ꯖꯣꯕ ꯀꯥꯔꯗ › ꯔꯤꯄꯦꯌꯔꯗ GST
ꯔꯤꯄꯦꯌꯔ ꯑꯃꯁꯨꯡ ꯁꯔꯕꯤꯁ ꯕꯤꯂꯗ GST
ꯔꯤꯄꯦꯌꯔ ꯕꯤꯂꯗ ꯃꯇꯝ ꯀꯌꯥꯗ ꯂꯥꯏꯟ ꯃꯈꯜ ꯑꯅꯤ ꯂꯩ: ꯄꯥꯔꯠꯁ (ꯄꯣꯠꯂꯝ) ꯑꯃꯁꯨꯡ ꯂꯦꯕꯔ (ꯁꯔꯕꯤꯁ)꯫ ꯌꯥꯃꯗ꯭ꯔꯕꯗ ꯃꯈꯣꯌꯗ ꯇꯦꯛꯁ ꯇꯣꯉꯥꯅꯕ ꯂꯩ꯫
ꯂꯦꯕꯔ
ꯔꯤꯄꯦꯌꯔ ꯑꯃꯁꯨꯡ ꯃꯦꯟꯇꯦꯅꯦꯟꯁꯀꯤ ꯊꯕꯛ SAC 9987 ꯒꯤ ꯃꯈꯥꯗ ꯁꯔꯕꯤꯁꯅꯤ, ꯃꯗꯨꯗ 18% ꯇꯦꯛꯁ꯫ ꯑꯁꯤꯒꯨꯝꯕ ꯂꯥꯏꯅꯁꯤꯡꯗ "ꯂꯦꯕꯔ / ꯁꯔꯕꯤꯁ" ꯃꯥꯔꯛ ꯊꯝꯕꯤꯌꯨ; ꯃꯦꯀꯔꯅ SAC ꯗ 9987 ꯃꯤꯟꯏ꯫
ꯄꯥꯔꯠꯁ
ꯄꯥꯔꯠꯁ ꯄꯣꯠꯂꯝꯅꯤ ꯑꯃꯁꯨꯡ ꯃꯁꯥꯒꯤ HSN ꯀꯣꯗꯀꯤ ꯔꯦꯠꯇ ꯇꯦꯛꯁ ꯂꯩ꯫ 22 ꯁꯦꯞꯇꯦꯝꯕꯔ 2025 ꯗꯒꯤ ꯌꯥꯃꯗ꯭ꯔꯕ ꯄꯣꯠꯂꯝ 5% ꯅꯠꯔꯒ 18% ꯇ ꯂꯩ, ꯑꯃꯁꯨꯡ ꯑꯄꯤꯛꯄ ꯂꯤꯁ꯭ꯠ ꯑꯃ 40% ꯇ꯫ ꯄꯥꯔꯠ ꯈꯨꯗꯤꯡꯃꯛꯀꯤꯗꯃꯛ ꯅꯍꯥꯛꯀꯤ ꯁꯞꯂꯥꯏꯌꯔꯒꯤ ꯕꯤꯂꯗ ꯄ꯭ꯔꯤꯟꯇ ꯇꯧꯔꯕ HSN ꯑꯃꯁꯨꯡ ꯔꯦꯠ ꯁꯤꯖꯤꯟꯅꯕꯤꯌꯨ꯫
ꯕꯤꯂꯗ ꯄꯥꯔꯠꯁ ꯑꯃꯁꯨꯡ ꯂꯦꯕꯔ ꯇꯣꯉꯥꯟꯅ ꯎꯠꯂꯕꯗꯤ ꯈꯨꯗꯤꯡꯃꯛꯇ ꯃꯁꯥꯒꯤ ꯔꯦꯠ ꯆꯠꯂꯤ꯫ ꯃꯣꯇꯔ ꯒꯥꯔꯤ ꯔꯤꯄꯦꯌꯔ ꯑꯃꯁꯨꯡ ꯏꯟꯁꯨꯔꯦꯟꯁ ꯀ꯭ꯂꯦꯃꯒꯤꯗꯃꯛ CBIC ꯅ ꯃꯁꯤ Circular 47/21/2018-GST (8 ꯖꯨꯟ 2018) ꯗ ꯇꯥꯛꯂꯦ꯫ ꯃꯦꯀꯔꯅ ꯇꯧꯕꯒꯨꯝꯅ, ꯄꯥꯔꯠꯁ ꯑꯃꯁꯨꯡ ꯂꯦꯕꯔ ꯇꯣꯉꯥꯅꯕ ꯂꯥꯏꯅꯗ ꯎꯠꯄꯤꯌꯨ꯫
ꯈꯨꯗꯝ
| ꯂꯥꯏꯟ | ꯇꯦꯛꯁꯦꯕꯜ | GST | ꯇꯦꯛꯁ |
|---|---|---|---|
| Brake pads (ꯄꯥꯔꯠ) | ₹1,200 | 18% | ₹216 |
| Brake service (ꯂꯦꯕꯔ) | ₹500 | 18% | ₹90 |
ꯄꯨꯝꯅꯃꯛ ₹2,006, ꯃꯁꯥꯒꯤ ꯁ꯭ꯇꯦꯠꯇ CGST ₹153 + SGST ₹153 ꯑꯣꯏꯅ꯫ (ꯔꯦꯠꯁꯤꯡ ꯈꯨꯗꯝ ꯈꯛꯇꯅꯤ; ꯄꯥꯔꯠ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ HSN ꯌꯦꯡꯕꯤꯌꯨ꯫)
ꯏꯟꯁꯨꯔꯦꯟꯁ ꯔꯤꯄꯦꯌꯔ
ꯏꯟꯁꯨꯔꯦꯟꯁ ꯀ꯭ꯂꯦꯃꯗ ꯔꯤꯄꯦꯌꯔ ꯇꯧꯔꯕ ꯒꯥꯔꯤꯒꯤ ꯕꯤꯜ ꯃꯇꯝ ꯀꯌꯥꯗ ꯒꯥꯔꯤ ꯃꯄꯨꯒꯤ ꯃꯃꯤꯡꯗ (ꯅꯠꯔꯒ ꯏꯟꯁꯨꯔꯔꯅ ꯍꯥꯌꯕꯒꯨꯝꯅ) ꯁꯦꯝꯏ꯫ ꯀꯁ꯭ꯇꯃꯔꯅ ꯃꯈꯣꯌꯒꯤ ꯁꯔꯨꯛ ꯄꯤꯏ; ꯑꯇꯣꯞꯄ ꯑꯗꯨ ꯏꯟꯁꯨꯔꯔꯅ꯫ ꯁꯔꯕꯦꯌꯔꯒꯤ ꯑꯌꯥꯕ ꯋꯥꯔꯀꯁꯣꯞ ꯀꯣꯄꯤꯒ ꯂꯣꯌꯅꯅ ꯊꯝꯕꯤꯌꯨ꯫
ꯑꯄꯤꯛꯄ ꯗꯣꯀꯥꯟ
- ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ: GST ꯂꯧꯕ ꯌꯥꯔꯣꯏ꯫ "Invoice (not GST registered)" ꯈꯅꯕꯤꯌꯨ꯫
- ꯀꯝꯄꯣꯖꯤꯁꯟ: "ꯕꯤꯜ ꯑꯣꯐ ꯁꯞꯂꯥꯏ" ꯈꯅꯕꯤꯌꯨ; GST ꯎꯗꯦ ꯑꯃꯁꯨꯡ ꯃꯊꯧ ꯇꯥꯕ ꯋꯥꯍꯩꯁꯤꯡ ꯄ꯭ꯔꯤꯟꯇ ꯑꯣꯏ꯫