ꯐꯥꯔꯃꯦꯁꯤ ꯕꯤꯜ › ꯍꯤꯗꯥꯛꯇ GST
ꯍꯤꯗꯥꯛꯇ GST ꯑꯃꯁꯨꯡ ꯃꯗꯨꯒꯤ ꯕꯤꯜ ꯀꯔꯝꯅ ꯁꯦꯝꯒꯗꯒꯦ
22 ꯁꯦꯞꯇꯦꯝꯕꯔ 2025 ꯗꯒꯤ ꯍꯤꯗꯥꯛ ꯀꯌꯥꯗ GST 12% ꯗꯒꯤ 5% ꯗ ꯍꯟꯊꯔꯛꯂꯦ꯫ ꯃꯃꯜ MRP ꯑꯣꯏꯔꯕꯗꯤ ꯀꯦꯃꯤꯁ꯭ꯇꯀꯤ ꯕꯤꯂꯗ ꯃꯁꯤ ꯑꯁꯨꯝꯅ ꯎꯏ꯫
ꯔꯦꯠ ꯀꯔꯤ?
- ꯍꯤꯗꯥꯛ ꯀꯌꯥ: 22 ꯁꯦꯞꯇꯦꯝꯕꯔ 2025 ꯗꯒꯤ 5% (ꯃꯃꯥꯡꯗ ꯀꯌꯥ 12% ꯗ ꯂꯩꯔꯝꯃꯤ)꯫
- ꯄꯨꯟꯁꯤ ꯀꯟꯕ ꯍꯤꯗꯥꯛꯀꯤ ꯑꯄꯤꯛꯄ ꯂꯤꯁ꯭ꯠ ꯑꯃ (ꯀꯦꯟꯁꯔ ꯈꯔ, ꯌꯥꯝꯅ ꯌꯥꯃꯗꯕ ꯑꯃꯁꯨꯡ ꯁꯥꯡꯕ ꯑꯅꯥꯕꯒꯤ ꯍꯤꯗꯥꯛ): ꯁꯨꯟꯌ, Notification 10/2025-Central Tax (Rate) ꯒꯤ ꯃꯈꯥꯗ꯫
- ꯀꯦꯃꯤꯁ꯭ꯇꯅ ꯌꯣꯟꯕ ꯑꯇꯣꯞꯄ ꯄꯣꯠꯂꯃꯁꯤꯡ (ꯀꯣꯁ꯭ꯃꯦꯇꯤꯛꯁ, ꯈꯨꯠꯂꯥꯏ ꯈꯔ, ꯍꯦꯜꯊ ꯗ꯭ꯔꯤꯉ꯭ꯀꯁ) ꯇꯣꯉꯥꯟꯕ ꯔꯦꯇꯇ ꯂꯩꯕ ꯌꯥꯏ꯫ ꯅꯍꯥꯛꯀꯤ ꯗꯤꯁ꯭ꯠꯔꯤꯕꯤꯎꯇꯔꯒꯤ ꯂꯩꯕꯒꯤ ꯕꯤꯂꯒꯤ HSN ꯀꯣꯗ ꯑꯃꯁꯨꯡ ꯔꯦꯠ ꯁꯤꯖꯤꯟꯅꯕꯤꯌꯨ꯫
ꯔꯦꯠ ꯑꯁꯤ ꯄ꯭ꯔꯣꯗꯛꯇꯀꯤ HSN ꯀꯣꯗꯇ ꯃꯈꯥ ꯄꯣꯟꯏ, ꯗꯣꯀꯥꯅꯗ ꯅꯠꯇꯦ꯫ ꯍꯤꯗꯥꯛ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ ꯔꯦꯠ ꯑꯃꯨꯛ ꯏꯕꯤꯌꯨ; ꯃꯦꯀꯔꯅ ꯅꯤꯡꯁꯤꯡꯒꯅꯤ꯫
GST ꯑꯁꯤ MRP ꯒꯤ ꯃꯅꯨꯡꯗꯃꯛ ꯂꯩ
ꯄꯦꯛꯇ ꯆꯥꯞ ꯇꯧꯔꯕ MRP ꯗ ꯇꯦꯛꯁ ꯄꯨꯝꯅꯃꯛ ꯌꯥꯎꯔꯦ꯫ ꯑꯅꯥꯕꯅ MRP ꯅꯠꯔꯒ ꯃꯗꯨꯗꯒꯤ ꯍꯟꯊꯅ ꯄꯤꯔꯤ꯫ ꯅꯍꯥꯛꯀꯤ ꯕꯤꯂꯅ ꯃꯗꯨꯗ ꯇꯦꯛꯁ ꯀꯌꯥ ꯂꯩꯕꯒꯦ ꯎꯠꯂꯤ:
- ꯇꯦꯛꯁꯦꯕꯜ ꯚꯦꯜꯌꯨ = ꯁꯦꯜ × 100 ÷ (100 + ꯔꯦꯠ)
- GST = ꯁꯦꯜ − ꯇꯦꯛꯁꯦꯕꯜ ꯚꯦꯜꯌꯨ, ꯃꯁꯥꯒꯤ ꯁ꯭ꯇꯦꯇꯇ CGST ꯑꯃꯁꯨꯡ SGST ꯗ ꯃꯥꯟꯅꯅ ꯌꯦꯟꯊꯣꯀꯄ꯫
| ꯄꯤꯕ ꯁꯦꯜ | ꯔꯦꯠ | ꯇꯦꯛꯁꯦꯕꯜ ꯚꯦꯜꯌꯨ | CGST | SGST |
|---|---|---|---|---|
| ₹105.00 | 5% | ₹100.00 | ₹2.50 | ₹2.50 |
| ₹94.50 (MRP ₹105 ꯗ 10% ꯍꯟꯊꯕ) | 5% | ₹90.00 | ₹2.25 | ₹2.25 |
| ₹500.00 | 0% | ₹500.00 | — | — |
ꯗꯤꯁꯀꯥꯎꯟꯇ
ꯕꯤꯂꯗ ꯄꯤꯕ ꯗꯤꯁꯀꯥꯎꯟꯇꯅ GST ꯂꯩꯕ ꯚꯦꯜꯌꯨ ꯍꯟꯊꯍꯜꯂꯤ, ꯃꯊꯛꯇꯒꯤ ꯑꯅꯤꯁꯨꯕ ꯂꯥꯏꯅꯒꯨꯝꯅ꯫ ꯃꯦꯀꯔꯅ ꯑꯍꯥꯅꯕꯗ ꯗꯤꯁꯀꯥꯎꯟꯇ ꯍꯥꯄꯆꯤꯟꯏ, ꯃꯇꯨꯡꯗ ꯗꯤꯁꯀꯥꯎꯟꯇꯀꯤ ꯃꯇꯨꯡꯒꯤ ꯁꯦꯂꯒꯤ ꯃꯅꯨꯡꯒꯤ GST ꯇꯣꯉꯥꯟꯅ ꯂꯧꯊꯣꯀꯏ꯫ ꯃꯁꯤꯅ "You saved ₹… on MRP" ꯁꯨ ꯄ꯭ꯔꯤꯟꯇ ꯇꯧꯏ, ꯃꯁꯤ ꯑꯅꯥꯕꯁꯤꯡꯅ ꯄꯥꯝꯃꯤ꯫
ꯔꯦꯠ ꯍꯣꯡꯂꯕ ꯃꯇꯨꯡꯗ ꯑꯔꯤꯕ ꯁ꯭ꯇꯣꯛ
ꯔꯦꯠ ꯍꯟꯊꯔꯀꯄꯗ ꯑꯔꯤꯕ MRP ꯂꯩꯕ ꯄꯦꯀꯁꯤꯡ ꯁꯦꯜꯐꯇ ꯂꯩꯕ ꯌꯥꯏ꯫ ꯌꯣꯟꯕꯒꯤ ꯇꯥꯡꯒꯤ ꯔꯦꯠ ꯆꯠꯂꯤ ꯑꯃꯁꯨꯡ ꯀꯥꯟꯅꯕ ꯑꯗꯨ ꯑꯅꯥꯕꯅ ꯐꯪꯒꯗꯕꯅꯤ꯫ ꯑꯁꯤꯒꯨꯝꯕ ꯁ꯭ꯇꯣꯛꯇ ꯃꯃꯜ ꯀꯟꯠꯔꯣꯜ ꯑꯃꯁꯨꯡ ꯂꯦꯕꯦꯂꯒꯤ ꯍꯤꯅꯥꯏꯁꯤꯡ NPPA ꯑꯃꯁꯨꯡ ꯂꯤꯒꯦꯜ ꯃꯦꯠꯔꯣꯂꯣꯖꯤ ꯗꯤꯄꯥꯔꯇꯃꯦꯟꯇꯇꯒꯤ ꯂꯥꯀꯏ; ꯃꯈꯣꯌꯒꯤ ꯍꯧꯖꯤꯛꯀꯤ ꯄꯥꯎꯇꯥꯛ ꯉꯥꯛꯄꯤꯌꯨ꯫