vuqdzef.

kdk
 ifjp;

 th,lVh dk Hkkjrh; vFkZO;oLFkk esa izHkko

 Hkkjr dh VSDl O;oLFkk esa th,lVh dh mi;ksfxrk

 laHkkfor ykHk

 O;kikj vkSj m|ksx ds fy,

 dsUnz vkSj jkT; ljdkj ds fy,

 miHkksDrkvks ds fy,

 th,lVh dh vko”;drk

 th,lVh dh eq[; ckrsa

 th,lVh dk vke yksxks ij izHkko

 th,lVh dk O;olk;ksa ij izHkko

 th,lVh ds Qk;nsa

 th,lVh dh izfdz;k

 fu’d’kZ

1
2
oLrq ,oa lsok dj ¼Hkkjr½

xqM~l ,aM lfoZflt VSDl ;k oLrq ,oa lsok dj ¼ la{ksi es%

olsd ;k th,lVh vaxzsth% GST] vaxzsth% Goods and Services

Tax½ Hkkjr esa 9 tqykbZ 2017 ls ykxw ,d egRoiw.kZ

vçR;{k dj O;oLFkk gS ftls ljdkj o dbZ vFkZ'kkfL=;ksa }kjk

bls Lora=rk ds i'pkr~ lcls cM+k vkfFkZd lq/kkj crk;k gSA

blls dsUæ ,oe~ fofHkUu jkT; ljdkjksa }kjk fHkUu fHkUu

njksa ij yxk, tk jgs fofHkUu djksa dks gVkdj iwjs ns'k ds fy,

,d gh vçR;{k dj ç.kkyh ykxw dh tk,xh ftlls Hkkjr dks ,dh—r

lk>k cktkj cukus esa enn feysxhA Hkkjrh; lafo/kku esa bl dj

O;oLFkk dks ykxw djus ds fy, la'kks/ku fd;k x;k gSA

1 tqykbZ 2017 ls iwoZ fdlh Hkh lkeku ij dsaæ ,oa jkT; ljdkj

ds }kjk dbZ rjg ds vyx&vyx dj yxkrh gSa ysfdu th,lVh vkus

ls lHkh rjg ds lkekuksa ij ,d tSlk gh dj yxk;k tk,xk iwoZ esa

fdlh Hkh lkeku ij 30 ls 35% rd dj nsuk iM+rk Fkk dqN

3
phtksa ij rks çR;{k vçR;{k :i ls yxk;k tkus okyk dj 50% ls

T;knk gksrk Fkk th,lVh vkus ds ckn ;g dj vf/kdre 28 çfr'kr

gks tk,xk ftlesa dksbZ Hkh vçR;{k dj ugha gksxk th,lVh

Hkkjr dh vFkZO;oLFkk dks ,d ns'k ,d dj okyh vFkZO;oLFkk

cuk nsxkA fQygky Hkkjroklh 17 vyx&vyx rjg ds dj pqdkrs

gSa tcfd th,lVh ykxw gksus ds ckn dsoy ,d gh rjg dk dj fn;k

tk,xk blds ykxq gksrs gh ,Dlkbt MîwVh] lfoZl VSDl] oSV]

euksjatu dj] yXtjh dj tSls cgqr lkjs dj [kRe gks tk,axsA

th,lVh ykxw gksus ds ckn fdlh Hkh lkeku vkSj lsok ij dj

ogka yxsxk tgka og fcdsxk th,lVh vyx&vyx Lrj ij yxus okys

,Dlkbt MîwVh] ,fM'kuy ,Dlkbt MîwVh]lsaVªy lsYl VSDl]

oSV] yDtjh VSDl] lfoZl dj] bR;kfn dh txg vc dsoy th,lVh

yxsxkA th,lVh ifj"kn us 66 rjg ds çksMDV~l ij VSDl dh njsa

?kVkbZ gSaA

4
dsaæh; eaf=eaMy us pkj th,lVh dkuwuksa ,dh—r th,lVh

fo/ks;d] dsUæh; th,lVh fo/ks;d] eqvkotk fo/ks;d vkSj la?k

jkT; th,lVh fo/ks;d dks eatwjh nh- bls igys th,lVh ifj"kn us

yxHkx Ng eghuksa rd pyh 12 cSBdksa esa eatwjh ns nh

Fkh-

vc laln }kjk fo/ks;d ikfjr fd;k tkuk gS] tcfd jkT; th,lVh fo/ks;d

dks çR;sd jkT; dh fo/kku lHkkvksa }kjk ikfjr djuk vko';d gSA

5
eky vkSj lsok dj

eky vkSj lsok dj ¼th,lVh½ Hkkjr Hkj esa ,d vçR;{k dj ykxw

gS tks dsaæh; vkSj jkT; ljdkjksa }kjk yxk, x, dbZ dSLdsM

djksa dks cnyrk gSA bls lafo/kku ¼,d lkS vkSj igys

la'kks/ku½ vf/kfu;e 2017 ds :i esa is'k fd;k x;k Fkk] lafo/kku

122 osa la'kks/ku fo/ks;d ds ikfjr gksus ds ckn th,lVh th,lVh

ifj"kn }kjk lapkfyr gS vkSj blds v/;{k Hkkjr ds foÙk ea=h

gSaA th,lVh ds rgr] oLrqvksa vkSj lsokvksa dks fuEu njksa

ij yxk;k tkrk gS] 0%] 5%] 12% vkSj 18% eksVs dherh vkSj

v/kZ dherh iRFkjksa ij 0-25% dh ,d fo'ks"k nj vkSj lksus ij

3% dh nj gSA blds vykok 15% ;k vU; njsa 28% th,lVh ds

Åij lslsaV is;] yDtjh dkjksa vkSj rEckdw mRiknksa tSlh dqN

oLrqvksa ij ykxw gksrh gSA vktknh ds 70 o"kksaZ esa ljdkj

dk Hkkjr dk lcls cM+k dj lq/kkj gksus ds ckn] lkeku vkSj

lsok dj ¼th,lVh½ dks 30 twu 2017 dh vk/kh jkr dks 'kq: fd;k

6
x;k Fkk] gkykafd dkuwu cukus dh çfØ;k 17 lky yx xbZ

¼2000 ls tc ;g igyk çLrko Fkk½A laln ds dsaæh; g‚y esa

laln ds nksuksa lnuksa ds ,d ,sfrgkfld e/;jkf= ¼30 twu ls 1

tqykbZ 2017½ l= dk 'kqHkkjaHk fd;k x;k] ysfdu blds rqjar

ckn foi{k us cfg"dkj fd;k vkSj viuh ukdkeh dks fn[kkus ds fy,

ckgj pyus dk QSlyk fd;kA oghA dkaxzsl ds lnL;ksa us

th,lVh ç{ksi.k dk cfg"dkj fd;kA os r`.kewy dkaxzsl ds

lnL;ksa] Hkkjr ds dE;qfuLV ikfVZ;ksa vkSj Mh,eds ds

lnL;ksa }kjk 'kkfey gq,] ftUgksaus dfFkr rkSj ij fo|eku

djk/kku ç.kkyh ds chp dksbZ varj ugha ik;k] vkSj blfy, nkok

fd;k fd ljdkj dsoy ekStwnk djk/kku ç.kkyh dks fQj ls fjczkaM

djus dh dksf'k'k dj jgh gS] ysfdu bls blls Hkh cnrj cuk fn;k

x;k gSA vke oLrqvksa dh ekStwnk njksa esa c<+ksrjh vkSj

yDtjh oLrqvksa dh njsa de djds vke yksx dbZ vkykspdksa

us crk;k fd th,lVh nSfud lkekuksa dh dherksa esa btkQk

djsxh vkSj dbZ Hkkjrh;ksa ij çfrdwy çHkko Mkysxk] [kkldj

7
e/;] fupys e/; vkSj xjhc oxZA th,lVh dks 'kq: esa ,d vçR;{k dj

ds lkFk dbZ vçR;{k djksa dks cnyus dk çLrko fn;k x;k FkkA

ns'k dh 2 fVªfy;u M‚yj dh vFkZO;oLFkk dks ukVdh; rkSj ij

u;h vk—fr çnku djus ds fy, gkykafd] c<+rh ykxrksa vkSj

ijs'kkfu;ksa ds dkj.k bls fofHkUu ekspksaZ ls rst

vkykspukvksa ls iwjk fd;k x;k gS ftlls ;g vke ukxfjdksa ds

dkj.k gksxkA Hkkjr esa th,lVh dh nj flaxkiqj tSls nwljs

ns'kksa esa yxkbZ xbZ nksxquh ls pkj xquk gSA

Hkkjr esa o"kZ 1991 ls dj lq/kkjksa dh ftl çfØ;k dh 'kq#vkr

gqbZ gS] mldk mís'; iwjs ns'k esa oLrqvksa ,oa lsokvksa ij

,d leku dj ç.kkyh dks ykxw djuk gS] ftlls djkjksi.k dh çfØ;k

dks lgt vkSj ljy cukrs gq, dj ç.kkyh dh tfVyrk dks de fd;k tk

lds| blls ,d vkSj tgka Hkkjr esa csgrj çrhLi/kkZRed

dkjksckjh ekgkSy cukus esa lgwfy;r gksxh] ogha nwljh vkSj

blls ljdkj ds jktLo esa rhoz o`f) dh Hkh laHkkouk gSA

8
bl lanHkZ esa vçR;{k djksa esa lq/kkj dh fn'kk esa oSV

¼ewY; laofnZ~/kr dj½ dh vxyh dM+h ds #i esa ÞoLrq ,oa

lsok djß ,d egRoiw.kZ iM+ko gS| oLrq ,oa lsok dj oLrqvksa

,oa lsokvksa ij yxk;k tkus okyk ,d ,dh—r vçR;{k dj gS] ftlls

dsaæh; mRikn 'kqYd] jkT; Lrjh; osV] pqaxh] Ø; dj] foykflrk

dj] euksjatu 'kqYd] lsok dj vkfn 'kkfey gSA

oLrq ,oa lsok dj dk vkjksi.k vkiwfrZ ,oa mi;ksx ds vafre pj.k

ij fd;k tk,xk ;g dj ewY;o/kZu ds çR;sd Lrj ij vfuok;Z :i ls

yxk;k tk,xk blesa çR;sd pj.k ij fdlh Hkh vkiwfrZdrkZ dks

VSDl ØsfMV flLVe ds ek/;e ls bldh HkjikbZ djus dh vuqefr

gksrh gS blesa xzkgd dks dsoy vkiwfrZ J`a[kyk ds vafre

pj.k ij vkjksfir dj dk gh Hkqxrku djuk gksrk gSA

oLrq ,oa lsok laca/kh dj lq/kkj dks Lora=rk ds i'pkr fd;k tkus

okyk lcls cM+k ,oa nwjxkeh çHkko okyk dj&lq/kkj crk;k tk

jgk gS bldh i`"BHkwfe o"kZ 2006&07 ds ctV esa rS;kj

9
gksrs ns[kh tk ldrh gS] tc rRdkyhu foÙk ea=h ih fpnacje us

bls çLrkfor djrs gq, 1 vçSy] 2010 ls ykxw djus dh ckr dgh

FkhA

vxLr 2009 esa 13osa foÙk vk;ksx ds v/;{k Jh fot; dsydj dh

v/;{krk esa oLrq ,oa lsok dj ij fopkj&foe'kZ djus ds fy,

jk"Vªh; lEesyu dk vk;kstu fd;k x;k bl lHkk esa dsydj egksn;

us oLrq ,oa lsok dj dks ykxw djus esa dsaæ&jkT; ds e/;

lg;ksx ,oa rkyesy dks vfuok;Z 'krZ crk;k rFkk dsaæ ljdkj dks

jkT;ksa dh bl eqís ij mRiUu fparkvksa ds çfr laosnu'khy

joS;k viukus dh Hkh lykg nh

bl ;k=k dh vxyh dM+h tqykbZ] 2010 esa ml le; tqM+rh gS]

tc rRdkyhu foÙk ea=h us oLrq ,oa lsok dj laca/kh ,dy nj

çLrkfor djrs gq, 3 o"khZ; ;kstuk çLrqr dh| blesa jkT;ksa

gsrq {kfriwfrZ ds çko/kkuksa dks Hkh 'kkfey djus dh ckr

Fkh| ekpZ] 2011 esa ljdkj us oLrq ,oa lsok dj laca/kh

10
115oka la'kks/ku fo/ks;d çLrkfor fd;k| blds varxZr dsaæ o

jkT;ksa ds e/; csgrj rkyesy dk;e djus gsrq dsaæh; foÙk

ea=h dh v/;{krk esa oLrq ,oa lsok dj ifj"kn ds xBu dk

çko/kku fd;k x;kA

11
th,lVh dk Hkkjrh; vFkZO;oLFkk esa çHkko

Hkkjr esa ,d leku oLrq ,oa lsok dj ¼GST½ ykxw djus okyk

lafo/kku ¼122oka la'kks/ku½ fo/ks;d 2014 jkT;lHkk esa

loZlEefr ls ikfjr dj fn;k x;kA th,lVh] Hkkjr ds dj <kapsa esa

lq/kkj dk ,d cgqr cM+k dne gSA GST ds ckjs esa dqN

egRoiw.kZ ckrsa%

oLrq ,ao lsok dj ¼Goods and Service Tax½ ,d vçR;{k dj

¼Indirect Tax½] dkuwu gSA th,lVh ,d ,dh—r dj gS tks

oLrqvksa vkSj lsokvksa nksuksa ij yxsxkA th,lVh ykxw

gksus ls iwjk ns'k] ,dh—r cktkj esa rCnhy gks tk,xk vkSj

T;knkrj vçR;{k dj tSls dsaæh; mRikn 'kqYd ¼Excise½] lsok

dj ¼Service Tax½] oSV ¼Vat½] euksjatu] foykflrk] y‚Vjh

VSDl vkfn th,lVh esa lekfgr gks tk,axsA blls iwjs Hkkjr esa

,d gh çdkj dk vçR;{k dj yxsxkA

12
dsaæh; eaf=eaMy us pkj th,lVh dkuwuksa ,dh—r th,lVh

fo/ks;d] dsUæh; th,lVh fo/ks;d] eqvkotk fo/ks;d vkSj la?k

jkT; th,lVh fo/ks;d dks eatwjh nh- bls igys th,lVh ifj"kn us

yxHkx Ng eghuksa rd pyh 12 cSBdksa esa eatwjh ns nh

FkhA

vc laln }kjk fo/ks;d ikfjr fd;k tkuk gS] tcfd jkT; th,lVh fo/ks;d

dks çR;sd jkT; dh fo/kku lHkkvksa }kjk ikfjr djuk vko';d gSA

th,lVh Hkkjr dks ,d lkekU; cktkj esa cny nsxh] blls O;kikj

djus esa vf/kd vklkuh gksxh vkSj lHkh {ks=ksa esa

daifu;ksa dh ykxrksa esa Hkkjh cpr gksxh- vf/kdka'k

dsUæh; vkSj jkT; djksa dks ,d gh dj esa ykdj vkSj laiw.kZ

ewY; J`a[kyk esa ysunsu ds fy, iwoZ&Lrjh; djksa dk

lsV&v‚Q djds] ;g dSLdsfMax ds [kjkc çHkkoksa dks de

djsxk] çfrLi/kkZ esa lq/kkj djus ds lkFk lkFk dkjksckj dh

rjyrk vuqikr esa Hkh lq/kkj djsxkA

13
gkykafd th,lVh dh nj vHkh r; ugha dh xbZ gS- ysfdu m|ksx

fujh{kdksa us vius çHkko x.kuk esa ,d ljdkjh iSuy }kjk

flQkfj'k dh xbZ 18% dh nj dks Lohdkj fd;k gSA

th,lVh dk dk;kZUo;u 1 tqykbZ 2017 ls gksuk gS- blesa

fofHkUu lkeku vkSj lsok,a gSa] budh th,lVh }kjk fu/kkZfjr

fofHkUu njsa gksaxh] tks mudh ykxr dks çHkkfor dj ldrh

gSa- bl vkfVZdy esa geus Hkkjrh; vFkZO;oLFkk ij th,lVh ds

ldkjkRed çHkkoksa dk o.kZu djus dk ç;kl fd;k gS%

14
Hkkjr dh VSDl O;oLFkk esa GST dh mi;ksfxrk

Hkkjr dk orZeku dj <kapk ¼Tax Structure½ cgqr gh tfVy gSA

Hkkjrh; lafo/kku ds vuqlkj eq[; :i ls oLrqvksa dh fcØh ij dj

yxkus dk vf/kdkj jkT; ljdkj vkSj oLrqvksa ds mRiknu o

lsokvksa ij dj yxkus dk vf/kdkj dsaæ ljdkj ds ikl gSA bl dkj.k

ns'k esa vyx vyx rjg ds dj ykxw gS] ftlls ns'k dh orZeku dj

O;oLFkk cgqr gh tfVy gSA daifu;ksa vkSj NksVs O;olk;ksa

ds fy, fofHkUu çdkj ds dj dkuwuksa dk ikyu djuk ,d eqf'dy

gksrk gSA

VSDl ij VSDl ugha yxsxk

vçR;{k dj ¼Indirect Taxation System½ O;oLFkk esa dj&Hkkj

vafre miHkksäk dks ogu djuk iM+rk gS] ysfdu dj dk laxzg.k

¼Collection of Tax½ O;olkf;;ksa }kjk fd;k tkrk gSA O;olk;h

dks [kjhns x, eky ij pqdk, x, dj dh ØsfMV ¼Input Credit½

feyrh gS ftldk mi;ksx og vius dj ds Hkqxrku esa dj ldrk gSA

15
bl O;oLFkk ls dj dsoy ewY; lao/kZu ¼fcØh – [kjhn½ ;k

¼Value Addition½ ij gh yxrk gSA O;olk;h miHkksäk ls dj

laxzfgr djrk gS vkSj mlesa ls viuh buiqV ØsfMV ¼[kjhns x,

eky ij pqdk, x, dj½ dks ?kVkdj ckdh dj ljdkj dks tek djokrs

gSA

ysfdu orZeku O;oLFkk esa Hkkjr esa dsaæ ljdkj }kjk mRikn

'kqYd ¼Excise Duty½ o lsok dj ¼Service Tax½ vkSj jkT; ljdkj

}kjk fcØh dj ¼VAT or Sales Tax½ yxk;k tkrk gSA bl dkj.k

O;olk;h dks mRikn 'kqYd vkSj lsok dj ds Hkqxrku esa fcØh

dj dh buiqV ØsfMV ¼[kjhns x, eky ij pqdk, x, dj½ dk mi;ksx

ugha dj ldrk vkSj fcØh dj ds Hkqxrku esa lsok dj

¼lsokvksa ij pqdk, x, dj½ vkSj mRikn 'kqYd ¼[kjhns x, eky

ij yxs mRikn 'kqYd½ dh ØsfMV dk mi;ksx ugha dj ldrkA bl

dkj.k orZeku O;oLFkk esa VSDl ij VSDl yx tkrk gS] ftlls

oLrqvksa vkSj lsokvksa dh dher c<+ tkrh gS A

16
GST ykxw gksus ls iwjs ns'k esa ,d gh çdkj dk vçR;{k dj

gksxk ftlls O;olkf;;ksa dks [kjhnh x;h oLrqvksa vkSj

lsokvksa ij pqdk, x, th,lVh dh iwjh ØsfMV ¼Credit½ fey

tk,xh ftldk mi;ksx og cspha x;h oLrqvksa vkSj lsokvksa ij

yxs th,lVh ds Hkqxrku esa dj ldsxkA blls VSDl dsoy ewY;

lao/kZu ij gh yxsxk vkSj VSDl ij VSDl yxkus dh O;oLFkk

lekIr gksxh ftlls ykxr esa deh vk,xhA

17
dj dh ç—fr

th,lVh ,d ewY; of/kZr dj gS tks fd fofuekZrk ls ysdj

miHkksäks rd oLrqsvksa vkSj lsokvksa dh vkiwfrZ ij ,d ,dy

dj gSA çR;s~d pj.k ij Hkqxrku fd;s x;s buiqV djksa dk ykHk

ewY;h lao/kZu ds ckn ds pj.k esa miyC/kS gksxk tks

çR;sjd pj.k esa ewY;i lao/kZu ij th,lVh dks vko';ud :i ls ,d dj

cuk nsrk gSA vafre miHkksäkksvksa dks bl çdkj vkiwfrZ

J`a[kyk esa vafre Mhyj }kjk yxk;k x;k th,lVh gh ogu djuk

gksxkA blls fiNys pj.kksa ds lHkh equkQs lekfIr gks

tk;saxsA

pqaxh] lsaVªy lsYl VSDl ¼lh,lVh½] jkT; Lrj ds lsYl VSDl ;k

oSV] ,aVªh VSDl] y‚Vjh VSDl] LVSai MîwVh] Vsfyd‚e

ykblsal Qh] VuZvksoj VSDl] fctyh ds bLrseky ;k fcØh ij

yxus okys VSDl] lkeku ds VªkaliksVs'kZu ij yxus okys VSDl

18
bR;kfn vusdksa djksa ds LFkku ij vc ;g ,d gh dj ykxw fd;k tk

jgk gSA

19
laHkkfor ykHk

foÙk ea=ky; }kjk tkjh foKfIr ds vuqlkj bl O;oLFkk ls fuEu

ykHk laHkkfor gS

O;krikj vkSj m|ksx ds fy,

 vklku vuqikyu] ikjnf'kZrk% ,d etcwr vkSj O;kyid lwpuk

çkS|ksfxdh ç.kkyh Hkkjr esa th,lVh O;koLFkkvkS dh

uhao gksxh blfy, iathdj.k] fjVuZ] Hkqxrku vkfn tSlh

lHkh dj Hkqxrku lsok,a djnkrkvksa dks v‚uykbu

miyC/kFk gksaxh] ftlls bldk vuqikyu cgqr ljy vkSj

ikjn'khZ gks tk;sxkA

 dj njksa vkSj lajpukvksa dh ,d:irk% th,lVh ;g lqfuf'pr

djsxk fd vçR;g{k dj njsa vkSj <kaps iwjs ns'k esa

,dleku gSaA blls fuf'parrk esa rks c<+ksrjh gksxh gh

O;k~ikj djuk Hkh vklku gks tk,xkA nwljs 'kCnksa esa

th,lVh ns'k esa O;kcikj ds dkedkt dks dj rVLFkj cuk

20
 nsxk fQj pkgs O;kiikj djus dh txg dk pquko dgha Hkh

tk;sA

 djksa ij djk/kku ¼dSldsfMax½ dh lekfIr& ewY;k

J`a[kyk vkSj leLrj jkT;ksak dh lhekvksa ls ckgj VSDl

ØsfMV dh lqpk: ç.kkyh ls ;g lqfuf'pr gksxk fd djksa ij de

ls de djk/kku gksaA blls O;kjikj djus esa vkus okyh

Nqih gqbZ ykxr de gksxhA

 çfrLivk/kkZ esa lq/kkj – O;kksikj djus esa ysu&nsu ykxr

?kVus ls O;k ikj vkSj m|ksx ds fy, çfrLig/kkZ esa lq/kkj

dks c<+kok feysxkA

 fofuekZrkvksa vkSj fu;kZrdksa dks ykHk – th,lVh esa

dsUæ vkSj jkT;ksau ds djksa ds 'kkfey gksus vkSj

buiqV oLrqk,a vkSj lsok,a iw.kZ vkSj O;k–id :i ls lekfgr

gksus vkSj dsUæh;; fcØh dj pj.kc) :i ls ckgj gks tkus ls

LFkkuh; :i ls fufeZr oLrqivksa vkSj lsokvksa dh ykxr de

gks tk,xhA blls Hkkjrh; oLrqgvksa vkSj lsokvksa dh

21
varjkZ"Vªhj; cktkj esa gksus okyh çfrLi/kkZ esa

c<+ksrjh gksxh vkSj Hkkjrh; fu;kZr dks Hkh c<+kok

feysxkA iwjs ns'k esa dj njksa vkSj çfØ;kvksa dh ,d:irk

ls vuqikyu ykxr ?kVkus esa yack jkLrke r; djuk gksxkA

22
dsUæs vkSj jkT; ljdkjksa ds fy,

 ljy vkSj vklku ç'kklu & dsUæs vkSj jkT;; Lrrj ij

cgqvk;keh vçR;e{k djksa dks th,lVh ykxw djds gVk;k tk

jgk gSA etcwr lwpuk çkS|ksfxdh ç.kkyh ij vk/kkfjr

th,lVh dsUæv vkSj jkT;ksa }kjk vHkh rd yxk, x, lHkh

vU;p çR;d{k djksa dh rqyuk esa ç'kklfud utfj, ls cgqr ljy

vkSj vklku gksxkA

 dnkpkj ij csgrj fu;a=.k – etcwr lwpuk çkS|ksfxdh

cqfu;knh <kaps ds dkj.k th,lVh ls csgrj dj vuqikyu

ifj.kke çkIr; gksaxsA ewY;c lao/kZu dh J`a[kyk esa ,d

pj.k ls nwljs pj.k esa buiqV dj ØsfMV dj lqxe gLrka;rj.k

th,lVh ds Lo;:i esa ,d var%fufeZr ra= gS] ftlls

O;khikfj;ksa dks dj vuqikyu esa çksRlkkgu fn;k tk,xkA

23
 vf/kd jktLoks fuiq.krk – th,lVh ls ljdkj ds dj jktLo% dh

olwyh ykxr esa deh vkus dh mEeh;n gSA blfy, blls

mPpk jktLok fuiq.krk dks c<+kok feysxkA

24
miHkksäk,vksa ds fy,

 oLrqvksa vkSj lsokvksa ds ewY;k ds vuqikrh ,dy ,oa

ikjn'khZ dj – dsUæ vkSj jkT;ksan }kjk yxk, x, cgqy

vçR;{k djksa ;k ewY;; lao/kZu ds çxkeh pj.kksa esa

miyC/kj xSj&buiqV dj ØsfMV ds dkj.k vkt ns'k esa

vusd fNis djksa ls vf/kdka'k oLrq vksa vkSj lsokvksa

dh ykxr ij çHkko iM+rk gSA th,lVh ds v/khu fofuekZrk

ls ysdj miHkksäfkvksa rd dsoy ,d gh dj yxsxk] ftlls

vafre miHkksäk ij yxus okys djksa esa ikjnf'kZrk dks

c<+kok feysxkA

 lexz dj Hkkj esa jkgr – fuiq.krk c<+us vkSj dnkpkj ij

jksd yxus ds dkj.k vf/kdka'k miHkksäkj oLrqevksa ij

lexz dj Hkkj de gksxk] ftlls miHkksäkkvksa dks ykHk

feysxkA

lfefr

25
;g dj oLrq ,oa lsok dj ifj"kn~ }kjk fu/kkZfjr fd;k tk jgk gS ftlds

v/;{k dsUæh; foÙk ea=h gSaA

26
njsa

vkn'kZ fLFkfr esa bl O;oLFkk esa leLr dj ,d gh nj ij yxk,

tkus pkfg,¡] fdUrq Hkkjr esa jkT; o dsUæ rFkk ,d gh oLrq ;k

lsok ij fHkUu&fHkUu jkT;ksa esa fHkUu njsa vkfn gksus ls

çkjEHk esa 4 njsa fu/kkZfjr dh xbZa rkfd orZeku jktLo esa

vf/kd varj u iM+sA ;s pkj njsa 5%] 12%] 18% rFkk 28% gSaA

vko';d oLrqvksa tSls fd nw/k] yLlh] ngh] 'kgn] Qy ,oa

lfCt;ka] vkVk] cslu] rktk ehV] eNyh] fpdu] vaMk] czsM] çlkn]

ued] fcanh] flanwj] LVkai] U;kf;d nLrkost] Nih iqLrdsa]

lekpkj i=] pwfM+;k¡ vkSj gSaMywe vkfn oLrqvksa ij th,lVh

ugha yxsxkA 20 yk[k ls de dh okf"kZd fcØh okys

O;kikfj;ksa dks bl dj O;oLFkk ls NwV nh xbZ gSA

th,lVh ¼GST½] Hkkjr ds dj <kapsa esa lq/kkj dk ,d cgqr

cM+k dne gSA oLrq ,ao lsok dj ¼Goods and Service Tax½ ,d

vçR;{k dj dkuwu gS ¼Indirect Tax½ gSA th,lVh ,d ,dh—r dj

27
gS tks oLrqvksa vkSj lsokvksa nksuksa ij yxsxkA th,lVh

ykxw gksus ls iwjk ns'k],dh—r cktkj esa rCnhy gks tk,xk

vkSj T;knkrj vçR;{k dj tSls dsaæh; mRikn 'kqYd ¼Excise½]

lsok dj ¼Service Tax½] oSV ¼Vat½] euksjatu] foykflrk] y‚Vjh

VSDl vkfn th,lVh esa lekfgr gks tk,axsA blls iwjs Hkkjr esa

,d gh çdkj dk vçR;{k dj yxsxk

th,lVh dh vko”;drk

Hkkjr dk orZeku dj <kapk ¼Tax Structure½ cgqr gh tfVy gSA

Hkkjrh; lafo/kku ds vuqlkj eq[; :i ls oLrqvksa dh fcØh ij dj

yxkus dk vf/kdkj jkT; ljdkj vkSj oLrqvksa ds mRiknu o

lsokvksa ij dj yxkus dk vf/kdkj dsaæ ljdkj ds ikl gSA bl

dkj.k ns'k esa vyx vyx rjg çdkj ds dj ykxw gS] ftlls ns'k dh

orZeku dj O;oLFkk cgqr gh tfVy gSA daifu;ksa vkSj NksVs

O;olk;ksa ds fy, fofHkUu çdkj ds dj dkuwuksa dk ikyu djuk

,d eqf'dy gksrkgSA

28
VSDl ij VSDl dh O;oLFkk

vçR;{k dj ¼Indirect Taxation System½ O;oLFkk esa dj&Hkkj

vafre miHkksäk dks ogu djuk iM+rk gS] ysfdu dj dk laxzg.k

¼Collection of Tax½ O;olkf;;ksa }kjk fd;k tkrk gSA O;olk;h

dks [kjhns x, eky ij pqdk, x, dj dh ØsfMV ¼Input Credit½

feyrh gS ftldk mi;ksx og vius dj ds Hkqxrku esa dj ldrk gSA

bl O;oLFkk ls dj dsoy ewY; lao/kZu ¼fcØh – [kjhn½ ;k

¼Value Addition½ ij gh yxrk gSA O;olk;h miHkksäk ls dj

laxzfgr djrk gS vkSj mlesa ls viuh buiqV ØsfMV ¼[kjhns x,

eky ij pqdk, x, dj½ dks ?kVkdj ckdh dj ljdkj dks tek djokrs

gSA

ysfdu orZeku O;oLFkk esa Hkkjr esa dsaæ ljdkj }kjk mRikn

'kqYd¼Excise Duty½ o lsok dj ¼Service Tax½ vkSj jkT; ljdkj

}kjk fcØh dj¼VAT or Sales Tax½ yxk;k tkrk gSA bl dkj.k

O;olk;h dks mRikn 'kqYd vkSj lsok dj ds Hkqxrku esa fcØh

29
dj dh buiqV ØsfMV ¼[kjhns x, eky ij pqdk, x, dj ½ dk

mi;ksx ugha dj ldrk vkSj fcØh dj ds Hkqxrku esa lsok dj

¼lsokvksa ij pqdk, x, dj½ vkSj mRikn 'kqYd ¼[kjhns x, eky

ij yxs mRikn 'kqYd½ dh ØsfMV dk mi;ksx ugha dj ldrkA bl

dkj.k orZeku O;oLFkk esa VSDl ij VSDl yx tkrk gS] ftlls

oLrqvksa vkSj lsokvksa dh dher c<+ tkrh gS A

GST ykxw gksus ls iwjs ns'k esa ,d gh çdkj dk vçR;{k dj

gksxk ftlls O;olkf;;ksa dks [kjhnh x;h oLrqvksa vkSj

lsokvksa ij pqdk, x, th,lVh dh iwjh ØsfMV ¼Credit½ fey

tk,xh ftldk mi;ksx og cspha x;h oLrqvksa vkSj lsokvksa ij

yxs th,lVh ds Hkqxrku esa dj ldsxkA blls VSDl dsoy ewY;

lao/kZu ij gh yxsxk vkSj VSDl ij VSDl yxkus dh O;oLFkk

lekIr gksxh ftlls ykxr esa deh vk,xhA

th,lVh dh eq[; ckrsa

30
 GST dsoy vçR;{k djksa dks ,dh—r djsxk] çR;{k dj tSls

vk;&dj vkfn orZeku O;oLFkk ds vuqlkj gh yxsaxsA

 th,lVh ds ykxw gksus ls iwjs Hkkjr esa ,d gh çdkj dk

vçR;{k dj yxsxk ftlls oLrqvksa vkSj lsokvksa dh ykxr

esa fLFkjrk vk,xhA

 la?kh; <kaps dks cuk, j[kus ds fy, th,lVh nks Lrj ij

yxsxk – lhth,lVh ¼dsaæh; oLrq ,ao lsok dj½ vkSj

,lth,lVh ¼jkT; oLrq ,ao lsok dj½A lhth,lVh dk fgLlk

dsaæ dks vkSj ,lth,lVh dk fgLlk jkT; ljdkj dks çkIr

gksxkA,d jkT; ls nwljs jkT; esa oLrqvksa vkSj lsokvksa

dh fcØh dh LFkfr esa vkbZth,lVh ¼,dh—r oLrq ,ao

lsokdj½ yxsxkA vkbZth,lVh dk ,d fgLlk dsaæljdkj vkSj

nwljk fgLlk oLrq ;k lsok dk miHkksx djus okys jkT; dks

çkIr gksxkA

 O;olk;h [kjhnh xbZ oLrqvksa vkSj lsokvksa ij yxus

okys th,lVh dh buiqV ØsfMV ys ldsaxs ftudk mi;ksx os

31
 cspha xbZ oLrqvksa vkSj lsokvksa ij yxus okys th,lVh

ds Hkqxrku esa dj ldsaxsA lhth,lVh dh buiqV ØsfMV

dk mi;ksx vkbZth,lVh o lhth,lVh ds vkmViqV VSDl ds

Hkqxrku] ,lth,lVh dh ØsfMV dk mi;ksx ,lth,lVh o

vkbZth,lVh ds vkmViqV VSDl ds Hkqxrku vkSj

vkbZth,lVh dh ØsfMV dk mi;ksx vkbZth,lVh] lhth,lVh o

,lth,lVh ds vkmViqV VSDl ds Hkqxrku esa fd;k tk ldsxk

 GST ds rgr mu lHkh O;olk;h] mRiknd ;k lsok çnkrk dks

jftLVMZ gksuk gksxk ftu dh o"kZHkj esa dqy fcØh dk

ewY; ,d fuf'pr ewY; ls T;knk gSA

 çLrkfor th,lVh esa O;olkf;;ksa dks eq[; :i ls rhu vyx vyx

çdkj ds VSDl fjVuZ Hkjus gksaxs ftlesa buiqV VSDl]

vkmViqV VSDl vkSj ,dh—r fjVuZ 'kkfey gSA

32
th,lVh dk vke yksxksa ij çHkko

 vçR;{k djksa dk Hkkj vafre miHkksäk dks gh ogu djuk

iM+rk gSA orZeku esa ,d gh oLrqvksa ij fofHkUu çdkj

ds vyx vyx VSDl yxrs gS ysfdu th,lVh vkus ls lHkh

oLrqvksa vkSj lsokvksa ij ,d gh çdkj dk VSDl yxsxk

ftlls oLrqvksa dh ykxr esa deh vk,xhA gkykafd blls

lsokvksa dh ykxr c<+ tk,xhA

 nwljk lcls egRoiw.kZ ykHk ;g gksxk fd iwjs Hkkjr esa

,d gh jsV ls VSDl yxsxk ftlls lHkh jkT;ksa esa oLrqvksa

vkSj lsokvksa dh dher ,d tSlh gksxhA

 Goods and Service Tax Law ¼GST½ ykxw gksus ls

dsaæh; lsYl VSDl ¼lh,lVh ½] th,lVh esa lekfgr gks

tk,xk ftlls oLrqvksa dh dherksa esa deh vk,xh A

33
th,lVh dk O;olk;ksa ij çHkko

orZeku esa O;olk;ksa dks vyx&vyx çdkj ds vçR;{k djksa dk

Hkqxrku djuk iM+rk gS tSls oLrqvksa ds mRiknu djus ij

mRikn 'kqYd] VªsfMax djus ij lsYl VSDl] lsok çnku djus ij

lfoZl VSDl vkfnA blls O;olk;ksa dks fofHkUu çdkj ds dj

dkuwuksa dh ikyuk djuh iM+rh gS tks fd cgqr gh eqf'dy ,ao

tfVy dk;Z gSA ysfdu th,lVh ds ykxw gksus ls mUgsa dsoy

,d gh çdkj vçR;{k dkuwu dk ikyu djuk gksxk ftlls Hkkjr esa

O;olk; esa ljyrk vk,xhA

orZeku esa O;olk;h] mRikn 'kqYd o lsok dj ds Hkqxrku esa

fcØh dj dh buiqV ØsfMV ¼[kjhns x, eky ij pqdk, x, dj½ dk

mi;ksx ugha dj ldrk vkSj fcØh dj ds Hkqxrku esa lsok dj

¼lsokvksa ij pqdk, x, dj½ vkSj mRikn 'kqYd ¼[kjhns x, eky

ij yxs mRikn 'kqYd½ dh ØsfMV dk mi;ksx ugha dj ldrkA bl

dkj.k oLrqvksa vkSj lsokvksa dh ykxr c<+ tkrh gSA ysfdu

34
th,lVh ds ykxw gksus ls O;olkf;;ksa dks lHkh çdkj dh [kjhnh

x;h oLrqvksa vkSj lsokvksa ij pqdk, x, th,lVh dh iwjh

ØsfMV fey tk,xh ftldk mi;ksx og cspha x;h oLrqvksa vkSj

lsokvksa ij yxs th,lVh ds Hkqxrku esa dj ldsxkA blls ykxr

esa deh vk,xhA

,slk dgk tk jgk gS fd th,lVh ds vkus ls O;olk; djuk vklku gks

tk,xk ysfdu 'kq:vkrh o"kksaZ esa O;olk;ksa dks eqf'dyksa

dk lkeuk djuk iM+ ldrk gSA mnkgj.k ds fy, th,lVh esa çR;sd

eghus esa rhu vyx vyx rjg ds fjVuZ Qkby djus iM+saxsA

orZeku esa fofHkUu çdkj ds vçR;{k djksa esa FkzslgksYM

fyfeV ¼NwV dh lhek½ vyx vyx gSA eq[; :i ls lsYl VSDl esa

FkzslgksYM fyfeV 5 yk[k] lfoZl VSDl esa 10 yk[k vkSj

mRikn 'kqYd esa 1-5 djksM+ gSA th,lVh vkus ls lHkh çdkj

ds O;olk;ksa ¼VªsfMax] mRiknd ;k lsok çnkrk½ ds fy, ,d

gh çdkj dh FkzslgksYM fyfeV ¼NwV dh lhek½ j[kus dk

35
çLrko gSA ;g FkzslgksYM fyfeV bu rhuksa dkuwuksa

¼lsYl VSDl] lsok dj vkSj mRikn 'kqYd½ dh orZeku fyfeV

dks /;ku esa j[kdj cukbZ tk,xhA ftldk eq[; çHkko ;g gksxk fd

NwV lhek 50 yk[k ls de gh j[kh tk,xh ftlls NksVs mRiknd tks

fd orZeku esa 1-5 djksM+ rd NwV lhek dk Qk;nk mBk jgs

gS os Hkh th,lVh ds nk;js esa vk tk,xsaA

 orZeku esa ,d jkT; ls nqljs jkT; esa eky cspus ij 2% dh

nj ls dsaæh; lsYl VSDl yxrk gS ftldh buiqV ØsfMV

ugha feyrhA th,lVh ds ykxw gksus ds ckn ls dsaæh;

lsYl VSDl ugha yxsxk ftlls oLrqvksa dh ykxr esa deh

vk,xh A

36
th,lVh ds Qk;ns

 lafo/kku ds eqrkfcd dsaæ vkSj jkT; ljdkjsa vius fglkc ls

oLrqvksa vkSj lsokvksa ij VSDl yxk ldrh gSaA

 vxj dksbZ daiuh ;k dkj[kkuk ,d jkT; esa vius mRikn

cukdj nwljs jkT; esa csprk gS rks mls dbZ rjg ds VSDl

nksuksa jkT;ksa dks pqdkus gksrs gSa ftlls mRikn dh

dher c<+ tkrh gSA th,lVh ykxw gksus ls mRiknksa dh

dher de gksxhA

 us'kuy dkmafly v‚Q ,IykbM fjlpZ dh ,d fjiksVZ ds

eqrkfcd th,lVh ykxw gksus ls ns'k dh thMhih esa ,d ls

ikSus nks Qhlnh rd dh c<+ksrjh gks ldrh gSA

th,lVh dh izfdz;k

 th,lVh esa rhu vax gksaxs – dsaæh; th,lVh] jkT; th,lVh

vkSj baVhxzsVsM th,lVhA

37
  dsaæh; vkSj baVhxzsVsM th,lVh dsaæ ykxw djsxk

tcfd jkT; th,lVh jkT; ljdkjsa ykxw djsaxhA

fdu mRiknksa ij ykxw gksxk th,lVh

2014 esa ikl lafo/kku ds 122osa la'kks/ku ds eqrkfcd th,lVh

lHkh rjg dh lsokvksa vkSj oLrqvksa/mRiknksa ij ykxw

gksxkA flQZ vYdksgy ;kuh 'kjkc bl VSDl ls ckgj gksxhA

fdlh Hkh jkT; esa lkeku dk ,d nke

th,lVh ykxw gksus ls lcls cM+k Qk;nk vke vkneh dks

gksxk- iwjs ns'k esa fdlh Hkh lkeku dks [kjhnus ds fy, ,d gh

VSDl pqdkuk gksxkA ;kuh iwjs ns'k esa fdlh Hkh lkeku dh

dher ,d gh jgsxhA tSls dksbZ dkj vxj vki fnYyh esa [kjhnrs

gSa rks mldh dher vyx gksrh gSA

dj fookn esa deh

38
vxj ;g ykxw gks tkrk gS rks dbZ ckj VSDl nsus ls NqVdkjk

fey tk,xkA blls dj dh olwyh djrs le; dj foHkkx ds vf/kdkfj;ksa

}kjk dj esa gsjkQsjh dh laHkkouk Hkh de gks tk,xhA ,d gh

O;fä ;k laLFkk ij dbZ ckj VSDl yxkus dh t:jr ugha iM+sxh]

flQZ blh VSDl ls lkjs VSDl olwy dj fy, tk,axsA blds vykok

tgka dbZ jkT;ksa esa jktLo c<+sxk rks dbZ txg dherksa

esa deh Hkh gksxhA

de gksxh lkeku dh dher

blds ykxw gksus ls VSDl dk <kapk ikjn'khZ gksxk ftlls

dkQh gn rd VSDl fookn de gksaxsA blds ykxw gksus ds

ckn jkT;ksa dks feyus okyk oSV] euksjatu dj] yXtjh VSDl]

y‚Vjh VSDl] ,aVªh VSDl vkfn Hkh [kRe gks tk,axsA fQygky

tks lkeku [kjhnrs le; yksxksa dks ml ij 30&35 çfr'kr VSDl ds

:i esa pqdkuk iM+rk gS oks Hkh ?kVdj 20&25 çfr'kr ij vk

tkus dh laHkkouk gSA

39
th,lVh ykxw gksus ij daifu;ksa vkSj O;kikfj;ksa dks Hkh

Qk;nk gksxk- lkeku ,d txg ls nwljh txg ys tkus esa dksbZ

fnDdr ugha gksxh- tc lkeku cukus dh ykxr ?kVsxh rks blls

lkeku lLrk Hkh gksxkA

fdldks gksxk uqdlku

th,lVh ykxw gksus ls dsaæ dks rks Qk;nk gksxk ysfdu

jkT;ksa dks bl ckr dk Mj Fkk fd blls mUgsa uqdlku gksxk

D;ksafd blds ckn os dbZ rjg ds VSDl ugha olwys ik,axs ftlls

mudh dekbZ de gks tk,xhA bl ckr dks /;ku esa j[krs gq,

dsaæ us jkT;ksa dks jkgr nsrs gq, eatwjh ns nh gS fd os

bu oLrqvksa ij 'kq#vkrh lkyksa esa VSDl ysrs jgsaA jkT;ksa

dk tks Hkh uqdlku gksxk] dsaæ mldh HkjikbZ ikap lky rd

djsxkA

fu’d’kZ

40
th,lVh Hkkjr dks ,d lkekU; cktkj esa cny nsxh] blls O;kikj

djus esa vf/kd vklkuh gksxh vkSj lHkh {ks=ksa esa

daifu;ksa dh ykxrksa esa Hkkjh cpr gksxh- vf/kdka'k

dsUæh; vkSj jkT; djksa dks ,d gh dj esa ykdj vkSj laiw.kZ

ewY; J`a[kyk esa ysunsu ds fy, iwoZ&Lrjh; djksa dk

lsV&v‚Q djds] ;g dSLdsfMax ds [kjkc çHkkoksa dks de

djsxk] çfrLi/kkZ esa lq/kkj djus ds lkFk lkFk dkjksckj dh

rjyrk vuqikr esa Hkh lq/kkj djsxk-

gkykafd th,lVh dh nj vHkh r; ugha dh xbZ gS- ysfdu m|ksx

fujh{kdksa us vius çHkko x.kuk esa ,d ljdkjh iSuy }kjk

flQkfj'k dh xbZ 18% dh nj dks Lohdkj fd;k gS-

th,lVh dk dk;kZUo;u 1 tqykbZ 2017 ls gksuk gS- blesa

fofHkUu lkeku vkSj lsok,a gSa] budh th,lVh }kjk fu/kkZfjr

fofHkUu njsa gksaxh] tks mudh ykxr dks çHkkfor dj ldrh

41
gSa- bl vkfVZdy esa geus Hkkjrh; vFkZO;oLFkk ij th,lVh ds

ldkjkRed çHkkoksa dk o.kZu djus dk ç;kl fd;k gSA

42