GOODS AND SERVICE TAX (GST) LAM VE THUNG AW

JULY 01, 2022 :

July 1 hi India ramin ram chhung chhiah khawnna atan GST (Goods and Service Tax) a hman țan ni a nih avang leh Mizote hian Sorkar hmuh dan leh chhiah khawn dan te kan ngaihven leh ngaihtuah peih loh zawng tak a ni a, mipui ațanga khawn khawm direct tax leh indirect tax te hi Sorkar sum hnar anih avangin GST chungchang hi tlem chu i han bih leh thuak thuak ang u hmiang.

BUM NUAM KAN NI EM?

Tlem lai deuh tawh khan English-a ziak, phai vaiho (eng political party emaw) ziak tih hriat tak mai India GST rate a sang ber 28% chungchang ziahna leh Central a Sawrkar lai demna Mizoram chhung Social media hrang hrangah a darh nasa hle a. Khawvel ram dangte aia India Sorkarin rate sang fal taka GST la anga politics thila puhna a ni ber a, a dik nge dik lo pawh finfiah tum hauh lovin Tirhkoh Pawla ziak tluk hiala ringin social media Group hrang hrangah mi nikhua leh lehkhathiam tak takin an suan kual chiam mai kha a ni a, a zia lovin a zahthlak țhin ngawt mai.

India hian GST ațanga chhiah a lak hi a bungrua leh thil a zirin rate hrang hrang a nei a, a bungrua leh item zawng zawng chu ziah vek kher a țul awm lo e, chu bakah GST Council lamin item țhenkhat GST lakna rate tih danglam leh ențhat a nei fo thin.

48th GST Council June 28 - 29, 2022 chhunga neih zawh takah pawh bungrua leh thil țhenkhatah GST rate ennawn niin thil țhenkhat 18% GST lakna 12% a tihhniam a awm a, țhenkhat 12% GST lakna 18% a tihsan a awm bawk. Heng avang hian bungraw țhenkhat man tlawm sawt tur a awm laiin man to sawt tur a awm bawk a, a chipchiar erawh kan chhuizui lo ang.

Hetiang hi GST chhiah lak dan rate a ni : 0%, 5%, 12%, 18%, 28 %

GST HI TU HMUH CHHUAH NGE?

France tax expert hovin 1950 chho khan mipui leh sumdawngten chhiah lak dan (Tax Law) a țhat tawk loh avanga chhiah an awl ruk nasat em avang leh chhiah lak dan GOODS AND SERVICES TAX hi an duan chhuah a ni. 1954 kumah an hmang nghal a, tunah hian Khawvel ram 100 chuangin GST hi an hmang tawh.

GST AWM HMAA CHHIAH LAKTE:

Goods and Services Tax Act hman hma hian Central leh State Sorkar hian chhiah lak dan tam tak a neih avangin chhiah chung chhiah leh chhawng (tax on tax) hi mipui leh sumdawngte chawi a tam mai bakah a khawn dan leh rate pawh state azira danglam deuh zung anih avangin GST hmanga India ramin chhiah khawn a duh kum 17 chhung zet hman duhna leh zin kawng a zawh hnuin July 1, 2017 khan GST hi hman țan a ni.

GST hman hmaa chhiah lakte :

1. Central Excise Duty

2. Duties of Excise

3. Additional Duties of Excise

4. Additional Duties of Customs

5. Special Additional Duties

of Customs

6. Cess

7. State VAT

8. Central Sales Tax

9. Purchase Tax

10. Entertainment Tax

11. Luxury Tax

12. Entry Tax

13. Taxes on Advertisement

14. Taxes on lotteries,

betting and gambling

A chunga tarlan zawng zawngte hi GST hian a luahlanin a nuaibo ta vek a, chu mai bakah "chhiah chunga chhiah chhawng" (tax on tax) kha a umbo ta bawk a ni.

GST CHU ENG NGE ANIH :

Goods and Services Tax chu indirect tax a chunga sawi takte luah lan vek tura chhiah khawn dan thar Parliament in March 29, 2017 a lo passed tawh leh July 1, 2017 a Goods and Services Tax Act hmang țan tura atih hi a ni.

GST hi bungrua leh thil chi hrang hrang chhiah awmze nei zawk leh kal phung fel leh mumal zawka chhiah lak dan thar hi a ni.

GST hi bungrua leh thil hi siam chhuah anih ațanga lei anih thlenga a hlutna a thlak apiangah lak a ni. Hetiang hi GST khawn dan chu a ni e.

1. Purchase of raw materials

2. Production or manufacture

3. Warehousing of finished goods

4. Sale to wholesalers

5. Sale of products to the retailers

6. Sale to the end customers

Entirna :

Biscuit siamtuin biscuit siamna turin chini leh chhangphut leh bawlhlo dang a lei kha biscuit a lo nih chiah khan a hlutna a lo sang ta a, chu chu warehouse-ah a hlawm liana dahlutin hetah hian a fun leh tuam mawi bakah a hlawm lian hralh turin bawm liana khung a ni a, a hlutna a lo pung leh ta a. Heta țang hian wholesaler hnenah a lut leh a, a bawm lian chu phelhin bawmte zawkah a mala retailer ten an hralh theih turin phelh darh a ni leh a, a hlutna a lo pung leh deuh hlek a, retailer hian a mal emaw bawm te bera hralh theih turin a lo buatsaih leh a, a hlutna a lo pung leh a.

Hetianga a hlutna a punna (value added) ah zel hian GST hi lak a ni.

GST ȚHATNA :

A hma lama sawi tawh angin GST hian chhiah lak dan hrang tam tak a nuaibo a, chu chuan bungraw tam tak man a tih hniam phah a ni. Chu mai bakah GST hi computer technology nen an țan dun tlat avangin a hna ken tel zawng zawng registration, filing of returns, application for refund notice etc te chu online hmanga GST Portal a thawh ngai a ni.

GST hnuaiah hian țhuang thuma chhiah lak a ni.

CENTRAL GST : Collected by the Central Government on an intra-state sale.

STATE GST : Collected by the State Government on an intra-state.

IGST : Collected by the Central Government for inter state sale.

Sawifiahna :

I. Assam state a dealer pakhatin bungrua 18% chhiah lakna chi Rs. 50,000 man Mizoram sumdawng hnenah a hralh a, GST Rs 9,000/- a la a, chu GST chu Central Govt a lut tur a ni.

II. Chu Assam dealer pa vek chuan an state chhunga hman tur GST 12% lakna tur a hralh a, he GST erawh hi chu 6% Central leh 6% State =12% a ni a,( GST Rs 3000+3000= 6,000) a ni a, a chhan chu State chhunga hralh a nih vang a ni.

State leh Central in GST an insem dan hi fel taka duan anih avangin tun hma chhiah lak dan hlui ai khan chhiah hi pung zawk tura ngaih a ni.

Hetiang anih avang hian GST hi tunlai thiamna nen a inhne hnai hle a, sumdawng ho tan pawh tih mai mai a rem lo a, State leh Central lama enkawltute pawh tun hma lam zawng aia an duhtui leh uluk a ngai zual bik a tih theih ang. A chhan pawh Sawrkar sum luhna bawm lian ber zinga pakhat enkawltu an nih miau vang a ni.

GST AȚANGA SUM HMUH ZAT :

Central Sorkarin GST hman țan July 2017 ațanga GST ațanga chhiah a khawn zat chu hetiang hi a ni.

(Economics Times)

Fin year Rs. in crore

2017-18 7,40,620

2018-19 10,79,403

2019-20 12,22,128

2020-21 11,36,744

2021-22 14,87,314

Tun financial year

thla 2 chhunga hmuh zat :

April 1,67,540

May 1,40,885

June 1,44,616

FY 2022-23 a GST khawn zat Rs 1.40 lakh crore chung lama a awm chho ta hi COVID-19 vanga ram ram chhung sum leh pai thawh chhuah tlahniam (economic slowdown) ațangin hma a rawn sawn chho ta zel tih lan tirna pawimawh tak a ni.

ENG NGE A HRIN? :

Chhiah hlui lak dan (old tax regime) ah khan thil leitu a hlawm lian leh a tawpa a mal te tea leitute khan chhiah chhawng "tax on tax" an pek vek avangin thil man a to a, GST ang hi chuan a tawpa leitu tan a hma aia thil man tlawm zawk leh kim zawka chhiah hi khawn tura ngaih a ni.

GST IN A HUAM LOH :

GST kan tih (CGST, SGST IGST) hian huam loh tlem a nei a, state leh state inkara inlei chhawn thil țhenkhatah CST 2% chiah chawia hralh theih a awm a, chungte chu GST hian a huam ve lo.

Hengte hi an ni.

i) Petroleum crude

ii) Diesel

iii) Petrol

iv) Natural Gas

v) Aviation turbine fuel

vi) Alcoholic Liquor for

human consumption

Heng GST in a huam ve loh aṭanga chhiah lut hi state sum hnar (state own revenue) thawk chhuaktu pawimawh tak a ni.

- Huna Kawlvawm

Source : India Today, Economics Times, GST Council