ᱯᱷᱟᱨᱢᱮᱥᱤ ᱵᱤᱞ › ᱯᱷᱟᱨᱢᱮᱥᱤ ᱵᱤᱞ ᱯᱷᱚᱨᱢᱮᱴ

ᱯᱷᱟᱨᱢᱮᱥᱤ ᱵᱤᱞ ᱯᱷᱚᱨᱢᱮᱴ: ᱠᱮᱢᱤᱥᱴ ᱵᱤᱞ ᱨᱮ ᱪᱮᱫ ᱛᱟᱦᱮᱸᱱ

ᱠᱮᱢᱤᱥᱴ ᱨᱮᱭᱟᱜ ᱵᱤᱞ ᱫᱚ ᱵᱟᱨᱭᱟ ᱱᱤᱭᱚᱢ ᱞᱟᱛᱟᱨ ᱨᱮ ᱦᱮᱡᱚᱜᱼᱟ: ᱨᱟᱱ ᱨᱮᱭᱟᱜ ᱱᱤᱭᱚᱢ ᱡᱟᱦᱟᱸ ᱧᱮᱞᱟ ᱚᱠᱟᱭ ᱚᱠᱟ ᱵᱮᱪ ᱨᱮᱭᱟᱜ ᱚᱠᱟ ᱨᱟᱱ ᱦᱟᱛᱟᱣ ᱞᱮᱫᱟ, ᱟᱨ GST ᱡᱟᱦᱟᱸ ᱴᱮᱠᱥ ᱧᱮᱞᱟ᱾ ᱵᱮᱥ ᱵᱤᱞ ᱵᱟᱨᱭᱟ ᱜᱮ ᱯᱩᱨᱟᱹᱣᱟ᱾

ᱨᱟᱱ ᱱᱤᱭᱚᱢ ᱪᱮᱫ ᱠᱩᱞᱤᱭᱟ

ᱨᱤᱴᱮᱞ ᱠᱮᱢᱤᱥᱴ ᱠᱚ ᱯᱚᱨᱪᱤ ᱨᱟᱱ ᱨᱮᱭᱟᱜ ᱥᱟᱱᱟᱢ ᱟᱠᱨᱤᱧ ᱨᱮᱭᱟᱜ ᱨᱮᱠᱚᱨᱰ ᱫᱚᱦᱚᱭᱟ᱾ Drugs Rules, 1945 ᱨᱮᱭᱟᱜ Rule 65 ᱞᱟᱛᱟᱨ ᱨᱮ, ᱟᱥᱚᱞ ᱯᱮᱠ ᱨᱮ ᱮᱢ ᱨᱟᱱ ᱞᱟᱹᱜᱤᱫ ᱱᱚᱣᱟ ᱨᱮᱠᱚᱨᱰ ᱟᱞᱟᱜ ᱯᱚᱨᱪᱤ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱚᱫᱚᱞ ᱥᱤᱨᱤᱭᱟᱞ ᱱᱚᱢᱵᱚᱨ ᱥᱟᱞᱟᱜ ᱠᱮᱥ ᱥᱮ ᱠᱨᱮᱰᱤᱴ ᱢᱮᱢᱳ ᱞᱮᱠᱟ ᱫᱚᱦᱚ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ᱾ ᱚᱱᱟ ᱢᱮᱢᱳ ᱨᱮ ᱱᱚᱣᱟ ᱠᱚ ᱛᱟᱦᱮᱸᱱ ᱞᱟᱹᱠᱛᱤ:

ᱥᱤᱨᱤᱭᱟᱞ ᱱᱚᱢᱵᱚᱨ ᱟᱨ ᱢᱟᱦᱟᱸ,
ᱨᱩᱣᱟᱹ ᱦᱚᱲ ᱨᱮᱭᱟᱜ ᱧᱩᱛᱩᱢ ᱟᱨ ᱴᱷᱤᱠᱟᱹᱱᱟ,
ᱯᱚᱨᱪᱤ ᱚᱞᱤᱭᱟᱹ ᱨᱮᱭᱟᱜ ᱧᱩᱛᱩᱢ (ᱟᱨ ᱴᱷᱤᱠᱟᱹᱱᱟ ᱥᱮ ᱨᱮᱡᱤᱥᱴᱨᱮᱥᱚᱱ ᱱᱚᱢᱵᱚᱨ),
ᱥᱟᱱᱟᱢ ᱨᱟᱱ ᱨᱮᱭᱟᱜ ᱧᱩᱛᱩᱢ ᱟᱨ ᱮᱞ,
Schedule H ᱟᱨ H1 ᱞᱮᱠᱟᱱ ᱨᱟᱱ ᱞᱟᱹᱜᱤᱫ ᱠᱚᱢᱯᱟᱱᱤ, ᱵᱮᱪ ᱱᱚᱢᱵᱚᱨ ᱟᱨ ᱮᱠᱥᱯᱟᱭᱟᱨᱤ ᱢᱟᱦᱟᱸ᱾

ᱪᱮᱛᱟᱱ ᱨᱮ ᱟᱢᱟᱜ ᱥᱴᱚᱨ ᱧᱩᱛᱩᱢ, ᱴᱷᱤᱠᱟᱹᱱᱟ ᱟᱨ ᱰᱨᱟᱜ ᱞᱟᱭᱥᱮᱱᱥ ᱱᱚᱢᱵᱚᱨ ᱛᱟᱦᱮᱸᱱᱟ, ᱟᱨ ᱟᱠᱨᱤᱧ ᱫᱚ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱯᱷᱟᱨᱢᱟᱥᱤᱥᱴ ᱨᱮᱭᱟᱜ ᱧᱮᱞᱚᱛ ᱨᱮ ᱦᱩᱭᱩᱜᱼᱟ᱾

GST ᱪᱮᱫ ᱠᱩᱞᱤᱭᱟ

ᱥᱴᱚᱨ GST ᱨᱮ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱞᱮᱠᱷᱟᱱ ᱱᱚᱣᱟᱜᱮ ᱵᱤᱞ ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱠᱟᱱᱟ: ᱟᱢᱟᱜ GSTIN, 16 ᱟᱠᱷᱚᱨ ᱦᱟᱹᱵᱤᱡ ᱱᱚᱢᱵᱚᱨ, ᱢᱟᱦᱟᱸ, HSN ᱠᱳᱰ, ᱮᱞ, ᱴᱮᱠᱥᱮᱵᱚᱞ ᱵᱮᱞᱭᱩ, GST ᱨᱮᱴ ᱟᱨ ᱴᱟᱠᱟ, ᱯᱞᱮᱥ ᱚᱯᱷ ᱥᱟᱯᱞᱟᱭ᱾ GSTIN ᱵᱟᱹᱱᱩᱜ ᱠᱤᱱᱤᱭᱟᱹ ᱨᱮᱭᱟᱜ ₹50,000 ᱥᱮ ᱵᱟᱹᱲᱛᱤ ᱟᱠᱨᱤᱧ ᱨᱮ ᱠᱤᱱᱤᱭᱟᱹ ᱨᱮᱭᱟᱜ ᱧᱩᱛᱩᱢ, ᱴᱷᱤᱠᱟᱹᱱᱟ ᱟᱨ ᱥᱴᱮᱴ ᱦᱚᱸ ᱞᱟᱹᱠᱛᱤ (CGST Rules ᱨᱮᱭᱟᱜ Rule 46)᱾ ᱠᱚᱢᱯᱚᱡᱤᱥᱚᱱ ᱥᱴᱚᱨ GST ᱵᱟᱹᱱᱩᱜ ᱛᱮ ᱵᱤᱞ ᱚᱯᱷ ᱥᱟᱯᱞᱟᱭ ᱮᱢᱟ ᱡᱟᱦᱟᱸ ᱨᱮ "composition taxable person, not eligible to collect tax on supplies" ᱚᱞ ᱛᱟᱦᱮᱸᱱᱟ᱾ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ ᱥᱴᱚᱨ ᱠᱮᱥ ᱥᱮ ᱠᱨᱮᱰᱤᱴ ᱢᱮᱢᱳ ᱮᱢᱟ᱾

ᱧᱮᱞ ᱞᱮᱠᱟ ᱵᱤᱞ

#	ᱨᱟᱱ	ᱠᱚᱢᱯᱟᱱᱤ	ᱵᱮᱪ	ᱮᱠᱥ.	ᱮᱞ	MRP	ᱰᱤᱥ.	ᱴᱟᱠᱟ
1	Paracetamol 650 mg tab	ABC Pharma	PX2511	08/27	2 Strip	32.00	10%	57.60
2	Amoxicillin 500 mg cap [H]	XYZ Labs	AM0934	03/27	1 Strip	105.00	10%	94.50

MRP ᱨᱮ ᱡᱚᱛᱚ ₹169.00, ᱰᱤᱥᱠᱟᱣᱩᱱᱴ ₹16.90, ᱵᱤᱞ ₹152.10, ᱨᱟᱣᱩᱱᱰ ᱠᱟᱛᱮ ₹152᱾ 5% GST ᱨᱮ ₹152.10 ᱵᱷᱤᱛᱨᱤ ᱴᱮᱠᱥᱮᱵᱚᱞ ᱵᱮᱞᱭᱩ ₹144.86 ᱟᱨ GST ₹7.24 (₹3.62 CGST + ₹3.62 SGST)᱾ ᱞᱟᱭᱤᱱ 2 ᱫᱚ Schedule H ᱨᱟᱱ ᱠᱟᱱᱟ, ᱚᱱᱟᱛᱮ ᱞᱟᱛᱟᱨ ᱨᱮ Schedule H ᱱᱚᱴ ᱯᱨᱤᱱᱴᱚᱜᱼᱟ᱾ (ᱧᱩᱛᱩᱢ ᱟᱨ ᱮᱞ ᱠᱚ ᱫᱚ ᱧᱮᱞ ᱞᱮᱠᱟ ᱜᱮ᱾)

ᱱᱚᱣᱟ ᱵᱷᱩᱞ ᱠᱚ ᱟᱞᱚᱢ ᱠᱟᱹᱢᱤᱭᱟ

ᱵᱤᱞ ᱨᱮ ᱵᱮᱪ ᱥᱮ ᱮᱠᱥᱯᱟᱭᱟᱨᱤ ᱵᱟᱹᱱᱩᱜᱼᱟ᱾ ᱡᱟᱦᱟᱱ ᱵᱮᱪ ᱨᱩᱣᱟᱹᱲ ᱠᱩᱞᱤ ᱞᱮᱠᱷᱟᱱ ᱚᱠᱟ ᱨᱩᱣᱟᱹ ᱦᱚᱲ ᱮᱢ ᱞᱮᱫᱟ ᱵᱟᱝ ᱵᱟᱰᱟᱭᱚᱜᱼᱟ᱾
MRP ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ ᱦᱟᱛᱟᱣ᱾ MRP ᱫᱚ ᱥᱟᱱᱟᱢ ᱠᱷᱚᱱ ᱪᱮᱛᱟᱱ ᱥᱤᱢᱟᱹ ᱟᱨ ᱚᱱᱟ ᱨᱮ GST ᱢᱮᱱᱟᱜᱼᱟ; ᱠᱚᱢ ᱨᱮ ᱟᱠᱨᱤᱧ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ᱾
MRP ᱪᱮᱛᱟᱱ ᱨᱮ GST ᱥᱮᱞᱮᱫ᱾ ᱴᱮᱠᱥ ᱫᱚ MRP ᱵᱷᱤᱛᱨᱤ ᱜᱮ ᱢᱮᱱᱟᱜᱼᱟ, ᱪᱮᱛᱟᱱ ᱠᱷᱚᱱ ᱡᱟᱦᱟᱸ ᱚᱠᱛᱚ ᱵᱟᱝ ᱥᱮᱞᱮᱫᱚᱜᱼᱟ᱾
ᱱᱚᱢᱵᱚᱨ ᱵᱟᱹᱱᱩᱜ ᱵᱤᱞ᱾ ᱥᱟᱱᱟᱢ ᱯᱷᱟᱭᱤᱱᱟᱱᱥᱤᱭᱟᱞ ᱤᱭᱟᱨ ᱨᱮ ᱢᱤᱫ ᱞᱟᱜᱟᱛᱟᱨ ᱥᱤᱨᱤᱡ ᱫᱚᱦᱚᱭ ᱢᱮ, ᱡᱮᱞᱮᱠᱟ ᱢᱮᱠᱟᱨ ᱠᱟᱹᱢᱤᱭᱟ: PH/26-27/0001 ᱠᱷᱚᱱ᱾

ᱨᱟᱱ ᱱᱤᱭᱚᱢ ᱫᱚ ᱟᱢᱟᱜ ᱥᱴᱮᱴ ᱨᱮᱭᱟᱜ ᱰᱨᱟᱜ ᱠᱚᱱᱴᱨᱚᱞ ᱚᱯᱷᱤᱥ ᱞᱟᱹᱜᱩᱭᱟ, ᱟᱨ ᱥᱟᱹᱨᱤ ᱨᱮ ᱥᱴᱮᱴ ᱥᱴᱮᱴ ᱨᱮ ᱤᱥᱤᱱ ᱯᱷᱟᱨᱚᱠ ᱢᱮᱱᱟᱜᱼᱟ᱾ ᱟᱢᱟᱜ ᱞᱟᱭᱥᱮᱱᱥ ᱥᱟᱞᱟᱜ ᱡᱩᱲᱟᱹᱣ ᱡᱟᱦᱟᱱ ᱟᱞᱟᱜ ᱠᱟᱛᱷᱟ ᱞᱟᱹᱜᱤᱫ ᱚᱱᱰᱮᱜᱮ ᱠᱩᱞᱤ ᱢᱮ᱾

ᱱᱤᱛᱜᱮ ᱯᱷᱟᱨᱢᱮᱥᱤ ᱵᱤᱞ ᱵᱮᱱᱟᱣ ᱢᱮ᱾ᱢᱮᱠᱟᱨ ᱡᱷᱤᱡ ᱢᱮ