GoopsAND

SERVICES TAX

Name avangi Joshu

clasuetion:5e
koll No. 78
QuLs 1O
Featus ok GST
Featuuw
No Co ntinouy hain
Combiehmine Kplacemnt Casladung t a x cudit

6ST o
Combiehenée indiuect
a
tax on manup actiui, Salo 4
Onuption ef most ol the goeols & Sevies at naional level.
Aepla ces almost
îndiruct taxs levied on goools
al
Avices by the Jndlian
Ceathal& stale gown miuls bault ng ,

Cuwtoms duty d a
pw olhe
Ht a valuu Gaddecl tax theneby oluung Comprehensi veL
Continous chaun D tax Cludiy to all pioouucns,Savite
houldo, Supplus ub to th kinal Consumes uel
t thu inal Consuume would bear
the CLTChaaged
by the last
suppli
The
2The Calaaing ekkcet ol taxes wiU net anise under
ST because Ovnly the value added al each
ta Xed Stage i

Lauangi t6
S6
 GST Council
spt2016
aCoutttutioral boty by Pheotlut on 1Sth
k t n g Atcommendationw to the tunion & Staluyob

Us Aelald to Gebds &Sevica tax. The GST COuncil

w

Ltby the Unuon Finante Minnsten & athu mombuu

Lthu (luenAtate MLinistn o Kevenu
ox Hihance aud
LrlEnA inchange Finante
ol Taration el all us
Membus e GST
(ounce
Unnon Pinance ThL Minutnin
T Unnon Ministn
Minis n - f otate ,in chonge chang Hinance
n taxati on e
Chaiupeuson wenu O
Penante Muistn aMy cthu Miula
noninattd by each
tate Govt. -Membr
S pe Atide 279A of
amended Conwtituten, th GST
Council lanib ol the kollowrng menmbeas
Thu nien htnance Minulu
CHAIRPERSON
The Unien Ministn stat in change Kovenue Os Pinance
Menbu
-2 he Munutn in chag o thance O taxation
taxati@n any
l an
Othu minuln home natid by each ttate gout .
Mumbens. lavang, tK
 Supbluy Undu GST
CCCutance that u l s n a tax onqueree
y thausactiow 1
talliod a taxable eueut'. Supply means Aupply af qoocs on

Avices co both. As peu seclio t af CGSTAct, suppg nchudes

RU Jomu l Auppy goods an tCuias an bath
Tmpotation af Sevias, koa tonsideation uwhelhu ot ha
tn the towwse al k theuahu buwn
he
actiutespecafuol Un scheduleI
The actiuituey Or tranitions Specifucl tn schaule I
ypes a Supply
Taxable Exempt Jntu state Tnta state (omposite
Zuo Continous Mixad
Kaled Deemeda

1axable uppdy_
t meanssupry geveds k Sewicesor bath which io leviable
to tax trdu (oST Ad 017
zvo katd upply
Ht means upy goods Ot Supby { Seuicwo beth oh
Dhith ho tax v Payable
Launng 78
56
Exembt Suply
t means
bpply Jovcs &suUICes Or beth
whi ch attract NIL al o tax
i c h Cuc net chongtabu to tax
which u exennbt om tax.

(onbineus upply

t means upply which o piovided or agtud to be ptovided Din

a Covthous baus upd a lonhact

Intn sEate Suppy

owhon tu Lotatien of the supplin aud the place af
Supy an n dihaent state

Juta stati Suppy

tto when tu suppuin & thu Placc
Supply a_Lane
Deemed Suppy
Suppus made emn wito t tonsidoation, which istueated
a yuplus the pUapox leug
ef GST
Compesiti supply.
tmaansa suppy ib Compluug & on m0e gotds/seuites, udh
u natwmaly bandled & Supplied in with each Othu.
Mixed Supply
t Mian aor moe tnduvidual Suppluey ol good or vicu, Made
Un Co juhctien t h tach 0tue
Lauong 78
56
 Ques t C8oooDt|2coD)
92po MT chuag
Mx Anand T8o000 , Mx Bhamat Value
CQethi) Valu CHauyalha)
CHaayana) TAX
TAX
6 SqST 55>o
12 I4ST:1600
6/ TGST: 5520

Computalie of Totall Amquct Payable by vauious ats

When Ma
Ananel Supply govc to Mx Bhanat

Panticulaus Ameunt
Valuchaged kor Supbly et gooos
TR7.T4ST 96o0
Total Amount Pryabe
81,660
whon M Bhanat Cubply goeds to Ma.
Chuag
Panticula
Atmount
Value chorged kor Supby of Gods
q2poD
67 CGST
+67 SGsT Ssao
SS2o
To tal Amo unt
layabe L0304o
avang,8

Sb
 Computati0n o I TC
TTC o r Bhanat

Tax Aecelmd km Mx Chuag cyST 5520

ITC SyST 55>o
TuST
(60
Net Tax Liability
o| m> Bhaut

Stale meut of Keenue to

Gouen ment
Ponticulans Gentral
MOut Hanyona
yodt.
Ca)

Supply of grocds fyom mart

9600
mAnand to Ma: Bhauat

SuPPy o qocesyn M Bhaat

14uo
to M ChAj

Kouenue to the YOeLn ment 600 quo

laiaup 16
SB