ᱮᱠᱥᱯᱚᱨᱴ ᱤᱱᱵᱷᱚᱭᱮᱥ › ᱮᱠᱥᱯᱚᱨᱴ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱯᱷᱚᱨᱢᱮᱴ
GST ᱨᱮ ᱮᱠᱥᱯᱚᱨᱴ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱯᱷᱚᱨᱢᱮᱴ
ᱮᱠᱥᱯᱚᱨᱴ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱫᱚ ᱛᱤᱱ ᱵᱟᱹᱲᱛᱤ ᱞᱟᱭᱤᱱ ᱥᱟᱶ GST ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱠᱟᱱᱟ᱾ CGST Rules ᱨᱮᱭᱟᱜ Rule 46 ᱫᱚ ᱚᱱᱟ ᱠᱚ ᱪᱮᱫ ᱠᱟᱱᱟ ᱵᱟᱛᱟᱣᱟ; ᱠᱚᱥᱴᱚᱢ, ᱟᱢᱟᱜ ᱵᱮᱸᱠ ᱟᱨ ᱠᱤᱨᱤᱧᱤᱭᱟᱹ ᱨᱮᱭᱟᱜ ᱤᱢᱯᱚᱨᱴᱟᱨ ᱵᱟᱠᱤ ᱧᱮᱞᱟ᱾
ᱚᱱᱟ ᱨᱮ ᱪᱮᱫ ᱩᱫᱩᱜ ᱞᱟᱹᱠᱛᱤ
- ᱡᱚᱛᱚ ᱡᱟᱦᱟᱸ ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱩᱫᱩᱜ ᱟᱭ: ᱟᱢᱟᱜ ᱧᱩᱛᱩᱢ, ᱴᱷᱤᱠᱟᱹᱱᱟ ᱟᱨ GSTIN, ᱥᱮᱨᱢᱟ ᱨᱮ ᱵᱟᱝ ᱢᱤᱞᱟᱹᱣ ᱥᱤᱨᱤᱭᱟᱞ ᱱᱚᱢᱵᱚᱨ, ᱛᱟᱨᱤᱠ, ᱵᱟᱛᱟᱣ, HSN ᱥᱮ SAC ᱠᱳᱰ, ᱢᱟᱫᱷᱟ, ᱵᱟᱛᱟᱣ, IGST ᱨᱮᱴ ᱟᱨ ᱴᱟᱠᱟ, ᱥᱚᱯᱞᱟᱭ ᱴᱷᱟᱶ, ᱟᱨ ᱟᱢᱟᱜ ᱥᱚᱦᱤ᱾
- ᱮᱱᱰᱚᱨᱥᱢᱮᱱᱴ, ᱪᱤᱛᱷᱤ ᱟᱠᱷᱚᱨ ᱞᱮᱠᱟᱛᱮ, ᱡᱟᱦᱟᱱ ᱞᱟᱹᱠᱛᱤ ᱚᱱᱟ ᱞᱮᱠᱟᱛᱮ:
- 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
- ᱥᱟᱫᱷᱟᱨᱚᱬ ᱠᱤᱨᱤᱧᱤᱭᱟᱹ ᱰᱤᱴᱮᱞ ᱨᱮᱭᱟᱜ ᱵᱚᱫᱚᱞ ᱨᱮ: ᱧᱟᱢᱤᱡ ᱨᱮᱭᱟᱜ ᱧᱩᱛᱩᱢ ᱟᱨ ᱴᱷᱤᱠᱟᱹᱱᱟ, ᱰᱤᱞᱤᱵᱷᱟᱨᱤ ᱴᱷᱤᱠᱟᱹᱱᱟ, ᱟᱨ ᱥᱮᱱᱚᱜ ᱫᱤᱥᱚᱢ ᱨᱮᱭᱟᱜ ᱧᱩᱛᱩᱢ᱾
ᱠᱚᱥᱴᱚᱢ ᱟᱨ ᱵᱮᱸᱠ ᱞᱳᱰᱤᱝ ᱯᱚᱨᱴ, ᱥᱤᱯᱤᱝ ᱵᱤᱞ ᱱᱚᱢᱵᱚᱨ ᱟᱨ ᱛᱟᱨᱤᱠ, ᱠᱨᱮᱱᱥᱤ ᱟᱨ ᱰᱤᱞᱤᱵᱷᱟᱨᱤ ᱥᱚᱨᱛᱚ (FOB, CIF…) ᱦᱚᱸ ᱞᱟᱹᱠᱛᱤ ᱥᱟᱵᱟᱭ ᱟ᱾ ᱱᱚᱶᱟ ᱢᱮᱠᱟᱨ ᱯᱚᱨᱴ, ᱥᱤᱯᱤᱝ ᱵᱤᱞ, ᱠᱨᱮᱱᱥᱤ ᱟᱨ ᱮᱠᱥᱪᱮᱱᱡ ᱨᱮᱴ ᱯᱨᱤᱱᱴ ᱟᱭ; ᱰᱤᱞᱤᱵᱷᱟᱨᱤ ᱥᱚᱨᱛᱚ ᱱᱚᱴ ᱨᱮ ᱚᱞ ᱢᱮ᱾
ᱠᱨᱮᱱᱥᱤ
GST ᱫᱚ ᱨᱩᱯᱤᱭᱟ ᱨᱮ ᱞᱮᱠᱷᱟ ᱟᱨ ᱨᱤᱯᱚᱨᱴ ᱦᱩᱭᱩᱜᱼᱟ᱾ ᱨᱮᱴ ₹ ᱨᱮ ᱟᱨ ᱟᱢ ᱡᱟᱦᱟᱸ ᱮᱠᱥᱪᱮᱱᱡ ᱨᱮᱴ ᱵᱮᱵᱷᱟᱨ ᱟᱢ ᱚᱱᱟ ᱚᱞ ᱢᱮ; ᱤᱱᱵᱷᱚᱭᱮᱥ ᱫᱚ ᱵᱟᱦᱨᱮ ᱠᱨᱮᱱᱥᱤ ᱨᱮ ᱢᱩᱴ ᱦᱚᱸ ᱩᱫᱩᱜ ᱟᱭ᱾ ᱢᱟᱞ ᱞᱟᱹᱜᱤᱫ ᱥᱤᱯᱤᱝ ᱵᱤᱞ ᱨᱮᱭᱟᱜ ᱛᱟᱨᱤᱠ ᱞᱟᱹᱜᱤᱫ ᱱᱚᱴᱤᱯᱷᱟᱭ ᱟᱠᱟᱱ ᱠᱚᱥᱴᱚᱢ ᱮᱠᱥᱪᱮᱱᱡ ᱨᱮᱴ ᱫᱚ ᱥᱟᱫᱷᱟᱨᱚᱬ ᱨᱮᱯᱷᱟᱨᱮᱱᱥ; ᱟᱢᱟᱜ ᱨᱤᱴᱚᱨᱱ ᱞᱟᱹᱜᱤᱫ ᱪᱮᱫ ᱨᱮᱴ ᱵᱮᱵᱷᱟᱨ ᱞᱟᱹᱠᱛᱤ ᱚᱱᱟ ᱟᱢᱟᱜ ᱠᱚᱥᱴᱚᱢ ᱵᱨᱳᱠᱚᱨ ᱥᱮ ᱠᱷᱟᱛᱟ ᱞᱮᱠᱷᱟ ᱜᱚᱲᱚᱭᱤᱡ ᱴᱷᱮᱱ ᱠᱩᱞᱟᱹᱣ ᱢᱮ᱾
ᱢᱤᱫ ᱠᱟᱹᱢᱤ ᱞᱮᱠᱟᱱ ᱱᱚᱢᱩᱱᱟ
ᱞᱩᱰᱷᱤᱭᱟᱱᱟ ᱨᱮᱭᱟᱜ ᱢᱤᱫ ᱱᱤᱴᱣᱮᱭᱟᱨ ᱮᱠᱥᱯᱚᱨᱴᱟᱨ (ᱨᱟᱡᱽ 03) LUT ᱛᱮ ᱫᱩᱵᱟᱭ ᱨᱮᱱᱟᱜ ᱠᱤᱨᱤᱧᱤᱭᱟᱹ ᱴᱷᱮᱱ 500 ᱥᱩᱭᱮᱴᱟᱨ ᱠᱩᱞᱟ᱾ ᱨᱮᱴ ᱢᱤᱫ ᱢᱤᱫ ᱞᱟᱹᱜᱤᱫ ₹600, ᱮᱠᱥᱪᱮᱱᱡ ᱨᱮᱴ 1 AED = ₹24.10᱾
| ᱟᱭᱴᱮᱢ | HSN | ᱢᱟᱫᱷᱟ | ᱨᱮᱴ | ᱵᱟᱛᱟᱣ | IGST |
|---|---|---|---|---|---|
| ᱯᱩᱨᱩᱥ ᱨᱮᱭᱟᱜ ᱚᱞ ᱥᱩᱭᱮᱴᱟᱨ | 61101100 | 500 | ₹600 | ₹3,00,000 | 0% (LUT) |
ᱤᱱᱵᱷᱚᱭᱮᱥ ᱵᱟᱛᱟᱣ ₹3,00,000 = AED 12,448.13᱾ ᱯᱨᱤᱱᱴ ᱦᱩᱭ ᱟᱠᱟᱱ ᱮᱱᱰᱚᱨᱥᱢᱮᱱᱴ ᱫᱚ "under bond or letter of undertaking without payment of integrated tax" ᱠᱟᱱᱟ, LUT ᱨᱮᱯᱷᱟᱨᱮᱱᱥ, ᱫᱤᱥᱚᱢ "United Arab Emirates (AE)", ᱯᱚᱨᱴ INNSA1 ᱟᱨ ᱥᱤᱯᱤᱝ ᱵᱤᱞ ᱫᱟᱠᱷᱤᱞ ᱦᱩᱭ ᱞᱟᱦᱟ ᱥᱟᱶ᱾