jkpo;ehL muR

Ntiytha;g;G kw;Wk; gapw;rpj;Jiw

gphpT : TNPSC Group II Njh;T

ghlk; : ,e;jpa murpayikg;G
gFjp : eph;thf rPh;jpUj;jq;fs;> jPh;g;ghaq;fs;

fhg;Ghpik

jkpo;ehL muRg; gzpahsh; Njh;thizak; F&g; - 2 Kjy;epiy kw;Wk; Kjd;ik

Njh;TfSf;fhd fhnzhyp fhl;rp gjpTfs;> xypg;gjpT ghlf;Fwpg;Gfs;> khjphp Njh;T
tpdhj;jhs;fs; kw;Wk; nkd;ghlf;Fwpg;Gfs; Mfpait Nghl;bj; Njh;tpw;F jahuhFk;
khzt> khztpfSf;F cjtpLk; tifapy; Ntiytha;g;G kw;Wk; gapw;rpj; Jiwahy;
nkd;nghUs; tbtpy; jahhpf;fg;gl;Ls;sJ. ,k;nkd;ghlf; Fwpg;GfSf;fhd fhg;Ghpik
Ntiytha;g;G kw;Wk; gapw;rpj; Jiwiar; rhh;e;jJ vd njhptpf;fg;gLfpwJ.

ve;j xU jdpegNuh my;yJ jdpahh; Nghl;bj; Njh;T gapw;rp ikaNkh

,k;nkd;ghlf; Fwpg;Gfis ve;j tifapYk; kWgpujp vLf;fNth> kW Mf;fk; nra;jplNth>
tpw;gid nra;Ak; Kaw;rpapNyh <LgLjy; $lhJ. kPwpdhy; ,e;jpa fhg;Ghpik rl;lj;jpd;
fPo; jz;bf;fg;gl VJthFk; vd njhptpf;fg;gLfpwJ. ,J Kw;wpYk; Nghl;bj;
Njh;TfSf;F jahh; nra;Ak; khzth;fSf;F toq;fg;gLk; fl;lzkpy;yh NritahFk;.

Mizah;>
Ntiytha;g;G kw;Wk; gapw;rpj; Jiw
 eph;thf rPh;jpUj;jq;fs;> jPh;g;ghaq;fs;
gpd;tUgit njhlh;ghd MNuhf;fpaj;jpw;F NfL tpis
Fw;wr;rhl;Lfis ftdpj;jy; -tpf;ff;$batw;iw Fiwf;fTk;
 ngz;fspd; chpikia gwpj;jy; ngz;fspd; cw;gj;jpj;jpwid
 ngz;fSf;F ghJfhg;G toq;Fjy; Nkk;gLj;jTk; Njitahd Nkk;ghL
kw;Wk; rkj;Jtk; Nkk;ghL Mfpa kw;Wk; cw;gj;jpj;jpwid
Nehf;fq;fSf;fhfTk; ,aw;wg;gl;l Nkk;gLj;jTk; Njitahd Nkk;ghL
rl;lq;fis mkyhf;fhky; kw;Wk; fy;tp Muha;r;rpfis
,Uj;jy;. Nkw;nfhs;Sjy;
 ngz;fSf;F vjpuhd nfhLik  xU khepy my;yJ A+dpad;
-fis Fiwg;gijAk; ngz;fspd; gpuNjrj;jpy; ngz;fs;
eytho;tpid cWjp nra;tijAk; tsh;r;rpiaAk; Nkk;ghl;ilAk;
ngz;fSf;F epthuzk; toq;F kjpg;gPL nra;jy;
-tijAk; Nehf;fkhf nfhz;l  ngz;fs; ifjpfshf itf;fg;
nfhs;if KbTfs; topfhl;Ljy; -gl;Ls;s ,lq;fis Ma;T nra;J
-fisAk; mwpTiufisAk; Njitg;gl;lhy; vLf;fg;glNtz;ba
gpd;gw;whky; ,Uj;jy;. jPhT
; eltbf;iffis rk;ge;jg;gl;l
 ngz;fSf;nfjpuhd nfhLikfs; mjpfhhpfSld;,ize;J vLj;jy;.
kw;Wk; ghugl;rk; Nghd;w  ngz;fspd; mikg;ig ghjpf;ff;
gpur;ridfSf;F rpwg;G tprhuiz $ba tptfhuq;fis cs;slf;fpa
kw;Wk; Ma;T Mfpatw;iw epjp tptfhuq;fis ftdpj;jy;.
NfhUjy; NkYk; mtw;Wf;fhd  ngz;fs; gw;wpAk; mth;fSf;Fz;
fhuzq;fis fz;lwpe;J mtw;iw -lhd f\;lq;fis gw;wpAk; muRf;F
rhp nra;tjw;fhd jpl;lq;fis mwpf;ifaspj;jy;.
ghpe;Jiu nra;jy;.  kj;jpa murhy; ,f;FOtpw;F
 ngz;fs; midj;J JiwfspYk; mDg;gg;gLk; kw;w tptfhuq;fis
gpuepjpj;Jtk; ngwTk; mth;fSf;F ftdpj;jy;
,ilA+whf ,Ug;gtw;iw fz;lwpa
-Tk; Ntiy nra;Ak; ,lj;jpy;

Page 1
 eph;thf rPh;jpUj;jq;fs;> jPh;g;ghaq;fs;;

jho;j;jg;gl;Nlhh; kw;Wk; goq;Fb goq;FbapdUf;fhd FO 1978

-apdUf;fhd Njrpaf;FO (National Kjy; mikf;fg;gl;lJ.
Commission forthe Scs the STs)  ,g;gphptpdh;fs; njhlh;ghd
 jho;j;jg;gl;Nlhh; kw;Wk; tptfhuq;fspd; kPJ Njrpa
goq;FbapdUf;F ghJfhg;G mstpyhd MNyhrid
toq;fg;gl Ntz;bajd; mikg;ghf nray;gLtjw;fhf
mtrpaj;ij murpayikg;ig ,f;FO 1987 Mk; Mz;L
cUthf;fpath;fs; mwpe;jpUe;jdh;. jho;j;jg;gl;Nlhh; kw;Wk;
 vdNt ,;j;jifa eyptile;j goq;FbapdUf;fhd Njrpa FO
gphptpdhpd; r%f fy;tp kw;Wk; vd ngah; khw;wk; nra;ag;gl;lJ.
nghUshjhu eyid fhg;gjw;fhf  jho;j;jg;gl;Nlhh; kw;Wk;
murpayikg;gpy; rpy rpwg;G tpjpfs; goq;FbapdUf;fhd Kd;gpUe;j
cUthf;fg;gl;ld. Mizah; mYtyfq;fs;
 ruj;J 338d; fPo; ,g;gphptpdUf;F ,f;FOtpd; fPo; nfhz;Ltug;
toq;fg;gl;Ls;s ghJfhg;G -gl;ld.
mk;rq;fs; njhlh;ghd tptfhuq;  1990 Mk; Mz;L ruj;J 338
-fis tprhhpf;fTk; ,g;ghJfhg;G murpayikg;G (65tJ jpUj;jk;)
mk;rq;fspd; nray;ghL Fwpj;J rl;lk; 1990d; %yk; jpUj;jg;
FbauRj; -gl;lJ. NkYk; ,g;gphptpdUf;fhf
-jiytUf;F Kd;gpUe;j Mizah;
Mz;Lf;nfhUKiwNah my;yJ mYtyfq;fSf;F gjpyhf ,f;FO
Njitg;gLk;NghNjh mwpf;if 12.03.1992 Kjy; mikf;fg;gl;lJ.
mspf;fTk; xU rpwg;G mjpfhhpia  ,f;FO nly;ypapy; jiyik
epakpf;fTk; ,e;jpa murpayikg;G mYtyfj;ijAk; 16 khepyq;fspy;
toptFf;fpwJ. mYtyfq;fisAk; nfhz;l xU
 jho;j;jg;gl;Nlhh; kw;Wk; rl;l mikg;ghFk;.
goq;FbapdUf;F toq;fg;gl;Ls;s  89 rl;ljpUj;jk; 2003y;
ghJfhg;G mk;rq;fis gpw;gLj;jg;gl;Nlhh>; goq;Fbapdh;
eilKiwg;gLj;Jtij Nkw;ghh;it Mizak; vd jdpj;jdpNa
-apLtjw;F gy cWg;gpdh;fis gphpf;fg;gl;lJ. gpw;gLj;jg;gl;Nlhh;
nfhz;l jho;j;jg;gl;Nlhh; kw;Wk; Mizak; - ruj;J 338

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 eph;thf rPh;jpUj;jq;fs;> jPh;g;ghaq;fs;;

goq;Fbapdh; Mizak; ruj;J Mz;bw;nfhUKiw my;yJ

338 (A) ,J gpd;tUgth;fis Njitg;gLk; rkaq;fspNyh
cs;slf;fpaJ mwpf;if mspj;jy;
1. jiyth;  ,g;ghJfhg;G mk;rq;fis NkYk;
2. Jizj;jiyth; ey;yKiwapy; eilKiwg;gLj;jTk;
3. kw;w 5 cWg;gpdh;fs; jho;j;jg;gl;Nlhh; kw;Wk;
goq;Fbapdhpd; r%f nghUshjhu

,f;FOtpd; gzpfSk; flikfSk; Nkk;ghL kw;Wk; eytho;Tf;F xU

,f;FO gpd;tUk; gzpfisAk; khepy my;yJ A+dpad; gpuNjr

flikfisAk; Kf;fpa nray;ghlhff; muR vLf;f Ntz;ba

nfhz;Ls;sJ. eltbf;iffis mt;twpf;if

 ,e;jpa murpayikg;G my;yJ gpw ghpe;Jiuj;jy;.

rl;lq;fspd; fPo; jho;j;jg;gl;Nlhh;

kw;Wk; goq;FbapdUf;F murpayikg;G rhh;e;j
toq;fg;gl;Ls;s ghJfhg;G mikg;Gfs;
mk;rq;fis Ma;T nra;tJ
mt;tk;rq;fspd; nray;ghl;bid epjpf;FO
kjpg;gPL nra;tJk;  ePjp mikg;G - ruj;J 280
 jho;j;jg;gl;Nlhh; kw;Wk;  gFjp - XII
goq;Fbapdhpd; chpikfis  FbauR jiytuhy; 5 Mz;Lf;F 1
gwpg;gJ njhlh;ghd Kiw epakdk;.
Fw;wr;rhl;Lfis tprhhpj;jy;
 ,g;gphpTfis rhh;ej
; kf;fspd; mikg;G
r%f nghUshjhu Nkk;ghl;bw;fhf  jiyth;
jpl;l eilKiwia tFg;gjpy;
 4 cWg;gpdh;fs;
gq;Nfw;gJ kw;Wk; MNyhrid
 Kjy; epjp Mizak; - K.C. epNahfp
$WtJ NkYk; ,k;kf;fspd;
 14tJ epjp Mizak; - Y.V. nul;b
tsh;r;rpia kjpg;gPL nra;tJ
 15tJ epjp Mizak; - N.K. rpq;
 ,g;gphptpdUf;fhd ghJfhg;G
mk;rq;fspd; nray;ghl;bid gw;wp
FbauRj; jiytUf;F
Page 3
 eph;thf rPh;jpUj;jq;fs;> jPh;g;ghaq;fs;;

gzpfs;
ruf;F kw;Wk; Nrit thp (GST)
tuajPh;T
 GST tpjp - 279A
 thptUkhdj;ij kj;jpa - khepy
 GST rl;lk; - 101
muRfSf;fpilNa
 GST rl;lj;jpUj;j kNrhjh - 122
gfph;ej
; spf;fg;gLfpwJ.
 GST rl;lk; eilKiwgLj;jg;gl;l
 khdpak; - Art 275
ehs; 12.09.2016
 ,e;jpa jpus; epjpapypUe;J
 GST kNrhjhit Vw;Wf;nfhz;l
khepyq;fs; toq;fg;gLk; epjp
Kjy; khepyk; m];]hk;
msit eph;zaj;jpy; 1. r%f ey
 2tJ gPfhh;
jpl;lq;fs;> 2. Nghplh; Nkyhz;ik
 jkpofk; 28tJ khepyk;

khepyq;fspy;  GST fhuzkhf ePf;fg;gl;l ruj;J

 khepy epjp Mizak; ghpe;Jiu 268A
Nghpy; khepy jpus; epjpia cah;j;j  rl;ljpUj;jk; nra;ag;gl;Ls;s
MNyhrid ml;ltiz 6 kw;Wk; 7
 gQ;rhaj;Jfs; (k) efuhl;rpfSf;F
toq;Fk; epjp msit cah;j;j murpayikg;G rhuhj
ghpe;Jiu mikg;Gfs;
jpl;lf;FO:
MNyhrid  1950 khh;r; 15 Mk; ehs; jpl;lf;FO
 FbauR jiyth; Fwpg;gpLk; epjp mikf;fg;gl;lJ. ,e;jf;FO
Fwpj;j tp\aq;fspy; mwpTiu ,e;jpahtpd; vjph;fhy Fwpf;Nfhs;
toq;Fjy; -fis Ie;jhz;Lf;F xUKiw
jPhk
; hdpf;Fk; tifapy; tphpthd
mwpf;if jpl;lj;ij cUthf;Fk;.,e;jpag;
 FbauR jiythplk; rkh;gpg;ghh;. gpujkh; jpl;lf;FOtpd;
jiytuhthh;.
 Jizj; jiyth; xUth;
epakpf;fg;gLthh;. ,tNu FOtpd;
cz;ikahd eph;thfj;
jiytuhthh;.

Page 4
 eph;thf rPh;jpUj;jq;fs;> jPh;g;ghaq;fs;;

 mtNu Ie;jhz;L jpl;l tiuT gzpfs;:

mwpf;ifia cUthf;Ftjw;Fk;  Njrpa jpl;lj;ij cUthf;F
mij mikr;ruitapy; rkh;g;gpg; -tjw;fhd topKiwfis
-gjw;Fk; nghWg;Gilauhthh;. cUthf;Fjy;
 ,th; Nfgpndl;lhy; epakpf;fg;  jpl;lf;FO jahhpj;j Njrpaj;
-gLfpwhh;. Mdhy;, ,th; jpl;lj;ij Ma;T nra;jy;
Nfgpndl;by; cWg;gpdh; ,y;iy.  jpl;lq;fis nray;gLj;Jtjw;fhd
mjd; $l;lq;fspy; thf;Fhpik tsq;fis mjpfhpj;jy;
VJkpd;wp fye;J nfhs;syhk;.
 jpl;l mikr;rUk;> epjp mikr;rUk; epjp MNahf;:
jk; gjtp top cWg;gpdh;fshf 1) nfhs;iff;FO
epakpf;fg;gLfpd;wdh;. 2) kj;jpa muR 64 Mz;Lfshf
 kw;w rpy mikr;rh;fs; gFjpNeu nray;ghl;by; ,Ue;J te;j
cWg;gpdh;fshf epakpf;fg;gL jpl;lf;FOtpw;F epjp MNahf; vdg;
-fpd;wdh;. ngah; khw;wk; nra;Js;sJ.
3) NITI vd;gjd; nghUs; National
Njrpa tsh;r;rpf; FO:
Institute of Transforming
 1952 Mf];l; Kjy; Ie;jhz;L
India.,t;tikg;G nray;ghl;by;
jpl;l mwpf;ifapd;
,Ue;J tUk; jpl;lf;FOtpid
ghpe;Jiuapd;Nghpy; Njrpa
kWrPuikg;gjw;fhd Kjw;gb MFk;.
tsh;r;rpf; FO cUthf;fg;gl;lJ.
 ,e;jpa gpujkh; ,th; jiytuhf mikg;G :
nray;gLthh;. 1) jiyth; - gpujkh;

 kj;jpa murpd; midj;J Nfgpndl; 2) Ml;rp kd;wk; - midj;J

mikr;rh;fSk; ,lk; ngWth;. khepyq;fspd; Kjy;th;fs;/ A+dpad;

 vy;yh khepy Kjyikr;rh;fSk; gpuNjr MSeh;fs;

,lk; ngWth;> A+dpad; 3) gpuhe;jpa rig - midj;J

gpuNjrq;fspd; Kjyikr;rh;fs; khepyq;fspd; Kjy;th;fs;/ A+dpad;

my;yJ MSeh;fs; ,lk; gpuNjr MSeh;fs;

ngWth;.jpl;lf;FO cWg;gpdh;fs; 4) KONeu cWg;gpdh;fs;

gq;F ngWth;. 5) gFjp Neu cWg;gpdh;fs;

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 eph;thf rPh;jpUj;jq;fs;> jPh;g;ghaq;fs;;

6) nrayfk; - Njitg;gl;lhy; mwpTiufs; toq;Fk;

mikj;Jf; nfhs;syhk;. epWtdkhFk;.
 jw;Nghija Kjy; Jiz jiyth;  Gjpa nfhs;if KbTfis
- uh[Pt; Fkhh; nrayhf;fj;jpw;F nfhz;L tUtJ>
cs;ehl;L kw;Wk; ntspehl;L
Nehf;fk;;: nghUshjhu th;j;jf jpl;lq;fs;
 Njrpa Nkk;ghl;bw;fhd Kd;Dhpik mikg;gJ ,jd; nray;ghlhFk;.
mspj;jypy; xd;Wgl;l njhiy cs;ehl;bNyh my;yJ ntsp
Nehf;fpid cUthf;Fjy;. -ehl;bNyh nray;gl;Lf;
nfhz;bUf;Fk; rpwe;j Ml;rp
 xUq;fpize;j $l;lhl;rpj;
Kiwfis ehL KOtJk; nray;
jj;Jtj;jpid Cf;Ftpj;jy;.
-gLj;JtJ. Fwpg;gpl;l gpur;rpid
 fpuhkg;Gwq;fs; tiu murhq;fj; rhh;ej
; tp\aq;fSf;F jPh;tspg;gJ
jpl;lq;fs; kw;Wk; Nkk;ghl;L ,t;tikg;gpd; Kf;fpa mk;rkhFk;.
eltbf;iffs; nrd;wilAk;
mstpy; nray;ghl;L topKiw
-fis tFj;jy;.
 njhopy;El;g Nkk;ghl;bd; kPJ mjpf
ftdk; nrYj;Jjy;.

Kf;fpa nray;ghLfs; :
 ,e;j mikg;G murpDila
'rpe;jid fsQ;rpakhf"
nray;gLk;. murhq;f nfhs;if
-fis tFg;gjpYk; kw;Wk;
mf;nfhs;iffspd; rpwg;ghd
nraw;ghl;bw;fhfTk; toptif
nra;ag;gLk;.
 kj;jpa kw;Wk; khepy muRfs;
jq;fsJ nfhs;iffis
tbtikg;gjw;F Njitg;gLk;
mwpTrhh;e;j kw;Wk; njhopy;El;g

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