GST (Goods and Services Tax) July 2017 se India mein lagu hua. Isse pehle VAT, Service Tax, Excise Duty jaise alag alag taxes the — GST ne inhe ek tax mein combine kar diya. Chhote business owners ke liye sabse zaroori sawaal yeh hota hai ki "mere product pe kitna GST lagega?" Is guide mein hum yeh clearly samjhenge.
GST Structure Kya Hai?
India mein GST do parts mein divide hota hai jab ek hi state ke andar transaction ho:
- CGST — Central Government ka hissa
- SGST — State Government ka hissa
Agar alag state mein transaction ho (jaise Delhi se Mumbai maal jaaye) toh:
- IGST — Integrated GST lagta hai jo CGST aur SGST ko combine karta hai
Jab aap invoice pe 18% GST choose karte ho toh automatically 9% CGST aur 9% SGST hota hai same state ke liye. JENTI Tools mein yeh calculation automatic hoti hai.
0% GST (Exempt Items)
Yeh items GST se poori tarah exempt hain:
| Category | Items |
|---|---|
| 0% | Atta, maida, besan, chawal, gehun |
| 0% | Fresh vegetables aur fruits |
| 0% | Fresh meat, fish, eggs (unprocessed) |
| 0% | Doodh, dahi, lassi (unpackaged) |
| 0% | Books, newspapers, magazines |
| 0% | Education services |
| 0% | Health services (hospitals) |
| 0% | Jute products |
| 0% | Salt |
5% GST
| Category | Items |
|---|---|
| 5% | Packaged food items (branded) |
| 5% | Sugar, tea, coffee (instant nahi) |
| 5% | Edible oils (refined) |
| 5% | Spices (masale) |
| 5% | Footwear under Rs.1000 |
| 5% | Agarbatti (incense sticks) |
| 5% | Kerosene, LPG (domestic) |
| 5% | Life saving medicines |
| 5% | Small restaurants (no AC) |
12% GST
| Category | Items |
|---|---|
| 12% | Processed food (frozen, packaged) |
| 12% | Ghee, butter, cheese |
| 12% | Mobile phones |
| 12% | Computers aur laptops |
| 12% | Sewing machines |
| 12% | Medicines (general) |
| 12% | Umbrella |
| 12% | Printed books with advertisements |
| 12% | Dry fruits (packaged) |
18% GST (Sabse Common)
| Category | Items |
|---|---|
| 18% | Kapde Rs.1000 se zyada |
| 18% | Electronics (TV, fridge, washing machine) |
| 18% | AC restaurants ka khana |
| 18% | Hair products, cosmetics |
| 18% | Steel aur iron products |
| 18% | Plastic products |
| 18% | Cement |
| 18% | Paints aur varnish |
| 18% | IT services, telecom |
| 18% | Financial services |
| 18% | Hotel rooms Rs.7500 se zyada |
28% GST (Luxury Items)
| Category | Items |
|---|---|
| 28% | Cars aur SUVs |
| 28% | Motorcycles (350cc se zyada) |
| 28% | Cigarettes aur tobacco |
| 28% | Aerated drinks (cold drinks) |
| 28% | Pan masala |
| 28% | AC (room air conditioner) |
| 28% | Dishwasher |
| 28% | Luxury watches |
| 28% | Casinos, betting, gambling |
Cloth Business Ke Liye Special Note
Kapde pe GST price ke basis pe alag hoti hai:
- Rs.1000 tak ke kapde — 5% GST
- Rs.1000 se zyada ke kapde — 12% GST
Yeh MRP pe based hai, selling price pe nahi. Isliye agar aap kapda discounted rate pe bech rahe ho toh bhi original MRP ka GST rate lagega.
GST Registration Kab Zaroori Hai?
Agar aapka annual turnover yeh limits cross kare toh GST registration zaroori hai:
- Goods ke liye: Rs.40 lakh (normal states)
- Services ke liye: Rs.20 lakh
- Special category states (Northeast): Rs.20 lakh goods, Rs.10 lakh services
Input Tax Credit (ITC) Kya Hai?
Yeh GST ka sabse bada fayda hai. Jab aap business ke liye koi cheez kharidते ho aur GST pay karte ho, toh woh GST aap apne collected GST se minus kar sakte ho. Matlab sirf "value addition" pe GST dena hota hai poore sale price pe nahi.
Example: Aapne Rs.10,000 ka maal kharida, 18% GST diya matlab Rs.1800. Phir Rs.15,000 mein becha, 18% GST collect kiya matlab Rs.2700. Aapko government ko sirf Rs.2700 - Rs.1800 = Rs.900 dena hoga.
GST Calculate Karo — Free Mein
Exclusive aur Inclusive GST dono calculate hote hain
GST Calculator KholoAksar Pooche Jane Wale Sawaal
Agar mujhe GST rate nahi pata toh kya karoon?
gst.gov.in pe HSN code search karo ya apne CA se poochho. Galat rate charge karna penalty ka kaaran ban sakta hai.
Kya chhote dukandaar ko GST invoice dena zaroori hai?
Agar aap GST registered nahi ho toh GST invoice nahi de sakte. Lekin ek regular bill ya receipt zaroor deni chahiye. GST invoice sirf registered taxpayers de sakte hain.
Composite scheme kya hai?
Rs.1.5 crore se kam turnover wale traders ek flat rate pe tax de sakte hain bina ITC ke. Yeh small retailers ke liye simple option hai. Iske baare mein CA se jaankari lo.