वस्तु एवं सेवा कर

vastu evan seva kar athava jiesati (aangrezi: Goods and Services Tax) ek apratyaksh kar hai. jiesati ke tahat vastuoan aur sevaoan par ek saman kar lagaya jata hai. jahaan jiesati lagoo nahian hai, vahaan vastuoan aur sevaoan par alag-alag kar lagae jate haian. bharat mean jiesati ko 1 julaee, 2017 se lagoo hone ja rahi hai.

uddeshy

vastu evan seva kar bharat ki sabase mahatvakaankshi apratyaksh kar sudhar yojana hai, jisaka uddeshy rajyoan ke bich vittiy badhaoan ko door karake ek saman bazar ko baandh kar rakhana hai. yah sanpoorn bharat mean vastuoan aur sevaoan par lagaya jane vala ekal rashtriy ekasaman kar hai. vartaman mean apratyaksh kar pranali, apoorti shrriankhala ke vibhinn staroan par keandr aur rajyoan dvara lagaye jane vale bahu-stariy karoan mean phansi huee hai, jaise abakari kar, chuangi, keandriy bikri kar (siesati) aur mooly vardhit kar ityadi.

jiesati ke aang

• jiesati ke tin aang hoange-

1. keandriy jiesati- CGST central goods And Services tax, jise keandr sarakar vasoolegi.
2. rajy jiesati- SGST yani State goods And Services tax jise rajy sarakarean vasooleangi.
3. iantigreted jiesati- IGST yani Integrated goods And Services tax jo do rajyoan ke bich hone vale karobar par lagega aur ise donoan rajyoan ko barabar anupat mean baanta jaega.

jiesati lagoo hone se labh evan hani

• sanvidhan ke mutabiq keandr aur rajy sarakarean apane hisab se vastuoan aur sevaoan par kar laga sakati haian.
• agar koee kanpani ya karakhana ek rajy mean apane utpad banakar doosare rajy mean bechata hai to use kee tarah ke kar donoan rajyoan ko chukane hote haian jisase utpad ki kimat badh jati hai. jiesati lagoo hone se utpadoan ki kimat kam hogi.
• neshanal kauansil aauph eplaid risarch ki ek riport ke mutabiq jiesati lagoo hone se desh ki jidipi mean ek se paune do phisadi tak ki badhotari ho sakati hai.
• 2014 mean pas sanvidhan ke 122vean sanshodhan ke mutabiq jiesati sabhi tarah ki sevaoan aur vastuoan/utpadoan par lagoo hoga. sirph alkohal yani sharab is kar se bahar hogi.
• jiesati bharat ki arthavyavastha ko ek desh, ek kar vali arthavyavastha bana dega. philahal bharat ke log vastuoan aur sevaoan ke lie 20 alag alag tarah ke kar chukate haian jabaki jiesati lagoo hone ke bad sirph ek tarah ka kar hi chukana hoga. jiesati lagoo hone ke kuchh varshoan tak apako mahangaee vale din bhi dekhane p d sakate haian.
• abhi kisi bhi saman par keandr aur rajy kee tarike ke kar lagate haian lekin jiesati ane se sabhi tarah ke samanoan par ek jaisa kar lagaya jaega.
• sarvis kar, seantral sels kar, stet sels kar aur vait jaise tamam kar khatm hoange.
• maujooda sthiti ye hai ki hamean kisi bhi saman par karib 30 se 35% kar dena p data hai. kuchh chizoan par to pratyaksh ya apratyaksh tarike se lagaya jane vala kar 50 phisadi tak pahuanch jata hai. jiesati ane ke bad ye kar 18% ho jaega, jisamean koee apratyaksh kar nahian hoga.
• jiesati ke ane se kar ka dhaancha saral ho jaega aur isase nirman kanpaniyoan ka paisa aur samay dono bacheange.
• visheshajnoan ki ray hai ki agar desh mean jiesati lagoo ho gaya to jidipi groth 1 se 2 phisadi tak badh sakati hai.
• paikejd phood par jyadatar rajyoan mean abhi koee dyooti nahian lagati hai jahaan in utpadoan par dyooti lagati hai vahaan bhi isaki dar 4 se 6 pratishat tak hai lekin jiesati lagoo hone ke bad apako dibbaband khane par bhi 18 pratishat tak ka kar dena hoga.
• isi tarah abhooshan adi par abhi 3 pratishat dyooti aur redimed kap doan par 4 se 5 pratishat rajy vait lagata hai lekin 18 pratishat jiesati lagane ke bad gahane aur kap de mahange ho sakate haian.
• isake alava sabhi tarah ki sevaean mahangi ho jaeangi, kyoanki abhi mobail phon aur kredit kard jaisi sevaoan par 15 pratishat ka taiks lagata hai jo badhakar 18 pratishat ho jaega yani apako in sevaoan par abhi ke mukabale 3 pratishat zyada rakam kharch karani p degi.
• jiesati lagoo hone ke bad ghar aur kar kharidana kafi sasta ho jaega. chhoti karoan aur k aaumpekt esayoovies par abhi 30 se 44 pratishat tak kar lagata hai lekin sirph 18 pratishat jiesati lagane ki vajah se ye karean 45 hazar rupaye tak sasti ho sakati haian.
• abhi ghar kharidane par apako sarvis kar aur vait donoan chukane p date haian lekin jiesati lagoo hone par apako sirph ek tarah ka kar dena hoga.
• isi tarah restoreant mean khana khana bhi sasta ho jaega, aisa isalie hoga kyoanki abhi alag-alag rajyo mean vait ki dar alag-alag hai aur apako seva kar bhi chukana hota hai, lekin jiesati lagoo hone par apako sirph ek hi tarah ka kar dena hoga.
• abhi eyarakandishanar, maikrovev ovan aur v aaushiang mashin jaise ghareloo oopakaran kharidane par apako 12.5 pratishat eksaiz aur 14.5 vait dena p data hai, lekin jiesati ke tahat sirph 18 pratishat kar dene se ye saman ap kafi kam damoan par ghar la paeange.
• deshabhar mean mal dhulaee karib 20 pratishat tak sasti ho jaegi jisase mahangaee ghat sakati hai.
• udyogoan ko abhi karib alag-alag tarah ke 18 taiks bharane hote haian lekin jiesati lagoo hone par udyogoan ka vakt aur paisa donoan bacheange.
• jiesati ke bad eksaiz dyooti, sarvis kar, edishanal dyooti aauph kastam, vait, sels kar, seantral sels kar, manoranjan kar aur lakjari kar jaise kar khatm ho jaeange.
• jiesati lagoo hone se sabase b da phayada am adami ko hoga. poore desh mean kisi bhi saman ko kharidane ke lie ek hi kar chukana hoga. yani poore desh mean kisi bhi saman ki kimat ek hi rahegi. jaise koee kar agar ap dilli mean kharidate haian to usaki kimat alag hoti hai, vahian kisi aur rajy mean usi kar ko kharidane ke lie alag kimat chukani p dati hai. isake lagoo hone se koee bhi saman kisi bhi rajy mean ek hi ret par milega.
• agar yah lagoo ho jata hai to kee bar kar dene se chhutakara mil jaega. isase kar ki vasooli karate samay kar vibhag ke adhikariyoan dvara kar mean herapheri ki sanbhavana bhi kam ho jaegi. ek hi vyakti ya sanstha par kee bar kar lagane ki zaroorat nahian p degi, sirph isi kar se sare kar vasool kar lie jaeange. isake alava jahaan kee rajyoan mean rajasv badhega to kee jagah kimatoan mean kami bhi hogi.
• isake lagoo hone se kar ka dhaancha paradarshi hoga jisase kafi had tak kar vivad kam hoange. isake lagoo hone ke bad rajyoan ko milane vala vait, manoranjan kar, lagjari kar, l aautari kar, eantri kar adi bhi khatm ho jaeange. philahal jo saman kharidate samay logoan ko us par 30-35 pratishat kar ke roop mean chukana p data hai vo bhi ghatakar 20-25 pratishat par a jane ki sanbhavana hai.
• jiesati lagoo hone par kanpaniyoan aur vyapariyoan ko bhi phayada hoga. saman ek jagah se doosari jagah le jane mean koee dikkat nahian hogi. jab saman banane ki lagat ghategi to isase saman sasta bhi hoga.
• jiesati lagoo hone se keandr ko to phayada hoga lekin rajyoan ko is bat ka dar tha ki isase unhean nukasan hoga kyoanki isake bad ve kee tarah ke kar nahian vasoole paeange jisase unaki kamaee kam ho jaegi. gauratalab hai ki petrol v dijal se to kee rajyoan ka adha bajat chalata hai. is bat ko dhyan mean rakhate hue keandr ne rajyoan ko rahat dete hue manjoori de di hai ki ve in vastuoan par shuruati saloan mean kar lete rahean. rajyoan ka jo bhi nukasan hoga, keandr usaki bharapaee paanch sal tak karega.
• abhi ap alag-alag saman par 30 se 35 pratishat tak ka taiks chukate haian lekin jiesati ki vajah se apako sirph 18 pratishat taiks dena hoga.
• kee vastuean aisi haian jin par abhi kafi kam taiks lagata hai. jiesati se in vastuoan par lagane vala taiks badh jaega. jiesati ke tahat har len den ki aaunalain deta eantri hogi, isalie tamam karobari bikri kam dikhakar taiks ki chori nahian kar paeange.
• sarakar jiesati ka ek portal banaegi jisapar pain nanbar darj karake ap apana rajistreshan karava sakate haian. rajistreshan ke bad apako yoonik aeedi (Unique Identification Number) milega aur is nanbar ka istemal karake ap ek bar mean hi taiks ka aaunalain bhugatan kar paeange.
• apako bata dean ki duniya ke karib 165 deshoan mean jiesati ki vyavastha lagoo hai, yani in deshoan mean bharat ki tarah vastuoan aur sevaoan par alag alag tarah ke taiks nahian dene p date.
• nyoojilaiand mean 15 pratishat, aaustreliya mean 10 pratishat, phraans mean 19.6 pratishat, jarmani mean 19 pratishat, svidan aur denamark mean 25 pratishat aur yahaan tak ki pakistan mean bhi 18 pratishat ki dar se jiesati lagoo hai.
• jiesati se pahale bharat ke taiks sistam mean sabase b da badalav 2005 mean kiya gaya tha jab sels taiks ko vait se badal diya gaya tha.
• vait ki madad se alag alag charanoan mean lagane vale taiks ko kam karane ki koshish ki gee thi lekin vait bhi taiks par taiks lagane vali vyavastha ka aant nahian kar paya.
• vait un vastuoan par bhi lagata hai jinake lie eksaij dyooti chuka di gee hai, yani am logoan ko taiks par bhi taiks dena p data hai.

jiesati ki nianv

• jiesati ki nianv aj se 16 varsh pahale atal bihari vajapeyi ki sarakar mean rakhi gee thi.
• isake bad varsh 2007 mean yoopie ki sarakar ke dauran vitt mantri pi. chidanbaram ne bajat mean 2010 se jiesati lagoo karane ka prastav diya tha.
• jiesati bil ko lokasabha ne 6 mee, 2015 ko manjoori de di thi, lekin rajyasabha mean is bil ko pas karavane ke lie keandr sarakar ko isamean kee sanshodhan karane p de.
• desh ke jyadatar rajy jiesati ke samarthan mean haian lekin rajyasabha se pas ho jane ke bad bhi jiesati ko lagoo karavane mean kafi vakt lag sakata hai kyoanki desh ke sabhi rajyoan ko apani apani vidhanasabhaoan mean ise pas karana hoga.
• apako bata dean ki sanvidhan mean sanshodhan ke lie desh ke adhe se jyada rajyoan ko is bil ko manzoori deni hogi.
• rajyoan mean jiesati bil pas ho jane ke bad jiesati kauansil ki sthapana ki jaegi jisamean keandr aur rajy ke pratinidhi shamil hoange jo bil ko aantim roop deange.
• saiddhaantik roop se bharatiy janata parti aur kaangres donoan jiesati ka samarthan karate rahe haian lekin kuchh biandu aise the, jinaki vajah se is bil ko rajyasabha mean kaangres ka samarthan nahian mil raha tha.
• kaangres keandr dvara sabhi sevaoan aur vastuoan par 1 pratishat zyada kar lagae jane ke phaisale ke virodh mean thi jise sarakar ne bil se hata diya. kaangres ki maang thi ki sarakar ek disput setalameant aauthoriti (dispute settlement authority) ka nirman kare taki do rajyoan ya phir keandr aur rajy ke bich hone vale vivadoan ko sulajhaya ja sake. kaangres chahati thi ki sarakar jiesati par 18 pratishat ka kaip tay kare yani jiesati ke tahat taiks ki dar hamesha ke lie 18 pratishat hi ho, jise age chalakar sarakar apani marzi

se na badha pae.

panne ki pragati avastha

adhar

prarambhik

madhyamik

poornata

shodh

bahari k diyaan

• GST - Goods and Services Tax
• sarakar ne sarvajanik kie jiesati niyam
• 1 julaee se lagoo ho raha hai jiesati, janean- apake jivan par kya asar