GST

Chhiartute’n Goods and Services Tax (GST) hi enge a nih kan hriat theihna atân sawifiah lawk teh ang. Tun hma kha chuan bungrua leh thil chi hrang hrangah hian chhiah hming hrang hrang vuahin lâk ṭhin a ni a. Hei hi a ṭha lova hria-in sorkar laipui chuan chhiah chi hrang hrang hi tihbo a, chhiah khawn dan phung pawh suihkhawm vek turin rawtna a siam a. Chutih lai-in state sorkar ṭhenkhatin zu aṭanga chhiah (excise duty) an lâk ṭhin leh tuialhthei aṭanga chhiah (value added tax –VAT) te chu sorkar laipui pêk fai vek an ui ve tlat avangin an la la zui ta tho thung.

Hei hi sawifiah a ngai awm e. Excise duty bakah cess leh surcharge-te hi sorkar laipui-in a lak chin a la awm tho na-in state sorkarin an uibeh hi a la awm a. GST Council a din chhoh lai, West Bengal ‘left front’ sorkara finance minister Asim Kumar Dasgupta kaihhruaina hnuai a ruahmanna siam chhoh a nih lai khân state sorkar-te nena thawhhona ṭha a awm loh chuan ram puma chhiah lâk dán kalphung siamṭha a, GST a suihkhawm kha thil theih a ni dawn lo tih hria-in state sorkarte’n zu a excise duty an lak leh tuialhthei leh a kaihhnawiha VAT lak phalsak chin nei turin thutlukna siam a ni ta a. GST pawh central GST (CGST) leh state GST (SGST)-ah ṭhen a ni bawk.

CGST hi sorkar laipui-in GST hmanga chhiah a lâk khawm a ni a, state sorkarte hnênah tehfung fel tak siamin a sihchhuah ve leh ṭhin a. Kumin sorkar tangka kum (2025-2026) chhûnga CGST aṭanga sorkar laipui-in Mizoram chan vé túr chu cheng vaibelchhe 2,070 leh nuai 55 a ni a. Kan aia hmu tlêm zawk tur state chu Goa leh Sikkim chauh an ni. Hei bâkah hian state dang ang thovin Mizoram pualin SGST hi kan khawn ve a. Nikum néna khaikhinin kumin tangka kumah hian Mizorama SGST aṭanga chhiah lakluh hi a hniam ta zêl mai a. Hei hi a pawi-in mutmawh-hnármawha neih a ngai ta takzet a ni.

India hmar-chhak state dangte pawh nikum tangka kum nena khaikhina kumina SGST khawn/hmuh tlem thla nei ve tho an ni a. Hmar-chhak state ṭhenkhat chhiah khawn hi tlak hniam thla awm ve bawk mahse Mizoram tlak hniam dán ang hi an awm lova, a kum téla tlahniam zêl kan ni ber awm e. Nikum June thla khan Mizoramin CGST cheng vaibelchhe 42 a khawn tling a, kumin June thla-ah erawh chuan cheng vaibelchhe 30 chauh hmu-in cheng vaibelchhe 12 zetin a tlêm a, chu chu 29% zetin a tlêm tihna a nih chu.

Hei mai hi a la ni lo cheu. Nikum April thla a Mizoramin SGST a khawn zat aṭanga chhutin kumin April thla a a khawn chhuah zat chu 28% in a tlahniam a. May thla-ah pawh nikum a hmuh zat nena khaikhinin 26% in a tlahniam a ni. SGST hi Mizoram sorkar sum hnâr zînga pawimawh tak mai a ni a. SGST hmuhna tam tham ber chu mipui mimir leh rethei zawkte tâna harsatna siam lova hmuh theihna a nih avângin a pawimawh hle bawk a ni.

Mizoramin state GST a hmuh tlém telh telh chhan hi he lama mithiam (economist) ka hriatte ka zâwt kual nual a. A chhan hi pakhat chauh ni lovin a inkahpupchaw nual a ni awm e. Taxation department hotu pakhat chuan Mizoramin SGST a hmuh tamna ber chu Ministry of Road Transport & Highway (MoRTH) hnuai a National Highway Infrastructure Development Corporation (NHIDCL) a ni a. NHIDCL hnuai a thawk contractor-te hian hna an thawh tam rih loh avangin SGST an chhung lût tlêm a, chu chuan Mizoramin GST hmanga sum a lâkluh nasa takin a titlêm niin a sawi. “NHIDCL hi chuan a vaibelchhe têl an chhúnglût a, chu chu GST hnâr lian bder a ni a, sumdawng dang chhúnluh hi chu a nuai bi leh, chumi pawh tling lo, a sîng, a sâng bi chauh a ni,” a ti bawk.

Finance department a thawk officer lian tak pakhat chuan Mizoramin GST a hmuhna pawimawh tak pakhat chu sorkara inziaklut contractor-te’n emaw midangin contractor hming hawha hna an thawha chhunluh a ni a ti a. Sorkar hmasa lamah pawh registered contractor tak takin hna an thawk lo tih theih a nih lai-in contract thawktu kha rorellai party mi leh minister-te’n an duhsakte’n an thawh khan registered contractor hming an hawh a. Hna an thawh khan GST an chawi thova, mahse, tunah chuan kha tiang kha a awm tawh lo a ni, a ti.

A sawi zêl dan chuan tun sorkarah hian sorkar contract hna reng reng hi contractor hminga pe chhuak lovin ‘departmental work’ anga kaltirin cheng nuai 20 aia tlemin an sem sawm a, chu chu an duhsak zawngte hnênah an pe a. A thawktute kha ‘work supervisor’ an vuah a, department hná anga a kal aváng leh hna kha an sem sawm bawk sí avángin GST pek a ni lova. Chu váng chuan sorkarin a hmuh túr GST kha chhúnluh a ni ta lo hrim hrim a ni, a ti a ni. Chumi awmzia chu’ kalphung thar’ kan tih tâkin a hrin pakhat tihna a nih chu.

Hei bâkah hian check-gate a awm tâk meuh loh avángin state pawn aṭanga bungraw rawn phurhluh hlut zâwng a hriat hleih theih tawh lohva. Bungraw châwk luh hlut zâwng kha an duh zât zât an sawi tawh mai avangin khawn kim a ni tawh lo niin a sawi a. Hei hi GST khawn aṭanga sum a luh tlêm tâk chhan pawimawh tak a tling ve a ni, a ti.

College a thawk economics subject zirtirtu pakhat chuan GST aṭanga sum hmuh a tlêm/tlâkhniam tâk chhan pakhat chu hmasawnna hna (economic activities/developmental works) a tlém tâk váng ni a a ngaih thu a sawi a. Mizoram sorkar budget pumpui a 80% chuang lai hi sorkar hnathawk hlawh, pension hlawh leh sorkar pisa inrêlbawlna senso atâna ruahman a ni a, mipui hmasâwnna atân chuan 20% pawh tling lo dah ve chauh a ni a. Budget sum aṭanga hna thawh awm chhun lah chu GST áwl zawngin hman a ni bawk si a ni a ti.

Sorkar hmasa lama budget pâwn (over and above the state budget) a sorkar laipui aṭang sum hlâwm lian hmuh ṭhin kha a awm ta meuh lo niin College zirtirtu hian a sawi a. Sum hlâwm lian hmu túr chuan project siam a sorkar laipui pawmpui túra thawn thlâk leh chief minister leh minister-te’n an bawhzui chak a ngai a. Chutiang chu a awm tâk meuh loh aváng leh sorkar laipui-in state dangte a pêk ang pawh Mizoramin a dawn ve loh avangin hna lian tham thawh awm ta lo chu GST luh tlém phahna chhan pakhat a ni, a ti a ni.

SGST khawn chungchang hi sorkar mawh a ni a, mipui hmasawnna túr hnathawhna atâna pawimawh a nih lai-in a lalût tlêm zawnga kan kal hi a zia lo tak zet a. He mi kawngah hian nasa leh zuala ṭanlâk a ngai a ni. Rorêllai party mite duhsakna uchuak pêk avánga mipui chanai a heu ngawt pawh hi thil ṭha lo tak a ni. A khawntu department (Taxation) hi Finance department hnuai a dah a ni ta a, hei hi an khawn chhuah tlém chhan a ni lo túrah ngai ila, ṭan an lâk leh zual a ngai hlê tih chu a lang reng mai.

He mi ruala zeh tel zauh ka duh chu kawngpui enkawlna atana lirthei neitute hnên aṭanga ‘direct’ taka chhiah (cess) lâk chungchang hi a ni a. Petrol leh diesel litre khat zela Rs. 2/- ve ve nikum September thla bul aṭanga an lâk ṭan kha tunah chuan a vaibelchhe têl tak meuh a ni ngei tawh dawn a. Kan kawngpuite a chhe êm êm chunga tun thlenga an la hmang ṭangkai lo hi a mak a ni. Kawng enkawlna atana chhiah lâk na na na chu kawng chhiat lai a hman túr a ni dawn lo’m ni? Mi hriselin doctor an ngai lo ang deuhin kawngpui a ṭhat lai-in enkawl a ngai lova, kha sum pawh kha tún hi a hman hun dik tak a ni a, uṭawk tûr vawna thulkhung hun a ni lo.

Chhiah lâk kawngah hian chhiah lâkna thil/bungrua tihpun a awm a, chhiah rate tihsán a awm thei bawk a. Chu mi pahnih ti lo pawh chuan khawrh kim a, chhiah khawn hna ṭha zawka thawh (efficiency in tax regime) a awm bawk. Túna a lan danah hi chuan SGST chhiah hi a mawhphurtute hian an la khawrh kim lovin an la khawn kim lova, chhiah awl tam tak an la awm tih a chiang. Chuvangin sorkar hian a dapa dap chhuah “GST raid’ te pawh a kalpui a ṭul ngei dawn niin a lang. GST chawi ngei ngei túr chawi lote khawrh chhuah a, kan ram hmasawnna hna atâna sum tam zawk lakluh hi sorkar hian a ngai pawimawha êm êm túr a ni ringawt.