Nam- kaiuialya5 Sane

Rall Ao-32Ciante)
Sub Lndixeok rar
D Explain he ConeeptNeed (tendu d (tST
The 9pod seruine tax CCST) i ovalue addled
Auicol on mnlt 9codb 9eue) Sblol hok
olomoiti Conumptian.The tsI paiol by Cansuna
but it i omuttéol to he gouetnmment hi he
bulinaile) selling the good4 setukce

undetlandinq the tpadd 4setuies Tu CG1ST)

The good)4 setuine)Hax Cot51 i an indlitecbA
ecloxol Sales iap that i applieol othe colt o
Colaingocdl Sezuine) he bluiinal addl he
Co1ST tothe phie o the peoduot the Cuutomot
ho bluS the pkoduat poya he 5ale påine indutue
ohe CST The G1ST pEHon j Colleoted hu
the bulinel) ot seller hokLatoled do the
goueknmont. Ut 3 allo kekred -to a ualue
Acldeo AoR CUAT in some Counteio,

Hod the n o d setuines TUx CC1sT) Sytem

molt Countrio) ith the tuST aue o sine

uniteal Gt3T item, udhinh meani hat a
singie kale i amliecl heougbuA ne
COLLmtry A Cauntty udith a uuñeo) C15ST
platatm merge entta Axes ith slate
Jeueitax Colleati thom as che sirgle ax
Dual Ctoods 4 seruieel ran CCST) Suotute
a Canadg
only a handjau o Cotwntthes, u o h
0 0 i , haue a dial CST S1LuAbte.
Comp0ol o a AuniÄRo CST eoanomy cohere
He Colleatoo hy theedtal goRtnment4
Hhon dittibtuteol o the states, ioa dual
Sptem, +he tealora) Ci5T applieol in
additian o he tate Sale to

Nee o, the 61sST

VAT ate) e9ulations diket om state
Ho 4tot_And IE hal aappen heen Obsetueal
tho State dten XOSOEE o aladhing thee
ate 02 atttaoting nueltotl.Thi tok
in Jos o tevenue g& baBh he centtal
abtueu a stae CouOXNmONnt.
on the 6het hanol U5T hin9 in uunikotm
de Jnu) alro) all the skate spaning
O0OL diuorse irdusbie
C15T nlloLE misseal 5evekal dediima) due to
disoqaeement Gmong manm tatej ajer cottaun
mpoi tom Iue on Jhe neud tax ke{otm
HoLdeuet, a pexlent per kelent 22p0,
C13T SChediuleol hot a nadinn-uuiole kollauk
on Apil 1, 20l6
LE has no been mote Hhan a deoade inde
the idea o natiora CtDnd 5etulce3 TON
CGiST)was motea hu kelkat t fokte in
Qo0L.
 Psge

SuhbequenHthe union inande minilter

Shi.P chida mJbatom,uhile pelentimqthe
cental buolget C006-07),anmounded thtGi51
U0OAd be intoduoe Dm ApEilL Rolo
) b i enote on ) perbon moA uableo
Ojdrodion Compulsck keihotion.
2)

Peon nDt Jiahle Jsot Reaitration

40 23 o he CG1S1 at 2011 pleauiole +he
detailes J t o perhon> not Jiable ko ST
eoHYotinn. A pOr he soio 5eotion he
olloin ate the petans not liahleko
the 0itotion Junder 15T
DPeronengaggc eouiuely i Suppling
9pod ok Seine) ok bom niot Jiable per

perhan engaggd eoiveu in Supplyimo

9pod) o 5euit@ boh exempt om 1al
Aarioulturit engagec n supplu pecdue
Cultiuatea out lanal
1 Any cth perion asmay heniheol by
he opjeLnmont
The kollaudin he potjonA euho t e not
Jioble koz tedLtration under C15T
perhon making intetktode sLpply o seruioe4
hauimg an a9Rgato Aunouet rot exeedirq
R5 20lálehs on al Lndio balis

2perLons who ae engaqd inmaluinq Suppl

tanable (uods ot SetukQel ok baBh
 porionJ maiimg intorlade o supplied o
notikleol hanolinayt ttoocds hauing TunDUer
nat exoeeding RS 20lakhs on au Undia bal
4 Cabual teuahle petion malinq ntetitaie
euxahleSupply o, baved handiuat Guooolu

Compulboey Reoittation2
Notoihita ndin Gununimq tAmtaineo in
Suub seo C Doh Sed 23 he kallnuoing odegokie
aptlons Shalu be teqiteol to be ko9atorool
under tnid AcE iDepotiue o the cggegale
utnoUer

D Petbans maling auny inter-saie toxahle

npply
3)Caual Heuxable perons maJuno taMahll
Suppiy
3 potom JohD ake SeRQLiLeol to pu tox
undex esOtUe chaeg
LeleottoniCommetee cpeatnk

nUon-resicdent kuable p0kSons maling

eNable Supplu-

Gperlons aumo ake eQLÜteato oleduok tax

tuncler seo s 5wethet ok not SeparaH 2001uac
Under h i Ae

Dmput 6euae diittibutokwemet o not

3epataHy Legider udlet Hhis Act
95 ptouisionb to entotne Lndlixeot TUXOI U1ST
TT the tanouyo Cant pay all he C1sT
dua (Har inbelt 1 peraltiel in a wmLm
OR uihLn the stipuulatealdaBe, hen he can
e am applination to he Commilione
Loqueitimnq ko pay in indalumment.
when auuing in unshilmamu,hat kapayar
ha to &emember dhat.
LnitalummantA a t pruyabla euetY Jmonn
-onty a maximum 24 inktalUmOmtA axe
alloiikd

ntltei @18'muut be paid along ouih

the inilallmand.
AU be indallmont mult be poaid antme.

1tanit o) peorery to be uaid i hete

oXe 3T DUes

Jmade ot adeuate Conideration.

-
made in Qood jeith
h e 1eXORI had not reeeiueod any natine
RIakoling pendling ax duel ox pdceedlinga
paeuioLs petmiiwn o he peppet oHhiLe
ho hoen oblaimeal

etauikionaluy Ataohiung eoor to Pkodeot

Revenuo n Cerain Cou
-AsseMment oh tanpeyers not iing kekitn
Suummary AJAeLmont.

Unpeotion seatOh, 3eizut

Demand 4 eoery eoeeeclingA eaud
non aUd Cakel
ReCDuery eouiliDnJ
DThe due umA b ineXeaieo inthe appea
The due amt i oleoLLa MAa in he appoai