ꯑꯦꯛꯁꯄꯣꯔꯠ ꯏꯟꯚꯣꯏꯁ › IGST ꯅꯠꯔꯒꯥ LUT ꯃꯅꯨꯡꯗ ꯑꯦꯛꯁꯄꯣꯔꯠ

IGST ꯂꯩꯅ ꯑꯦꯛꯁꯄꯣꯔꯠ ꯅꯠꯔꯒꯥ IGST ꯂꯩꯇꯅ LUT ꯃꯅꯨꯡꯗ?

ꯄꯣꯠꯂꯝ ꯑꯃꯁꯨꯡ ꯁꯔꯚꯤꯁꯀꯤ ꯑꯦꯛꯁꯄꯣꯔꯠ, ꯑꯃꯁꯨꯡ SEZ ꯌꯨꯅꯤꯠ ꯑꯃꯁꯨꯡ ꯗꯦꯚꯂꯄꯔꯁꯤꯡꯗ ꯁꯞꯂꯥꯏ ꯑꯁꯤ “zero-rated” ꯅꯤ: ꯃꯃꯜꯗ GST ꯑꯃꯠꯇ ꯂꯩꯒꯗꯕ ꯅꯠꯇꯦ꯫ ꯃꯗꯨꯗ ꯌꯧꯅꯕ ꯃꯍꯧꯁꯤꯡ ꯑꯅꯤ ꯂꯩ, ꯑꯃꯁꯨꯡ ꯏꯟꯚꯣꯏꯁꯅ ꯅꯍꯥꯛꯅ ꯀꯅꯥ ꯈꯅꯈꯤꯕꯒꯦ ꯎꯠꯏ꯫

ꯑꯣꯄꯁꯟ 1: LUT ꯅꯠꯔꯒꯥ ꯕꯣꯟꯗ ꯃꯅꯨꯡꯗ, IGST ꯂꯩꯇꯅ

• ꯑꯦꯛꯁꯄꯣꯔꯠ ꯇꯧꯕꯒꯤ ꯃꯃꯥꯡꯗ GST ꯄꯣꯔꯇꯦꯂꯗ FORM GST RFD-11 ꯗ Letter of Undertaking (ꯅꯠꯔꯒꯥ ꯕꯣꯟꯗ ꯑꯃ) ꯐꯥꯏꯜ ꯇꯧꯕꯤꯌꯨ꯫ ꯃꯁꯤ ꯀꯌꯥ ꯃꯇꯃꯗ ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯜ ꯏꯌꯔ ꯈꯨꯗꯤꯡꯗ ꯐꯥꯏꯜ ꯇꯧꯏ꯫
• ꯏꯟꯚꯣꯏꯁꯇ 0% IGST ꯑꯃꯁꯨꯡ “under bond or letter of undertaking without payment of integrated tax” ꯑꯦꯟꯗꯣꯔꯁꯃꯦꯟꯠ ꯂꯩ꯫ ꯃꯦꯀꯔꯗ LUT ꯔꯦꯐꯔꯦꯟꯁ (ARN) ꯏꯕꯤꯌꯨ꯫
• ꯃꯇꯨꯡꯗ ꯅꯍꯥꯛꯅ ꯁꯤꯖꯤꯟꯅꯕ ꯉꯃꯗꯕ ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯇꯀꯤ ꯔꯤꯐꯟꯗ ꯀ꯭ꯂꯦꯝ ꯇꯧꯕ ꯌꯥꯏ꯫
• ꯃꯇꯝ ꯂꯤꯃꯤꯠ (Rule 96A): ꯄꯣꯠꯂꯝ ꯏꯟꯚꯣꯏꯁꯀꯤ ꯇꯥꯡꯗꯒꯤ 3 ꯊꯥ ꯃꯅꯨꯡꯗ ꯏꯟꯗꯤꯌꯥꯗꯒꯤ ꯂꯥꯟꯗꯣꯛꯒꯗꯕꯅꯤ, ꯑꯃꯁꯨꯡ ꯁꯔꯚꯤꯁꯒꯤꯗꯃꯛ ꯄꯦꯃꯦꯟꯠ ꯐꯣꯔꯦꯟ ꯑꯦꯛꯁꯆꯦꯟꯖꯗ (ꯅꯠꯔꯒꯥ RBI ꯅ ꯌꯥꯍꯜꯂꯕ ꯃꯐꯝꯗ ꯔꯨꯄꯤꯌꯥꯗ) 1 ꯆꯍꯤ ꯃꯅꯨꯡꯗ ꯂꯥꯛꯒꯗꯕꯅꯤ꯫ ꯅꯠꯇ꯭ꯔꯕꯗꯤ, ꯀꯃꯤꯁꯅꯔꯅ ꯃꯇꯝ ꯍꯦꯟꯅ ꯄꯤꯗ꯭ꯔꯕꯗꯤ, ꯃꯇꯝ ꯑꯗꯨ ꯂꯣꯏꯔꯕ ꯃꯇꯨꯡ ꯅꯨꯃꯤꯠ 15 ꯃꯅꯨꯡꯗ ꯇꯦꯛꯁ ꯑꯃꯁꯨꯡ ꯏꯟꯇꯔꯦꯁ ꯄꯤꯒꯗꯕꯅꯤ꯫

ꯑꯣꯄꯁꯟ 2: IGST ꯄꯦ ꯇꯧꯗꯨꯅ

• ꯏꯟꯚꯣꯏꯁꯇ ꯃꯇꯧ ꯑꯣꯏꯕ ꯔꯦꯠꯇ IGST ꯂꯧꯕꯤꯌꯨ ꯑꯃꯁꯨꯡ ꯅꯍꯥꯛꯀꯤ GSTR-3B ꯗ ꯄꯤꯕꯤꯌꯨ꯫
• ꯄꯣꯠꯂꯝꯒꯤꯗꯃꯛ, ꯀꯁ꯭ꯇꯃꯁꯇ ꯐꯥꯏꯜ ꯇꯧꯔꯕ ꯁꯤꯞꯤꯡ ꯕꯤꯜ ꯅ ꯔꯤꯐꯟꯗ ꯑꯦꯞꯂꯤꯀꯦꯁꯟ ꯑꯣꯏꯅ ꯊꯕꯛ ꯇꯧꯏ꯫ GSTR-1 ꯒꯤ Table 6A ꯗ ꯅꯍꯥꯛꯅ ꯄꯤꯕ ꯑꯦꯛꯁꯄꯣꯔꯠ ꯏꯟꯚꯣꯏꯁ ꯗꯤꯇꯦꯜ ꯁꯤꯞꯤꯡ ꯕꯤꯜꯒꯥ ꯃꯥꯟꯅꯕ ꯌꯦꯡꯏ, ꯑꯃꯁꯨꯡ IGST ꯔꯤꯐꯟꯗ ꯅꯍꯥꯛꯀꯤ ꯕꯦꯡꯛ ꯑꯦꯀꯥꯎꯟꯇꯇ ꯄꯤꯏ꯫
• ꯁꯔꯚꯤꯁ ꯑꯃꯁꯨꯡ SEZ ꯁꯞꯂꯥꯏꯒꯤꯗꯃꯛ, ꯔꯤꯐꯟꯗ GST ꯄꯣꯔꯇꯦꯂꯗ ꯑꯞꯂꯥꯏ ꯇꯧꯏ꯫

SEZ ꯁꯞꯂꯥꯏ

SEZ ꯌꯨꯅꯤꯠ ꯅꯠꯔꯒꯥ ꯗꯦꯚꯂꯄꯔꯗ ꯁꯞꯂꯥꯏ ꯑꯁꯤ SEZ ꯑꯁꯤ ꯅꯍꯥꯛꯀꯤ ꯃꯁꯥꯒꯤ ꯁ꯭ꯇꯦꯠꯇ ꯂꯩꯔꯕꯁꯨ ꯁ꯭ꯇꯦꯠ ꯇꯨꯅꯕꯒꯤ ꯁꯞꯂꯥꯏ ꯑꯣꯏꯅ ꯌꯦꯡꯏ, ꯃꯔꯝꯅ ꯃꯇꯝ ꯄꯨꯝꯅꯃꯛꯇ IGST (ꯅꯠꯔꯒꯥ LUT ꯃꯅꯨꯡꯗ 0%) ꯂꯩ, CGST ꯑꯃꯁꯨꯡ SGST ꯀꯩꯗꯧꯉꯩꯗꯁꯨ ꯂꯩꯇꯦ꯫ SEZ ꯕꯥꯏꯌꯔꯒꯤ GSTIN ꯏꯟꯚꯣꯏꯁꯇ ꯂꯩꯒꯅꯤ, ꯑꯃꯁꯨꯡ ꯏ-ꯏꯟꯚꯣꯏꯁꯀꯤ ꯃꯈꯜ SEZWP ꯅꯠꯔꯒꯥ SEZWOP ꯅꯤ꯫

ꯀꯔꯤ ꯍꯦꯟꯅ ꯐꯕꯒꯦ?

ꯄꯤꯀꯄ ꯑꯦꯛꯁꯄꯣꯔꯇꯔ ꯌꯥꯝꯅ LUT ꯁꯤꯖꯤꯟꯅꯏ꯫ ꯈꯅꯕꯒꯤ ꯃꯃꯥꯡꯗ ꯅꯍꯥꯛꯀꯤ ꯑꯦꯀꯥꯎꯟꯇꯦꯟꯇꯇ ꯍꯪꯕꯤꯌꯨ, ꯃꯔꯨ ꯑꯣꯏꯅ ꯃꯁꯥꯒꯤ ꯔꯤꯐꯟꯗ ꯅꯤꯌꯝ ꯂꯩꯕ ꯄꯣꯠꯂꯝꯒꯤꯗꯃꯛ꯫