Hcp FØnt\m´w `
\nbaw
cWLS\bpsS 122-˛mw t`ZKXn temIvk`bpw cmPyk`bpw ]m m-°n-b- tXmSpIqSn GST AYhm Nc°v tkh\ \nIpXn \ΩpsS cmPyØv \S∏m- °psa∂v GXm≠v Dd∏mbn. Hscm‰ cmPyw, Hscm‰ \nIpXn G∂ ap{Zmhm- IyamWv cmPysØ kmºØnI]cnjvIcWhmZnIƒ CXpambn _‘s∏´v apt∂m´p hbv°p∂Xv. Cu \nIpXn k{ºZmbw cmPysØ kmºØnI hyhkm- bnI hmWnPytaJeIfnepw tkh\taJebnepw ]pØ≥ DW¿hp≠mIp- sa∂mWv C°q´¿ hmZn°p∂Xv.
H.B¿. {]Zo]vIpam¿ F¥mWv GST \nbaw
cmPyØv C∂v \nehnencn°p∂ tI{µk¿°mcnt‚bpw kwÿm\ k¿°mcnt‚bpw ]tcm£\nIpXnIsf (Indirect taxes) Hcp \nbaØns‚ Iogn¬ sIm≠phcp∂XmWv GST \nbaw. tI{µk¿°m¿ ]ncn°p∂ sk≥{S¬ FIvsskkv Xocph, tkh\ \nIpXn, AUojW¬ FIvsskkv Uyq´n, kvs]jy¬ AUojW¬ FIvsskkv Uyq´n, IÃwkv AUojW¬ Uyq´n, hnhn[Xcw skkpIƒ, k¿Nm¿PpIƒ IqSmsX kwÿm\ k¿°mcpIƒ ]ncn°p∂ hm‰v, sk≥{S¬ skbn¬SmIvkv, eIvjzdn SmIvkv, hnt\mZ\nIpXn, ]cky\nIpXn, hm߬ \nIpXn XpSßn 10 C\w ]tcm£\nIpXnItfbpw Hscm‰ \nIpXn k{ºZmbØntebv°v sIm≠phcnIbmWv. as‰mcp A¿∞Øn¬ ]d™m¬ ta¬]d™ F√m ]tcm£ \nIpXnIfpw C√mXmbn Nc°pfptSbpw tkh\ßfptSbpw sImSp°epIfn≥ta¬ (Supply of goods and service) \nIpXn NpaØp∂ coXnbmWv Nc°v tkh\\nIpXn \nbaw.
Fßs\bmWv ]pXnb \nIpXn NpaØp∂Xv
Nc°v tkh\ \nIpXn H‰ \nIpXnb√ Cc´ \nIpXnbmWv F∂ph®m¬ Hcmƒ \SØp∂ CS]mSpIƒ°v Nc°v \nIpXnbpw tkh\\nIpXnbpw NpaØpIb√. adn®v Hcp km[mcW hy‡n Hcp CS]mSv \SØptºmƒ AXp km[\w hmßpItbm tkh\w e`n°pItbmsNøpIbmsW¶n¬ Abmƒ hmßp∂ km[\Øn≥tatem, tkh\Ønt∑tem State Goods and Service Tax (SGST) Dw Cetnral Goods and Service Tax (CGST) Dw \evIWw. CXn¬ SGST AXmXp kwÿm\߃°pw CGST tI{µk¿°mcn\pw sImSpt°≠nhcpw. Hcp DZmlcWØneqsS hy‡am°mw.
sIPnHF \yqkv P\phcn 2017 39
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