GST ꯔꯦꯠꯀꯥ ꯂꯣꯌꯅ HSN ꯀꯣꯗ ꯐꯥꯏꯟꯗꯔ ꯑꯃꯁꯨꯡ ꯆꯦꯀꯔ
ꯀꯣꯗ ꯅꯠꯇ꯭ꯔꯒ ꯋꯥꯍꯩꯅ ꯑꯣꯐꯤꯁꯤꯌꯦꯜ HSN ꯑꯃꯁꯨꯡ SAC ꯀꯣꯗ ꯄꯨꯝꯅꯃꯛ ꯊꯤꯕꯤꯌꯨ, ꯄꯣꯠꯂꯝ ꯅꯠꯇ꯭ꯔꯒ ꯁꯔꯚꯤꯁ ꯀꯣꯗꯀꯤ GST ꯔꯦꯠ CBIC ꯅꯣꯇꯤꯐꯤꯀꯦꯁꯅꯗ ꯏꯔꯀꯄ ꯃꯑꯣꯡꯗꯨꯃꯛ ꯌꯦꯡꯕꯤꯌꯨ, ꯅꯍꯥꯛꯀꯤ ꯇꯔꯅꯑꯣꯚꯔꯒꯤꯗꯃꯛ ꯀꯣꯗꯇ ꯃꯁꯤꯡ ꯃꯄꯨꯡ ꯐꯥꯕ ꯂꯩꯕꯔꯥ ꯌꯦꯡꯕꯤꯌꯨ, ꯑꯃꯁꯨꯡ ꯕꯤꯂꯒꯤ ꯑꯥꯏꯇꯦꯃꯁꯤꯡꯒꯤ HSN ꯑꯃꯁꯨꯡ GST % ꯆꯨꯃꯊꯣꯀꯄꯤꯌꯨ꯫ ꯐ꯭ꯔꯤ, ꯂꯣꯒꯏꯟ ꯃꯊꯧ ꯇꯥꯗꯦ꯫
HSN ꯀꯣꯗ ꯐꯥꯏꯟꯗꯔ ꯀꯔꯝꯅ ꯁꯤꯖꯤꯟꯅꯒꯅꯤ
- ꯀꯣꯗ ꯆꯦꯛ ꯇꯧꯕꯤꯌꯨ꯫ HSN ꯅꯠꯇ꯭ꯔꯒ SAC ꯀꯣꯗ ꯇꯥꯏꯞ ꯇꯧꯕꯤꯌꯨ꯫ ꯃꯁꯤꯒꯤ ꯑꯣꯐꯤꯁꯤꯌꯦꯜ ꯋꯥꯐꯝ, ꯆꯦꯞꯇꯔ ꯅꯠꯇ꯭ꯔꯒ SAC ꯍꯦꯗꯤꯡ ꯎꯒꯅꯤ, ꯑꯃꯁꯨꯡ ꯅꯍꯥꯛꯀꯤ ꯇꯔꯅꯑꯣꯚꯔꯒꯤꯗꯃꯛ ꯃꯁꯤꯡ ꯃꯄꯨꯡ ꯐꯥꯕꯔꯥ ꯍꯥꯌꯕꯁꯨ꯫
- ꯅꯍꯥꯛꯀꯤ ꯇꯔꯅꯑꯣꯚꯔ ꯈꯟꯕꯤꯌꯨ꯫ "₹5 ꯀꯔꯣꯔ ꯐꯥꯑꯣꯕ" ꯅꯠꯇ꯭ꯔꯒ "₹5 ꯀꯔꯣꯔꯗꯒꯤ ꯍꯦꯟꯅꯥ" (ꯍꯧꯈꯤꯕ ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯦꯜ ꯏꯌꯔ) ꯈꯟꯕꯤꯌꯨ꯫ B2C ꯕꯤꯂꯒꯤꯗꯃꯛ "ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯂꯩꯕ ꯃꯤꯗ ꯕꯤꯜ" ꯗ ꯇꯤꯛ ꯇꯧ꯫
- ꯀꯣꯗ ꯊꯤꯕꯤꯌꯨ꯫ ꯀꯣꯗ ꯈꯉꯗ꯭ꯔꯤꯕꯔꯥ? "biscuit", "cotton" ꯅꯠꯇ꯭ꯔꯒ "repair" ꯒꯨꯝꯕ ꯋꯥꯍꯩ ꯇꯥꯏꯞ ꯇꯧꯕꯤꯌꯨ꯫ ꯁꯔꯆ ꯑꯁꯤꯅ ꯑꯣꯐꯤꯁꯤꯌꯦꯜ HSN ꯑꯃꯁꯨꯡ SAC ꯀꯣꯗ ꯄꯨꯝꯅꯃꯛ ꯑꯃꯁꯨꯡ ꯔꯦꯠ ꯑꯦꯟꯠꯔꯤꯁꯤꯡꯗ ꯌꯦꯡꯏ; ꯃꯥꯟꯅꯕ ꯀꯣꯗꯇ ꯇꯦꯞ ꯇꯧꯕꯤꯌꯨ꯫
- GST ꯔꯦꯠ ꯌꯦꯡꯕꯤꯌꯨ꯫ ꯀꯣꯗꯀꯤ ꯃꯈꯥꯗ ꯃꯁꯤꯒꯤ ꯅꯣꯇꯤꯐꯤꯀꯦꯁꯟ ꯔꯦꯠ ꯑꯦꯟꯠꯔꯤ ꯈꯨꯗꯤꯡꯃꯛ ꯎꯒꯅꯤ: ꯔꯦꯠ, ꯋꯥꯍꯩ ꯑꯃꯃꯃꯒꯤ ꯃꯇꯨꯡ ꯏꯟꯅꯕ ꯋꯥꯐꯝ, ꯑꯃꯁꯨꯡ ꯅꯣꯇꯤꯐꯤꯀꯦꯁꯟ ꯑꯃꯁꯨꯡ S. No.꯫ ꯑꯦꯟꯠꯔꯤꯁꯤꯡꯗ ꯔꯦꯠ ꯇꯣꯉꯥꯟꯅ ꯂꯩꯔꯕꯗꯤ ꯅꯍꯥꯛꯀꯤ ꯄꯣꯠꯂꯝꯒ ꯃꯥꯟꯅꯕ ꯋꯥꯐꯝ ꯂꯩꯕ ꯑꯗꯨ ꯈꯅꯕꯤꯌꯨ꯫
- ꯅꯍꯥꯛꯀꯤ ꯑꯥꯏꯇꯦꯃꯁꯤꯡ ꯁꯦꯃꯗꯣꯛꯎ꯫ ꯃꯈꯥꯗ ꯂꯩꯕ ꯂꯤꯁ꯭ꯇꯅ ꯅꯍꯥꯛꯅ ꯁꯦꯚ ꯇꯧꯈꯤꯕ ꯑꯥꯏꯇꯦꯝ ꯑꯃꯁꯨꯡ ꯁꯔꯚꯤꯁ ꯈꯨꯗꯤꯡꯃꯛ ꯆꯦꯛ ꯇꯧꯏ꯫ ꯆꯨꯝꯕ ꯀꯣꯗ ꯅꯠꯇ꯭ꯔꯒ GST % ꯇꯥꯏꯞ ꯇꯧꯔꯒ ꯁꯦꯚ ꯅꯝꯕꯤꯌꯨ꯫
ꯃꯁꯤꯅ ꯅꯍꯥꯛꯀꯤꯗꯃꯛ ꯀꯔꯤ ꯇꯧꯕꯒꯦ
- ꯑꯣꯐꯤꯁꯤꯌꯦꯜ ꯀꯣꯗ ꯈꯨꯗꯤꯡꯃꯛ: HSN ꯀꯣꯗ 21,935 ꯑꯃꯁꯨꯡ SAC ꯀꯣꯗ 681 ꯄꯨꯝꯅꯃꯛ ꯃꯈꯣꯌꯒꯤ ꯑꯣꯐꯤꯁꯤꯌꯦꯜ ꯋꯥꯐꯃꯒ ꯂꯣꯌꯅ, GST ꯄꯣꯔꯇꯦꯂꯒꯤ HSN ꯗꯥꯏꯔꯦꯛꯇꯔꯤꯗꯒꯤ꯫
- ꯃꯁꯤꯡꯒꯤ ꯅꯤꯌꯝ ꯃꯅꯨꯡꯗꯗꯨꯅ: ₹5 ꯀꯔꯣꯔ ꯐꯥꯑꯣꯕ ꯇꯔꯅꯑꯣꯚꯔꯗ ꯈꯔꯕꯗ ꯃꯁꯤꯡ 4 (B2C ꯕꯤꯂꯗ ꯊꯥꯗꯣꯛꯄ ꯌꯥꯏ), ₹5 ꯀꯔꯣꯔꯗꯒꯤ ꯍꯦꯟꯕꯗ ꯈꯔꯕꯗ 6, Notification 78/2020-Central Tax ꯃꯇꯨꯡ ꯏꯟꯅ꯫
- ꯑꯔꯥꯟꯕ ꯀꯣꯗ ꯐꯥꯏ: ꯑꯔꯥꯟꯕ ꯑꯁꯥꯡꯕ ꯀꯣꯗ, ꯂꯩꯇꯕ ꯆꯦꯞꯇꯔ, ꯃꯥꯂꯒꯤ ꯀꯣꯗꯇ ꯁꯔꯚꯤꯁ ꯅꯠꯇ꯭ꯔꯒ SAC ꯗ ꯃꯥꯜ꯫
- ꯅꯍꯥꯛꯀꯤ GST % ꯆꯦꯛ ꯇꯧꯏ: 1 ꯐꯦꯕ꯭ꯔꯨꯋꯥꯔꯤ 2026 ꯗꯒꯤ ꯁꯤꯖꯤꯟꯅꯗꯕ, ꯅꯠꯇ꯭ꯔꯒ ꯑꯥꯏꯇꯦꯃꯒꯤ ꯀꯣꯗꯀꯤ ꯅꯣꯇꯤꯐꯤꯀꯦꯁꯟ ꯔꯦꯠꯁꯤꯡꯗ ꯂꯩꯇꯕ ꯔꯦꯠ ꯑꯗꯨꯗ ꯈꯨꯗꯝ ꯊꯝꯃꯤ꯫ ꯀꯣꯗ ꯇꯥꯏꯞ ꯇꯧꯕꯤꯌꯨ: ꯔꯦꯠ ꯑꯃꯈꯛ ꯂꯩꯔꯕꯗꯤ GST % ꯃꯁꯥꯃꯛꯇ ꯃꯄꯨꯡ ꯐꯥꯏ; ꯅꯠꯇ꯭ꯔꯕꯗꯤ ꯅꯍꯥꯛꯅ ꯈꯅꯒꯅꯤ꯫
- ꯔꯦꯠ ꯑꯃꯁꯨꯡ ꯊꯥꯗꯣꯛꯄꯁꯤꯡ ꯋꯥꯍꯩ ꯑꯃꯃꯃꯒꯤ ꯃꯇꯨꯡ ꯏꯟꯅ: ꯄꯣꯠꯂꯃꯒꯤ ꯔꯦꯠꯁꯤꯡ ꯅꯣꯇꯤꯐꯤꯀꯦꯁꯟ 9/2025, 10/2025 ꯑꯃꯁꯨꯡ 14/2025-Central Tax (Rate) ꯗꯒꯤ, ꯑꯃꯁꯨꯡ ꯁꯔꯚꯤꯁꯀꯤ ꯔꯦꯠꯁꯤꯡ ꯅꯣꯇꯤꯐꯤꯀꯦꯁꯟ 11/2017-Central Tax (Rate) ꯗꯒꯤ, 1 ꯅꯣꯚꯦꯝꯕꯔ 2026 ꯐꯥꯑꯣꯕꯒꯤ ꯍꯣꯡꯗꯣꯀꯄ ꯈꯨꯗꯤꯡꯃꯛ ꯌꯥꯑꯣꯅ, ꯑꯦꯟꯠꯔꯤ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ S. No. ꯑꯃꯁꯨꯡ ꯑꯔꯣꯏꯕ ꯆꯦꯛ ꯇꯧꯈꯤꯕ ꯇꯥꯡ ꯌꯥꯑꯣꯅ꯫ ꯅꯣꯇꯤꯐꯤꯀꯦꯁꯟ 12/2017-Central Tax (Rate) ꯒꯤ ꯃꯈꯥꯗ GST ꯗꯒꯤ ꯊꯥꯗꯣꯀꯄ ꯁꯔꯚꯤꯁꯁꯤꯡꯁꯨ ꯋꯥꯍꯩ ꯑꯃꯃꯃꯒꯤ ꯃꯇꯨꯡ ꯏꯟꯅ ꯎꯠꯂꯤ꯫
- ꯅꯍꯥꯛꯀꯤ ꯂꯣꯟꯗ: ꯁ꯭ꯛꯔꯤꯟ ꯂꯣꯟ 24 ꯗ ꯆꯠꯂꯤ; HSN ꯑꯃꯁꯨꯡ SAC ꯒꯤ ꯃꯃꯤꯡꯁꯤꯡ ꯑꯣꯐꯤꯁꯤꯌꯦꯜ ꯏꯪꯂꯤꯁꯇꯗꯨꯅ ꯂꯩꯏ꯫
ꯅꯍꯥꯛꯀꯤ ꯗꯦꯇꯥ ꯅꯍꯥꯛꯀꯤ ꯃꯅꯥꯛꯇꯗꯨꯅ ꯂꯩꯏ
ꯀꯣꯗꯁꯤꯡ ꯅꯍꯥꯛꯀꯤ ꯕ꯭ꯔꯥꯎꯖꯔꯒꯤ ꯃꯅꯨꯡꯗꯗꯨꯅ ꯆꯦꯛ ꯇꯧꯏ, ꯑꯩꯈꯣꯌꯗ ꯀꯔꯤꯒꯨꯝꯕ ꯑꯃꯠꯇ ꯊꯥꯗꯦ꯫ ꯅꯍꯥꯛꯀꯤ ꯑꯥꯏꯇꯦꯃꯁꯤꯡ ꯕ꯭ꯔꯥꯎꯖꯔ ꯑꯁꯤꯗꯗꯨꯅ ꯂꯩꯏ ꯑꯃꯁꯨꯡ my.niveshsahayak.in ꯒꯤ ꯈꯨꯠꯊꯥꯡꯗ ꯑꯇꯣꯞꯄ Nivesh Sahayak ꯇꯨꯂꯁꯤꯡꯒ ꯁꯦꯌꯥꯔ ꯇꯧꯏ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯃꯐꯝ ꯑꯁꯤꯗ ꯁꯦꯃꯗꯣꯛꯂꯕ ꯀꯣꯗ ꯑꯗꯨ ꯅꯍꯥꯛꯀꯤ ꯃꯊꯪꯒꯤ ꯕꯤꯂꯗ ꯆꯨꯝꯅ ꯂꯥꯛꯀꯅꯤ꯫
ꯒꯥꯏꯗ
ꯃꯤꯌꯥꯝꯅ ꯍꯪꯂꯤꯕ
HSN ꯀꯣꯗ ꯐꯥꯏꯟꯗꯔ ꯑꯁꯤ ꯐ꯭ꯔꯤꯅꯣ?
ꯍꯣꯌ꯫ ꯂꯣꯒꯏꯟ ꯂꯩꯇꯦ, ꯂꯤꯃꯤꯠ ꯂꯩꯇꯦ꯫ ꯃꯁꯤ ꯅꯍꯥꯛꯀꯤ ꯕ꯭ꯔꯥꯎꯖꯔꯗ ꯆꯠꯂꯤ꯫
ꯃꯁꯤꯅ ꯑꯩꯒꯤ ꯀꯣꯗꯀꯤ GST ꯔꯦꯠ ꯎꯠꯂꯤꯕꯔꯥ?
ꯍꯣꯏ, ꯄꯣꯠꯂꯝ ꯑꯃꯁꯨꯡ ꯁꯔꯚꯤꯁ ꯑꯅꯤꯃꯛꯀꯤꯗꯃꯛ: ꯀꯣꯗ ꯑꯁꯤ (ꯄꯣꯠꯂꯝ) ꯅꯠꯇ꯭ꯔꯒ ꯃꯁꯤꯒꯤ SAC ꯍꯦꯗꯤꯡ (ꯁꯔꯚꯤꯁ) ꯌꯥꯑꯣꯕ CBIC ꯔꯦꯠ ꯅꯣꯇꯤꯐꯤꯀꯦꯁꯅꯒꯤ ꯑꯦꯟꯠꯔꯤ ꯈꯨꯗꯤꯡꯃꯛ, ꯋꯥꯍꯩ ꯑꯃꯃꯃꯒꯤ ꯃꯇꯨꯡ ꯏꯟꯅ, ꯅꯣꯇꯤꯐꯤꯀꯦꯁꯟ ꯑꯃꯁꯨꯡ S. No. ꯌꯥꯑꯣꯅ꯫ ꯀꯣꯗ ꯑꯃꯗ ꯔꯦꯠ ꯑꯃꯗꯒꯤ ꯍꯦꯟꯅ ꯂꯩꯕ ꯌꯥꯏ (ꯈꯨꯗꯝꯅ ꯐꯤꯖꯦꯠ ꯄꯤꯁ ꯑꯃꯗ ₹2,500 ꯐꯥꯑꯣꯕ ꯅꯠꯇ꯭ꯔꯒ ꯃꯗꯨꯗꯒꯤ ꯍꯦꯟꯅ, ꯅꯠꯇ꯭ꯔꯒ ꯁꯔꯚꯤꯁ ꯑꯃ ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯌꯥꯑꯣꯗꯅ 5% ꯅꯠꯇ꯭ꯔꯒ ꯀ꯭ꯔꯦꯗꯤꯠ ꯌꯥꯑꯣꯅ 18%), ꯃꯔꯝ ꯑꯗꯨꯅ ꯅꯍꯥꯛꯀꯤ ꯃꯊꯛꯇ ꯂꯥꯛꯀꯗꯕ ꯑꯦꯟꯠꯔꯤ ꯈꯅꯕꯤꯌꯨ꯫ ꯁꯔꯚꯤꯁꯒꯤꯗꯃꯛ, ꯃꯗꯨ ꯅꯤꯜ ꯑꯣꯏꯍꯟꯕ ꯉꯝꯕ ꯅꯣꯇꯤꯐꯤꯀꯦꯁꯟ 12/2017 ꯒꯤ ꯊꯥꯗꯣꯛꯄꯁꯤꯡꯁꯨ ꯃꯈꯣꯌꯒꯤ ꯊꯧꯔꯥꯡꯁꯤꯡ ꯑꯃꯁꯨꯡ ꯃꯈꯣꯌꯗ ꯁꯤꯖꯤꯟꯅꯈꯤꯕ ꯋꯥꯍꯩꯁꯤꯡꯒꯤ ꯑꯔꯊ ꯌꯥꯑꯣꯅ ꯎꯠꯂꯤ꯫
ꯑꯩꯒꯤ ꯏꯅꯚꯣꯏꯁꯇ HSN ꯃꯁꯤꯡ ꯀꯌꯥ ꯃꯊꯧ ꯇꯥꯕꯒꯦ?
ꯍꯧꯈꯤꯕ ꯆꯍꯤꯗ ꯇꯔꯅꯑꯣꯚꯔ ₹5 ꯀꯔꯣꯔ ꯐꯥꯑꯣꯕ ꯑꯣꯏꯔꯕꯗꯤ ꯈꯔꯕꯗ ꯃꯁꯤꯡ 4 (ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯂꯩꯕ ꯃꯤꯒꯤ ꯕꯤꯂꯗ ꯊꯥꯗꯣꯛꯄ ꯌꯥꯏ), ꯑꯃꯁꯨꯡ ₹5 ꯀꯔꯣꯔꯗꯒꯤ ꯍꯦꯟꯔꯕꯗꯤ ꯏꯅꯚꯣꯏꯁ ꯈꯨꯗꯤꯡꯃꯛꯇ ꯈꯔꯕꯗ ꯃꯁꯤꯡ 6, Notification 78/2020-Central Tax ꯃꯇꯨꯡ ꯏꯟꯅ꯫
HSN ꯑꯃꯁꯨꯡ SAC ꯒꯤ ꯈꯦꯠꯅꯕ ꯀꯔꯤꯅꯣ?
HSN ꯀꯣꯗ ꯃꯥꯂꯒꯤꯗꯃꯛꯅꯤ; SAC ꯀꯣꯗ ꯁꯔꯚꯤꯁꯀꯤꯗꯃꯛꯅꯤ ꯑꯃꯁꯨꯡ ꯃꯇꯝ ꯄꯨꯝꯕꯗ 99 ꯅ ꯍꯧꯏ꯫
ꯑꯩꯅ ꯃꯐꯝ ꯑꯁꯤꯗ ꯑꯩꯒꯤ ꯁꯦꯚ ꯇꯧꯔꯕ ꯑꯥꯏꯇꯦꯃꯒꯤ HSN ꯁꯦꯃꯗꯣꯛꯄ ꯌꯥꯕꯔꯥ?
ꯍꯣꯌ꯫ ꯃꯈꯥꯗ ꯂꯩꯕ ꯂꯤꯁ꯭ꯇꯇ ꯁꯦꯚ ꯇꯧꯔꯕ ꯑꯥꯏꯇꯦꯝ ꯈꯨꯗꯤꯡꯃꯛ ꯃꯗꯨꯒꯤ ꯀꯣꯗ ꯑꯃꯁꯨꯡ GST % ꯒ ꯂꯣꯌꯅꯅ ꯎꯒꯅꯤ꯫ ꯆꯨꯝꯕ ꯚꯦꯜꯌꯨ ꯇꯥꯏꯞ ꯇꯧꯔꯒ ꯁꯦꯚ ꯅꯝꯕꯤꯌꯨ; ꯃꯊꯪꯒꯤ ꯕꯤꯂꯅ ꯃꯗꯨꯃꯛ ꯁꯤꯖꯤꯟꯅꯒꯅꯤ꯫