A F∂ hy‡n Hcp Im¿ hmßp∂p F∂v hnNmcn- °pI. Imdns‚ bYm¿∞hne 10 e£w cq]sb∂v IcpXpI. SGST-bpw CGST-bp ambn Ct±lw GST Iu¨- kn¬ \n¿t±in°s∏´ coXnbn¬ BsW¶n¬ 28% \nIpXn \¬IWw. CXn¬ 14% SGST-bpw 14% CGST-bpw F∂v IcpXpI. CXmWv Cc´ \nIpXn F∂p ]dbp∂Xv. At∏mƒ kzm`mhnIambpw Hcp tNmZyw Dbcmw, Cßs\ Cc´\nIpXn CuSm°ptºmƒ \nIpXnZmbI¿°v A[nI_m≤yX D≠mInt√, \nIpXn \nc°v Iq´pI- bt√?. F∂m¬ ta¬ ]d™ CS]mSn¬ AØcw kwib- ߃°v ASnÿm\an√. ImcWw \nehn¬ Ct∏mƒ \Ωƒ Hcp Im¿ hmßptºmƒ FIvsskkv Xocphbpw hm‰pw tN¿Øv 28 iXam\Øn¬ A[nIw \nIpXn \¬Ip-∂p≠v. At∏mƒ Cu kmlNcyØn¬ Imdns‚ \nIpXn IqSpIb√ adn®v IpdbpIbmWv sNøp∂Xv. F∂m¬ Cu Ipdhv D]t`m‡m°ƒ°v \¬Im≥ Im¿ \n¿Ωn°p∂ IpØIapXemfnam¿ Xømdmhns√∂ bmYm¿∞yhpw \Ωƒ ImtW≠Xmbn´p≠v.
ta¬]d™ DZmlcWw Nc°pIfpsS ImcyØnem- sW¶n¬ tkh\ßfpsS ImcyØnepw CtX \nIpXn coXnbmWv Ahew_n°p∂Xv \Ωƒ°v In´p∂ tkh\- Øns‚ aqeyØn≥ta¬ SGST-bpw CGST-bpw CuSm-°pw. DZmlcWØn\v A F∂ hy‡n B F∂ ÿm]\Øn¬ \n∂v 10000 cq]bpsS aqeyap≈ tkh\w In´p∂p F∂v hnNmcn°pI. 18% \nIpXnbmWv Cbmfn¬\n∂v CuSm- °p∂sX¶n¬ 9% SGST-bpw 9% CGST-bpw A-bn¬ \n∂v B IfIv‰v sNøp∂p (\nc°v km¶ev]nIw) ChnsS Hcp-Imcyw Hm¿t°≠Xmbp≠v tkh\\nIpXn C∂se- hsc ]q¿Æambpw In´nbncp∂ tI{µ Kh¨sa‚n¬- \n∂pw kwÿm\ k¿°mcpIƒ°pw Cu tkh\\nIp- XnbpsS hnlnXw e`n°p∂p F∂Xv kwÿm\߃°v KpWIcamWv. Npcp°n]d™m¬ Nc°nt‚bpw tkh\- Øn-t‚bpw sImSp°epIfn≥ta¬ CuSm°p∂ Cc´ \nIpXnbmWv GST \nIpXn.
IGST (Integrated GST)
Hcp kwÿm\Øp \n∂v as‰mcp kwÿm\tØbv°v Nc°pItfm tkh\ßtfm sIm≠phcptºmƒ tI{µ-k¿°m¿ CuSm°p∂ \nIpXnbmWv Integrated GST AYhm IGST Hcp DZmlcWØneqsS hy‡am°mw. A F∂, tIcfØnse Hcp Im¿Uoe¿ lcnbm\bnep≈ B F∂ Im¿ \n¿ΩmXm-hn¬- \n∂pw 10 ImdpIƒ hmßp∂p F∂v hnNmcn°pI. B, A-bn¬ \n∂v 28% IGST CuSm°p∂p. (ChnsS SGST tbm CGST tbm CuSm°p∂n√) Cßs\ CuSm°p∂ IGST tIcfØnse A F∂ Uoe¿°v SGST {IUn‰mbpw CGST {IUn‰mbpw D]tbm- Kn°mw. A bpsS ]°¬\n∂v Im¿ hmßp∂ D]t`m‡m-
hn¬\n∂v 'A' SGST-bpw CGST-bpw IfŒv sNbvXv Cu {IUn‰v set off sNøpIbpw aqeyh¿≤\hn≥taep≈ SGST-bpw CGST- bpw A[nIambpw \evIpIbpw sNøpw. Cu kmlNcyØn¬ tI{µk¿°m¿ IGST C\Øn¬ IfIv‰psNbvX XpIbn¬\n∂v kwÿm\Øns‚ SGST hnlnXw {Sm≥kv^¿ sNbvXp sImSp- °p∂p. _m°nbp≈ XpI CGST hnlnXambn tI{µw FSp°p- Ibpw sNøp∂p. CXv A¥¿kwÿm\ hym]mcw Gsd kpKa- am°pw.
e£w hsc Turnover D≈h¿°v cPnkvt{Sj≥ Bhiyan√. t\m¿Øv CuÃv kwÿm\߃°v CXv 5 e£am°n \nPs∏Sp- Ønbn´p≠v Cu enan‰v 20 e£hpw 10 e£hpam°m≥ N¿®- Iƒ \S°p∂p≠v.
cPnkvt{Sj≥ GST Iu¨knens‚ Ct∏mgsØ Xocpam\{]Imcw 10
\nIpXn \nc°pIƒ
5, 12, 18, 28 iXam\w F∂ \nc°nemWv \nIpXn NpaØp- hm\p≈ \n¿t±iw Ct∏mƒ GST Iu¨knen¬ h∂ncn- °p∂p. kz¿ÆØn\v {]tXyI \nIpXn \nc°v ht∂°mw. `£y[m\yßsf GST-bn¬ \n∂v Hgnhm°m≥ \n¿t±iw h∂n´p≠v. BUw_c km[\߃°v AUojW¬ skkv sIm≠phcp∂Xn\v \n¿t±iw h∂n´ps≠∂v Adnbp∂p.
GST Iu¨kn¬
GST Iu¨kn¬ Bbncn°pw GST \nbahpambn _‘- s∏´ Imcyßfn¬ Xocpam\w FSp°p∂Xv. tI{µ[\a{¥n sNb¿am\pw tI{µdh\yp kla{¥nbpw kwÿm\ßfpsS [\a{¥namcpw Iu¨kn¬ AwK߃ Bbncn°pIbpw sNøpw. 1/3 thm´nwKv sjb¿ tI{µk¿°mcn\pw 2/3 thm´nwKv sjb¿ kwÿm\ k¿°mcpIƒ°pw Bbncn°pw. tI{µw `cn-°p∂ k¿°mcpw Ahsc ]n¥pWbv°p∂ kwÿm\ k¿°mcpIfpw H∂n®p\n∂m¬ Iu¨kn¬ Xocpam\w tI{µ- Øn\v A\pIqeambnhcpw. CXv kwÿm\Xm¬∏cy߃ l\n°m≥ km≤yXbp≠v.
sN°vt]mÃpIƒ ths≠∂ \n¿t±iw
CS]mSpIƒ \SØptºmƒ kwÿm\߃ XΩnep≈ AXn¿hcºpIƒ GST hcp∂tXmSpIqSn C√mXmIptºmƒ sN°vt]mÃpIfpsS {]k‡n \„s∏SpIbmWv. BbXn\m¬ sN°vt]mÃpIƒ ths≠∂mWv \n¿t±iw h∂ncn°p∂Xv. F∂m¬ knÃØns‚ ]cn[nbn¬hcmsX kam¥cambnNc°v sIm≠phcp∂Xv XSbp∂Xn\pw , sIm≠phcp∂Nc°pIfpsS bYm¿∞ IrXyX Adnbp∂Xn\pw sN°vt]mÃpIƒ \ne\n¬- t°≠Xp≠v. AXpsIm≠v \nehnep≈ sN°vt]mÃpIƒ as‰mcp cq]Øn¬ {]h¿Øn°psa∂v A\pam\n°mw.
40 sIPnHF \yqkv P\phcn 2017
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