Page 13 - Economics (3-30)

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1. l jdkj dks ykHk (d) dkjksckj dh og l hek ds fo"k; esaaa ft l ds uhps oLrq , oaaa l sokvksa ds
 ; g dj i z' kkl u dks l jy , oaaa vkl ku cuk, xkA ysu&nsu dks t h, l Vh l s NwV i zkIr gksxhA
 bl l s dj i z' kkl u dh n{krk , oaaa i kjnf' kZrk esaaa o`f¼ gksxhA (e) oLrq , oaaa l sok dj gsrq l kewfgd njksa (U; wure nj l fgr) ds fo"k; esaaaA
 ; g dj fjl ko dks jksdus dh n`f"V l s Hkh egRoi w.kZ gSA (f) fdl h i zkd`frd vki nk ds nkSjku vfrfjDr l al k/ u t qVkus ds fy,
fdl h fofufnZ"V vof/ ds fy, fdl fo' ks"k nj@njksa ds fo"k; esaaaA
 t h, l Vh l s dj vk/ kj esaaa o`f¼ gksxh ft l l s jkt Lo esaaa Hkh o`f¼ gksxhA
(g) i woksZÙkj jkT; ksa] t Eew&d' ehj] fgekpy i zns' k rFkk mÙkjk[ kaM gsrq fo' ks"k
2. m| eh dks ykHk mi ca/ ds fo"k; esaaaA
 fofuekZrkvksa , oaaa O; ki kfj; ksa gsrq dj vuqi kyu vkl ku gksxk D; ksafd vc (h) t h, l Vh l s l acaf/ r fdl h vU; fo"k; t ks i fj"kn }kjk fofuf' pr
i at hdj.k] fjVuZ rFkk Hkqxrku vkWuykbu gksxkA fd, t k, a] ds fo"k; esaaaA
 vc i wjs ns' k esaaa , d dj i z.kkyh gksxh t ks O; ki kj dks vkl ku rFkk dj l afo/ ku 101oka l a' kks/ u vf/ fu; e] 2016
rVLFk cuk nsxhA
 , d l eku dj i z.kkyh l s O; ki kj , oaaa m| ksxksa esaaa LoLFk i zfrLi / kZ dks  8 fl racj] 2016 dks l afo/ ku (122oka l a' kks/ u) fo/ s; d] 2014
c<+kok feysxkA jk"Vªi fr ds gLrk{kjksi jkar l afo/ ku (101oka l a' kks/ u) vf/ fu; e]
2016 ds : i esaaa vfèkfu; fer gqvkA
3. mi HkksDrk dks ykHk  pawfd ; g fo/ s; d l a?k , oaaa jkT; nksuksa l s l acaf/ r Fkk vr% bl s
 , dy , oaaa i kjn' khZ dj oLrqvksa dh dherksa esaaa deh yk, xkA vf/ fu; fer gksus l s i woZ de&l s&de vk/ s jkT; ksa ds vuql eFkZu
 bl l s mi HkksDrk i j i M+us okys dj Hkkj esaaa Hkh deh vk, xh rFkk mudh dh vko' ; drk FkhA
cpr esaaa o`f¼ gksxhA  orZeku esaaa 8 jkT; ksa ; Fkk& t Eew , oaaa d' ehj] dukZVd] dsjy]
 pqaxh dj dh l ekfIr l s oLrqvksa dh vki wfrZ dh jÝrkj c<+sxh ft l l s ef.ki qj] rfeyukMq] mÙkj i zns' k] mÙkjk[ kaM rFkk i f' pe caxky dks
mi HkksDrkvksa dks Li Qhfrd ncko l s Hkh l aj{k.k i zkIr gksxkA NksM+dj vc rd 23 jkT; ksa@dsanz ' kkfl r i zns' kksa }kjk bl s vuql efFkZr
t h, l Vh i fj"kn fd; k t k pqdk gSA buesaaa vl e GST dks vuql eFkZu nsus okyk
i gyk jkT; jgkA
 101osa l afo/ ku l a' kks/ u vf/ fu; e ds rgr l afo/ ku esaaa vuqPNsn 279  bl l afo/ ku l a' kks/ u vf/ fu; e ds varxZr l fo/ ku ds Hkkx 11
A t ksM+dj oLrq , oaaa l sok dj i fj"kn (GSTC-Goods and Service (vuqPNsn 248] 249 , oaaa 250)_ Hkkx 12 (vuqPNsn 268] 269] 270]
Tax council) ds xBu dk i zko/ ku fd; k x; k gSA bl vuqPNsn ds 271 rFkk 286)_ Hkkx 19 (vuqPNsn 266)_ Hkkx 20 (vuqPNsn
rgr jk"Vªi fr vfèkfu; e ds ykxw gksus dh frfFk l s 60 fnuksa ds Hkhrj 368) rFkk NBha , oaaa l kroha vuql wph esaaa l a' kks/ u fd; k x; k gSA
vkns' k }kjk oLrq , oaaa l sok dj i fj"kn dk xBu djsaxsA  bl l a' kks/ u ds rgr l afo/ ku esaaa rhu u, vuqPNsn (vuqPNsn
 mYys[ kuh; gS fd 12 fl racj] 2016 dks t h, l Vh i fj"kn ds xBu dks 246A, 269A rFkk 279A) t ksM+s x, t cfd vuqPNsn 268A dks
vfèkl wfpr dj fn; k x; kA bl dk l fpoky; ubZ fnYyh esaaa gksxkA bl dh l ekIr dj fn; kA
l ajpuk rFkk dk; Z fuEufyf[ kr gSaA t h, l Vh esaaa ' kkfey dj
l ajpuk 1. dsaæh; dj
v è; {k& dsanzh; foÙk ea=kh (i) dsanzh; mRi kn ' kqYd (ii) vfrfjDr mRi kn ' kqYd
mi kè; {k& l nL; ksa esaaa l s gh dksbZ , d i fj"kn }kjk fofuf' pr vof/ ds (iii) l sok dj
fy, pquk t k, xkA (iv) vfrfjDr l hek ' kqYd (dkmaVjosfyax M~; wVh)
l nL; & (i) dsanzh; jkT; ea=kh (jkt Lo ; k foÙk i zHkkj) (v) fo' ks"k vfrfjDr l hek ' kqYd (vi) vf/ Hkkj , oaaa mi dj
(ii) jkT; ksa ds foÙk ; k dj ea=kh ; k os ft Ugsa jkT; ukfer djsaA 2. jkT; dj
 Hkkjr l jdkj ds l fpo (jkt Lo) t h, l Vh i fj"kn ds i nsu l fpo gksaxsA (i) jkT; ewY; l ao/ Zu dj (VAT)@fcØh dj
orZeku esaaa gl eq[ k vf<+; k bl ds l fpo gSaA (ii) euksjat u dj (LFkkuh; fudk; ksa }kjk ykxw djksa dks NksM+dj)
 vè; {k] dsanzh; mRi kn , oaaa l hek ' kqYd cksMZ dks t h, l Vh i fj"kn esaaa (iii) dsUnh; fcØh dj (dsanz }kjk vkjksfi r , oaaa jkT; ksa }kjk l axzghr)
LFkk; h vkeaf=kr l nL; (xSj&ernku) ds : i esaaa ' kkfey fd; k x; k gSA (iv) pqaxh vkSj i zos' k dj (v) Ø; dj
 t h, l Vh i fj"kn esaaa vi j l fpo dk , d i n rFkk pkj&pkj dfe' uj ds (vi) foykfl rk dj (vii) ykWVjh] l êðk , oaaa t q, i j dj
i n dk Hkh l `t u fd; k t k, xkA mYys[ kuh; gS fd v#.k xks; y dks t h, l Vh i fj"kn esaaa fy, fu. kZ;
vi j l fpo fu; qDr fd; k x; k gSA  t h, l Vh i fj"kn dh i gyh cSBd 22&23 fl racj] 2016 dks vk; ksft r
dk; Z dh xbZ Fkh ft l esaaa fuEufyf[ kr fu.kZ; fy, x, &

 t h, l Vh i fj"kn dsanz , oaaa jkT; kssa dks fuEu fo"k; ksa i j fl i Qkfj' k djsxk& (a) l kykuk 20 yk[ k #i ; s l s de dkjksckj djus okys O; ki kfj; ksa dks
(a) l a?k] jkT; ksa rFkk LFkkuh; fudk; ksa }kjk vkjksfi r dj] mi dj , oaaa t h, l Vh dh nk; js l s ckgj j[ kk x; k gSA ogh mÙkjk[ kaM] fgekpy
vfèkHkkj ds fo"k; esaaa ft Ugsa t h, l Vh esaaa ' kkfey fd; k t k, xkA i zns' k] t Eew&d' ehj , oaaa i woksZÙkj jkT; ksa ds fy, ; g l hek ek=k 10 yk[ k
(b) oLrq, a , oaaa l sokvksa ds fo"k; esaaa ft Ugsa t h, l Vh ds varxZr yk; k t k, xk #i ; s okf"kZd j[ kh xbZgSaA
; k ft Ugsa t h, l Vh l s NwV i zkIr gksxhA  bl fu.kZ; l s yxHkx 60 i zfr' kr O; ki kjh o l sok i znkrk t h, l Vh ds
(c) ekWMy t h, l Vh dkuwu rFkk varjjkT; h; O; ki kj@okf.kT; i j djkjksi .k] nk; js l s ckgj gks t k, axsA mYys[ kuh; gS fd bu 60 i zfr' kr NksVs
dj vk; forj.k , oaaa dj i z' kkl u l aca/ h fl ¼kar ds fo"k; esaaaA djnkrkvksa l s ek=k 2 i zfr' kr jkt Lo gh i zkIr gksrk gSA

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