Ka jingialang ba 54 jong ka GST Council ka la long hapoh ka jingpyniaid jong ka Myntri Sorkar Pdeng ba dei khmih ia ka Tnad Kam Pla Tyngka & Corporate Affairs Nirmala Sitharaman ha New Delhi mynta ka sngi.

Ha kane ka jingialang la wan iashim bynta lang da u Myntri Khynnah ka Tnad Kam Pla Tyngka , Pankaj Chaudhary, ki Myntri Rangbah jong ka Goa bad Meghalaya; Symbud Myntri Rangbah jong ka Arunachal Pradesh, Bihar, Madhya Pradesh, bad Telangana; ha ryngkat ki Myntri Tnad Kam Pla Tyngka na ki Jylla bad ki UT (Ba don iing dorbar thaw ain) bad ki ophisar na ki tnad Kam Pla Tyngka na ki Jylla bad ki UT.

Ka GST Council ka la ai kine ki jingmut ha kaba iadei bad ki jingpynkylla ia ki bai GST, ai jingiarap ia ki briew, ki sienjam ban plié lad ia ka kam khaii pateng bad ruh ban pynsuk ban bud ia ka GST.

1. Ki Jingpynkylla/Jingpynshai ha ki bai GST:

KI MAR

1. Ki Namkeen bad ki mar bam Extruded/Expanded Savoury

• Ka bai GST na ka bynta ki mar extruded lane expanded, ki mar bam ba la pynthiang ne ai mluh (lait na ki jingbam kai bym pat sdieh lane pat shet, wat lada tip da kano kano ka kyrteng, ba la pynmih lyngba ka kam extrusion), kiba hap hapoh ka HS 1905 90 30 kin hiar na ka 18% sha ka 12% kaba iahap bad ki namkeen, bhujia, mixture, chabena (ba la dep song bad ai kyrteng) bad kiwei kiwei ki mar bam ba iahap kiba la kloi ban bam kiba la ithuh hapoh ka HS 2106 90. Ka bai GST kaba 5% kan bteng na ka bynta ki jingbam kai bym pat sdieh ne shet, wat lada tip da kano kano ka kyrteng, ba la shna lyngba ka extrusion), kiba hap hapoh ka HS 1905 90 30 ki hap hapoh kane.

2. Ki Dawai Cancer

• Ka bai GST na ka bynta ki dawai cancer kiba long Trastuzumab Deruxtecan, Osimertinib bad Durvalumab kan hiar na ka 12% sha ka 5%.

3. Ki mar jot nar

• Yn wanrah ia ka Reverse Charge Mechanism (RCM) halor ka jingpynbiang ia ki mar jot nar da ki briew bym pat kyntiew kyrteng sha ki briew ba la kyntiew kyrteng haba u nongpynbiang un kyntiew kyrteng haba la tam ia u pud bad u nongshim ia ki mar uba hap ai jingsiew hapoh ka RCM un siew khajna wat lada u nongpynbiang u don hapoh ki pud ba la buh.
• Ka TDS kaba 2% kan treikam na ka bynta ka jingpynbiang ia ki mar jot nar da u briew uba la kyntiew kyrteng ha ka B to B supply.

4. Roof Mounted Package Unit (RMPU) Air Conditioning Machine na ka bynta ki Rel

• Ban Pynshai ba ki Roof Mounted Package Unit (RMPU) Air Conditioning Machinena ka bynta ki rel kin hap hapoh ka HSN 8415 ha kaba ka bai GST ka long 28%.

5. . Ki seat na ka bynta ki kali bad ki thuk thuk

• Ban Pynshai ba ki seat na ka bynta ki kali ki hap hapoh ka 9401 ha kaba ka bai GST ka long 18%.
• Ka bai GST na ka bynta ki seat kali ki hap hapoh ka 9401 bad yn kyntiew na ka 18% sha ka 28%. Kane ka 28% kaba ryntih ia baroh kan treikam nangne shakhmat na ka bynta ki seat jong ki kali khnang ban wanrah ia ka jingryntih bad ki seat jong ki thuk thuk ia kiba hap siew bai GST ha ka 28%.

KI JINGAI JINGSHAKRI

1. Ka Life bad Health insurance

• Ka GST Council ka ai jingmut ban wanrah ia ka Kynhun ki Myntri ban peit pura ia ki kam kiba iadei bad ka GST na ka bynta ka life insurance bad health insurance. Ki dkhot kane ka kynhun ki long ka Bihar, UP, West Bengal, Karnataka, Kerala, Rajasthan, Andhra Pradesh, Meghalaya, Goa, Telangana, Tamil Nadu, Punjab, bad Gujarat. Kane ka kynhun kan ai ia ka kaiphod shuwa ban kut u Risaw 2024.

2. Ka jingkit ia ki nongleit nongwan da ki helicopter

• Ban Pynbna ia ka GST @ 5% na ka bynta ka jingpynkit ia ki nongleit nongwan da ki helicopter ba la iasam ia ki seat bad ban pynbeit ia ka GST na ka bynta ka por ba la dep ha ka rukom ‘kumba long haba long’. Bad ban Pynshai ba ka jingwai ia ki helicopter kan bteng ha ka 18% GST.

3. Ki jingai jinghikai ban pynher liengsuin

• Ban pynshai lyngba ka jingai jingtip ba ki jingai jinghikai ba la ioh jingbit ba pynlong da ka ki Flying Training Organization (FTO) ba la ithuh da ka DGCA  ki lait na ka jingsiew GST.

4. Ka jingpynbiang ia ki jingai jingshakri ha ka jingwad bniah

• Ka GST Council ka la ai jingmut ban pyllait ia ka jingpynbiang ia ki jingai jingshakri ha ka jingwad bniah da ki kynhun Sorkar, lane ki kynhun wad bniah, ki skul bah, kolej lane kiwei kiwei ki kynhun ba la ioh jingithuh hapoh ka clause (ii) lane (iii) jong ka sub-section (1) jong ka section 35 jong ka Income Tax Act, 1961 ba pyndonkam ia ki grant na ka Sorkar ne ki kynhun ne briew shimet.
• Ia ki jingdawa ba la dep yn pynbeit ha ka rukom ‘kumba long, haba long’.

5. Preferential Location Charges (PLC)

• Ban pynshai ba ki bai location lane Preferential Location Charges (PLC) ba siew ha ryngkat ka jingpeit ia ki jingai jingshakri ha ka kam jingtei ia ki jaka sah briew/jaka die jingdie/jaka karkhana shuwa ka jingai ia ki completion certificate forms ki long shi bynta ka composite supply ha kaba ki jingai jingshakri ha ki kam tei jingtei ki dei ki kam kiba kongsan tam bad ka PLC la pyniasoh lang bad ka bad ki hap siew ki juh ki khajna kumba siew ia ka jingpynbiang kaba kongsan kaba long ka jingai jingshakri ha ki kam tei jingtei.

6. Ki jingai jingshakri ba pyniasoh

1. Ban pynshai ba ki jingai jingshakri ban pyniasoh da ki board kum ka CBSE ki dei kiba hap siew khajna. Hynrei, dei ban pyllait ia ki jingai jingshakri pyniasoh ba la ai da ki board jong ki Sorkar Jylla / Sorkar Pdeng, ki educational council bad kiwei kiwei ki kynhun kiba iasoh bad ki Skul Sorkar nangne shakhmat. Ia kane ka kam na ka bynta ka por ba la dep hapdeng ka 01.07.2017 haduh 17.06.2021 yn pynbeit ha ka rukom ‘kumba long haba long’.
2. Ban pynshai lyngba ka jingpynbna ba ki jingai jingshakri pyniasoh da ki skul bah sha ki kolej kim hap hapoh ka jinglait kaba la ai ia ki jaka ai jinghikai hapoh ka notification No. 12/2017-CT(R) ha ka 28.06.2017 bad hap siew 18% ka GST na ka bynta ki jingai jingsshakri pyniasoh da ki skulbah.

7. Ka jingwanrah nabar ia ki jingshakri da ki branch Office

• Ban pyllait ia ka jingwanrah nabar ia ki jingai jingshakri da kaba sdang ia ka kompani liengsuin nabar ri na u briew ba iadei kam lane kano kano ka jaka treikam kaba don shabar ka India, haba la leh khlem da peit. Ka council ka ai jingmut ruh ban pynbeit ia kane ka kam ha ki por ba la dep ha ka rukom ‘kumba long haba long’.

8. Ka jingwai ia ki jaka pynmih pisa

• Ban wanrah ia ka jingaiwai ia ki jaka pynmih pisa da ki briew bym pat kyntiew kyrteng sha ki briew ba la kyntiew kyrteng hapoh ka Reverse Charge Mechanism (RCM) ban tehlakam ia ka jingduh ia ka khajna.

9. Kiwei kiwei ki jingai jingshakri da ka GTA

• Ban pynshai ba haba don ki jingai jingshakri da ka GTA ha ka jingpynkit mar lyngba ki surok bad ka GTA ka ai ruh ka ka consignment note, kane kan long ka composite supply bad baroh kine ki jingai jingshakri kum ka jingpyndap / jingpynhap mar, jingsong/jingweng ia ki jingsong, jingpynkit biang/ jingbuh shipor ia ki mar bad kiwei kiwei kin long shi bynta ka composite supply. Lada ym ai kine ki jingshakri ha ka jingpynkit mar lane lada la invoice lakajong, yn ym khein ia kine ki jingshakri kum ka composite supply ha ka jingpynkit ia ki mar.

Kiwei kiwei ki jingpynkylla

10. Ban pynryntih ia ka bai GST na ka bynta ka por ba la dep shuwa ka 01.10.2021 ha ka rukom ‘kumba long haba long’ ha kaba ki nongpynpoi ia ki phlim ki trei kum ki kongsan ban ioh bad sam ia ki phlim.
11. Ban pyllait ia ka jingpynbiang ia ki jingai jingshakri kum ka bai appli ia ka jingioh bording elektrik, ka bai wai ia ki meter elektrik, ka jingtest ia ki meter / transformer / capacitor, bai bylla na ki briew ban pynkynriah ia ki meter / service line, ki bai pynmih biang ia ki bill bad kiwei kiwei, kiba long ki jinglut jingsep ha ka jingpynbiang bor ding elektrik da kiba trei ha ki kam transmission bad distribution sha ki briew, haba kane ka long ka composite supply. Ia ka bai GST na ka bynta ka por ba la dep yn pynryntih ha ka rukom ‘kumba long haba long’.

2. Ki sienjam ban plié lad ia ka kam khaii pateng:

1. Ki rukom treikam na ka bynta ka jingmap ia ka bai sut ne ka jingdain kuna ne baroh ar, ha kaba iadei bad ka khajna hapoh ka section 73 jong ka CGST Act, 2017 na ka bynta ki snem mang tyngka 2017-18, 2018-19 bad 2019-20 katkum ka section 128A jong ka CGST Act, 2017:

Ka GST Council ka ai jingmut ban thep ia ka rule 164 ha ka CGST Rules, 2017, ha ryngkat bad katto katne ki Form, kaba plié lad ia ki rukom treikam ban ioh ia ka jingmap ia ka bai sut ne ka jingdain kuna lane baroh kar haba iadei bad ka khajna hapoh ka section 73 of CGST Act, na ka bynta ki snem mang tyngka 2017-18, 2018-19 bad 2019-20 katkum ka section 128A jong ka CGST Act, 2017. Ka Council ka ai jingmut ruh ban pynbna hapoh ka sub-section (1) jong ka section 128A of CGST Act, 31.03.2025 kum ka tarik ha shuwa lah ban ai ka jingsiew khajna da ki briew ba la kyntiew kyrteng, ba kin ioh ia kane ka jingmyntoi katkum ka section 128A jong ka CGST Act. Ka Council ka ai jingmut ruh ban ai jingtip ban pynshai ia ki kam bapher bapher kiba iadei bad ka jingshim ia ka jingmap ia ka bai sut ne ka jingdain kuna lane baroh ar hapoh ka section 128A of CGST Act. Ka Council ka la ai jingmut ruh ba ka section 146 of Finance (No. 2) Act, 2024, kaba plié lad ia ka jingwanrah ia ka jingthep ia ka section 128A in CGST Act, 2017, lah ban pynbna ha ka jingtreikam naduh ka 01.11.2024.

2. Ka jingpynbiang ia ka lad ban pyntreikam ia ka sub-section (5) bad sub-section (6) ba la thep thymmai ja ka section 16 jong ka CGST Act, 2017:

Ka GST Council ka ai jingmut ba ka section 118 bad 150 jong ka Finance (No. 2) Act, 2024, kaba plié lad ia ka jingthep ia ka sub-section (5) bad sub-section (6) ha ka section 16 jong ka CGST Act, 2017 ban treikam naduh ka 01.07.2017, lah ban pynbna mardor.

Ka Council ka ai jingmut ruh ia ka rukom treikam ba kyrpang ban pynbeit ia ki hukum lah ban pynbna hapoh ka section 148 jong ka CGST Act, ban bud da ki briew ba siew khajna, ia kiba la ai ki hukum hapoh ka section 73 lane section 74 lane section 107 lane section 108 jong ka CGST Act ka dei kaba la ai ha kaba la pynshisha ia ka jingshim bakla ia ka input tax credit namar ka jingiaid lait ia ki bynta jong ka sub-section (4) jong ka section 16 jong ka CGST Act, hynrei ha kana ka input tax credit ka dei kaba lah ban ioh mynta katkum ka sub-section (5) lane sub-section (6) jong ka section 16 jong ka CGST Act, bad ha kaba ka ym pat ai jingkyrpad pyrshah ka hukum. Ka Council ka la ai jingmut ruh ia ka  jingai jingpyntip ban pynshai ia kane ka kam bad ki kam kiba iadei bad ka jingpyntreikam ia kine ki bynta jong ka sub-section (5) bad sub-section (6) jong ka section 16 jong ka CGST Act, 2017.

3. Ki jingpynkylla ha ka rule 89 bad rule 96 jong ki CGST Rules, 2017 bad ban ai jingpynshai ha kaba iadei bad ki jingpynphai IGST na ka bynta ki jingshalan mar ha kaba ki jingmyntoi jong ki jingpynbna shaphang ki jingpynhiar / jingpyllait hapoh ka rule 96(10) jong ki CGST Rules, 2017 ki dei kiba la shim:

Ka GST Council ka ai jingmut ban ai jingpynshai ba haba la wanrah ia ki mar khlem da siew ia ka integrated tax bad compensation cess da kaba shim ia ki jingmyntoi hapoh ka Notification No. 78/2017-Customs ha ka 13.10.2017 lane Notification No. 79/2017-Customs ha ka 13.10.2017, hynrei la ai jingsiew IGST, ha ryngkat ka sut, bad ka Bill of Entry ha kaba iadei bad ka jingwanrah ia kine ki mar ka dei kaba la peit biang da ki bor jurisdictional Customs ha kaba iadei bad kane, haba kumta ka IGST ba la siew ia ka jingshalan mar, kaba la pynphai sha ki nongshalan mar kam dei kaba pynkhein ia ki bynta jong ka sub-rule (10) jong ka rule 96 jong ki CGST Rules.

Shuh shuh, da kaba sngewthuh ia ki jingeh ba ki nongshalan mar ki iakynduh namar ki jingtehlakam ha kaba iadei bad ka jingpynphai pisa na ka bynta ki jingshalan mar kiba wan lyngba ka rule 96(10), rule 89(4A) & rule 89(4B) jong ki CGST Rules, 2017, haba ka jingmyntoi jong ki jingpynbna specified concessional/ exemption ki dei kiba la pyndonkam na ka bynta ki mar, ka Council ka la ai jingmut ban weng ia ka rule 96(10), rule 89(4A) & rule 89(4B) na ki CGST Rules, 2017. Kane kan pynsuk bad pynsted ia ka kam ban pynphai pisa ha kaba iadei bad kum kine ki jingshalan mar.

4. Ka jingai ia ki jingpynshai lyngba ki jingpyntip ban weng ia ki jingbym shai bad ki jingiathut ha ka ain ha katto katne ki kam:

Ka GST Council ka ai jingmut ban ai jingpynbna ban ai jingshai bad ban weng ia ki jingartatien bad ki jing bym shai kiba mih namar ki jingsngewthuh ba iapher da kiba treikam:

1. Ka jingpynshai halor ka Jaka ba Pynbiang ia ki kam ai jingpynbna ba ai da ki kompani ai jingpynbna sha ki kynhun shabar ka ri.
2. Ka jingpynshai shaphang ka jingioh ia ka Input Tax Credit na ka bynta ki kali demo da ki nongdie bad ki nongshna kali.
3. Ka jingpynshai halor ka Jaka ba Pynmih ia ki jingai jingshakri ban buh data da ki nongai jingshakri kiba don ha India sha ki jaka ai jingshakri cloud computing kiba don shabar ka India.

5. Ka Council ka la ai jingmut ruh ban pynkylla ia katto katne ki bynta jong ki CGST Rules, 2017.

3. Kiwei kiwei ki sienjam:

1. B2C E-invoicing:

Ka GST Council ka ai jingmut ban sdang ia ka B2C e-Invoicing, hadien ka jingpyntreikam kaba jop jong ka e-invoicing ha ki kam B2B. Ka Council ka ithuh ia ki jingmyntoi kiba don ha ka e-invoicing ha ki kam die khutia, kum ka jingkyntiew ia ka jingseisoh jong ki kam khaii pateng, ka jinglait na ka jingktah ia ka mariang, ka jingbiang ha ka jinglut jingsep ki kam khaii pateng bad kiwei kiwei.

Kane kan plié ruh ia ka lad ia kinongthied khutia ba kin pynshisha ia ka jingpynpoi ia ka invoice ha ka GST return. Ia kane ka kam yn sdang ha ka rukom treikam mon sngewbha ha katto katne ki kam bad ki Jylla.

2. Ka Invoice Management System bad ki ledger ba thymmai:

Ka Council ka la peit ruh ia ka jingkyntiew ha ki kam pynphai GST. Kie ki kynthup ia ka jingwanrah ia ka Reverse Charge Mechanism (RCM) ledger, ka Input Tax Credit Reclaim ledger bad ka Invoice Management System (IMS). Ki nongsiew khajna kin ioh lad ban ai jingtip shaphang ka opening balance jong ki ha kine ki ledger shuwa ka 31 tarik u Risaw 2024.

Ka IMS kan plié lad ia ki nongsiew khajna ba kin pdiang lane kyntait lane buh ia ki invoice ba dang sah khnang ban ioh shim Input Tax Credit. Kane la dei ka lad ia ki nongsiew khajna ba kin pynduna ia ki jingbakla ha ka jingpang ia ka input tax credit bad kan kyntiew ia ka jingpynbeit ia ki kam. La antad ba kane kan pynduna ia ka jinghap phah ia ki jingai jingtip shaphang ki jing bym iahap ki ITC ha ki return.

Note: Ki jingai jingmut jong ka GST Council ki dei kiba la ai ha kane ka kyrwoh kaba don ki rai ba heh ha ka ktien kaba suk ban sngewthuh kito kiba don bynta ha kane ka kam. Ia kine baroh yn sa batai ruh lyngba ki jingpynbna / jingpynkylla ia ki ain bad ki dei tang kine ki ban don ka bor jong ka ain.

****