\"><\/span><strong>GST \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0936\u093e\u092e\u093f\u0932 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u0930<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0928\u0947 \u0915\u0947\u0902\u0926\u094d\u0930 \u0938\u0930\u0915\u093e\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u0932\u0917\u093e\u090f \u0914\u0930 \u0938\u0902\u0917\u0943\u0939\u0940\u0924 \u0915\u093f\u090f \u0917\u090f \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0915\u0930\u094b\u0902 \u0915\u094b \u092c\u0926\u0932 \u0926\u093f\u092f\u093e:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0938\u0947\u0935\u093e \u0915\u0930<\/li>\n\n\n\n<li>\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0930<\/li>\n\n\n\n<li>\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915<\/li>\n\n\n\n<li>\u0914\u0937\u0927\u0940\u092f \u0914\u0930 \u0936\u094c\u091a\u093e\u0932\u092f \u092a\u094d\u0930\u0938\u093e\u0927\u0928 \u0938\u093e\u092e\u0917\u094d\u0930\u0940 \u092a\u0930 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915<\/li>\n\n\n\n<li>\u0935\u093f\u0936\u0947\u0937 \u092e\u0939\u0924\u094d\u0924\u094d\u0935 \u0915\u0940 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u092a\u0930 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u0915\u0947 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0936\u0941\u0932\u094d\u0915<\/li>\n\n\n\n<li>\u0915\u092a\u0921\u093c\u093e \u0914\u0930 \u0915\u092a\u0921\u093c\u093e \u0909\u0924\u094d\u092a\u093e\u0926\u094b\u0902 \u092a\u0930 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u0915\u0947 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0936\u0941\u0932\u094d\u0915<\/li>\n\n\n\n<li>\u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0915\u0947 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0936\u0941\u0932\u094d\u0915 (\u0906\u092e\u0924\u094c\u0930 \u092a\u0930 CVD \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u091c\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948)<\/li>\n\n\n\n<li>\u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0915\u093e \u0935\u093f\u0936\u0947\u0937 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0936\u0941\u0932\u094d\u0915 (SAD)<\/li>\n\n\n\n<li>\u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0905\u0927\u093f\u0936\u0941\u0932\u094d\u0915 \u0914\u0930 \u0909\u092a\u0915\u0930<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-text-color has-link-color wp-elements-99cc4f70e4d8f18b02c54a047efd1009\" style=\"color:#ff6a00\"><span class=\"ez-toc-section\" id=\"GST_%E0%A4%95%E0%A5%87_%E0%A4%85%E0%A4%82%E0%A4%A4%E0%A4%B0%E0%A5%8D%E0%A4%97%E0%A4%A4_%E0%A4%B6%E0%A4%BE%E0%A4%AE%E0%A4%BF%E0%A4%B2_%E0%A4%B0%E0%A4%BE%E0%A4%9C%E0%A5%8D%E0%A4%AF_%E0%A4%95%E0%A4%B0\"><\/span><strong>GST \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0936\u093e\u092e\u093f\u0932 \u0930\u093e\u091c\u094d\u092f \u0915\u0930<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0936\u093e\u092e\u093f\u0932 \u0930\u093e\u091c\u094d\u092f \u0915\u0930 \u0939\u0948\u0902:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0930\u093e\u091c\u094d\u092f \u0935\u0948\u091f\/\u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0930<\/li>\n\n\n\n<li>\u0916\u0930\u0940\u0926 \u0915\u0930<\/li>\n\n\n\n<li>\u092e\u0928\u094b\u0930\u0902\u091c\u0928 \u0914\u0930 \u092e\u0928\u094b\u0930\u0902\u091c\u0928 \u0915\u0930 (\u0938\u094d\u0925\u093e\u0928\u0940\u092f \u0928\u093f\u0915\u093e\u092f\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0932\u0917\u093e\u090f \u0917\u090f \u0915\u0930 \u0915\u094b \u091b\u094b\u0921\u093c\u0915\u0930)<\/li>\n\n\n\n<li>\u0935\u093f\u0932\u093e\u0938\u093f\u0924\u093e \u0915\u0930<\/li>\n\n\n\n<li>\u091a\u0941\u0902\u0917\u0940 \u0936\u0941\u0932\u094d\u0915 \u0914\u0930 \u092a\u094d\u0930\u0935\u0947\u0936 \u0915\u0930 \u0915\u0947 \u0905\u0928\u094d\u092f \u0938\u092d\u0940 \u0930\u0942\u092a<\/li>\n\n\n\n<li>\u0932\u0949\u091f\u0930\u0940, \u0938\u091f\u094d\u091f\u0947\u092c\u093e\u091c\u0940 \u0914\u0930 \u091c\u0941\u0906 \u092a\u0930 \u0915\u0930<\/li>\n\n\n\n<li>\u092e\u0902\u0921\u0940 \u091f\u0948\u0915\u094d\u0938<\/li>\n\n\n\n<li>\u0935\u093f\u091c\u094d\u091e\u093e\u092a\u0928\u094b\u0902 \u092a\u0930 \u0915\u0930<\/li>\n\n\n\n<li>\u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0930\u093e\u091c\u094d\u092f \u0905\u0927\u093f\u0936\u0941\u0932\u094d\u0915 \u0914\u0930 \u0909\u092a\u0915\u0930<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-500154fcfb251aa9aca0131698958ed3\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"GST_%E0%A4%B8%E0%A5%87_%E0%A4%AE%E0%A5%81%E0%A4%95%E0%A5%8D%E0%A4%A4_%E0%A4%95%E0%A4%B0_Taxes_Exempted_from_GST\"><\/span><strong>GST \u0938\u0947 \u092e\u0941\u0915\u094d\u0924 \u0915\u0930 (Taxes Exempted from GST)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u092f\u0926\u094d\u092f\u092a\u093f \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0928\u0947 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0905\u0927\u093f\u0915\u093e\u0902\u0936 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930\u094b\u0902 \u0915\u094b \u0936\u093e\u092e\u093f\u0932 \u0915\u0930 \u0932\u093f\u092f\u093e, \u0915\u0941\u091b \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930\u094b\u0902 \u0915\u094b \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0938\u0947 \u092c\u093e\u0939\u0930 \u0930\u0916\u093e \u0917\u092f\u093e \u0939\u0948 \u0914\u0930 \u0909\u0928\u094d\u0939\u0947\u0902 \u091b\u0942\u091f \u0926\u0940 \u0917\u0908 \u0939\u0948\u0964 \u0910\u0938\u0947 \u0915\u0930\u094b\u0902 \u092e\u0947\u0902 \u0938\u0947 \u0938\u092c\u0938\u0947 \u092a\u094d\u0930\u092e\u0941\u0916 \u0939\u0948\u0902:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0906\u092f\u093e\u0924 \u0915\u093f\u090f \u0917\u090f \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u092a\u0930 \u0932\u093f\u092f\u093e \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u093e \u092e\u0942\u0932 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 (Basic Customs Duty)\u0964<\/li>\n\n\n\n<li>\u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u092a\u0930 \u0905\u0927\u093f\u0936\u0941\u0932\u094d\u0915 (Surcharge)\u0964<\/li>\n\n\n\n<li>\u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0909\u092a\u0915\u0930 (Cess)\u0964<\/li>\n\n\n\n<li>\u092e\u094b\u091f\u0930 \u0935\u093e\u0939\u0928 \u0915\u0930\u0964<\/li>\n\n\n\n<li>\u0938\u094d\u091f\u093e\u0902\u092a \u0936\u0941\u0932\u094d\u0915\u0964<\/li>\n\n\n\n<li>\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 \u0926\u094d\u0935\u093e\u0930\u093e \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948)<\/li>\n\n\n\n<li>\u092a\u0947\u091f\u094d\u0930\u094b\u0932\u093f\u092f\u092e \u0909\u0924\u094d\u092a\u093e\u0926\u094b\u0902 \u092a\u0930 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 (\u091c\u094b \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 \u0939\u0948)<\/li>\n\n\n\n<li>\u092a\u0947\u091f\u094d\u0930\u094b\u0932\u093f\u092f\u092e \u0909\u0924\u094d\u092a\u093e\u0926\u094b\u0902 \u092a\u0930 \u0935\u0948\u091f<\/li>\n\n\n\n<li>\u0924\u092e\u094d\u092c\u093e\u0915\u0942 \u0909\u0924\u094d\u092a\u093e\u0926\u094b\u0902 \u092a\u0930 \u0935\u0948\u091f<\/li>\n\n\n\n<li>\u090f\u0902\u091f\u0940-\u0921\u0902\u092a\u093f\u0902\u0917 \u0936\u0941\u0932\u094d\u0915 \u0914\u0930 \u0938\u0941\u0930\u0915\u094d\u0937\u093e \u0936\u0941\u0932\u094d\u0915<\/li>\n\n\n\n<li>\u0938\u094d\u0925\u093e\u0928\u0940\u092f \u0928\u093f\u0915\u093e\u092f\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0932\u0917\u093e\u092f\u093e \u0917\u092f\u093e \u091f\u094b\u0932 \u091f\u0948\u0915\u094d\u0938 \u0914\u0930 \u092e\u0928\u094b\u0930\u0902\u091c\u0928 \u0915\u0930<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-383a2b170f6fddf2c449cc425c1a4d4d\" 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_%E0%A4%AA%E0%A4%B0%E0%A4%BF%E0%A4%B7%E0%A4%A6_GST_%E0%A4%AA%E0%A4%B0%E0%A4%BF%E0%A4%B7%E0%A4%A6\"><\/span><strong>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u0930\u093f\u0937\u0926 (GST \u092a\u0930\u093f\u0937\u0926)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>101\u0935\u0947\u0902 \u0938\u0902\u0935\u093f\u0927\u093e\u0928 \u0938\u0902\u0936\u094b\u0927\u0928 \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u092e\u0947\u0902 \u0905\u0928\u0941\u091a\u094d\u091b\u0947\u0926 279A<\/strong> \u091c\u094b\u0921\u093c\u093e \u0917\u092f\u093e \u0925\u093e, \u091c\u094b \u0930\u093e\u0937\u094d\u091f\u094d\u0930\u092a\u0924\u093f \u0915\u094b \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0922\u093e\u0902\u091a\u0947 \u0915\u0947 \u092a\u094d\u0930\u0936\u093e\u0938\u0928 \u0914\u0930 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0932\u093f\u090f GST \u092a\u0930\u093f\u0937\u0926 \u0915\u093e \u0917\u0920\u0928 \u0915\u0930\u0928\u0947 \u0915\u093e \u0905\u0927\u093f\u0915\u093e\u0930 \u0926\u0947\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u092f\u0939 \u092a\u0930\u093f\u0937\u0926 \u0939\u0948 \u091c\u094b \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0938\u092d\u0940 \u091a\u0940\u091c\u094b\u0902 \u092a\u0930 \u0938\u093f\u092b\u093e\u0930\u093f\u0936\u0947\u0902 \u0915\u0930\u0924\u0940 \u0939\u0948, \u091c\u093f\u0938\u092e\u0947\u0902 \u0915\u093e\u0928\u0942\u0928, \u0928\u093f\u092f\u092e, \u0926\u0930\u0947\u0902 \u0906\u0926\u093f \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<p><strong>GST \u092a\u0930\u093f\u0937\u0926 \u0915\u0940 \u0938\u0902\u0930\u091a\u0928\u093e, \u0915\u093e\u0930\u094d\u092f\u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0914\u0930 \u0915\u093e\u0930\u094d\u092f\u094b\u0902 \u0915\u093e \u0939\u092e\u093e\u0930\u0947 \u0932\u0947\u0916 GST \u092a\u0930\u093f\u0937\u0926 \u092e\u0947\u0902 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \u0905\u0927\u094d\u092f\u092f\u0928 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-3a8ec8f6ca45c3dd8355d0070419480d\" 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_%E0%A4%95%E0%A5%87_%E0%A4%B2%E0%A4%BE%E0%A4%AD\"><\/span><strong>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (GST) \u0915\u0947 \u0932\u093e\u092d<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading has-text-color has-link-color wp-elements-d12e3683d2144d9a8c51db147a665f95\" style=\"color:#ff6a00\"><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_%E0%A4%95%E0%A5%87_%E0%A4%B8%E0%A4%AE%E0%A4%97%E0%A5%8D%E0%A4%B0_%E0%A4%B2%E0%A4%BE%E0%A4%AD\"><\/span><strong>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0915\u0947 \u0938\u092e\u0917\u094d\u0930 \u0932\u093e\u092d<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u090f\u0915 \u0938\u092e\u093e\u0928 \u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u092c\u093e\u091c\u093e\u0930 \u0915\u093e \u0928\u093f\u0930\u094d\u092e\u093e\u0923<\/strong>: \u092c\u0921\u093c\u0940 \u0938\u0902\u0916\u094d\u092f\u093e \u092e\u0947\u0902 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0914\u0930 \u0930\u093e\u091c\u094d\u092f \u0915\u0930\u094b\u0902 \u0915\u094b \u090f\u0915\u0932 \u0915\u0930 \u092e\u0947\u0902 \u092e\u093f\u0932\u093e\u0915\u0930, \u0907\u0938\u0928\u0947 \u090f\u0915 \u0938\u092e\u093e\u0928 \u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u092c\u093e\u091c\u093e\u0930 \u0915\u0947 \u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u092e\u0947\u0902 \u092f\u094b\u0917\u0926\u093e\u0928 \u0926\u093f\u092f\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>&#8216;\u0915\u0930 \u092a\u0930 \u0915\u0930&#8217; (Cascading Effect) \u092a\u094d\u0930\u092d\u093e\u0935 \u0915\u094b \u0915\u092e \u0915\u0930\u0928\u093e:<\/strong> \u0907\u0938\u0928\u0947 &#8216;\u0915\u0930 \u092a\u0930 \u0915\u0930&#8217; (Cascading Effect) \u092f\u093e \u0926\u094b\u0939\u0930\u0947 \u0915\u0930\u093e\u0927\u093e\u0928 \u0915\u0947 \u0926\u0941\u0937\u094d\u092a\u094d\u0930\u092d\u093e\u0935\u094b\u0902 \u0915\u094b \u0915\u092e \u0915\u093f\u092f\u093e\u0964 \u0907\u0938\u0938\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u094b\u0902 \u0914\u0930 \u0938\u092e\u0917\u094d\u0930 \u0905\u0930\u094d\u0925\u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0915\u094b \u0932\u093e\u092d \u0939\u0941\u0906 \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u092d\u093e\u0930\u0924\u0940\u092f \u0909\u0924\u094d\u092a\u093e\u0926\u094b\u0902 \u0915\u094b \u0905\u0927\u093f\u0915 \u092a\u094d\u0930\u0924\u093f\u0938\u094d\u092a\u0930\u094d\u0927\u0940 \u092c\u0928\u093e\u0928\u093e:<\/strong> \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930\u094b\u0902 \u0915\u0940 \u0926\u0930 \u0915\u092e \u0939\u094b\u0928\u0947 \u0938\u0947 \u092d\u093e\u0930\u0924\u0940\u092f \u0909\u0924\u094d\u092a\u093e\u0926 \u0918\u0930\u0947\u0932\u0942 \u0914\u0930 \u0905\u0902\u0924\u0930\u094d\u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u092c\u093e\u091c\u093e\u0930\u094b\u0902 \u092e\u0947\u0902 \u0905\u0927\u093f\u0915 \u092a\u094d\u0930\u0924\u093f\u0938\u094d\u092a\u0930\u094d\u0927\u0940 \u092c\u0928 \u0930\u0939\u0947 \u0939\u0948\u0902\u0964<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-text-color has-link-color wp-elements-340ef974736be794ce904379b440771b\" style=\"color:#ff6a00\"><span class=\"ez-toc-section\" id=\"%E0%A4%B5%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%AA%E0%A4%BE%E0%A4%B0_%E0%A4%94%E0%A4%B0_%E0%A4%89%E0%A4%A6%E0%A5%8D%E0%A4%AF%E0%A5%8B%E0%A4%97_%E0%A4%95%E0%A5%87_%E0%A4%B2%E0%A4%BF%E0%A4%8F_GST_%E0%A4%95%E0%A5%87_%E0%A4%B2%E0%A4%BE%E0%A4%AD\"><\/span><strong>\u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0914\u0930 \u0909\u0926\u094d\u092f\u094b\u0917 \u0915\u0947 \u0932\u093f\u090f GST \u0915\u0947 \u0932\u093e\u092d<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0906\u0938\u093e\u0928 \u0905\u0928\u0941\u092a\u093e\u0932\u0928<\/strong>: \u092f\u0939 \u090f\u0915 \u092e\u091c\u092c\u0942\u0924 \u0914\u0930 \u0935\u094d\u092f\u093e\u092a\u0915 IT \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u092e\u0930\u094d\u0925\u093f\u0924 \u0939\u0948, \u091c\u094b \u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u0915\u094b \u0906\u0938\u093e\u0928 \u092c\u0928\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0915\u0930 \u0926\u0930\u094b\u0902 \u0914\u0930 \u0938\u0902\u0930\u091a\u0928\u093e\u0913\u0902 \u0915\u0940 \u090f\u0915\u0930\u0942\u092a\u0924\u093e<\/strong>: \u0907\u0938\u0928\u0947 \u092a\u0942\u0930\u0947 \u0926\u0947\u0936 \u092e\u0947\u0902 \u0938\u092e\u093e\u0928 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0926\u0930\u094b\u0902 \u0914\u0930 \u0938\u0902\u0930\u091a\u0928\u093e\u0913\u0902 \u0915\u094b \u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u093f\u092f\u093e\u0964 \u0907\u0938\u0938\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0905\u0927\u093f\u0915 \u0928\u093f\u0936\u094d\u091a\u093f\u0924\u0924\u093e \u0914\u0930 \u0906\u0938\u093e\u0928\u0940 \u0906\u0908 \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0909\u0928\u094d\u0928\u0924 \u092a\u094d\u0930\u0924\u093f\u0938\u094d\u092a\u0930\u094d\u0927\u093e:<\/strong> \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0932\u0947\u0928\u0926\u0947\u0928 \u0932\u093e\u0917\u0924 \u092e\u0947\u0902 \u0915\u092e\u0940 \u0905\u0902\u0924\u0924\u0903 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0914\u0930 \u0909\u0926\u094d\u092f\u094b\u0917 \u0915\u0947 \u0932\u093f\u090f \u092c\u0947\u0939\u0924\u0930 \u092a\u094d\u0930\u0924\u093f\u0938\u094d\u092a\u0930\u094d\u0927\u093e \u0915\u0940 \u0913\u0930 \u0932\u0947 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-text-color has-link-color wp-elements-5a178f4ff7204cb5a58851fe54a66be7\" style=\"color:#ff6a00\"><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%94%E0%A4%B0_%E0%A4%B0%E0%A4%BE%E0%A4%9C%E0%A5%8D%E0%A4%AF_%E0%A4%B8%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0%E0%A5%8B%E0%A4%82_%E0%A4%95%E0%A5%87_%E0%A4%B2%E0%A4%BF%E0%A4%8F_GST_%E0%A4%95%E0%A5%87_%E0%A4%B2%E0%A4%BE%E0%A4%AD\"><\/span><strong>\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0914\u0930 \u0930\u093e\u091c\u094d\u092f \u0938\u0930\u0915\u093e\u0930\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f GST \u0915\u0947 \u0932\u093e\u092d<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0938\u0930\u0932 \u0914\u0930 \u092a\u094d\u0930\u0936\u093e\u0938\u093f\u0924 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0906\u0938\u093e\u0928<\/strong>: \u0915\u0947\u0902\u0926\u094d\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f \u0938\u094d\u0924\u0930 \u092a\u0930 \u0915\u0908 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930\u094b\u0902 \u0915\u094b \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \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 \u090f\u0915 \u092e\u091c\u092c\u0942\u0924 \u090f\u0902\u0921-\u091f\u0942-\u090f\u0902\u0921 IT \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0938\u093e\u0925 \u0938\u092e\u0930\u094d\u0925\u093f\u0924, \u092f\u0939 \u0905\u092c \u0924\u0915 \u0915\u0947\u0902\u0926\u094d\u0930 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f \u0926\u094d\u0935\u093e\u0930\u093e \u0932\u0917\u093e\u090f \u0917\u090f \u0938\u092d\u0940 \u0905\u0928\u094d\u092f \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930\u094b\u0902 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u092e\u0947\u0902 \u0938\u0930\u0932 \u0914\u0930 \u092a\u094d\u0930\u0936\u093e\u0938\u093f\u0924 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0906\u0938\u093e\u0928 \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0930\u093f\u0938\u093e\u0935 \u092a\u0930 \u092c\u0947\u0939\u0924\u0930 \u0928\u093f\u092f\u0902\u0924\u094d\u0930\u0923<\/strong>: \u0906\u0938\u093e\u0928 \u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u0914\u0930 \u0906\u0938\u093e\u0928 \u092a\u094d\u0930\u0936\u093e\u0938\u0928 \u0915\u0947 \u092a\u0930\u093f\u0923\u093e\u092e\u0938\u094d\u0935\u0930\u0942\u092a \u0930\u093f\u0938\u093e\u0935 \u092a\u0930 \u092c\u0947\u0939\u0924\u0930 \u0928\u093f\u092f\u0902\u0924\u094d\u0930\u0923 \u0939\u0941\u0906 \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0909\u091a\u094d\u091a \u0930\u093e\u091c\u0938\u094d\u0935 \u0926\u0915\u094d\u0937\u0924\u093e<\/strong>: \u092f\u0939 \u0938\u0930\u0915\u093e\u0930 \u0915\u0947 \u0915\u0930 \u0930\u093e\u091c\u0938\u094d\u0935 \u0915\u0947 \u0938\u0902\u0917\u094d\u0930\u0939 \u0915\u0940 \u0932\u093e\u0917\u0924 \u0915\u094b \u0915\u092e \u0915\u0930\u0924\u093e \u0939\u0948, \u0907\u0938\u0932\u093f\u090f, \u0909\u091a\u094d\u091a \u0930\u093e\u091c\u0938\u094d\u0935 \u0926\u0915\u094d\u0937\u0924\u093e \u0915\u0940 \u0913\u0930 \u0932\u0947 \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-b98f4864a19e0fbe08a85a3f73e25a60\" style=\"color:#ff6a00\"><span class=\"ez-toc-section\" id=\"%E0%A4%89%E0%A4%AA%E0%A4%AD%E0%A5%8B%E0%A4%95%E0%A5%8D%E0%A4%A4%E0%A4%BE_%E0%A4%95%E0%A5%87_%E0%A4%B2%E0%A4%BF%E0%A4%8F_GST_%E0%A4%95%E0%A5%87_%E0%A4%B2%E0%A4%BE%E0%A4%AD\"><\/span><strong>\u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e \u0915\u0947 \u0932\u093f\u090f GST \u0915\u0947 \u0932\u093e\u092d<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0915\u0930 \u092c\u094b\u091d \u092e\u0947\u0902 \u0915\u092e\u0940:<\/strong> &#8216;\u0915\u0930 \u092a\u0930 \u0915\u0930&#8217; (Cascading Effect) \u092a\u094d\u0930\u092d\u093e\u0935 \u0915\u094b \u0915\u092e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0938\u093e\u0925-\u0938\u093e\u0925 \u0915\u0930 \u0926\u0930\u094b\u0902 \u0915\u094b \u092f\u0941\u0915\u094d\u0924\u093f\u0938\u0902\u0917\u0924 \u092c\u0928\u093e\u0928\u0947 \u0938\u0947, \u0907\u0938\u0928\u0947 \u0905\u0902\u0924\u093f\u092e \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u092a\u0930 \u0915\u092e \u0915\u0930 (Taxes) \u092c\u094b\u091d \u0915\u093e \u0928\u0947\u0924\u0943\u0924\u094d\u0935 \u0915\u093f\u092f\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u0915\u0941\u0932 \u0915\u0930 \u092c\u094b\u091d \u092e\u0947\u0902 \u0930\u093e\u0939\u0924:<\/strong> \u0926\u0915\u094d\u0937\u0924\u093e \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u0947 \u0914\u0930 \u0930\u093f\u0938\u093e\u0935 \u0915\u094b \u0930\u094b\u0915\u0928\u0947 \u0915\u0947 \u0915\u093e\u0930\u0923, \u0905\u0927\u093f\u0915\u093e\u0902\u0936 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u092a\u0930 \u0915\u0941\u0932 \u0915\u0930 \u092c\u094b\u091d \u0915\u092e \u0939\u094b \u0917\u092f\u093e \u0939\u0948, \u091c\u093f\u0938\u0938\u0947 \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u0932\u093e\u092d \u0939\u094b\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-0944db716abccbc7d1fdbd764c720057\" style=\"color:#ff6a00\"><span class=\"ez-toc-section\" id=\"%E0%A4%B0%E0%A4%BE%E0%A4%9C%E0%A5%8D%E0%A4%AF%E0%A5%8B%E0%A4%82_%E0%A4%95%E0%A5%87_%E0%A4%B2%E0%A4%BF%E0%A4%8F_GST_%E0%A4%95%E0%A5%87_%E0%A4%B2%E0%A4%BE%E0%A4%AD\"><\/span><strong>\u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f GST \u0915\u0947 \u0932\u093e\u092d<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0915\u0930 \u0906\u0927\u093e\u0930 \u0915\u093e \u0935\u093f\u0938\u094d\u0924\u093e\u0930 (Expansion of the Tax Base)<\/strong>: \u091a\u0942\u0902\u0915\u093f \u0930\u093e\u091c\u094d\u092f \u0935\u093f\u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u0938\u0947 \u0932\u0947\u0915\u0930 \u0916\u0941\u0926\u0930\u093e \u092c\u093f\u0915\u094d\u0930\u0940 \u0924\u0915 \u092a\u0942\u0930\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0936\u094d\u0930\u0943\u0902\u0916\u0932\u093e \u092a\u0930 \u0915\u0930 \u0932\u0917\u093e \u0938\u0915\u0947\u0902\u0917\u0947\u0964<\/li>\n\n\n\n<li><strong>\u0906\u0930\u094d\u0925\u093f\u0915 \u0938\u0936\u0915\u094d\u0924\u093f\u0915\u0930\u0923 (Economic Empowerment):<\/strong> \u0938\u0947\u0935\u093e\u0913\u0902 \u092a\u0930 \u0915\u0930 \u0932\u0917\u093e\u0928\u0947 \u0915\u0940 \u0936\u0915\u094d\u0924\u093f, \u091c\u094b \u0905\u092c \u0924\u0915 \u0915\u0947\u0935\u0932 \u0915\u0947\u0902\u0926\u094d\u0930 \u0938\u0930\u0915\u093e\u0930 \u0915\u0947 \u092a\u093e\u0938 \u0925\u0940, \u0915\u0941\u0932 \u0930\u093e\u091c\u0938\u094d\u0935 \u0915\u094b \u092c\u0922\u093c\u093e\u0935\u093e \u0926\u0947\u0917\u0940 \u0914\u0930 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u094b \u0905\u0930\u094d\u0925\u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0915\u0947 \u0938\u092c\u0938\u0947 \u0924\u0947\u091c\u0940 \u0938\u0947 \u092c\u0922\u093c\u0924\u0947 \u0915\u094d\u0937\u0947\u0924\u094d\u0930 \u0924\u0915 \u092a\u0939\u0941\u0901\u091a \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0947\u0917\u0940\u0964<\/li>\n\n\n\n<li><strong>\u0928\u093f\u0935\u0947\u0936 \u092c\u0922\u093c\u093e\u0928\u093e (Enhancing Investments)<\/strong>: \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930, \u0917\u0902\u0924\u0935\u094d\u092f \u0906\u0927\u093e\u0930\u093f\u0924 \u0909\u092a\u092d\u094b\u0917 \u0915\u0930 \u0939\u094b\u0928\u0947 \u0915\u0947 \u0915\u093e\u0930\u0923, \u0909\u092a\u092d\u094b\u0917 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u093e \u092a\u0915\u094d\u0937 \u092e\u0926\u0926 \u0915\u0930\u0947\u0917\u093e\u0964 \u0907\u0938\u0938\u0947 \u0926\u0947\u0936 \u0915\u0947 \u0938\u092e\u0917\u094d\u0930 \u0928\u093f\u0935\u0947\u0936 \u0935\u093e\u0924\u093e\u0935\u0930\u0923 \u092e\u0947\u0902 \u0938\u0941\u0927\u093e\u0930 \u0939\u094b\u0917\u093e \u091c\u094b \u0938\u094d\u0935\u093e\u092d\u093e\u0935\u093f\u0915 \u0930\u0942\u092a \u0938\u0947 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u0947 \u0935\u093f\u0915\u093e\u0938 \u0915\u094b \u0932\u093e\u092d \u092a\u0939\u0941\u0902\u091a\u093e\u090f\u0917\u093e\u0964<\/li>\n\n\n\n<li><strong>\u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u092c\u0922\u093c\u093e\u0928\u093e (Increase Compliance)<\/strong>: \u092c\u0921\u093c\u0947 \u092a\u0948\u092e\u093e\u0928\u0947 \u092a\u0930 \u0938\u092e\u093e\u0928 SGST \u0914\u0930 IGST \u0926\u0930\u0947\u0902 \u092a\u0921\u093c\u094b\u0938\u0940 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u0947 \u092c\u0940\u091a \u0914\u0930 \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u090f\u0935\u0902 \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u092c\u093f\u0915\u094d\u0930\u0940 (Intra and Inter-state sales) \u0915\u0947 \u092c\u0940\u091a \u0926\u0930 \u092e\u0927\u094d\u092f\u0938\u094d\u0925\u0924\u093e \u0915\u094b \u0938\u092e\u093e\u092a\u094d\u0924 \u0915\u0930\u0915\u0947 \u0915\u0930 \u091a\u094b\u0930\u0940 \u0915\u094b \u0915\u092e \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0924\u093e \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"960\" height=\"540\" src=\"https:\/\/wp-images.nextias.com\/cdn-cgi\/image\/format=auto\/blog\/uploads\/2024\/06\/2-4.png\" alt=\"\u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f GST \u0915\u0947 \u0932\u093e\u092d\" class=\"wp-image-8881\" style=\"width:733px;height:auto\" srcset=\"https:\/\/wp-images.nextias.com\/cdn-cgi\/image\/format=auto\/blog\/uploads\/2024\/06\/2-4.png 960w, https:\/\/wp-images.nextias.com\/cdn-cgi\/image\/format=auto\/blog\/uploads\/2024\/06\/2-4-460x258.png 460w, https:\/\/wp-images.nextias.com\/cdn-cgi\/image\/format=auto\/blog\/uploads\/2024\/06\/2-4-350x196.png 350w, https:\/\/wp-images.nextias.com\/cdn-cgi\/image\/format=auto\/blog\/uploads\/2024\/06\/2-4-768x432.png 768w, https:\/\/wp-images.nextias.com\/cdn-cgi\/image\/format=auto\/blog\/uploads\/2024\/06\/2-4-696x392.png 696w, https:\/\/wp-images.nextias.com\/cdn-cgi\/image\/format=auto\/blog\/uploads\/2024\/06\/2-4-747x420.png 747w, https:\/\/wp-images.nextias.com\/cdn-cgi\/image\/format=auto\/blog\/uploads\/2024\/06\/2-4-150x84.png 150w\" sizes=\"auto, (max-width: 960px) 100vw, 960px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-3ec2abc2a214ae5cf4d3e2006d8bc765\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"GST_%E0%A4%95%E0%A5%80_%E0%A4%9A%E0%A5%81%E0%A4%A8%E0%A5%8C%E0%A4%A4%E0%A4%BF%E0%A4%AF%E0%A4%BE%E0%A4%82\"><\/span><strong>GST \u0915\u0940 \u091a\u0941\u0928\u094c\u0924\u093f\u092f\u093e\u0902<\/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 \u0915\u0947 \u0917\u0902\u0924\u0935\u094d\u092f \u0906\u0927\u093e\u0930\u093f\u0924 \u0915\u0930 \u0939\u094b\u0928\u0947 \u0915\u0947 \u0915\u093e\u0930\u0923, \u0935\u093f\u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u094b \u092c\u0921\u093c\u0947 \u092a\u0948\u092e\u093e\u0928\u0947 \u092a\u0930 \u0930\u093e\u091c\u0938\u094d\u0935 \u0915\u0940 \u0939\u093e\u0928\u093f \u0939\u094b\u0924\u0940 \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092a\u0942\u0930\u094d\u0935 \u092e\u0947\u0902 \u0906\u0930\u094b\u092a\u093f\u0924 \u0915\u093f\u090f \u0917\u090f \u0915\u0908 \u0915\u0930\u094b\u0902 \u0938\u0947 \u091c\u092e\u093e \u0915\u093f\u090f \u0917\u090f \u0930\u093e\u091c\u0938\u094d\u0935 \u0915\u0947 \u0938\u094d\u0924\u0930 \u0938\u0947 \u0938\u0902\u0924\u0941\u0932\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0907\u0938\u0928\u0947 \u0915\u0941\u091b \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u092a\u0930 \u0909\u091a\u094d\u091a \u0915\u0930 \u0926\u0930 \u0915\u0940 \u0938\u0902\u092d\u093e\u0935\u0928\u093e\u0913\u0902 \u0915\u094b \u091c\u0928\u094d\u092e \u0926\u093f\u092f\u093e\u0964 \u0907\u0938\u0932\u093f\u090f, \u0930\u093e\u091c\u0938\u094d\u0935 \u0924\u091f\u0938\u094d\u0925 \u0926\u0930 (RNR) \u0905\u0927\u093f\u0915 \u0939\u0948\u0964<\/li>\n\n\n\n<li>GST \u0915\u0947 \u0915\u093e\u0930\u0923 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0935\u093e\u092f\u0924\u094d\u0924\u0924\u093e \u092e\u0947\u0902 \u0915\u092e\u0940 \u0906\u0908 \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092c\u0948\u0902\u0915\u094b\u0902 \u0914\u0930 \u092c\u0940\u092e\u093e \u0915\u0902\u092a\u0928\u093f\u092f\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e GST \u0915\u0947 \u0924\u0939\u0924 \u0915\u0908 \u092a\u0902\u091c\u0940\u0915\u0930\u0923\u094b\u0902 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u092a\u0930 \u091a\u093f\u0902\u0924\u093e \u091c\u0924\u093e\u0908 \u0917\u0908 \u0939\u0948\u0964<\/li>\n\n\n\n<li>SGST \u0914\u0930 CGST \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (ITC) \u0915\u093e \u092a\u093e\u0930-\u0909\u092a\u092f\u094b\u0917 (Cross-Utilized) \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964\n<ul class=\"wp-block-list\">\n<li>\u0915\u0947\u0935\u0932 \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u0905\u092a\u0935\u093e\u0926 \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-5c62a6b9bc4375ffbc9c9ef8afa6d20e\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"%E0%A4%B0%E0%A4%BE%E0%A4%9C%E0%A5%8D%E0%A4%AF%E0%A5%8B%E0%A4%82_%E0%A4%95%E0%A5%8B_GST_%E0%A4%AE%E0%A5%81%E0%A4%86%E0%A4%B5%E0%A4%9C%E0%A4%BE_%E0%A4%95%E0%A4%BE_%E0%A4%AE%E0%A5%81%E0%A4%A6%E0%A5%8D%E0%A4%A6%E0%A4%BE\"><\/span><strong>\u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u094b GST \u092e\u0941\u0906\u0935\u091c\u093e \u0915\u093e \u092e\u0941\u0926\u094d\u0926\u093e<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>GST \u090f\u0915 \u0909\u092a\u092d\u094b\u0917 \u0906\u0927\u093e\u0930\u093f\u0924 \u0915\u0930 \u0939\u094b\u0928\u0947 \u0915\u0947 \u0915\u093e\u0930\u0923, \u0915\u0941\u091b \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u092e\u0947\u0902 \u092f\u0939 \u091a\u093f\u0902\u0924\u093e \u0939\u0941\u0908 \u0915\u093f \u0935\u093f\u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u094b \u0909\u0928\u0915\u0947 \u0915\u0930 \u0930\u093e\u091c\u0938\u094d\u0935 \u0915\u093e \u090f\u0915 \u092c\u0921\u093c\u093e \u0939\u093f\u0938\u094d\u0938\u093e \u0916\u094b\u0928\u093e \u092a\u0921\u093c\u0947\u0917\u093e\u0964 \u092a\u0930\u093f\u0923\u093e\u092e\u0938\u094d\u0935\u0930\u0942\u092a, \u0915\u0908 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0928\u0947 GST \u0915\u0947 \u0935\u093f\u091a\u093e\u0930 \u0915\u093e \u0915\u0921\u093c\u093e \u0935\u093f\u0930\u094b\u0927 \u0915\u093f\u092f\u093e\u0964<\/li>\n\n\n\n<li><strong>GST \u092e\u0941\u0906\u0935\u091c\u093e<\/strong>: \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u094b \u0906\u0936\u094d\u0935\u0938\u094d\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092e\u0941\u0906\u0935\u091c\u0947 \u0915\u093e \u0935\u093f\u091a\u093e\u0930 \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u0907\u0938 \u0935\u093f\u091a\u093e\u0930 \u0915\u0947 \u0924\u0939\u0924, \u0915\u0947\u0902\u0926\u094d\u0930 \u0938\u0930\u0915\u093e\u0930 \u0928\u0947 \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (GST) \u0915\u0947 \u0915\u093e\u0930\u094d\u092f\u093e\u0928\u094d\u0935\u092f\u0928 \u0915\u0947 \u0915\u093e\u0930\u0923 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u094b \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0947 \u0938\u0902\u092d\u093e\u0935\u093f\u0924 \u0930\u093e\u091c\u0938\u094d\u0935 \u0915\u0940 \u092d\u0930\u092a\u093e\u0908 \u0915\u0930\u0928\u0947 \u0915\u093e \u0935\u093e\u0926\u093e \u0915\u093f\u092f\u093e \u0925\u093e\u0964<\/li>\n\n\n\n<li><strong>GST (\u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u094b \u092e\u0941\u0906\u0935\u091c\u093e) \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 2017<\/strong>: \u0907\u0938 \u0935\u093e\u0926\u0947 \u0915\u094b \u092e\u091c\u092c\u0942\u0924 \u092c\u0928\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, \u092e\u0941\u0906\u0935\u091c\u0947 \u0915\u0947 \u0935\u093f\u091a\u093e\u0930 \u0915\u094b \u0938\u0902\u0935\u093f\u0927\u093e\u0928 \u092e\u0947\u0902 \u0932\u093f\u0916\u093e \u0917\u092f\u093e \u0925\u093e \u0914\u0930 \u0907\u0938\u0915\u0947 \u092e\u0941\u0916\u094d\u092f \u0935\u093f\u0935\u0930\u0923\u094b\u0902 \u0915\u094b \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0915\u093e\u0928\u0942\u0928 &#8211; GST (\u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u094b \u092e\u0941\u0906\u0935\u091c\u093e) \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 2017 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u092a\u093e\u0930\u093f\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964<\/li>\n\n\n\n<li><strong>GST (\u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u094b \u092e\u0941\u0906\u0935\u091c\u093e) \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 2017:<\/strong> \u092f\u0939 \u0905\u0927\u093f\u0928\u093f\u092f\u092e 2017 \u0938\u0947 2022 \u0915\u0947 \u092c\u0940\u091a \u092a\u093e\u0902\u091a \u0935\u0930\u094d\u0937 \u0915\u0940 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f GST \u0915\u0947 \u0915\u093e\u0930\u094d\u092f\u093e\u0928\u094d\u0935\u092f\u0928 \u0915\u0947 \u0915\u093e\u0930\u0923 \u0930\u093e\u091c\u0938\u094d\u0935 \u0939\u093e\u0928\u093f \u0915\u0947 \u0932\u093f\u090f \u0930\u093e\u091c\u094d\u092f \u092e\u0941\u0906\u0935\u091c\u0947 \u0915\u0940 \u0917\u093e\u0930\u0902\u091f\u0940 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li><strong>\u092e\u0941\u0906\u0935\u091c\u0947 \u0915\u0940 \u0917\u0923\u0928\u093e<\/strong>: \u092e\u0941\u0906\u0935\u091c\u0947 \u0915\u0940 \u0917\u0923\u0928\u093e \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0915\u0947 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 GST \u0930\u093e\u091c\u0938\u094d\u0935 \u0914\u0930 2015-16 \u0915\u0947 \u0906\u0927\u093e\u0930 \u0935\u0930\u094d\u0937 \u0938\u0947 \u0935\u093e\u0930\u094d\u0937\u093f\u0915 14% \u0915\u0940 \u0935\u0943\u0926\u094d\u0927\u093f \u0926\u0930 \u0915\u093e \u0905\u0928\u0941\u092e\u093e\u0928 \u0915\u0947 \u092a\u0936\u094d\u091a\u093e\u0924\u094d \u0905\u0928\u0941\u092e\u093e\u0928\u093f\u0924 \u0930\u093e\u091c\u0938\u094d\u0935 \u0915\u0947 \u092c\u0940\u091a \u0915\u0947 \u0905\u0902\u0924\u0930 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0915\u0940 \u0917\u0908\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>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (GST) \u0928\u0947 \u0928\u093f\u0938\u0902\u0926\u0947\u0939 \u0930\u0942\u092a \u0938\u0947 \u092d\u093e\u0930\u0924 \u0915\u0947 \u0906\u0930\u094d\u0925\u093f\u0915 \u092a\u0930\u093f\u0926\u0943\u0936\u094d\u092f \u092e\u0947\u0902 \u090f\u0915 \u0910\u0924\u093f\u0939\u093e\u0938\u093f\u0915 \u0915\u094d\u0937\u0923 \u0915\u094b \u091a\u093f\u0928\u094d\u0939\u093f\u0924 \u0915\u093f\u092f\u093e \u0939\u0948\u0964 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0915\u094b \u0938\u0941\u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093f\u0924 \u0915\u0930\u0915\u0947, \u0907\u0938 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0928\u0947 \u0905\u0927\u093f\u0915 \u0915\u0941\u0936\u0932 \u0914\u0930 \u092a\u093e\u0930\u0926\u0930\u094d\u0936\u0940 \u0915\u0930 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0915\u093e \u092e\u093e\u0930\u094d\u0917 \u092a\u094d\u0930\u0936\u0938\u094d\u0924 \u0915\u093f\u092f\u093e \u0939\u0948\u0964 \u0936\u0941\u0930\u0941\u0906\u0924\u0940 \u091a\u0941\u0928\u094c\u0924\u093f\u092f\u094b\u0902 \u0914\u0930 \u091a\u0932 \u0930\u0939\u0947 \u0938\u092e\u093e\u092f\u094b\u091c\u0928\u094b\u0902 \u0915\u0947 \u092c\u093e\u0935\u091c\u0942\u0926, GST \u0906\u0930\u094d\u0925\u093f\u0915 \u0935\u093f\u0915\u093e\u0938 \u0915\u094b \u092c\u0922\u093c\u093e\u0935\u093e \u0926\u0947\u0928\u0947, \u0915\u0930 \u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u092e\u0947\u0902 \u0938\u0941\u0927\u093e\u0930 \u0915\u0930\u0928\u0947 \u0914\u0930 \u0938\u0930\u0915\u093e\u0930 \u0915\u0947 \u0932\u093f\u090f \u0905\u0927\u093f\u0915 \u092e\u091c\u092c\u0942\u0924 \u0930\u093e\u091c\u0938\u094d\u0935 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u092c\u0928\u093e\u0928\u0947 \u0915\u093e \u0935\u093e\u0926\u093e \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u091c\u0948\u0938\u093e \u0915\u093f \u092d\u093e\u0930\u0924\u0940\u092f \u0905\u0930\u094d\u0925\u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0915\u093e \u0935\u093f\u0915\u093e\u0938 \u091c\u093e\u0930\u0940 \u0939\u0948, \u091a\u0941\u0928\u094c\u0924\u093f\u092f\u094b\u0902 \u0915\u093e \u0938\u092e\u093e\u0927\u093e\u0928 \u0915\u0930\u0928\u0947 \u0914\u0930 \u0905\u0927\u093f\u0915\u0924\u092e \u0932\u093e\u092d \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f GST \u0922\u093e\u0902\u091a\u0947 \u0915\u094b \u0920\u0940\u0915 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-7bf81d49dcc25d750d2dbc9a3bac1ded\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"%E0%A4%87%E0%A4%A8%E0%A4%AA%E0%A5%81%E0%A4%9F_%E0%A4%9F%E0%A5%88%E0%A4%95%E0%A5%8D%E0%A4%B8_%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A5%87%E0%A4%A1%E0%A4%BF%E0%A4%9F_ITC\"><\/span><strong>\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (ITC)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>GST \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924, \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (ITC) \u0938\u0947 \u0924\u093e\u0924\u094d\u092a\u0930\u094d\u092f \u0915\u093f\u0938\u0940 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u092f\u093e \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u0939\u0932\u0947 \u0939\u0940 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f \u0915\u0930 \u0938\u0947 \u0939\u0948, \u091c\u093f\u0938\u0947 \u0926\u0947\u092f \u0905\u0902\u0924\u093f\u092e \u0915\u0930 \u0938\u0947 \u0915\u091f\u094c\u0924\u0940 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0938\u0930\u0932 \u0936\u092c\u094d\u0926\u094b\u0902 \u0905\u0917\u0930 \u0915\u094b\u0908 \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u0915\u091a\u094d\u091a\u0947 \u092e\u093e\u0932 \u092f\u093e \u0938\u0947\u0935\u093e\u0913\u0902 (\u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u092e\u0947\u0902 \u0907\u0928\u092a\u0941\u091f \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f) \u0915\u094b \u0916\u0930\u0940\u0926\u0928\u0947 \u092a\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u0917\u092f\u093e GST, \u0909\u0938\u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0905\u092a\u0928\u0947 \u0905\u0902\u0924\u093f\u092e \u0909\u0924\u094d\u092a\u093e\u0926 \u0915\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0938\u092e\u092f \u0905\u0902\u0924\u093f\u092e GST \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u0938\u092e\u092f \u0938\u092e\u093e\u092f\u094b\u091c\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964\n<ul class=\"wp-block-list\">\n<li>\u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f, \u092e\u093e\u0928 \u0932\u0940\u091c\u093f\u090f \u090f\u0915 \u091c\u0942\u0924\u093e \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u20b9100 + 5% GST (\u20b95 \u0915\u0947 \u092c\u0930\u093e\u092c\u0930) \u092e\u0947\u0902 \u0915\u091a\u094d\u091a\u0947 \u092e\u093e\u0932 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u091a\u092e\u0921\u093c\u093e \u0916\u0930\u0940\u0926\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u20b95 \u0909\u0938\u0915\u093e \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0939\u0948\u0964 \u092c\u093e\u0926 \u092e\u0947\u0902, \u091c\u092c \u0935\u0939 \u0905\u092a\u0928\u093e \u0905\u0902\u0924\u093f\u092e \u0909\u0924\u094d\u092a\u093e\u0926 \u092f\u093e\u0928\u0940 \u20b9300 + 12% GST (\u20b936 \u0915\u0947 \u092c\u0930\u093e\u092c\u0930) \u091c\u0942\u0924\u093e \u092c\u0947\u091a\u0924\u093e \u0939\u0948, \u0924\u094b \u092f\u0939 \u20b95 \u0905\u0902\u0924\u093f\u092e GST \u0915\u0947 \u0938\u092e\u092f \u0938\u092e\u093e\u092f\u094b\u091c\u093f\u0924 \u0939\u094b \u091c\u093e\u090f\u0917\u093e\u0964<\/li>\n\n\n\n<li>\u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930, \u0909\u0938\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f GST \u0915\u093e \u0905\u0902\u0924\u093f\u092e \u092e\u0942\u0932\u094d\u092f \u20b936 &#8211; \u20b95 = \u20b931 \u0939\u094b\u0917\u093e\u0964<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (ITC) \u0915\u0930 (Taxes) \u0915\u0947 &#8216;\u0915\u0930 \u092a\u0930 \u0915\u0930 (Cascading Effect)\u2019 \u092a\u094d\u0930\u092d\u093e\u0935 \u0915\u094b \u0926\u0942\u0930 \u0915\u0930\u0924\u093e \u0939\u0948 \u0924\u0925\u093e \u0905\u0902\u0924\u093f\u092e \u0909\u0924\u094d\u092a\u093e\u0926 \u0915\u0940 \u0915\u0940\u092e\u0924 \u0915\u092e \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (ITC) \u0915\u093e \u0932\u093e\u092d \u0915\u091a\u094d\u091a\u0947 \u092e\u093e\u0932 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e\u0913\u0902, \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e\u0913\u0902, \u0935\u093f\u0924\u0930\u0915\u094b\u0902 \u092f\u093e \u0916\u0941\u0926\u0930\u093e \u0935\u093f\u0915\u094d\u0930\u0947\u0924\u093e\u0913\u0902 \u091c\u0948\u0938\u0947 \u0938\u092d\u0940 \u0938\u094d\u0924\u0930\u094b\u0902 \u092a\u0930 \u0909\u0920\u093e\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>CGST \u0915\u0947 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (ITC) \u0915\u0947 \u092a\u093e\u0930-\u0909\u092a\u092f\u094b\u0917 (Cross-Utilization) \u0915\u0940 \u0905\u0928\u0941\u092e\u0924\u093f \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u092c\u0940\u091a \u0939\u0948\u0964 \u0907\u0938\u0940 \u0924\u0930\u0939, SGST \u0915\u0947 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (ITC) \u0915\u0947 \u092a\u093e\u0930-\u0909\u092a\u092f\u094b\u0917 (Cross-Utilization) \u0915\u0940 \u0905\u0928\u0941\u092e\u0924\u093f \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u092c\u0940\u091a \u0939\u0948\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 CGST \u0914\u0930 SGST \u0915\u0947 \u092a\u093e\u0930-\u0909\u092a\u092f\u094b\u0917 \u0915\u0940 \u0905\u0928\u0941\u092e\u0924\u093f \u0928\u0939\u0940\u0902 \u0939\u0948, \u0938\u093f\u0935\u093e\u092f \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u0915\u094b \u091b\u094b\u0921\u093c\u0915\u0930\u0964<\/li>\n\n\n\n<li>\u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0917\u0924 \u0909\u092a\u092f\u094b\u0917 \u0915\u0947 \u0932\u093f\u090f \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u092a\u0930 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (ITC) \u0915\u0940 \u0905\u0928\u0941\u092e\u0924\u093f \u0928\u0939\u0940\u0902 \u0939\u0948\u0964<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-dc6bbf726faf777fb5f446f652060526\" 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_%E0%A4%A8%E0%A5%87%E0%A4%9F%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%95_GSTN\"><\/span><strong>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u0928\u0947\u091f\u0935\u0930\u094d\u0915 (GSTN)<\/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 \u0928\u0947\u091f\u0935\u0930\u094d\u0915 (GSTN) \u090f\u0915 \u0935\u093f\u0936\u0947\u0937 \u092a\u094d\u0930\u092f\u094b\u091c\u0928 \u0938\u093e\u0927\u0928 (SPV) \u0939\u0948, \u091c\u094b \u092a\u0942\u0930\u0940 \u0924\u0930\u0939 \u0938\u0947 \u0938\u0930\u0915\u093e\u0930\u0940 \u0938\u094d\u0935\u093e\u092e\u093f\u0924\u094d\u0935 \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0914\u0930 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0938\u0930\u0915\u093e\u0930\u094b\u0902 \u0915\u0940 GST \u0928\u0947\u091f\u0935\u0930\u094d\u0915 (GSTN) \u092e\u0947\u0902 \u0938\u092e\u093e\u0928 \u092d\u093e\u0917\u0940\u0926\u093e\u0930\u0940 \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u092f\u0939 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 GST \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u094c\u0926\u094d\u092f\u094b\u0917\u093f\u0915\u0940 \u0915\u0940 \u0930\u0940\u0922\u093c \u0915\u0940 \u0939\u0921\u094d\u0921\u0940 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0915\u093e\u0930\u094d\u092f \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0907\u0938\u0947 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915\u0932 \u0909\u092a\u092f\u094b\u0917\u0915\u0930\u094d\u0924\u093e \u0907\u0902\u091f\u0930\u092b\u0947\u0938 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 GST \u092a\u094b\u0930\u094d\u091f\u0932 \u0915\u094b \u092c\u0928\u093e\u090f \u0930\u0916\u0928\u0947 \u0915\u0940 \u091c\u093f\u092e\u094d\u092e\u0947\u0926\u093e\u0930\u0940 \u0938\u094c\u0902\u092a\u0940 \u0917\u0908 \u0939\u0948, \u091c\u093f\u0938\u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0915\u0930\u0926\u093e\u0924\u093e \u092a\u0902\u091c\u0940\u0915\u0930\u0923, \u0930\u093f\u091f\u0930\u094d\u0928, \u0930\u093f\u092b\u0902\u0921 \u0906\u0926\u093f \u0915\u0947 \u0938\u093e\u0925-\u0938\u093e\u0925 GST \u0915\u0947 \u0932\u093f\u090f \u0906\u0935\u0936\u094d\u092f\u0915 IT \u092c\u0941\u0928\u093f\u092f\u093e\u0926\u0940 \u0922\u093e\u0902\u091a\u0947 \u0915\u093e \u092d\u0940 \u0927\u094d\u092f\u093e\u0928 \u092e\u0947\u0902 \u0930\u0916\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-8e5c43621a34d86a4950db32428a1751\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"%E0%A4%88-%E0%A4%B5%E0%A5%87_%E0%A4%AC%E0%A4%BF%E0%A4%B2_Electronic_Way_Bill\"><\/span><strong>\u0908-\u0935\u0947 \u092c\u093f\u0932 (Electronic Way Bill)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>GST \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0915\u0947 \u0924\u0939\u0924 \u0932\u093e\u0917\u0942 \u0915\u093f\u090f \u0917\u090f \u0908-\u0935\u0947 \u092c\u093f\u0932 \u092f\u093e \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u092c\u093f\u0932 \u090f\u0915 \u0910\u0938\u093e \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c \u0939\u0948 \u091c\u093f\u0938\u0947 \u20b950,000 \u0938\u0947 \u0905\u0927\u093f\u0915 \u092e\u0942\u0932\u094d\u092f \u0915\u0947 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0940 \u0916\u0947\u092a (Consignments) \u0932\u0947 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0926\u094d\u0935\u093e\u0930\u093e 10 \u0915\u093f\u0932\u094b\u092e\u0940\u091f\u0930 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0926\u0942\u0930 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u0932\u0947 \u091c\u093e\u0928\u093e \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0908-\u0935\u0947 \u092c\u093f\u0932 \u0915\u0940 \u090f\u0915\u0932 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u092a\u0942\u0930\u0947 \u0926\u0947\u0936 \u092e\u0947\u0902 \u092e\u093e\u0928\u094d\u092f \u0939\u0948\u0964<\/li>\n\n\n\n<li>GST \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0915\u0947 \u0924\u0939\u0924, \u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092d\u0940\u0924\u0930 \u092f\u093e \u092c\u093e\u0939\u0930 \u092e\u093e\u0932 \u0915\u0940 \u0906\u0935\u093e\u091c\u093e\u0939\u0940 \u0915\u0947 \u0932\u093f\u090f \u0908-\u0935\u0947 \u092c\u093f\u0932 \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u090f\u0915 \u092c\u093e\u0930 \u092c\u0928\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u0908-\u0935\u0947 \u092c\u093f\u0932 200 \u0915\u093f\u092e\u0940 \u0924\u0915 \u0915\u0940 \u092f\u093e\u0924\u094d\u0930\u093e \u0915\u0947 \u0932\u093f\u090f 1 \u0926\u093f\u0928 \u0915\u0947 \u0932\u093f\u090f \u092e\u093e\u0928\u094d\u092f \u0939\u094b\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-103a1cea445db6850fa7987a51b94935\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"GST_%E0%A4%85%E0%A4%AA%E0%A5%80%E0%A4%B2%E0%A5%80%E0%A4%AF_%E0%A4%9F%E0%A5%8D%E0%A4%B0%E0%A4%BF%E0%A4%AC%E0%A5%8D%E0%A4%AF%E0%A5%82%E0%A4%A8%E0%A4%B2_GST_Appellate_Tribunal\"><\/span><strong>GST \u0905\u092a\u0940\u0932\u0940\u092f \u091f\u094d\u0930\u093f\u092c\u094d\u092f\u0942\u0928\u0932 (GST Appellate Tribunal)<\/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 \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 2017 GST \u0905\u092a\u0940\u0932\u0940\u092f \u091f\u094d\u0930\u093f\u092c\u094d\u092f\u0942\u0928\u0932 (GSTAT) \u0914\u0930 \u0909\u0938\u0915\u0947 \u092a\u0940\u0920\u094b\u0902 (Benches) \u0915\u0947 \u0917\u0920\u0928 \u0915\u094b \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>GST \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0938\u092d\u0940 \u0935\u093f\u0935\u093e\u0926\u094b\u0902 \u0915\u093e \u0938\u092e\u093e\u0927\u093e\u0928 \u0905\u092a\u0940\u0932\u0940\u092f \u0938\u094d\u0924\u0930 \u092a\u0930 GST \u0905\u092a\u0940\u0932\u0940\u092f \u091f\u094d\u0930\u093f\u092c\u094d\u092f\u0942\u0928\u0932 (GSTAT) \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>GSTAT \u0915\u0940 \u092e\u0941\u0916\u094d\u092f \u092a\u0940\u0920 \u0928\u0908 \u0926\u093f\u0932\u094d\u0932\u0940 \u092e\u0947\u0902 \u0938\u094d\u0925\u093f\u0924 \u0939\u094b\u0917\u0940\u0964 \u092a\u094d\u0930\u092e\u0941\u0916 \u092a\u0940\u0920 \u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0930\u093e\u091c\u094d\u092f GST \u092a\u0930\u093f\u0937\u0926 \u0915\u0947 \u0905\u0928\u0941\u092e\u094b\u0926\u0928 \u0915\u0947 \u0905\u0927\u0940\u0928 \u0915\u0908 \u092a\u0940\u0920\u094b\u0902 \u092f\u093e \u092c\u094b\u0930\u094d\u0921\u094b\u0902 \u0915\u093e \u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u0915\u0930 \u0938\u0915\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-143e63fce5c5acab67997ca91ea01f2d\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"%E0%A4%B0%E0%A4%BE%E0%A4%B7%E0%A5%8D%E0%A4%9F%E0%A5%8D%E0%A4%B0%E0%A5%80%E0%A4%AF_%E0%A4%B2%E0%A4%BE%E0%A4%AD%E0%A4%B0%E0%A5%8B%E0%A4%A7%E0%A5%80_%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%BE%E0%A4%A7%E0%A4%BF%E0%A4%95%E0%A4%B0%E0%A4%A3_National_Anti-Profiteering_Authority\"><\/span><strong>\u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u0932\u093e\u092d\u0930\u094b\u0927\u0940 \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0930\u0923 (National Anti-Profiteering Authority)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u0932\u093e\u092d\u0930\u094b\u0927\u0940 \u092a\u094d\u0930\u093e\u0927\u093f\u0915\u0930\u0923 (NAA) \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (CGST) \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 2017 \u0915\u0947 \u0924\u0939\u0924 \u0938\u094d\u0925\u093e\u092a\u093f\u0924 \u090f\u0915 \u0935\u0948\u0927\u093e\u0928\u093f\u0915 \u0928\u093f\u0915\u093e\u092f \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0907\u0938\u0915\u093e \u092a\u094d\u0930\u093e\u0925\u092e\u093f\u0915 \u0915\u093e\u0930\u094d\u092f \u092f\u0939 \u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u0930\u0928\u093e \u0939\u0948 \u0915\u093f GST \u0915\u0947 \u0924\u0939\u0924 \u0915\u092e \u0915\u0930 \u0926\u0930\u094b\u0902 \u092f\u093e \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (ITC) \u0915\u093e \u0932\u093e\u092d \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e\u0913\u0902 \u0915\u094b \u0915\u092e \u0915\u0940\u092e\u0924\u094b\u0902 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0926\u093f\u092f\u093e \u091c\u093e\u090f\u0964<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-1129251e3cf4928eb77e08d3ad2e028b\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"%E0%A4%B9%E0%A4%BE%E0%A4%B0%E0%A5%8D%E0%A4%AE%E0%A5%8B%E0%A4%A8%E0%A4%BE%E0%A4%87%E0%A4%9C%E0%A5%8D%E0%A4%A1_%E0%A4%B8%E0%A4%BF%E0%A4%B8%E0%A5%8D%E0%A4%9F%E0%A4%AE_%E0%A4%A8%E0%A4%BE%E0%A4%AE%E0%A4%BE%E0%A4%B5%E0%A4%B2%E0%A5%80_%E0%A4%95%E0%A5%8B%E0%A4%A1_Harmonized_System_Nomenclature_Code\"><\/span><strong>\u0939\u093e\u0930\u094d\u092e\u094b\u0928\u093e\u0907\u091c\u094d\u0921 \u0938\u093f\u0938\u094d\u091f\u092e \u0928\u093e\u092e\u093e\u0935\u0932\u0940 \u0915\u094b\u0921 (Harmonized System Nomenclature Code)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0939\u093e\u0930\u094d\u092e\u094b\u0928\u093e\u0907\u091c\u094d\u0921 \u0938\u093f\u0938\u094d\u091f\u092e \u0928\u093e\u092e\u093e\u0935\u0932\u0940 \u0915\u094b\u0921 (HSN Code) \u0935\u0938\u094d\u0924\u0941 \u0935\u0930\u094d\u0923\u0928 \u0914\u0930 \u0909\u0924\u094d\u092a\u093e\u0926 \u0928\u093e\u092e\u0915\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f \u0905\u0902\u0924\u0930\u094d\u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u0938\u094d\u0924\u0930 \u092a\u0930 \u0905\u092a\u0928\u093e\u0908 \u0917\u0908 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0907\u0938\u0947 \u0935\u093f\u0936\u094d\u0935 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0938\u0902\u0917\u0920\u0928 (WCO) \u0926\u094d\u0935\u093e\u0930\u093e \u0935\u093f\u0915\u0938\u093f\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948 \u0914\u0930 \u0907\u0938\u0947 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 5 \u0935\u0930\u094d\u0937 \u092e\u0947\u0902 \u0905\u092a\u0921\u0947\u091f\u0947\u0921 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>GST \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0915\u0947 \u0924\u0939\u0924, \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u094b \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u0947 \u0924\u0939\u0924 \u0935\u0930\u094d\u0917\u0940\u0915\u0943\u0924 \u0915\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-621e0d7f70468f5ab81b977f11bbf492\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"%E0%A4%B8%E0%A5%87%E0%A4%B5%E0%A4%BE_%E0%A4%B2%E0%A5%87%E0%A4%96%E0%A4%BE%E0%A4%95%E0%A4%B0%E0%A4%A3_%E0%A4%95%E0%A5%8B%E0%A4%A1_Service_Accounting_Code\"><\/span><strong>\u0938\u0947\u0935\u093e \u0932\u0947\u0916\u093e\u0915\u0930\u0923 \u0915\u094b\u0921 (Service Accounting Code)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>HSN \u0915\u094b\u0921 \u0915\u0947 \u0938\u092e\u093e\u0928, \u0938\u0947\u0935\u093e \u0932\u0947\u0916\u093e\u0915\u0930\u0923 \u0915\u094b\u0921 (\u090f\u0938\u090f\u0938\u0940 \u0915\u094b\u0921) \u0938\u0947\u0935\u093e \u0935\u093f\u0935\u0930\u0923 \u0914\u0930 \u0928\u093e\u092e\u0915\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f \u0905\u0902\u0924\u0930\u094d\u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u0938\u094d\u0924\u0930 \u092a\u0930 \u0905\u092a\u0928\u093e\u0908 \u0917\u0908 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0907\u0938\u0947 \u0935\u093f\u0936\u094d\u0935 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0938\u0902\u0917\u0920\u0928 (WCO) \u0926\u094d\u0935\u093e\u0930\u093e \u0935\u093f\u0915\u0938\u093f\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948 \u0914\u0930 \u0907\u0938\u0947 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 5 \u0935\u0930\u094d\u0937 \u092e\u0947\u0902 \u0905\u092a\u0921\u0947\u091f\u0947\u0921 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>GST \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0915\u0947 \u0924\u0939\u0924, \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u094b \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u0947 \u0924\u0939\u0924 \u0935\u0930\u094d\u0917\u0940\u0915\u0943\u0924 \u0915\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-c1aca5218adedc69fd212cb6ef535505\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"%E0%A4%B0%E0%A4%BE%E0%A4%9C%E0%A4%B8%E0%A5%8D%E0%A4%B5_%E0%A4%A4%E0%A4%9F%E0%A4%B8%E0%A5%8D%E0%A4%A5_%E0%A4%A6%E0%A4%B0_Revenue_Neutral_Rate\"><\/span><strong>\u0930\u093e\u091c\u0938\u094d\u0935 \u0924\u091f\u0938\u094d\u0925 \u0926\u0930 (Revenue Neutral Rate)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>GST \u0915\u0947 \u0938\u0928\u094d\u0926\u0930\u094d\u092d \u092e\u0947\u0902, \u0930\u093e\u091c\u0938\u094d\u0935 \u0924\u091f\u0938\u094d\u0925 \u0926\u0930 (RNR) \u0909\u0938 \u0915\u0930 \u0926\u0930 \u0915\u094b \u0938\u0902\u0926\u0930\u094d\u092d\u093f\u0924 \u0915\u0930\u0924\u0940 \u0939\u0948 \u091c\u094b \u092a\u093f\u091b\u0932\u0940 \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0938\u092e\u093e\u0928 \u0939\u0940 \u0915\u0930 \u0930\u093e\u091c\u0938\u094d\u0935 \u0909\u0924\u094d\u092a\u0928\u094d\u0928 \u0915\u0930\u0947\u0917\u0940\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 \u0935\u0939 \u0926\u0930 \u0939\u0948 \u091c\u093f\u0938\u0947 \u0932\u093e\u0917\u0942 \u0915\u0930\u0928\u0947 \u092a\u0930 \u0938\u0930\u0915\u093e\u0930 \u0915\u094b \u0909\u0924\u0928\u093e \u0939\u0940 \u0915\u0930 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0939\u094b\u0917\u093e \u091c\u093f\u0924\u0928\u093e \u0909\u0938\u0947 \u092a\u0941\u0930\u093e\u0928\u0940 \u0915\u0930 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u092e\u0947\u0902 \u092e\u093f\u0932\u0924\u093e \u0925\u093e\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-4d1b9563b096d36fbd3d93c1600a5dd2\" style=\"color:#015aa7\"><span class=\"ez-toc-section\" id=\"GST_%E0%A4%B5%E0%A5%8D%E0%A4%AF%E0%A4%B5%E0%A4%B8%E0%A5%8D%E0%A4%A5%E0%A4%BE_%E0%A4%AE%E0%A5%87%E0%A4%82_%E2%80%98%E0%A4%89%E0%A4%A4%E0%A5%8D%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A4%AE%E0%A5%80_%E0%A4%B6%E0%A5%81%E0%A4%B2%E0%A5%8D%E0%A4%95_%E0%A4%B8%E0%A4%82%E0%A4%B0%E0%A4%9A%E0%A4%A8%E0%A4%BE_Inverted_Duty_Structure\"><\/span><strong>GST \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u092e\u0947\u0902 &#8216;\u0909\u0924\u094d\u0915\u094d\u0930\u092e\u0940 \u0936\u0941\u0932\u094d\u0915 \u0938\u0902\u0930\u091a\u0928\u093e (Inverted Duty Structure)\u2019<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>GST \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u092e\u0947\u0902, &#8216;<strong>\u0909\u0924\u094d\u0915\u094d\u0930\u092e\u0940 \u0936\u0941\u0932\u094d\u0915 \u0938\u0902\u0930\u091a\u0928\u093e&#8217;<\/strong> \u0915\u0940 \u0938\u094d\u0925\u093f\u0924\u093f \u0924\u092c \u0909\u0924\u094d\u092a\u0928\u094d\u0928 \u0939\u094b\u0924\u0940 \u0939\u0948, \u091c\u092c \u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u0935\u0938\u094d\u0924\u0941 \u092f\u093e \u0938\u0947\u0935\u093e \u0915\u0947 \u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u092e\u0947\u0902 \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u090f \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u0907\u0928\u092a\u0941\u091f \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u092a\u0930 \u0915\u0930 \u0915\u0940 \u0926\u0930 \u0905\u0902\u0924\u093f\u092e \u0909\u0924\u094d\u092a\u093e\u0926 \u092a\u0930 \u0932\u0917\u0928\u0947 \u0935\u093e\u0932\u0940 \u0915\u0930 \u0926\u0930 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0939\u094b\u0964<\/li>\n\n\n\n<li>\u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f, \u092e\u093e\u0928 \u0932\u0940\u091c\u093f\u090f \u0915\u093f \u0917\u0948\u0930-\u092c\u0941\u0928\u093e \u0915\u092a\u0921\u093c\u0947 (non-woven fabric) \u0915\u094b \u0915\u091a\u094d\u091a\u0947 \u092e\u093e\u0932 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0915\u0947 \u0915\u092a\u0921\u093c\u0947 \u0915\u0947 \u0925\u0948\u0932\u0947 \u092c\u0928\u093e\u090f \u091c\u093e \u0930\u0939\u0947 \u0939\u0948\u0902\u0964 \u092f\u0926\u093f \u0917\u0948\u0930-\u092c\u0941\u0928\u093e \u0915\u092a\u0921\u093c\u094b\u0902 \u092a\u0930 12% \u0915\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0914\u0930 \u0915\u092a\u0921\u093c\u0947 \u0915\u0947 \u0925\u0948\u0932\u094b\u0902 \u092a\u0930 5% \u0915\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0924\u094b \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (ITC) \u0939\u092e\u0947\u0936\u093e \u0915\u092a\u0921\u093c\u0947 \u0915\u0947 \u0925\u0948\u0932\u0947 \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e \u0915\u0947 \u0905\u0902\u0924 \u092e\u0947\u0902 \u091c\u092e\u093e \u0939\u094b \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n\n\n\n<li>\u0938\u0902\u091a\u093f\u0924 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (ITC) \u0915\u094b \u0905\u0902\u0924\u0924\u0903 \u090f\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0915\u0947 \u0905\u0902\u0924 \u092e\u0947\u0902 \u0935\u093e\u092a\u0938 \u0915\u0930 \u0926\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0932\u0947\u0915\u093f\u0928 \u0924\u092c \u0924\u0915 \u092f\u0939 \u090f\u0915 \u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f \u092a\u0942\u0902\u091c\u0940 \u0915\u094b \u0905\u0935\u0930\u0941\u0926\u094d\u0927 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0938\u092e\u093e\u0928 \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 (GST) \u092d\u093e\u0930\u0924\u0940\u092f \u0907\u0924\u093f\u0939\u093e\u0938 \u092e\u0947\u0902 \u0938\u094d\u0935\u0924\u0902\u0924\u094d\u0930\u0924\u093e \u0915\u0947 \u092a\u0936\u094d\u091a\u093e\u0924\u094d \u0938\u0947 \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0922\u093e\u0902\u091a\u0947 \u092e\u0947\u0902 \u0915\u093f\u090f \u0917\u090f \u0938\u092c\u0938\u0947 \u092e\u0939\u0924\u094d\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0938\u0941\u0927\u093e\u0930\u094b\u0902 \u092e\u0947\u0902 \u0938\u0947 \u090f\u0915 \u0939\u0948\u0964 <\/p>\n","protected":false},"author":9,"featured_media":8890,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[83],"tags":[86],"class_list":["post-8856","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\/8856","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=8856"}],"version-history":[{"count":7,"href":"https:\/\/www.nextias.com\/blog\/wp-json\/wp\/v2\/posts\/8856\/revisions"}],"predecessor-version":[{"id":8887,"href":"https:\/\/www.nextias.com\/blog\/wp-json\/wp\/v2\/posts\/8856\/revisions\/8887"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.nextias.com\/blog\/wp-json\/wp\/v2\/media\/8890"}],"wp:attachment":[{"href":"https:\/\/www.nextias.com\/blog\/wp-json\/wp\/v2\/media?parent=8856"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nextias.com\/blog\/wp-json\/wp\/v2\/categories?post=8856"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nextias.com\/blog\/wp-json\/wp\/v2\/tags?post=8856"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}