ꯕꯤꯂꯤꯡ ꯀꯥꯎꯟꯇꯔ › GST ꯌꯥꯎꯕ ꯃꯃꯜ
GST ꯌꯥꯎꯕ ꯃꯃꯂꯗꯒꯤ GST ꯇꯣꯉꯥꯟꯅ ꯂꯧꯊꯣꯀꯄ
ꯀꯁ꯭ꯇꯃꯔꯁꯤꯡꯅ ꯁꯦꯜꯐꯇ ꯃꯃꯜ ꯑꯃꯈꯛ ꯎꯏ꯫ ꯑꯗꯨꯕꯨ ꯅꯍꯥꯛꯀꯤ ꯇꯦꯛꯁ ꯏꯅꯚꯣꯏꯁꯇ ꯇꯦꯛꯁꯀꯤ ꯃꯃꯥꯡꯒꯤ ꯚꯦꯜꯌꯨ ꯑꯃꯁꯨꯡ ꯃꯗꯨꯗ ꯌꯥꯎꯕ GST ꯎꯒꯗꯕꯅꯤ꯫ ꯀꯥꯎꯟꯇꯔꯅ ꯅꯍꯥꯛꯀꯤꯗꯃꯛ ꯍꯤꯁꯥꯕ ꯑꯁꯤꯃꯛ ꯇꯧꯏ꯫
ꯐꯣꯔꯃꯨꯂꯥ
ꯃꯃꯂꯗ GST ꯌꯥꯎꯔꯕꯗꯤ:
- ꯇꯦꯛꯁꯦꯕꯜ ꯚꯦꯜꯌꯨ = ꯃꯃꯜ × 100 ÷ (100 + GST ꯔꯦꯠ)
- GST = ꯃꯃꯜ − ꯇꯦꯛꯁꯦꯕꯜ ꯚꯦꯜꯌꯨ; ꯃꯁꯥꯒꯤ ꯁ꯭ꯇꯦꯇꯇ ꯁꯔꯨꯛ ꯑꯃ CGST ꯑꯃꯁꯨꯡ ꯁꯔꯨꯛ ꯑꯃ SGST (ꯅꯠꯔꯒ UTGST)꯫
ꯈꯨꯗꯃꯁꯤꯡ
| GST ꯌꯥꯎꯕ ꯃꯃꯜ | ꯔꯦꯠ | ꯇꯦꯛꯁꯦꯕꯜ ꯚꯦꯜꯌꯨ | CGST | SGST |
|---|---|---|---|---|
| ₹118.00 | 18% | ₹100.00 | ₹9.00 | ₹9.00 |
| ₹105.00 | 5% | ₹100.00 | ₹2.50 | ₹2.50 |
| ₹250.00 | 18% | ₹211.86 | ₹19.07 | ₹19.07 |
ꯑꯔꯣꯏꯕ ꯂꯥꯏꯅꯗ ₹211.86 + ₹19.07 + ₹19.07 = ₹250.00꯫ ꯃꯇꯝ ꯈꯔꯗ ꯄꯥꯏꯁꯥꯁꯤꯡ ꯆꯨꯝꯅ ꯄꯨꯟꯁꯤꯟꯗꯦ; ꯃꯇꯝ ꯑꯗꯨꯗ ꯄꯨꯟꯁꯤꯟꯕ ꯑꯗꯨ ꯀꯁ꯭ꯇꯃꯔꯅ ꯄꯤꯕ ꯁꯦꯂꯒ ꯃꯥꯟꯅꯍꯟꯅꯕ ꯕꯤꯂꯗ ꯄꯥꯏꯁꯥ ꯈꯔꯒꯤ ꯔꯥꯎꯟꯗ ꯑꯣꯐ ꯎꯏ꯫
ꯌꯥꯎꯅꯕ ꯕꯤꯜ
ꯀꯁ꯭ꯇꯃꯔꯅ ₹59 ꯒꯤ 18% ꯄꯦꯛ ꯑꯅꯤ ꯑꯃꯁꯨꯡ ₹210 ꯒꯤ 5% ꯄꯦꯛ ꯑꯃ ꯂꯩꯏ꯫ ꯕꯤꯂꯅ ꯎꯠꯂꯤ:
- 18% ꯑꯥꯏꯇꯦꯝ: GST ꯌꯥꯎꯕ ₹118.00 = ꯇꯦꯛꯁꯦꯕꯜ ₹100.00 + GST ₹18.00
- 5% ꯑꯥꯏꯇꯦꯝ: GST ꯌꯥꯎꯕ ₹210.00 = ꯇꯦꯛꯁꯦꯕꯜ ₹200.00 + GST ₹10.00
- ꯄꯨꯟꯁꯤꯟꯕ ₹328.00, ꯔꯤꯁꯤꯠꯀꯤ ꯃꯈꯥꯗ ꯔꯦꯠ ꯃꯇꯨꯡ ꯏꯟꯅ GST ꯒꯤ ꯑꯄꯤꯛꯄ ꯇꯦꯕꯂꯒ ꯂꯣꯌꯅꯅ꯫
MRP ꯑꯁꯤ ꯈ꯭ꯕꯥꯏꯗꯒꯤ ꯋꯥꯡꯕ ꯂꯤꯃꯤꯠꯅꯤ
ꯄꯦꯛ ꯇꯧꯔꯕ ꯄꯣꯠꯂꯃꯗ ꯆꯥꯞ ꯇꯧꯔꯕ MRP ꯗ ꯇꯦꯛꯁ ꯄꯨꯝꯅꯃꯛ ꯌꯥꯎꯔꯦ, ꯑꯃꯁꯨꯡ ꯗꯣꯀꯥꯟꯅ MRP ꯗꯒꯤ ꯍꯦꯟꯅ ꯂꯧꯕ ꯌꯥꯗꯦ (Legal Metrology (Packaged Commodities) Rules, 2011)꯫ MRP ꯗꯒꯤ ꯍꯟꯊꯅ ꯌꯣꯟꯕ ꯌꯥꯏ꯫ ꯃꯇꯝ ꯑꯗꯨꯗ GST ꯑꯁꯤ ꯇꯁꯦꯡꯅ ꯂꯧꯈꯤꯕ ꯃꯃꯂꯗꯒꯤ ꯇꯣꯉꯥꯟꯅ ꯂꯧꯊꯣꯀꯏ, MRP ꯗꯒꯤ ꯅꯠꯇꯦ꯫
ꯑꯥꯏꯇꯦꯝ ꯀꯔꯤꯗ ꯔꯦꯠ ꯀꯔꯤ?
22 ꯁꯦꯞꯇꯦꯝꯕꯔ 2025 ꯗꯒꯤ ꯄꯣꯠꯂꯝ ꯀꯌꯥꯗ 5% ꯅꯠꯔꯒ 18%, ꯂꯛꯖꯔꯤ ꯑꯃꯁꯨꯡ ꯁꯤꯟ ꯒꯨꯗꯁ ꯈꯔꯗ 40%, ꯑꯃꯁꯨꯡ ꯑꯥꯏꯇꯦꯝ ꯈꯔꯗ ꯇꯣꯉꯥꯟꯕ ꯅꯦꯝꯕ ꯔꯦꯠ (ꯈꯨꯗꯝ ꯑꯣꯏꯅ ꯁꯅꯥꯗ 3%, ꯀꯛꯊꯗꯕ ꯍꯤꯔꯥꯗ 0.25%)꯫ ꯔꯦꯠ ꯑꯁꯤ ꯑꯥꯏꯇꯦꯃꯒꯤ HSN ꯀꯣꯗꯇ ꯃꯈꯥ ꯄꯣꯟꯏ꯫ ꯃꯁꯤ CBIC ꯒꯤ ꯔꯦꯠ ꯅꯣꯇꯤꯐꯤꯀꯦꯁꯅꯗ ꯌꯦꯡꯕꯤꯌꯨ ꯅꯠꯔꯒ ꯅꯍꯥꯛꯀꯤ ꯁꯞꯂꯥꯌꯔꯗ ꯍꯪꯕꯤꯌꯨ; ꯃꯈꯣꯌꯒꯤ ꯂꯩꯕꯒꯤ ꯕꯤꯂꯗ HSN ꯑꯃꯁꯨꯡ ꯔꯦꯠ ꯂꯩ, ꯑꯃꯁꯨꯡ ꯌꯣꯟꯕ ꯃꯇꯃꯗꯁꯨ ꯌꯥꯝꯅ ꯃꯗꯨꯃꯛ ꯆꯠꯂꯤ꯫ ꯑꯥꯏꯇꯦꯝ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ ꯔꯦꯠ ꯑꯃꯨꯛ ꯏꯕꯤꯌꯨ, ꯀꯥꯎꯟꯇꯔꯅ ꯅꯤꯡꯁꯤꯡꯒꯅꯤ꯫
GST ꯌꯥꯎꯗꯕ ꯃꯃꯜ ꯄꯥꯝꯂꯤꯕꯔꯥ? ꯕꯤꯜ ꯁꯦꯇꯤꯡꯗ ꯃꯃꯂꯗ GST ꯌꯥꯎꯔꯦ ꯀꯤ ꯇꯤꯛ ꯂꯧꯊꯣꯀꯄꯤꯌꯨ, ꯃꯇꯝ ꯑꯗꯨꯗ ꯅꯍꯥꯛꯅ ꯏꯕ ꯃꯃꯜ ꯑꯗꯨ ꯇꯦꯛꯁꯀꯤ ꯃꯃꯥꯡꯒꯤ ꯃꯃꯜ ꯑꯣꯏꯅ ꯂꯧꯒꯅꯤ꯫