ᱡᱚᱵ ᱠᱟᱨᱰ › ᱢᱚᱨᱚᱢᱚᱛ ᱨᱮ GST
ᱢᱚᱨᱚᱢᱚᱛ ᱟᱨ ᱥᱟᱨᱵᱷᱤᱥ ᱵᱤᱞ ᱨᱮ GST
ᱢᱚᱨᱚᱢᱚᱛ ᱵᱤᱞ ᱨᱮ ᱟᱭᱢᱟ ᱫᱷᱟᱣ ᱵᱟᱨ ᱞᱮᱠᱟᱱ ᱞᱟᱭᱤᱱ ᱛᱟᱦᱮᱸᱱᱟ: ᱯᱟᱨᱴᱥ (ᱡᱤᱱᱤᱥ) ᱟᱨ ᱞᱮᱵᱚᱨ (ᱥᱟᱨᱵᱷᱤᱥ)᱾ ᱟᱭᱢᱟ ᱫᱷᱟᱣ ᱚᱱᱟ ᱨᱮ ᱴᱮᱠᱥ ᱟᱞᱟᱜ ᱛᱟᱦᱮᱸᱱᱟ᱾
ᱞᱮᱵᱚᱨ
ᱢᱚᱨᱚᱢᱚᱛ ᱟᱨ ᱢᱮᱱᱴᱮᱱᱮᱱᱥ ᱠᱟᱹᱢᱤ SAC 9987 ᱞᱟᱛᱟᱨ ᱨᱮ ᱥᱟᱨᱵᱷᱤᱥ ᱠᱟᱱᱟ, ᱚᱱᱟ ᱨᱮ 18% ᱴᱮᱠᱥ᱾ ᱚᱱᱠᱟᱱ ᱞᱟᱭᱤᱱ ᱨᱮ "ᱞᱮᱵᱚᱨ / ᱥᱟᱨᱵᱷᱤᱥ" ᱪᱤᱱᱦᱟᱹ ᱮᱢ ᱢᱮ; ᱢᱮᱠᱟᱨ SAC ᱨᱮ 9987 ᱯᱮᱨᱮᱡᱟ᱾
ᱯᱟᱨᱴᱥ
ᱯᱟᱨᱴᱥ ᱫᱚ ᱡᱤᱱᱤᱥ ᱠᱟᱱᱟ ᱟᱨ ᱟᱡᱟᱜ HSN ᱠᱳᱰ ᱨᱮᱭᱟᱜ ᱨᱮᱴ ᱨᱮ ᱴᱮᱠᱥ ᱞᱟᱹᱜᱩᱜᱼᱟ᱾ 22 ᱥᱮᱯᱴᱮᱢᱵᱚᱨ 2025 ᱠᱷᱚᱱ ᱟᱭᱢᱟ ᱡᱤᱱᱤᱥ 5% ᱥᱮ 18% ᱨᱮ, ᱟᱨ ᱢᱤᱫ ᱦᱩᱰᱤᱧ ᱞᱤᱥᱴ 40% ᱨᱮ᱾ ᱥᱟᱱᱟᱢ ᱯᱟᱨᱴ ᱞᱟᱹᱜᱤᱫ ᱟᱢᱟᱜ ᱥᱟᱯᱞᱟᱭᱟᱨ ᱵᱤᱞ ᱨᱮ ᱪᱷᱟᱯᱟ HSN ᱟᱨ ᱨᱮᱴ ᱵᱮᱵᱷᱟᱨ ᱢᱮ᱾
ᱵᱤᱞ ᱨᱮ ᱯᱟᱨᱴᱥ ᱟᱨ ᱞᱮᱵᱚᱨ ᱟᱞᱟᱜ ᱩᱫᱩᱜ ᱞᱮᱠᱷᱟᱱ ᱥᱟᱱᱟᱢ ᱨᱮ ᱟᱡᱟᱜ ᱨᱮᱴ ᱞᱟᱹᱜᱩᱜᱼᱟ᱾ ᱢᱚᱴᱚᱨ ᱜᱟᱹᱰᱤ ᱢᱚᱨᱚᱢᱚᱛ ᱟᱨ ᱤᱱᱥᱩᱨᱮᱱᱥ ᱠᱞᱮᱢ ᱞᱟᱹᱜᱤᱫ CBIC ᱱᱚᱣᱟ Circular 47/21/2018-GST (8 ᱡᱩᱱ 2018) ᱨᱮ ᱵᱩᱡᱷᱟᱹᱣ ᱞᱮᱫᱟ᱾ ᱡᱮᱞᱮᱠᱟ ᱢᱮᱠᱟᱨ ᱠᱟᱹᱢᱤᱭᱟ, ᱯᱟᱨᱴᱥ ᱟᱨ ᱞᱮᱵᱚᱨ ᱟᱞᱟᱜ ᱞᱟᱭᱤᱱ ᱨᱮ ᱩᱫᱩᱜ ᱢᱮ᱾
ᱧᱮᱞ ᱞᱮᱠᱟ
| ᱞᱟᱭᱤᱱ | ᱴᱮᱠᱥᱮᱵᱚᱞ | GST | ᱴᱮᱠᱥ |
|---|---|---|---|
| Brake pads (ᱯᱟᱨᱴ) | ₹1,200 | 18% | ₹216 |
| Brake service (ᱞᱮᱵᱚᱨ) | ₹500 | 18% | ₹90 |
ᱡᱚᱛᱚ ₹2,006, ᱟᱡᱟᱜ ᱥᱴᱮᱴ ᱨᱮ CGST ₹153 + SGST ₹153 ᱞᱮᱠᱟ᱾ (ᱨᱮᱴ ᱧᱮᱞ ᱞᱮᱠᱟ ᱜᱮ; ᱥᱟᱱᱟᱢ ᱯᱟᱨᱴ ᱨᱮᱭᱟᱜ HSN ᱧᱮᱞ ᱢᱮ᱾)
ᱤᱱᱥᱩᱨᱮᱱᱥ ᱢᱚᱨᱚᱢᱚᱛ
ᱤᱱᱥᱩᱨᱮᱱᱥ ᱠᱞᱮᱢ ᱨᱮ ᱢᱚᱨᱚᱢᱚᱛ ᱜᱟᱹᱰᱤ ᱨᱮᱭᱟᱜ ᱵᱤᱞ ᱦᱚᱸ ᱜᱟᱹᱰᱤ ᱢᱟᱞᱤᱠ ᱧᱩᱛᱩᱢ ᱨᱮ (ᱥᱮ ᱤᱱᱥᱩᱨᱟᱨ ᱞᱟᱹᱭ ᱞᱮᱠᱟ) ᱵᱮᱱᱟᱣᱚᱜᱼᱟ᱾ ᱜᱨᱟᱦᱚᱠ ᱟᱡᱟᱜ ᱦᱟᱹᱴᱤᱧ ᱮᱢᱟ; ᱵᱟᱠᱤ ᱤᱱᱥᱩᱨᱟᱨ᱾ ᱥᱚᱨᱵᱷᱮᱭᱟᱨ ᱨᱮᱭᱟᱜ ᱟᱹᱭᱫᱟᱹᱨ ᱣᱟᱨᱠᱥᱚᱯ ᱠᱚᱯᱤ ᱥᱟᱞᱟᱜ ᱫᱚᱦᱚᱭ ᱢᱮ᱾
ᱦᱩᱰᱤᱧ ᱫᱚᱠᱟᱱ
- ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ: GST ᱵᱟᱝ ᱦᱟᱛᱟᱣ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ᱾ "Invoice (not GST registered)" ᱵᱟᱪᱷᱟᱣ ᱢᱮ᱾
- ᱠᱚᱢᱯᱚᱡᱤᱥᱚᱱ: "ᱵᱤᱞ ᱚᱯᱷ ᱥᱟᱯᱞᱟᱭ" ᱵᱟᱪᱷᱟᱣ ᱢᱮ; GST ᱵᱟᱝ ᱧᱮᱞᱚᱜᱼᱟ ᱟᱨ ᱞᱟᱹᱠᱛᱤ ᱟᱹᱲᱟᱹ ᱯᱨᱤᱱᱴᱚᱜᱼᱟ᱾