ꯑꯦꯛꯁꯄꯣꯔꯠ ꯏꯟꯚꯣꯏꯁ › ꯑꯦꯛꯁꯄꯣꯔꯠ ꯏꯟꯚꯣꯏꯁ ꯐꯣꯔꯃꯦꯠ
GST ꯃꯅꯨꯡꯗ ꯑꯦꯛꯁꯄꯣꯔꯠ ꯏꯟꯚꯣꯏꯁ ꯐꯣꯔꯃꯦꯠ
ꯑꯦꯛꯁꯄꯣꯔꯠ ꯏꯟꯚꯣꯏꯁ ꯑꯁꯤ ꯂꯥꯏꯅ ꯈꯔ ꯍꯦꯟꯅ ꯍꯥꯄꯆꯤꯟꯕ GST ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁꯅꯤ꯫ CGST ꯔꯨꯂꯁꯤꯡꯒꯤ Rule 46 ꯅ ꯃꯈꯣꯌ ꯀꯔꯤꯅꯤ ꯍꯥꯌꯏ; ꯀꯁ꯭ꯇꯃꯁ, ꯅꯍꯥꯛꯀꯤ ꯕꯦꯡꯛ ꯑꯃꯁꯨꯡ ꯕꯥꯏꯌꯔꯒꯤ ꯏꯝꯄꯣꯔꯇꯔꯅ ꯑꯇꯣꯞꯄ ꯊꯤꯏ꯫
ꯀꯔꯤ ꯎꯠꯒꯗꯕꯒꯦ
- ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁꯅ ꯎꯠꯄ ꯄꯨꯝꯅꯃꯛ: ꯅꯍꯥꯛꯀꯤ ꯃꯤꯡ, ꯑꯦꯗ꯭ꯔꯦꯁ ꯑꯃꯁꯨꯡ GSTIN, ꯆꯍꯤꯒꯤ ꯃꯅꯨꯡꯗ ꯑꯈꯟꯅꯕ ꯁꯤꯔꯤꯌꯜ ꯅꯝꯕꯔ, ꯇꯥꯡ, ꯃꯔꯣꯜ, HSN ꯅꯠꯔꯒꯥ SAC ꯀꯣꯗ, ꯃꯁꯤꯡ, ꯃꯃꯜ, IGST ꯔꯦꯠ ꯑꯃꯁꯨꯡ ꯃꯁꯤꯡ, ꯄ꯭ꯂꯦꯁ ꯑꯣꯐ ꯁꯞꯂꯥꯏ ꯑꯃꯁꯨꯡ ꯅꯍꯥꯛꯀꯤ ꯁꯥꯏꯟ꯫
- ꯑꯦꯟꯗꯣꯔꯁꯃꯦꯟꯠ, ꯃꯇꯧ ꯃꯇꯧ ꯃꯇꯝ ꯃꯇꯨꯡ ꯏꯟꯅ ꯋꯥꯔꯤ ꯃꯅꯥ ꯃꯅꯥ:
- SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX
- SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX
- ꯕꯥꯏꯌꯔꯒꯤ ꯌꯥꯝꯅ ꯎꯠꯄ ꯗꯤꯇꯦꯂꯒꯤ ꯃꯍꯨꯠꯇ: ꯔꯤꯁꯤꯄꯤꯌꯦꯟꯠꯀꯤ ꯃꯤꯡ ꯑꯃꯁꯨꯡ ꯑꯦꯗ꯭ꯔꯦꯁ, ꯗꯤꯂꯤꯚꯔꯤ ꯑꯦꯗ꯭ꯔꯦꯁ, ꯑꯃꯁꯨꯡ ꯆꯠꯅꯕ ꯀꯟꯠꯔꯤꯒꯤ ꯃꯤꯡ꯫
ꯀꯁ꯭ꯇꯃꯁ ꯑꯃꯁꯨꯡ ꯕꯦꯡꯛꯅ ꯂꯣꯗꯤꯡ ꯄꯣꯔꯠ, ꯁꯤꯞꯤꯡ ꯕꯤꯜ ꯅꯝꯕꯔ ꯑꯃꯁꯨꯡ ꯇꯥꯡ, ꯀꯔꯦꯟꯁꯤ ꯑꯃꯁꯨꯡ ꯗꯤꯂꯤꯚꯔꯤꯒꯤ ꯇꯔꯝꯁ (FOB, CIF…) ꯁꯨ ꯊꯤꯏ꯫ ꯃꯦꯀꯔꯅ ꯄꯣꯔꯠ, ꯁꯤꯞꯤꯡ ꯕꯤꯜ, ꯀꯔꯦꯟꯁꯤ ꯑꯃꯁꯨꯡ ꯑꯦꯛꯁꯆꯦꯟꯖ ꯔꯦꯠ ꯄ꯭ꯔꯤꯟꯠ ꯇꯧꯏ; ꯗꯤꯂꯤꯚꯔꯤ ꯇꯔꯝꯁ Notes ꯗ ꯏꯕꯤꯌꯨ꯫
ꯀꯔꯦꯟꯁꯤ
GST ꯔꯨꯄꯤꯌꯥꯗ ꯀꯦꯂꯀꯨꯂꯦꯠ ꯇꯧꯏ ꯑꯃꯁꯨꯡ ꯔꯤꯄꯣꯔꯠ ꯇꯧꯏ꯫ ꯔꯦꯠꯁꯤꯡ ₹ ꯗ ꯑꯃꯁꯨꯡ ꯅꯍꯥꯛꯅ ꯁꯤꯖꯤꯟꯅꯕ ꯑꯦꯛꯁꯆꯦꯟꯖ ꯔꯦꯠ ꯏꯕꯤꯌꯨ; ꯏꯟꯚꯣꯏꯁꯅ ꯄꯨꯝꯅꯃꯛ ꯐꯣꯔꯦꯟ ꯀꯔꯦꯟꯁꯤꯗꯁꯨ ꯎꯠꯀꯅꯤ꯫ ꯄꯣꯠꯂꯝꯒꯤꯗꯃꯛ, ꯁꯤꯞꯤꯡ ꯕꯤꯜꯒꯤ ꯇꯥꯡꯒꯤꯗꯃꯛ ꯅꯣꯇꯤꯐꯥꯏ ꯇꯧꯔꯕ ꯀꯁ꯭ꯇꯃꯁ ꯑꯦꯛꯁꯆꯦꯟꯖ ꯔꯦꯠ ꯑꯁꯤ ꯌꯥꯝꯅ ꯁꯤꯖꯤꯟꯅꯕꯅꯤ; ꯅꯍꯥꯛꯀꯤ ꯔꯤꯇꯔꯅꯒꯤꯗꯃꯛ ꯀꯔꯤ ꯔꯦꯠ ꯁꯤꯖꯤꯟꯅꯒꯗꯕꯒꯦ ꯍꯥꯌꯅ ꯅꯍꯥꯛꯀꯤ ꯀꯁ꯭ꯇꯃꯁ ꯕ꯭ꯔꯣꯀꯔ ꯅꯠꯔꯒꯥ ꯑꯦꯀꯥꯎꯟꯇꯦꯟꯇꯇ ꯍꯪꯕꯤꯌꯨ꯫
ꯁꯦꯃꯄꯜ ꯈꯨꯗꯝ
ꯂꯨꯗꯤꯌꯥꯅꯥꯒꯤ ꯅꯤꯇꯋꯤꯌꯔ ꯑꯦꯛꯁꯄꯣꯔꯇꯔ ꯑꯃꯅ (ꯁ꯭ꯇꯦꯠ 03) LUT ꯃꯅꯨꯡꯗ ꯗꯨꯕꯥꯏꯒꯤ ꯕꯥꯏꯌꯔ ꯑꯃꯗ ꯁ꯭ꯋꯦꯇꯔ 500 ꯊꯥꯏ꯫ ꯔꯦꯠ ꯑꯃꯃꯛꯇ ₹600, ꯑꯦꯛꯁꯆꯦꯟꯖ ꯔꯦꯠ 1 AED = ₹24.10꯫
| ꯑꯥꯏꯇꯦꯝ | HSN | ꯃꯁꯤꯡ | ꯔꯦꯠ | ꯃꯃꯜ | IGST |
|---|---|---|---|---|---|
| ꯃꯤꯅꯤꯡꯒꯤ ꯎꯜ ꯁ꯭ꯋꯦꯇꯔ | 61101100 | 500 | ₹600 | ₹3,00,000 | 0% (LUT) |
ꯏꯟꯚꯣꯏꯁ ꯃꯃꯜ ₹3,00,000 = AED 12,448.13꯫ ꯄ꯭ꯔꯤꯟꯠ ꯇꯧꯕ ꯑꯦꯟꯗꯣꯔꯁꯃꯦꯟꯠ ꯑꯁꯤ “under bond or letter of undertaking without payment of integrated tax” ꯑꯗꯨꯅꯤ, LUT ꯔꯦꯐꯔꯦꯟꯁ, ꯀꯟꯠꯔꯤ “United Arab Emirates (AE)”, ꯄꯣꯔꯠ INNSA1 ꯑꯃꯁꯨꯡ ꯐꯥꯏꯜ ꯇꯧꯔꯕ ꯃꯇꯨꯡ ꯁꯤꯞꯤꯡ ꯕꯤꯜ ꯂꯣꯌꯅꯅ꯫