GST ᱨᱮᱴ ᱥᱟᱶ HSN ᱠᱳᱰ ᱯᱟᱱᱛᱮ ᱟᱨ ᱪᱮᱠᱚᱨ
ᱠᱳᱰ ᱟᱨ ᱵᱟᱝ ᱟᱹᱲᱟᱹ ᱛᱮ ᱡᱚᱛᱚ ᱚᱯᱷᱤᱥᱤᱭᱟᱞ HSN ᱟᱨ SAC ᱠᱳᱰ ᱯᱟᱱᱛᱮ ᱢᱮ, ᱢᱟᱞ ᱟᱨ ᱵᱟᱝ ᱥᱟᱨᱵᱷᱤᱥ ᱠᱳᱰ ᱨᱮᱭᱟᱜ GST ᱨᱮᱴ CBIC ᱱᱳᱴᱤᱯᱷᱤᱠᱮᱥᱚᱱ ᱨᱮ ᱚᱞ ᱞᱮᱠᱟ ᱜᱮ ᱧᱮᱞ ᱢᱮ, ᱟᱢᱟᱜ ᱴᱚᱨᱱᱳᱵᱷᱚᱨ ᱞᱟᱹᱜᱤᱫ ᱠᱳᱰ ᱨᱮ ᱯᱩᱨᱟᱹ ᱮᱞ ᱢᱮᱱᱟᱜ ᱥᱮ ᱵᱟᱝ ᱧᱮᱞ ᱢᱮ, ᱟᱨ ᱵᱤᱞ ᱨᱮᱭᱟᱜ ᱟᱭᱤᱴᱮᱢ ᱨᱮᱭᱟᱜ HSN ᱟᱨ GST % ᱴᱷᱤᱠ ᱢᱮ᱾ ᱯᱷᱨᱤ, ᱞᱚᱜᱤᱱ ᱵᱟᱹᱱᱩᱜᱼᱟ᱾
HSN ᱠᱳᱰ ᱯᱟᱱᱛᱮᱭᱟᱹ ᱪᱮᱫ ᱞᱮᱠᱟ ᱵᱮᱵᱷᱟᱨ ᱞᱟᱹᱜᱤ
- ᱠᱳᱰ ᱪᱮᱠ ᱢᱮ᱾ HSN ᱟᱨ ᱵᱟᱝ SAC ᱠᱳᱰ ᱴᱟᱭᱤᱯ ᱢᱮ᱾ ᱚᱱᱟ ᱨᱮᱭᱟᱜ ᱚᱯᱷᱤᱥᱤᱭᱟᱞ ᱵᱟᱰᱟᱭ, ᱪᱮᱯᱴᱚᱨ ᱟᱨ ᱵᱟᱝ SAC ᱦᱮᱰᱤᱝ ᱧᱮᱞᱚᱜᱼᱟ, ᱟᱨ ᱟᱢᱟᱜ ᱴᱚᱨᱱᱳᱵᱷᱚᱨ ᱞᱟᱹᱜᱤᱫ ᱮᱞ ᱯᱩᱨᱟᱹ ᱢᱮᱱᱟᱜ ᱥᱮ ᱵᱟᱝ ᱚᱱᱟ ᱦᱚᱸ᱾
- ᱟᱢᱟᱜ ᱴᱟᱨᱱᱳᱵᱷᱟᱨ ᱵᱟᱪᱷᱟᱣ ᱢᱮ᱾ "₹5 ᱠᱚᱴᱤ ᱦᱟᱹᱵᱤᱡ" ᱟᱨ ᱵᱟᱝ "₹5 ᱠᱚᱴᱤ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ" (ᱞᱟᱦᱟ ᱨᱮᱭᱟᱜ ᱯᱷᱟᱭᱤᱱᱟᱱᱥᱤᱭᱟᱞ ᱤᱭᱟᱨ) ᱵᱟᱪᱷᱟᱣ ᱢᱮ᱾ B2C ᱵᱤᱞ ᱞᱟᱹᱜᱤᱫ "ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ ᱠᱟᱱ ᱠᱤᱨᱤᱧ ᱦᱚᱲ ᱵᱤᱞ" ᱨᱮ ᱴᱤᱠ ᱢᱮ᱾
- ᱠᱳᱰ ᱯᱟᱱᱛᱮ ᱢᱮ᱾ ᱠᱳᱰ ᱵᱟᱝ ᱵᱟᱰᱟᱭ? "biscuit", "cotton" ᱟᱨ ᱵᱟᱝ "repair" ᱞᱮᱠᱟᱱ ᱟᱹᱲᱟᱹ ᱴᱟᱭᱤᱯ ᱢᱮ᱾ ᱥᱟᱨᱪ ᱫᱚ ᱡᱚᱛᱚ ᱚᱯᱷᱤᱥᱤᱭᱟᱞ HSN ᱟᱨ SAC ᱠᱳᱰ ᱟᱨ ᱨᱮᱴ ᱮᱱᱴᱨᱤ ᱨᱮ ᱧᱮᱞᱟ; ᱡᱟᱦᱟᱸ ᱠᱳᱰ ᱢᱤᱞᱚᱜᱼᱟ ᱚᱱᱟ ᱨᱮ ᱴᱮᱯ ᱢᱮ᱾
- GST ᱨᱮᱴ ᱧᱮᱞ ᱢᱮ᱾ ᱠᱳᱰ ᱞᱟᱛᱟᱨ ᱨᱮ ᱚᱱᱟ ᱨᱮᱭᱟᱜ ᱡᱚᱛᱚ ᱱᱳᱴᱤᱯᱷᱤᱠᱮᱥᱚᱱ ᱨᱮᱴ ᱮᱱᱴᱨᱤ ᱧᱮᱞᱚᱜᱼᱟ: ᱨᱮᱴ, ᱟᱹᱲᱟᱹ ᱟᱹᱲᱟᱹ ᱵᱟᱰᱟᱭ, ᱟᱨ ᱱᱳᱴᱤᱯᱷᱤᱠᱮᱥᱚᱱ ᱟᱨ S. No.᱾ ᱮᱱᱴᱨᱤ ᱨᱮ ᱮᱴᱟᱜ ᱮᱴᱟᱜ ᱨᱮᱴ ᱛᱟᱦᱮᱸᱱ ᱠᱷᱟᱱ, ᱡᱟᱦᱟᱸ ᱨᱮᱭᱟᱜ ᱵᱟᱰᱟᱭ ᱟᱢᱟᱜ ᱢᱟᱞ ᱥᱟᱶ ᱢᱤᱞᱚᱜᱼᱟ ᱚᱱᱟ ᱵᱟᱪᱷᱟᱣ ᱢᱮ᱾
- ᱟᱢᱟᱜ ᱟᱭᱤᱴᱮᱢ ᱴᱷᱤᱠ ᱢᱮ᱾ ᱞᱟᱛᱟᱨ ᱨᱮᱭᱟᱜ ᱞᱤᱥᱴ ᱟᱢ ᱥᱮᱵᱷ ᱟᱠᱟᱫ ᱡᱚᱛᱚ ᱟᱭᱤᱴᱮᱢ ᱟᱨ ᱥᱟᱨᱵᱷᱤᱥ ᱪᱮᱠ ᱮᱫᱟ᱾ ᱴᱷᱤᱠ ᱠᱳᱰ ᱟᱨ ᱵᱟᱝ GST % ᱴᱟᱭᱤᱯ ᱠᱟᱛᱮ ᱥᱮᱵᱷ ᱚᱛᱟᱭ ᱢᱮ᱾
ᱱᱚᱶᱟ ᱟᱢ ᱞᱟᱹᱜᱤᱫ ᱪᱮᱫ ᱠᱟᱹᱢᱤᱭᱟ
- ᱡᱚᱛᱚ ᱚᱯᱷᱤᱥᱤᱭᱟᱞ ᱠᱳᱰ: ᱡᱚᱛᱚ 21,935 HSN ᱠᱳᱰ ᱟᱨ 681 SAC ᱠᱳᱰ ᱩᱱᱤᱠᱩᱣᱟᱜ ᱚᱯᱷᱤᱥᱤᱭᱟᱞ ᱵᱟᱰᱟᱭ ᱥᱟᱶ, GST ᱯᱚᱨᱴᱟᱞ ᱨᱮᱭᱟᱜ HSN ᱰᱟᱭᱨᱮᱠᱴᱚᱨᱤ ᱠᱷᱚᱱ᱾
- ᱮᱞ ᱨᱮᱭᱟᱜ ᱱᱤᱭᱚᱢ ᱵᱷᱤᱛᱨᱤ ᱨᱮ ᱜᱮ: ₹5 ᱠᱚᱴᱤ ᱦᱟᱹᱵᱤᱡ ᱴᱟᱨᱱᱳᱵᱷᱟᱨ ᱨᱮ ᱠᱚᱢ ᱥᱮ ᱠᱚᱢ 4 ᱮᱞ (B2C ᱵᱤᱞ ᱨᱮ ᱵᱟᱹᱜᱤ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ), ₹5 ᱠᱚᱴᱤ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ ᱨᱮ ᱠᱚᱢ ᱥᱮ ᱠᱚᱢ 6, Notification 78/2020-Central Tax ᱞᱮᱠᱟᱛᱮ᱾
- ᱵᱷᱩᱞ ᱠᱳᱰ ᱥᱟᱵᱟᱭ ᱮᱫᱟ: ᱵᱷᱩᱞ ᱡᱮᱞᱮᱝ ᱨᱮᱭᱟᱜ ᱠᱳᱰ, ᱵᱟᱹᱱᱩᱜ ᱠᱟᱱ ᱪᱮᱯᱴᱚᱨ, ᱢᱟᱞ ᱠᱳᱰ ᱨᱮ ᱥᱟᱨᱵᱷᱤᱥ ᱟᱨ ᱵᱟᱝ SAC ᱨᱮ ᱢᱟᱞ᱾
- ᱟᱢᱟᱜ GST % ᱪᱮᱠ ᱮᱫᱟ: ᱡᱟᱦᱟᱸ ᱨᱮᱴ 1 ᱯᱷᱮᱵᱽᱨᱩᱣᱟᱨᱤ 2026 ᱠᱷᱚᱱ ᱵᱟᱝ ᱪᱟᱹᱞᱩᱜᱼᱟ, ᱟᱨ ᱵᱟᱝ ᱟᱭᱤᱴᱮᱢ ᱠᱳᱰ ᱨᱮᱭᱟᱜ ᱱᱳᱴᱤᱯᱷᱤᱠᱮᱥᱚᱱ ᱨᱮᱴ ᱨᱮ ᱵᱟᱹᱱᱩᱜᱼᱟ, ᱚᱱᱟ ᱨᱮ ᱪᱤᱱᱦᱟᱹ ᱮ ᱮᱢᱟ᱾ ᱠᱳᱰ ᱴᱟᱭᱤᱯ ᱢᱮ: ᱨᱮᱴ ᱢᱤᱫ ᱜᱮ ᱛᱟᱦᱮᱸᱱ ᱠᱷᱟᱱ GST % ᱟᱡ ᱛᱮ ᱯᱮᱨᱮᱡᱚᱜᱼᱟ; ᱵᱟᱝ ᱠᱷᱟᱱ ᱟᱢ ᱵᱟᱪᱷᱟᱣᱟᱢ᱾
- ᱨᱮᱴ ᱟᱨ ᱪᱷᱩᱴ ᱟᱹᱲᱟᱹ ᱟᱹᱲᱟᱹ ᱛᱮ: ᱢᱟᱞ ᱨᱮᱭᱟᱜ ᱨᱮᱴ ᱱᱳᱴᱤᱯᱷᱤᱠᱮᱥᱚᱱ 9/2025, 10/2025 ᱟᱨ 14/2025-Central Tax (Rate) ᱠᱷᱚᱱ, ᱟᱨ ᱥᱟᱨᱵᱷᱤᱥ ᱨᱮᱴ ᱱᱳᱴᱤᱯᱷᱤᱠᱮᱥᱚᱱ 11/2017-Central Tax (Rate) ᱠᱷᱚᱱ, 1 ᱱᱚᱵᱷᱮᱢᱵᱚᱨ 2026 ᱦᱟᱹᱵᱤᱡ ᱡᱚᱛᱚ ᱵᱚᱫᱚᱞ ᱥᱟᱶ, ᱡᱚᱛᱚ ᱮᱱᱴᱨᱤ ᱨᱮᱭᱟᱜ S. No. ᱟᱨ ᱢᱩᱪᱟᱹᱫ ᱪᱮᱠ ᱨᱮᱭᱟᱜ ᱛᱟᱨᱤᱠᱷ ᱥᱟᱶ᱾ ᱱᱳᱴᱤᱯᱷᱤᱠᱮᱥᱚᱱ 12/2017-Central Tax (Rate) ᱛᱮ GST ᱠᱷᱚᱱ ᱪᱷᱩᱴ ᱢᱮᱱᱟᱜ ᱥᱟᱨᱵᱷᱤᱥ ᱦᱚᱸ ᱟᱹᱲᱟᱹ ᱟᱹᱲᱟᱹ ᱛᱮ ᱩᱫᱩᱜᱚᱜᱼᱟ᱾
- ᱟᱢᱟᱜ ᱯᱟᱹᱨᱥᱤ ᱨᱮ: ᱥᱠᱨᱤᱱ 24 ᱯᱟᱹᱨᱥᱤ ᱨᱮ ᱪᱟᱞᱟᱜᱼᱟ; HSN ᱟᱨ SAC ᱨᱮᱭᱟᱜ ᱧᱩᱛᱩᱢ ᱚᱯᱷᱤᱥᱤᱭᱟᱞ ᱤᱝᱞᱤᱥ ᱨᱮ ᱜᱮ ᱛᱟᱦᱮᱸᱱᱟ᱾
ᱟᱢᱟᱜ ᱰᱮᱴᱟ ᱟᱢ ᱴᱷᱮᱱ ᱜᱮ ᱛᱟᱦᱮᱸᱱᱟ
ᱠᱳᱰ ᱟᱢᱟᱜ ᱵᱨᱟᱣᱡᱟᱨ ᱵᱷᱤᱛᱨᱤ ᱨᱮ ᱜᱮ ᱪᱮᱠ ᱦᱩᱭᱩᱜᱼᱟ, ᱟᱞᱮ ᱴᱷᱮᱱ ᱪᱮᱫ ᱦᱚᱸ ᱵᱟᱝ ᱠᱩᱞᱚᱜᱼᱟ᱾ ᱟᱢᱟᱜ ᱟᱭᱤᱴᱮᱢ ᱱᱚᱶᱟ ᱵᱨᱟᱣᱡᱟᱨ ᱨᱮ ᱜᱮ ᱛᱟᱦᱮᱸᱱᱟ ᱟᱨ my.niveshsahayak.in ᱦᱚᱛᱮᱛᱮ ᱮᱴᱟᱜ Nivesh Sahayak ᱴᱩᱞ ᱥᱟᱶ ᱥᱮᱭᱟᱨ ᱦᱩᱭᱩᱜᱼᱟ, ᱚᱱᱟᱛᱮ ᱱᱚᱸᱰᱮ ᱴᱷᱤᱠ ᱟᱠᱟᱱ ᱠᱳᱰ ᱟᱢᱟᱜ ᱛᱟᱭᱚᱢ ᱵᱤᱞ ᱨᱮ ᱴᱷᱤᱠ ᱦᱤᱡᱩᱜᱼᱟ᱾
ᱜᱟᱭᱤᱰ
ᱦᱚᱲ ᱪᱮᱫ ᱠᱚ ᱠᱩᱞᱤᱭᱟ
ᱱᱚᱶᱟ HSN ᱠᱳᱰ ᱯᱟᱱᱛᱮᱭᱟᱹ ᱯᱷᱨᱤ ᱥᱮ?
ᱦᱮᱸ᱾ ᱞᱚᱜᱤᱱ ᱵᱟᱹᱱᱩᱜᱼᱟ, ᱞᱤᱢᱤᱴ ᱵᱟᱹᱱᱩᱜᱼᱟ᱾ ᱱᱚᱶᱟ ᱟᱢᱟᱜ ᱵᱨᱟᱣᱡᱟᱨ ᱨᱮ ᱪᱟᱞᱟᱜᱼᱟ᱾
ᱱᱚᱶᱟ ᱤᱧᱟᱜ ᱠᱳᱰ ᱨᱮᱭᱟᱜ GST ᱨᱮᱴ ᱩᱫᱩᱜᱼᱟ ᱥᱮ?
ᱦᱮᱸ, ᱢᱟᱞ ᱟᱨ ᱥᱟᱨᱵᱷᱤᱥ ᱵᱟᱨᱭᱟ ᱞᱟᱹᱜᱤᱫ: ᱱᱚᱶᱟ ᱠᱳᱰ (ᱢᱟᱞ) ᱟᱨ ᱵᱟᱝ ᱚᱱᱟ ᱨᱮᱭᱟᱜ SAC ᱦᱮᱰᱤᱝ (ᱥᱟᱨᱵᱷᱤᱥ) ᱢᱮᱱᱟᱜ CBIC ᱨᱮᱴ ᱱᱳᱴᱤᱯᱷᱤᱠᱮᱥᱚᱱ ᱨᱮᱭᱟᱜ ᱡᱚᱛᱚ ᱮᱱᱴᱨᱤ, ᱟᱹᱲᱟᱹ ᱟᱹᱲᱟᱹ ᱛᱮ, ᱱᱳᱴᱤᱯᱷᱤᱠᱮᱥᱚᱱ ᱟᱨ S. No. ᱥᱟᱶ᱾ ᱢᱤᱫ ᱠᱳᱰ ᱨᱮᱭᱟᱜ ᱢᱤᱫ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ ᱨᱮᱴ ᱛᱟᱦᱮᱸᱱ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ (ᱡᱮᱞᱮᱠᱟ ᱠᱟᱯᱲᱟ ᱯᱨᱚᱛᱤ ᱯᱤᱥ ₹2,500 ᱦᱟᱹᱵᱤᱡ ᱟᱨ ᱵᱟᱝ ᱚᱱᱟ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ, ᱟᱨ ᱵᱟᱝ ᱢᱤᱫᱴᱟᱹᱝ ᱥᱟᱨᱵᱷᱤᱥ ᱤᱱᱯᱩᱴ ᱴᱮᱠᱥ ᱠᱨᱮᱰᱤᱴ ᱵᱮᱜᱚᱨ 5% ᱟᱨ ᱵᱟᱝ ᱠᱨᱮᱰᱤᱴ ᱥᱟᱶ 18%), ᱚᱱᱟᱛᱮ ᱟᱢ ᱞᱟᱹᱜᱤᱫ ᱞᱟᱹᱜᱩ ᱮᱱᱴᱨᱤ ᱵᱟᱪᱷᱟᱣ ᱢᱮ᱾ ᱥᱟᱨᱵᱷᱤᱥ ᱞᱟᱹᱜᱤᱫ, ᱚᱱᱟ ᱱᱤᱞ ᱫᱟᱲᱮᱭᱟᱜ ᱱᱳᱴᱤᱯᱷᱤᱠᱮᱥᱚᱱ 12/2017 ᱨᱮᱭᱟᱜ ᱪᱷᱩᱴ ᱦᱚᱸ ᱚᱱᱟ ᱠᱚᱣᱟᱜ ᱥᱚᱨᱛᱚ ᱟᱨ ᱚᱱᱟ ᱨᱮ ᱵᱮᱵᱷᱟᱨ ᱟᱠᱟᱱ ᱟᱹᱲᱟᱹ ᱨᱮᱭᱟᱜ ᱢᱮᱱᱮᱛᱮᱫ ᱥᱟᱶ ᱩᱫᱩᱜᱚᱜᱼᱟ᱾
ᱤᱧᱟᱜ ᱤᱱᱵᱷᱚᱭᱤᱥ ᱨᱮ HSN ᱨᱮᱭᱟᱜ ᱚᱠᱛᱮ ᱮᱞ ᱞᱟᱹᱠᱛᱤ?
ᱞᱟᱦᱟ ᱥᱮᱨᱢᱟ ᱴᱟᱨᱱᱳᱵᱷᱟᱨ ₹5 ᱠᱚᱴᱤ ᱦᱟᱹᱵᱤᱡ ᱛᱟᱦᱮᱸᱱ ᱠᱷᱟᱱ ᱠᱚᱢ ᱥᱮ ᱠᱚᱢ 4 ᱮᱞ (ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ ᱠᱟᱱ ᱠᱤᱨᱤᱧ ᱦᱚᱲ ᱨᱮᱭᱟᱜ ᱵᱤᱞ ᱨᱮ ᱵᱟᱹᱜᱤ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ), ᱟᱨ ₹5 ᱠᱚᱴᱤ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ ᱠᱷᱟᱱ ᱡᱚᱛᱚ ᱤᱱᱵᱷᱚᱭᱤᱥ ᱨᱮ ᱠᱚᱢ ᱥᱮ ᱠᱚᱢ 6 ᱮᱞ, Notification 78/2020-Central Tax ᱞᱮᱠᱟᱛᱮ᱾
HSN ᱟᱨ SAC ᱨᱮ ᱪᱮᱫ ᱯᱷᱟᱨᱟᱠ?
HSN ᱠᱳᱰ ᱢᱟᱞ ᱞᱟᱹᱜᱤᱫ; SAC ᱠᱳᱰ ᱥᱟᱨᱵᱷᱤᱥ ᱞᱟᱹᱜᱤᱫ ᱟᱨ ᱥᱟᱨᱟᱜ ᱜᱮ 99 ᱛᱮ ᱮᱦᱚᱵᱚᱜᱼᱟ᱾
ᱱᱚᱸᱰᱮ ᱤᱧ ᱤᱧᱟᱜ ᱥᱮᱵᱷ ᱟᱭᱤᱴᱮᱢ ᱨᱮᱭᱟᱜ HSN ᱴᱷᱤᱠ ᱫᱟᱲᱮᱭᱟᱜ ᱟ ᱥᱮ?
ᱦᱮᱸ᱾ ᱞᱟᱛᱟᱨ ᱞᱤᱥᱴ ᱨᱮ ᱡᱚᱛᱚ ᱥᱮᱵᱷ ᱟᱭᱤᱴᱮᱢ ᱚᱱᱟ ᱨᱮᱭᱟᱜ ᱠᱳᱰ ᱟᱨ GST % ᱥᱟᱶ ᱧᱮᱞᱚᱜᱼᱟ᱾ ᱴᱷᱤᱠ ᱢᱩᱞ ᱴᱟᱭᱤᱯ ᱠᱟᱛᱮ ᱥᱮᱵᱷ ᱚᱛᱟᱭ ᱢᱮ; ᱛᱟᱭᱚᱢ ᱵᱤᱞ ᱚᱱᱟ ᱜᱮ ᱵᱮᱵᱷᱟᱨᱟ᱾