HSN ꯀꯣꯗ ꯐꯥꯏꯟꯗꯔ › ꯍꯦꯜꯞ › ꯁꯤꯖꯤꯟꯅꯕ
HSN ꯀꯣꯗ ꯑꯃ ꯊꯤꯕ ꯅꯠꯇ꯭ꯔꯒ ꯆꯦꯛ ꯇꯧꯕꯒꯤ ꯃꯑꯣꯡ
GST ꯏꯟꯚꯣꯏꯁꯇ ꯂꯩꯕ ꯑꯥꯏꯇꯦꯝ ꯈꯨꯗꯤꯡꯃꯛꯇ ꯗꯤꯖꯤꯠ ꯆꯥꯕ HSN ꯀꯣꯗ ꯑꯃ (ꯁꯔꯕꯤꯁꯀꯤꯗꯃꯛ SAC) ꯃꯊꯧ ꯇꯥꯏ꯫ ꯅꯨꯃꯤꯠ ꯈꯨꯗꯤꯡꯒꯤ ꯋꯥꯍꯩꯅ ꯊꯤꯕꯤꯌꯨ, ꯅꯍꯥꯛꯇ ꯂꯩꯕ ꯀꯣꯗ ꯆꯦꯛ ꯇꯧꯕꯤꯌꯨ, ꯑꯃꯁꯨꯡ ꯀꯔꯝꯕ GST ꯔꯦꯠ ꯆꯠꯂꯤꯕꯒꯦ ꯌꯦꯡꯕꯤꯌꯨ꯫
ꯁ꯭ꯇꯦꯞ ꯑꯃꯃꯃꯒꯤ
- ꯅꯍꯥꯛꯀꯤ ꯇꯔꯅꯑꯣꯚꯔ ꯊꯝꯕꯤꯌꯨ꯫ ₹5 ꯀ꯭ꯔꯣꯔ ꯐꯥꯑꯣꯕ ꯅꯠꯇ꯭ꯔꯒ ₹5 ꯀꯔꯣꯔꯗꯒꯤ ꯍꯦꯟꯅꯥ (ꯍꯟꯅꯒꯤ ꯆꯍꯤ)꯫ B2C ꯕꯤꯂꯁꯤꯡꯒꯤꯗꯃꯛ Bill to an unregistered buyer ꯇꯤꯛ ꯇꯧꯕꯤꯌꯨ꯫
- ꯀꯣꯗ ꯑꯃ ꯆꯦꯛ ꯇꯧꯕꯤꯌꯨ꯫ HSN ꯅꯠꯇ꯭ꯔꯒ SAC ꯑꯃ ꯏꯕꯤꯌꯨ: ꯃꯁꯤꯒꯤ ꯑꯣꯐꯤꯁꯤꯌꯦꯜ ꯃꯔꯣꯜ ꯑꯃꯁꯨꯡ ꯗꯤꯖꯤꯠ ꯆꯥꯕꯔꯥ ꯎꯒꯅꯤ꯫
- ꯅꯠꯇ꯭ꯔꯒ ꯋꯥꯍꯩꯅ ꯑꯃ ꯊꯤꯕꯤꯌꯨ꯫ "biscuit", "cotton" ꯅꯠꯇ꯭ꯔꯒ "repair" ꯒꯨꯝꯕ ꯋꯥꯍꯩꯁꯤꯡ ꯏꯕꯤꯌꯨ; ꯆꯨꯝꯕ ꯀꯣꯗ ꯅꯝꯕꯤꯌꯨ꯫
- GST ꯔꯦꯠ ꯌꯦꯡꯕꯤꯌꯨ꯫ ꯀꯣꯗ ꯑꯗꯨꯒꯤꯗꯃꯛ ꯅꯣꯇꯤꯐꯤꯀꯦꯁꯅꯁꯤꯡꯒꯤ ꯔꯦꯠ ꯑꯦꯟꯠꯔꯤ ꯈꯨꯗꯤꯡꯃꯛ, ꯅꯣꯇꯤꯐꯤꯀꯦꯁꯟ ꯑꯃꯁꯨꯡ S. No. ꯒ ꯂꯣꯌꯅꯅ꯫ ꯑꯦꯟꯠꯔꯤꯁꯤꯡ ꯈꯦꯠꯅꯔꯕꯗ ꯅꯍꯥꯛꯀꯤ ꯄꯣꯠꯂꯃꯒ ꯃꯥꯟꯅꯕ ꯑꯗꯨ ꯈꯟꯕꯤꯌꯨ꯫
- ꯅꯍꯥꯛꯀꯤ ꯑꯥꯏꯇꯦꯃꯁꯤꯡ ꯁꯦꯃꯒꯠꯄꯤꯌꯨ꯫ ꯃꯈꯥꯗ ꯂꯩꯕ ꯂꯤꯁ꯭ꯇꯅ ꯁꯦꯚ ꯇꯧꯔꯕ ꯑꯥꯏꯇꯦꯝ ꯈꯨꯗꯤꯡꯃꯛ ꯆꯦꯛ ꯇꯧꯏ; ꯆꯨꯝꯕ ꯀꯣꯗ ꯅꯠꯇ꯭ꯔꯒ GST % ꯏꯗꯨꯅ ꯁꯦꯚ ꯅꯝꯕꯤꯌꯨ꯫
ꯇꯧꯔꯕ ꯈꯨꯗꯝ
"Wall putty": ꯁꯔꯆꯅ 3214 (glaziers' putty, grafting putty… painters' fillings), GST 18% ꯎꯠꯂꯤ꯫ ₹3 ꯀ꯭ꯔꯣꯔ ꯇꯔꯅꯑꯣꯚꯔ ꯂꯩꯕ ꯗꯤꯂꯔ ꯑꯃꯅ B2B ꯕꯤꯂꯁꯤꯡꯗ 3214 (ꯗꯤꯖꯤꯠ 4) ꯄ꯭ꯔꯤꯟꯠ ꯇꯧꯕ ꯌꯥꯏ; ₹5 ꯀ꯭ꯔꯣꯔ ꯍꯦꯟꯔꯕꯗ ꯗꯤꯖꯤꯠ 6 ꯑꯣꯏꯒꯗꯕꯅꯤ, ꯈꯨꯗꯝ 321490꯫
ꯅꯤꯌꯝ ꯑꯃꯁꯨꯡ ꯇꯥꯡ
Notification 78/2020-CT (ꯑꯦꯞꯔꯤꯜ 1, 2021 ꯗꯒꯤ): ₹5 ꯀ꯭ꯔꯣꯔ ꯐꯥꯑꯣꯕ ꯇꯔꯅꯑꯣꯚꯔꯗ ꯗꯤꯖꯤꯠ 4 (B2B; B2C ꯗ ꯑꯣꯞꯁꯅꯦꯜ), ꯃꯗꯨꯗꯒꯤ ꯍꯦꯟꯔꯕꯗ ꯗꯤꯖꯤꯠ 6꯫ ꯏ-ꯏꯟꯚꯣꯏꯁꯇ ꯌꯥꯃꯗ꯭ꯔꯕꯗ 6 ꯃꯊꯧ ꯇꯥꯏ꯫ GST ꯔꯦꯠꯁꯤꯡ ꯁꯦꯞꯇꯦꯝꯕꯔ 2025 ꯒꯤ ꯔꯦꯠ ꯍꯣꯡꯗꯣꯀꯄ ꯃꯇꯨꯡ ꯏꯟꯅ ꯆꯠꯂꯤ; ꯇꯨꯂꯅ ꯑꯦꯟꯠꯔꯤ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ ꯅꯣꯇꯤꯐꯤꯀꯦꯁꯟ ꯎꯠꯂꯤ꯫
ꯌꯥꯝꯅ ꯊꯣꯀꯄ ꯑꯁꯣꯏꯕ ꯑꯃꯁꯨꯡ ꯁꯦꯃꯒꯠꯄꯒꯤ ꯃꯑꯣꯡ
- ꯑꯍꯥꯅꯕ ꯋꯥꯍꯩꯈꯛꯅ ꯀꯣꯗ ꯈꯅꯕ꯫ ꯃꯄꯨꯡ ꯐꯥꯕ ꯃꯔꯣꯜ ꯑꯃꯁꯨꯡ ꯆꯦꯞꯇꯔ ꯅꯣꯇꯁꯤꯡ ꯄꯥꯕꯤꯌꯨ; ꯃꯔꯛꯇ ꯂꯩꯕ ꯄꯣꯠꯂꯃꯒꯤꯗꯃꯛ ꯅꯍꯥꯛꯀꯤ ꯑꯦꯀꯥꯎꯟꯇꯦꯟꯇꯇ ꯍꯪꯕꯤꯌꯨ꯫
ꯍꯧꯖꯤꯛ ꯍꯣꯠꯅꯕꯤꯌꯨ: ꯐ꯭ꯔꯤꯅꯤ ꯑꯃꯁꯨꯡ ꯂꯣꯒꯏꯟ ꯃꯊꯧ ꯇꯥꯗꯦ꯫HSN ꯐꯥꯏꯟꯗꯔ ꯍꯥꯡꯗꯣꯛꯄꯤꯌꯨ