Microsoft Word - Changes in VAT system in FY doc

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1 m úªwz A_ -eq ii ev RU Kvh µ gi Ask wnmv e evsjv ` ki f vu e e vq h cwiez bmg~n Avbv n q Q Zv mswk ó mk ji AeMwZi Rb mnrfv e, ms wcz AvKv i wb œ ck Kiv n jv: 1 Uvb Ifvi K ii g~j mxgv 60 (lvu) j UvKv _ K 70 (mëi) j UvKvq DbœxZ Kiv n q Q 2 wej-ae-gw Uª Ges g~mk Pvjvbc Î µzvi g~mk wbeüb b ^i D j L Kivi weavb Kiv n q Q D j L bv _vk j iqvz bqv hv e bv 3 mev Avg`vwbi Î KwZcq kz mv c iqvz bqvi weavb Kiv n q Q kz mg~n n jv: (1) cy ev mev mieivn g~ j i g a cwi kvwaz g~mk Aš f ~³ _vk Z n e; ev (2) cy g~j NvlYvq mevwu Aš f ~³ _vk Z n e; (3) g~mk mikvix UªRvix Z cwi kva Kivi cögvycî ( UªRvix Pvjvb) _vk Z n e 4 Kvb wbewüz e w³ Zvi cö qvr b Kvb `wjjvw` I Z_ msi Y Ki Z cvi eb Z e, Zvi dig vu vbxq g~mk `ß i `vwlj Ki Z n e 5 Kvb gvgjv, Z`š ev we iva P ovš wb úwë bv niqv ch š bw_cî msi Y Ki Z n e 6 Kvb e w³ fyjekz: ev fyj e vl vi Kvi Y Ki Kg cwi kva Ki j Ges ciezx Z my`mn cwi kva Ki j `Û Av ivwcz n e bv 7 aviv 40 G b vq-wby q gzvi cybwe b vm Kiv n q Q cöwz i wepv ii g~j mxgv e w Kiv n q Q 8 aviv 41M cöwz vcb Kiv n q Q Gi d j wekí we iva wb úwëi cwiwa ewa Z n q Q B Zvc~ e wekí we iva wb úwëi cwiwa wqj wb œiƒc: (1) c Y i g~j Aby gv`b msµvš welq (2) g~j ms hvrb Ki AvB bi AvIZvq Kv bv Ki ev mikvix cvibv msµvš Kv bv gvgjv ev we iva, hv Kv bv `vwebvgv msµvš bvwuk ev KviY `k v bv bvwuk ev G msµvš Ab Kv bv bvwuk Rvwii m~ Î D ~Z n q Q; (3) wefvmxq Kg KZ v KZ K g~j Aby gv` bi wel q Kv bv AvcwË _vk j Aby gv` bi 30 Kvh w`e mi g a mswk ó Kwgkbv ii wbku Av e`b Kivi weavb i q Q Giƒc Av e` bi cöw Z Kwgkbvi KviY `k vi bvwuk Rvwi Ki j wekí we iva-wb úwëi AvIZvq wb úwëi Rb Av e`b Kivi weavb wqj ms kva bi d j wb œiƒ c wekí we iva wb úwëi AvIZv ewa Z n q Q: (1) ÓcYÓ wel q; (2) g~j ms hvrb Ki av h i Rb g~j wbiƒcb wel q; (3) UvY Ifvi Ki msµvš wel q; (4) iqvz MÖnY msµvš wel q; (5) wbix v I AbymÜvb msµvš wel q; (6) wnmve i Y msµvš wel q; 1

2 (7) `vwljcî cix v msµvš wel q; (8) `Û Av ivc wel q; (9) `vwebvgv Rvwi msµvš wel q; (10) Ki dir cö`vb msµvš wel q D j L, RyjvB 1, 2012 ZvwiL _ K mkj g~mk Kwgkbv i U wekí we iva wb úwë Kvh µg ïi n e B Zvc~ e gvp 1, 2012 ZvwiL _ K ïaygvî e nr Ki`vZv BDwbU (g~mk) Ges XvKv (`w Y) Kwgkbv i U wekí we ivawb úwë Kvh µg Pvjy Kiv n qwqj 9 Kvb gvgjv mycªxg Kv U wepvivaxb _vk j ms zä e w³ D³ wefv M Av e`b Ki Z cv ib D³ wefvm AbygwZ w` j gvgjvwu wekí we iva-wb úwëi AvIZvq wepvh n Z cv i A_ev mycöxg Kv U i mswk ó wefvm ^Z:cÖe Ë n q gvgjvwu wekí we iva-wb úwëi AvIZvq wb úwëi Rb mswkøó KZ c i wbku cvwv q w` Z cvi eb 10 wekí we iva-wb úwëi AvIZvq wm vš M nxz n j m Abyhvqx hw` A_ cwi kva Kiv bv nq, Zvn j 3 cvi m U nv i my` cwi kva Ki Z n e hv aviv 56 ev 67 Abyhvqx Av`vq hvm n e 11 AvcxjvZ UªvBey bvj KZ K Avcxj wb úwë Kivi mgqmxgv 2 ermi wba viy Kiv n q Q B Zvc~ e Bnv 1 ermi wqj 12 Z_ -cöhyw³ wbf i mev- K msávwqz Kiv n q Q GB mevi Ici msk wpz wfwëg~ j 4.5% nv i f vu cö`vb Ki Z n e msáv wb œiƒc: Information Technolgy Enabled Services (ITES) meanas- Digital Content Development and Management, Animation (both 2D AND 3D), Geographic Information Services (GIS), IT Support and Software Maintenance Services, Web Site Services, Business Process Outsourcing, Data entry, Data Processing, Call Centre, Graphics Design (digital service), Search Engine Optimization, Web Listing, E-commerce and Online Shopping, document conversion, imaging and archiving. 13 wb œewy Z AvB Ugmg~ ni Ici _ K vbxq ch v q m ú~ik ïé cöz vnvi Kiv n q Q (K) wm bgv nj (L) wmivwg Ki ev_uve I wrkzwr, wm¼, ewmb, c v W vj ewmb, K gvw I Dnvi Ask, c vb, kviqvi, kviqvi Uª, I ev_i gi Ab vb wdwusk I wd vm 14 e emvqx ch v qi f vu c wz: evwywr K Avg`vwbKvi Ki Î weavb wb œiƒc: 2

3 (K) Avg`vwb ch v q 4 kzvsk GwUwf Dr m KZ b Ki e (L) Avg`vwbi ci g~j NvlYv w` q, cök Z g~j ms hvr bi Ici 15 kzvsk g~mk cö`vb Ki Z n e G ai bi e emvqx iqvz cv eb (M) h Ki gqv ` Avg`vwb ch v q GwUwf Av`vq Kiv n q Q m Ki gqv ` ev Dnvi Ae ewnz ciezx Ki gqv ` iqvz MÖnY Ki Z n e (N) Õg~mK-1LÕ di g g~j NvlYv cö`vb Ki Z n e (O) Õg~mK-11Õ ev Õg~mK-11KÕ di gi gva g cy mieivn Ki Z n e (P) Õdig-KÕ Abyhvqx mgwš^z µq I weµq wnmve cy K msi Y Kiv hv e hviv g~mk 16 I 17 msi Y Ki Z Pvb, Zviv Zv msi Y Ki Z cvi eb vbxq cy µq K i weµqkvix e emvqxi Î weavb wb œiƒc: (K) µ qi ci cök Z g~j ms hvrb Aš f ~³ K i, g~j NvlYv w` q me gvu g~ j i Ici 15 kzvsk g~mk cö`vb Ki Z n e G ai bi e emvqx iqvz cv eb (L) 26.67% g~j ms hvrb K i Zvi Dci 15% A_ vr mieivn g~ j i Dci 4 kzvsk f vu cö`vb Kiv hv e G ai bi e emvqx iqvz cv eb bv (M) Jla Ges c Uªvwjqvg RvZxq c Y i Ici c~ e i b vq kzvsk g~j ms hvr bi wbqg envj Av Q (N) Õg~mK-1LÕ di g g~j NvlYv cö`vb Ki Z n e (O) Õg~mK-11Õ ev Õg~mK-11KÕ di gi gva g cy mieivn Ki Z n e (P) Õdig-KÕ Abyhvqx mgwš^z µq I weµq wnmve cy K msi Y Kiv hv e hviv g~mk 16 I 17 msi Y Ki Z Pvb, Zviv Zv msi Y Ki Z cvi eb c v KR f vu: (K) XvKv I PÆMÖvg wmwu K c v ikb GjvKv: 9,000/- (bq nvrvi UvKv) gvî (L) Ab vb wmwu K c v ikb GjvKv: 7,200/- (mvz nvrvi `ybkz UvKv) gvî (M) Rjv kn ii cši GjvKv: 5,400/- (cuvp nvrvi PvikZ UvKv) gvî (N) ` ki Ab vb GjvKv: 2,700/- (`yb nvrvi mvzkz UvKv) gvî (O) GB cwigvy A_ evwl K GKKvjxb ev gvwmk wkw Í Z cwi kva Kiv hv e (Q) LyPiv e emvqxmy K cy µ qi `wjjvw`, K vk g gv I weµq cy K msi Y Ki Z n e (R) mswk ó ivr ^ Kg KZ v, mnkvix ivr ^ Kg KZ v I e emvqx bz e `i mnvqzvq wefvmxq Kg KZ v z`ª e emvqx `i ZvwjKv cö Z Ki eb B Zvc~ e Avg`vwbK Z cy 20% g~j ms hvrb K i wewµ Kivi ÿ Î g~mk cö`vb Ki Z n Zv bv g~mk Pvjv b mxj cö`vb K i wewµ Kivi weavb wqj m weavb wejyß Kiv n q Q 15 K `ªxq wbeüb: (K) Drcv`bKvix GKwU v b cy Drcv`bc~e K wewfbœ weµq K `ªi gva g cy mieivn Ki j K `ªxq wbeüb wb Z cvi e (L) evwywr K Avg`vwbKviK GKwU v b cy Avg`vwbc~e K wewfbœ weµq K `ªi gva g cy mieivn Ki j K `ªxq wbeüb wb Z cvi e (M) mev cö`vbkvix wewfbœ kvlvi gva g mev cö`vb Ki j K `ªxq wbeüb wb Z cvi e K `ªxq wbeüb bqvi Rb wefvmxq `ß i Av e`b `vwlj Ki Z n e 3

4 16 wbgœewy Z Î Ki gqv` 3 gvm wba viy Kiv n q Q: 1 BU; 2 evwywr K Avg`vwbKviK; 3 kzfvm ißvwbkvik; 4 B Ûw Us ms v; 5 wkwcs G R U; 6 wbg vy ms v; 7 wmgûgd G R U; 8 Kbmvj UÝx dvg I mycvifvbrix dvg ; 9 BRviv`vi; Ges 10 hvmvb`vi 17 wbgœewy Z mevmg~ ni g~j NvlYv cö`vb weavb Kiv n q Q: (K) nv Uj, (L) feb wbg vj ms v, (M) Kgy wbwu m Uvi, (N) wgóvbœ fvûvi, (O) Avmevec Îi wecyb K `ª, (P) Kzwiqvi I G cöm gbj mvwf m, (Q) wedwu cvj vi, (R) AwWU GÛ GKvDw Us dvg, (S) wkwcs G R U, (T) kxzvzcwbqš xz ev ZvcvbyK~j evm, jâ I iji q mvwf m, (U) m v UjvBU Kej Acv iui, (V) wmwkdwiwu mvwf m, (W) AvBb civgk K, (X) nj_ K ve I wdu bm m Uvi, (Y) hvbevnb fvov cö`vbkvix, (Z) AvwK U±, B Uwiqi wwrvbbvi I B Uwiqi W Kv iui, (_) e vswks I bb-e vswks mev cö`vbkvix, (`) PvU vw wegvb I nwjkþvi fvov cö`vbkvix, (a) µwwu KvW cö`vbkvix, (b) kxzvzc wbqš xz UBjvwis kc, (c) GwgDR g U cvk I w_g cvk, wckwbu úu, k~ wus úu 18 wmmv i Ui g~j wfwë Ges m ú~ik ï éi nvi e w Kiv n q Q 19 RyjvB, 1, 2012 ZvwiL _ K wbgœewy Z msk~wpz g~j wfwëi nvimg~n Kvh Ki n q Q: µwgk bs mevi ey bv g~m Ki nvi 01. bb-gwm i viuv 6% 02. gvui M v ir, IqvK kc 4.5% 03. WKBqvW 4.5% 04. wbg vy ms v (KbUªv±i) 5.5% 05. f wg Dbœqb ms v 1.5% 06. feb wbg vy ms v 1.5% 07. d Uv wbg vzv 4.5% 08. Avmevec Îi wecyb K `ª (K) Drcv`b ch v q 6% (L) kv-i g 4% 09. ^Y Kvi I išc Kvi 2% 10. Gwm evm 10% 11. Gwm jâ 10% 12. Gwm Uªb 10% 13. hvmvb`vi 4% 14. cwienb wvkv`vi (K) c UªvwjqvgRvZ cy cwien bi Î 2.25% (L) Ab vb cy cwien bi Î 4.5% 15. we`y r weziykvix 5% 16. wbjvgk Z c Y i µzv 4% 17. Bwg MÖkb Dc `óv 4.5% 4

5 18. Bswjk wgwwqvg zj 4.5% 19. vb I vcbv fvov MÖnYKvix (evwywr K wfwë Z evwo fvov) 9% 20. wbr ^ eª vû m ^wjz ˆZix cvlvk wecyb K `ª 5% 21. Z_ cöhyw³ wbf i mev 4.5% 5