{"id":451984,"date":"2023-11-27T10:17:11","date_gmt":"2023-11-27T02:17:11","guid":{"rendered":"https:\/\/law.asia\/?p=451984"},"modified":"2024-06-21T17:25:26","modified_gmt":"2024-06-21T09:25:26","slug":"indias-indirect-taxes","status":"publish","type":"post","link":"https:\/\/law.asia\/ko\/indias-indirect-taxes\/","title":{"rendered":"\uc778\ub3c4\uc758 \uacfc\uac10\ud55c \uc138\uc81c \uac1c\ud601, GST"},"content":{"rendered":"<p>\uc0c1\ud488\uc11c\ube44\uc2a4\uc138(GST) \ub3c4\uc785\uc740 \uc778\ub3c4 \uacfc\uc138 \uccb4\uacc4\uc5d0 \uc788\uc5b4\uc11c \ub9e4\uc6b0 \uc911\uc694\ud55c \uac1c\ud601\uc774\uc5c8\ub2e4. GST\ubc95\uc758 \ubaa9\ud45c\ub294 \ubaa8\ub4e0 \uc0c1\ud488\uacfc \uc11c\ube44\uc2a4\ub97c \ud558\ub098\uc758 \uacf5\ud1b5\ub41c \uc138\uae08 \uccb4\uacc4\ub85c \ud1b5\ud569\ud558\uc5ec \uc138\uae08 \uad6c\uc870\ub97c \uac04\uc18c\ud654\ud558\uace0 \ub2e8\uc21c\ud654\ud558\ub294 \uac83\uc774\ub2e4. \uadf8\ub7ec\ub098 \ube44\uad50\uc801 \ucd5c\uadfc\uc5d0 \ub3c4\uc785\ub41c \ubc95\uc774\uae30 \ub54c\ubb38\uc5d0 \uae30\uc5c5\uc774 \uc9c1\uba74\ud55c \uae30\uc874\uc758 \uc138\uae08 \ubb38\uc81c \uc678\uc5d0\ub3c4 \uc0c8\ub85c\uc6b4 \ubb38\uc81c\ub4e4\uc774 \ub098\ud0c0\ub098\uace0 \uc788\ub2e4.<\/p>\n<h2><span class=\"vantage-orange\"><strong>\uc2dc\ud6a8<\/strong><\/span><\/h2>\n<figure id=\"attachment_451945\" aria-describedby=\"caption-attachment-451945\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-451948 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2023\/11\/Rajat-Bose.jpg\" alt=\"Rajat Bose\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-451945\" class=\"wp-caption-text\"><strong>Rajat Bose<\/strong><br \/>\ud30c\ud2b8\ub108\u00a0<br \/>Shardul Amarchand Mangaldas &amp; Co (\ub274\ub378\ub9ac)\u00a0<br \/>T: +91 99 90008414<br \/><a href=\"mailto:rajat.bose@amsshardul.com\">rajat.bose@amsshardul.com<\/a><\/figcaption><\/figure>\n<p>\uc18c\uba78 \uc2dc\ud6a8\ub294 \ubc95\ub960 \uccb4\uacc4\uc5d0\uc11c \ub9e4\uc6b0 \uc911\uc694\ud55c \uad6c\uc131 \uc694\uc18c\uc774\ub2e4. \uc774\uac83\uc740 \ud2b9\uc815 \ubc95\ub839\uc5d0 \ub530\ub77c \uc870\uce58\ub97c \ucde8\ud560 \uc218 \uc788\ub294 \ucd5c\ub300 \uc2dc\uac04\uc744 \uc758\ubbf8\ud55c\ub2e4.<\/p>\n<p>GST\ubc95\uc5d0\ub294 \uc138\uae08\uc744 \ub0a9\ubd80\ud558\uc9c0 \uc54a\uc558\uac70\ub098 \ubd80\uc871\ud558\uac8c \ub0a9\ubd80\ud55c \ub0a9\uc138\uc790\uc5d0 \ub300\ud574 \uc138\ubb34 \ub2f9\uad6d\uc774 \ub0a9\ubd80\uace0\uc9c0\uc11c(show-cause notices)\ub97c \ubc1c\ubd80\ud558\uace0 \ub0a9\ubd80 \uba85\ub839\uc744 \ub0b4\ub9b4 \uc218 \uc788\ub294 \uc2dc\uac04\uc774 \uba85\ud655\ud558\uac8c \uc81c\ud55c\ub418\uc5b4 \uc788\ub2e4.<\/p>\n<p>\uad00\ub828 \ubc95\uc5d0 \ub530\ub77c \ubaa8\ub4e0 \ub0a9\uc138\uc790\ub294 \ub9e4 \ud68c\uacc4\uc5f0\ub3c4\ub9c8\ub2e4 12\uc6d4 31\uc77c \uc774\uc804\uc5d0 \ubc95\uc815(\u6cd5\u5b9a) \uc5f0\uac04 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud55c\ub2e4. \uacfc\uac70\uc5d0\ub294 \uc911\uc559\uac04\uc811\uc138\uc704\uc6d0\ud68c(CBIT)\uc5d0\uc11c \ud2b9\uc815 \uc5f0\ub3c4\uc758 \uae30\ud55c\uc744 \uc5f0\uc7a5\ud558\ub294 \uace0\uc9c0\ub97c \ubc1c\ud45c\ud588\ub2e4. 2017\ub144 7\uc6d4\uc758 \uacbd\uc6b0, 2018\ub144 3\uc6d4\uae4c\uc9c0 \uc5f0\uc7a5\ud55c \ubc14 \uc788\ub2e4(2018\ub144~2019\ub144, 2019\ub144~2000\ub144). \uacb0\uacfc\uc801\uc73c\ub85c, \uc774\ub7ec\ud55c \uc5f0\uc7a5 \uace0\uc9c0\ub294 \ub0a9\ubd80\uace0\uc9c0\uc11c \ubc0f \uc774\ud6c4\uc758 \uba85\ub839\uc11c \ubc1c\ubd80\ub97c \uc81c\ud55c\ud558\ub294 \ud6a8\uacfc\ub97c \uac00\uc838\uc654\ub2e4.<\/p>\n<p>\ucd5c\uadfc CBIT\ub294 GST \uad00\ub828 \uc0ac\uc548\uc5d0 \ub300\ud55c \uba85\ub839\uc11c \ubc1c\ubd80 \uc2dc\ud55c\uc744 \uc5f0\uc7a5\ud588\ub2e4. \uc774\ubc88 \uc5f0\uc7a5\uc740 \uc0ac\uae30, \uace0\uc758\uc801 \ud5c8\uc704 \uc9c4\uc220 \ub610\ub294 \uc0ac\uc2e4 \uc740\ud3d0\uac00 \uc544\ub2cc \ub2e4\ub978 \uc774\uc720\ub85c \uc138\uae08\uc744 \ub0a9\ubd80\ud558\uc9c0 \uc54a\uc558\uac70\ub098 \ubd80\uc871\ud558\uac8c \ub0a9\ubd80\ud55c \uacbd\uc6b0\uc5d0\ub9cc \uc801\uc6a9\ub41c\ub2e4. \uc774\ub7ec\ud55c \uacbd\uc6b0\uc5d0 \ub0a9\ubd80\uace0\uc9c0\uc11c \ubc1c\ubd80 \ud6c4 3\uac1c\uc6d4\uc774 \uc9c0\ub098\uc57c \uba85\ub839\uc11c\ub97c \ubc1c\ubd80\ud560 \uc218 \uc788\uae30 \ub54c\ubb38\uc5d0 \ub0a9\ubd80\uace0\uc9c0\uc11c \ubc1c\ubd80 \uc77c\uc790 \ub610\ud55c \uc774\uc5d0 \ub530\ub77c \uc5f0\uc7a5\ub418\uc5c8\ub2e4.<\/p>\n<p>\ud2b9\ud788 2017\ub144~2018\ub144\uc758 \uacbd\uc6b0, \ub0a9\ubd80\uace0\uc9c0\uc11c\ub97c \ucd5c\uc885\uc801\uc73c\ub85c \ubc1c\ubd80\ud560 \uc218 \uc788\ub294 \uc77c\uc790\uac00 2023\ub144 9\uc6d4 30\uc77c\uc774\uc5c8\uae30 \ub54c\ubb38\uc5d0 GST \uc804\ub2f4 \ubd80\uc11c\uc758 \uc5c5\ubb34 \ubd80\ub2f4\uc774 \uc5c4\uccad\ub098\uac8c \uac00\uc911\ub418\uc5c8\ub2e4. \uc774\ub85c \uc778\ud574 \ub0a9\uc138\uc790\uc5d0\uac8c \ubc1c\uc1a1\ub418\ub294 \uace0\uc9c0\uc11c\uac00 \uac11\uc790\uae30 \ub298\uc5b4\ub09c \uac83\uc740 \ubb3c\ub860, \uad00\ub828 \uc870\uc0ac \ub610\ud55c \ud3ed\uc99d\ud588\ub2e4.<\/p>\n<p>\ud604\uc7ac, \uc5c5\uacc4\uc5d0\uc11c\ub294 \uc720\uc0ac\ud55c \ud610\uc758\uac00 \uc788\ub294 \ub3d9\uc77c \uc0ac\uc548\uc5d0 \ub300\ud55c \ub0a9\ubd80\uace0\uc9c0\uc11c \ubc1c\ubd80 \uac74\uc218\uac00 \uae09\uc99d\ud558\uace0 \uc788\uc5b4 \uace8\uba38\ub9ac\ub97c \uc553\uace0 \uc788\ub2e4. 2023\ub144 12\uc6d4 31\uc77c\uc740 2017\ub144~2018\ub144 \uae30\uac04\uc5d0 \ub300\ud55c \uba85\ub839\uc11c \ubc1c\ubd80 \ub9c8\uac10\uc77c\uc774\uae30 \ub54c\ubb38\uc5d0 \ub0a9\uc138\uc790\ub4e4\uc740 \uacc4\uc18d \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud55c\ub2e4. \ub0a9\uc138\uc790\ub294 \uad6d\uc138\uccad\uc758 \ubaa8\ub4e0 \uac1c\ubcc4 \uc2ec\ub9ac\uc5d0 \ucd9c\uc11d\ud558\uc5ec \uad00\ub828 \ubb38\uc11c\uc640 \ud568\uaed8 \uc18c\uba85 \uc790\ub8cc\ub97c \uc18c\uc0c1\ud558\uac8c \uc81c\ucd9c\ud574\uc57c \ud55c\ub2e4.<\/p>\n<h2><span class=\"vantage-orange\"><strong>GST \ubc0f \ud30c\uacac \uadfc\ubb34<\/strong><\/span><\/h2>\n<figure id=\"attachment_451953\" aria-describedby=\"caption-attachment-451953\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"size-full wp-image-451956\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2023\/11\/Ankita-Bhasin.jpg\" alt=\"Ankita Bhasin\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-451953\" class=\"wp-caption-text\"><strong>Ankita Bhasin<\/strong><br \/>\uc790\ubb38\uc704\uc6d0<br \/>Shardul Amarchand<br \/>Mangaldas &amp; Co (\ub274\ub378\ub9ac)\u00a0<br \/>T: +91 99 10498653<br \/><a href=\"mailto:ankita.bhasin@amsshardul.com\">ankita.bhasin@amsshardul.com<\/a><\/figcaption><\/figure>\n<p>\ud30c\uacac \uadfc\ubb34\uc5d0 \ub300\ud55c \uacfc\uc138 \uc5ec\ubd80\ub294 \ud604\uc7ac \uac00\uc7a5 \ud070 \uad00\uc2ec\uc0ac\uac00 \ub418\uace0 \uc788\ub294 \ubd84\uc57c \uc911 \ud558\ub098\uc774\uace0, \ub2e4\uad6d\uc801 \uae30\uc5c5\uc5d0\uc11c\ub294 \uadf8 \uc911\uc694\uc131\uc774 \uc810\uc810 \ub354 \ucee4\uc9c0\uace0 \uc788\ub2e4.<\/p>\n<p>\uc778\ub3c4 \uae30\uc5c5\ub4e4\uc774 \uc778\ub3c4 \ubc95\uc778 \ub0b4 \ud2b9\uc815 \ube44\uc988\ub2c8\uc2a4 \uc694\uad6c\ub97c \ucda9\uc871\ud558\uae30 \uc704\ud574 \ud574\uc678 \ubaa8\uae30\uc5c5\uc5d0\uc11c \uc9c1\uc6d0\uc744 \ud30c\uacac\ud558\ub294 \uac83\uc740 \ud1b5\uc0c1\uc801\uc778 \uc2dc\uc7a5 \uad00\ud589\uc774\ub2e4. \uc77c\ubc18\uc801\uc73c\ub85c, \uae30\uc5c5\ub4e4\uc740 \ud30c\uacac \uc9c1\uc6d0\uc744 \uc704\ud55c \uc0c1\ud658 \uad00\ub828 \uc138\uae08 \ubb38\uc81c\ub4e4\uc774 \uc5b4\ub290 \uc815\ub3c4 \ud574\uacb0\ub418\uc5c8\ub2e4\uace0 \uc0dd\uac01\ud588\ub2e4. \ud558\uc9c0\ub9cc, \ub300\ubc95\uc6d0\uc5d0\uc11c\ub294 \uc774 \ubb38\uc81c\ub97c \ub2e4\uc2dc \uac80\ud1a0\ud588\ub2e4.<\/p>\n<p><em>CC, CE &amp; ST \u2013 Bangalore (\ud310\uacb0) \ub4f1 v. Northern Operating Systems (NOS \ud310\uacb0)<\/em> \uc0ac\uac74\uc5d0\uc11c, \ubc95\uc6d0\uc740 \uc778\ub3c4 \uc790\ud68c\uc0ac\uac00 \ud574\uc678 \uadf8\ub8f9\uc0ac\ub85c\ubd80\ud130 \uc778\ub825\uc744 \ucc44\uc6a9\ud558\uace0 \uacf5\uae09\ubc1b\ub294 \uc6a9\uc5ed\uc758 \uc218\uae09\uc778\uc774\ub77c\uace0 \ud310\uacb0\ud588\ub2e4. \uc774\ub294 \ud2b9\ud788 \ud30c\uacac \uc9c1\uc6d0\uacfc \uad00\ub828\uc774 \uc788\ub294\ub370, \ubc95\uc6d0\uc740 \uc778\ub3c4 \ubc95\uc778\uacfc \ud574\uc678 \ubc95\uc778 \uac04\uc758 \ub9e4\uc785\uc790 \ub0a9\ubd80\uc81c\ub3c4(Reverse Charge)\uc640 \uad00\ub828\ud55c \uc138\uae08\uc5d0 \ub300\ud574\uc11c\ub294 \uc778\ub3c4 \uc790\ud68c\uc0ac\uac00 \uc11c\ube44\uc2a4\uc138\ub97c \ub0a9\ubd80\ud560 \ucc45\uc784\uc774 \uc788\ub2e4\uace0 \ud310\ub2e8\ud588\ub2e4. \uc774 \ud310\uacb0\uc740 \uc11c\ube44\uc2a4\uc138\uc640 \uad00\ub828\ud558\uc5ec \ub0b4\ub824\uc9c4 \uac83\uc774\uc9c0\ub9cc, GST \uc138\ubb34 \ub2f9\uad6d\uc740 2017\ub144 7\uc6d4 \uc774\ud6c4 \uc778\ub3c4 \uae30\uc5c5\ub4e4\uc774 \ud30c\uacac \uc778\ub825\uc5d0\uac8c \uc9c0\uae09\ud55c \uae08\uc561\uc5d0 \ub300\ud574 GST\ub97c \ub0a9\ubd80\ud560 \uac83\uc744 \uc694\uad6c\ud560 \ub54c \uc774 \ud310\uacb0\uc744 \uad11\ubc94\uc704\ud558\uac8c \ud65c\uc6a9\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>NOS \ud310\uacb0\uc758 \uc138\uae08 \ubd80\uacfc \uacb0\uc815\uc744 \uc720\uc9c0\ud558\uba74\uc11c, \ubc95\uc6d0\uc740 \uae30\uc5c5\uc774 \uacfc\uc138 \ub300\uc0c1\uc778\uc9c0 \uc5ec\ubd80\ub97c \ud655\uc778\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uc218 \uc788\ub294 \uba87 \uac00\uc9c0 \uc0ac\ud56d\uc744 \uc81c\uc2dc\ud588\ub2e4.<\/p>\n<p>\u2022 NOS \ud310\uacb0\uc5d0\uc11c, \uc778\ub3c4 \ubc95\uc778\uc740 \ud574\uc678 \ubc95\uc778\uc5d0 \ubc31\uc624\ud53c\uc2a4(back office) \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uace0 \uc788\uc5c8\ub2e4. \uc774\ub97c \uc704\ud574 \ud30c\uacac\uc744 \uc694\uccad\ud588\ub2e4.<\/p>\n<p>\u2022 \ud30c\uacac \uc778\ub825\uc774 \uc778\ub3c4\uc5d0\uc11c \uadfc\ubb34\ud558\ub294 \ub3d9\uc548 \uae09\uc5ec\ub294 \ubcf8\uad6d\uc758 \ud574\uc678 \ubc95\uc778\uc774 \uc9c0\uae09\ud558\uace0 \uc788\uc5c8\ub2e4.<\/p>\n<p>\u2022 \uc778\ub3c4 \ubc95\uc778\uc740 \uac00\uc0b0\uae08 \ubc0f \uad00\ub9ac\ube44\uc640 \ud568\uaed8 \ud574\uc678 \ubc95\uc778\uc5d0 \uae09\uc5ec\ub97c \uc0c1\ud658\ud588\ub2e4. \ubc95\uc6d0\uc740 \uc774\ub7ec\ud55c \uacc4\uc57d\uc740 \ud30c\uacac \uc9c1\uc6d0\ub4e4\uc774 \ud574\uc678 \ubc95\uc778\uc5d0\uc11c\ub9cc \uae09\uc5ec\ub97c \ubc1b\ub294\ub2e4\ub294 \uac83\uc744 \uc758\ubbf8\ud55c\ub2e4\uace0 \uc9c0\uc801\ud588\ub2e4.<\/p>\n<figure id=\"attachment_451958\" aria-describedby=\"caption-attachment-451958\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"size-full wp-image-451961\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2023\/11\/Ankit-Sachdeva.jpg\" alt=\"Ankit Sachdeva\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-451958\" class=\"wp-caption-text\"><strong>Ankit Sachdeva<\/strong><br \/>\uc120\uc784 \uc18c\uc18d \ubcc0\ud638\uc0ac\u00a0<br \/>Shardul Amarchand<br \/>Mangaldas &amp; Co (\ub274\ub378\ub9ac)<br \/>T: +91 98 18174594<br \/><a href=\"mailto:ankit.sachdeva@amsshardul.com\">ankit.sachdeva@amsshardul.com<\/a><\/figcaption><\/figure>\n<p>\ube44\uc988\ub2c8\uc2a4\uac00 \uae00\ub85c\ubc8c\ud654 \ub418\uba74\uc11c, \ub9ce\uc740 \uc778\ub3c4 \uae30\uc5c5\ub4e4\uc774 \u2018\ud30c\uacac\ub41c \uc678\uad6d\uc778\u2019\uc744 \uace0\uc6a9\ud558\uc5ec \uace0\uac1d\uc5d0\uac8c \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uace0 \uc788\ub2e4. \ub300\ubc95\uc6d0\uc758 NOS \ud310\uacb0\uc740 \uc778\ub3c4 \uae30\uc5c5\ub4e4\uc5d0 \ub300\ud55c \uc138\uae08 \ubd80\ub2f4\uc744 \uac00\uc911\uc2dc\ucf1c \uc7ac\uc815\uc801 \uc5b4\ub824\uc6c0\uc744 \ucd08\ub798\ud558\uace0 \uc788\ub2e4. \ub530\ub77c\uc11c, \uc778\ub3c4 \uae30\uc5c5\ub4e4\uc740 \uc678\uad6d\uc778\uc744 \uace0\uc6a9\ud560 \ub54c \u2018\uc720\ub9ac\ud55c\u2019 \ud30c\uacac \uacc4\uc57d\uc744 \ud1b5\ud574 \uc138\uae08 \uad6c\uc870\ub97c \ucd5c\uc801\ud654\ud558\ub294 \uac83\uc774 \ubc18\ub4dc\uc2dc \ud544\uc694\ud558\ub2e4. NOS\uc758 \ud310\uacb0\uc740 \ud30c\uacac \uae30\uac04 \ub3d9\uc548 \uc218\ud589\ub41c \uc5c5\ubb34\uc758 \ubc94\uc704, \ud30c\uacac\ub41c \uc9c1\uc6d0\uc5d0 \ub300\ud55c \uae09\uc5ec \uc9c0\uae09 \uc758\ubb34, \ud574\uc678 \ubaa8\uae30\uc5c5\uc5d0 \ub300\ud55c \uc0c1\ud658, \uc0c1\ud658 \uc2dc \uc5ed\uc678(\u57df\u5916) \ud68c\uc0ac\uc5d0 \uc9c0\ubd88\ud55c \uac00\uc0b0\uae08 \ubc0f \uae30\ud0c0 \uc218\uc218\ub8cc, \uace0\uc6a9 \uacc4\uc57d\uc5d0 \uba85\uc2dc\ub41c \uace0\uc6a9 \uc870\uac74 \ub4f1\uc73c\ub85c \ud655\uc778\ud560 \uc218 \uc788\ub294 \ub9e4\uc6b0 \uad6c\uccb4\uc801\uc778 \uc0ac\uc2e4\uc5d0 \ub300\ud574 \ud310\uacb0\uc744 \ub0b4\ub838\ub2e4. \uadf8\ub7ec\ub098 \ubd84\uc7c1\uc774 \ubc1c\uc0dd\ud560 \uac00\ub2a5\uc131\uc740 \uc5ec\uc804\ud788 \ubc30\uc81c\ud560 \uc218 \uc5c6\ub2e4.<\/p>\n<p>GST \uc804\ub2f4 \ubd80\uc11c \uc678\uc5d0\ub3c4, \uc18c\ub4dd\uc138 \uc804\ub2f4 \ubd80\uc11c\ub294 \uae30\uc220 \uc11c\ube44\uc2a4 \uc218\uc218\ub8cc \ubc0f \uc0c1\ud658\uae08\uc5d0 \ub300\ud55c \uacfc\uc138 \uc5ec\ubd80\uc640 \uad00\ub828\ud55c \ubb38\uc81c\uc5d0 \ub300\ud574 NOS \ud310\uacb0\uc744 \ucc38\uace0\ud558\uace0 \uc788\ub2e4. \uad6d\uc138\uccad\uc5d0\uc11c \ud30c\uacac\uacfc \uad00\ub828\ud558\uc5ec \ub354 \ub9ce\uc740 \uc138\uae08 \uc9d5\uc218\ub97c \ucd94\uc9c4\ud558\uace0 \uc788\ub294 \ub9cc\ud07c, \uc774\ub294 \ube59\uc0b0\uc758 \uc77c\uac01\uc5d0 \ubd88\uacfc\ud560 \uc218 \uc788\ub2e4. \uc778\ub3c4 \uae30\uc5c5\ub4e4\uc774 \uac00\uc57c \ud560 \uae38\uc774 \uc21c\ud0c4\ud574 \ubcf4\uc774\uc9c0\ub294 \uc54a\ub294\ub2e4.<\/p>\n<h2><span class=\"vantage-orange\"><strong>\uc628\ub77c\uc778 \uac8c\uc784<\/strong><\/span><\/h2>\n<p>GST \uc704\uc6d0\ud68c\ub294 \ucd1d \uac8c\uc784 \uc218\uc775\uc774 \uc544\ub2c8\ub77c \uc628\ub77c\uc778 \uac8c\uc784\uc5d0\uc11c \ubca0\ud305\ud55c \uc561\uba74\uac00 \uc804\uccb4\uc5d0 \ub300\ud574 28%\uc758 GST \uc138\uae08\uc744 \ubd80\uacfc\ud588\ub2e4. \uc774 \uacb0\uc815\uc740 2023\ub144 10\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294\ub370, 6\uac1c\uc6d4 \ud6c4\uc5d0 \ub2e4\uc2dc \uac80\ud1a0\ud560 \uc608\uc815\uc774\ub2e4.<\/p>\n<p>\uc804\uc138\uacc4\uc801\uc73c\ub85c\ub3c4 \ub9c8\ucc2c\uac00\uc9c0\uc600\uc9c0\ub9cc, \uadf8\ub3d9\uc548 \uc778\ub3c4\uc758 \uc628\ub77c\uc778 \uac8c\uc784 \uc5c5\uccb4\ub4e4\uc740 \ucd1d \uac8c\uc784 \uc218\uc775, \uc989 \uc0c1\uae08\uc744 \ube80 \ud310\ub3c8(stake)\uc5d0 \ub300\ud574 \ubd80\uac00\uac00\uce58\uc138\ub294 \ubb3c\ub860 GST\uae4c\uc9c0 \ub0a9\ubd80\ud588\ub2e4. \ub610\ud55c \uc628\ub77c\uc778 \uac8c\uc784\uc744 \u2018\uae30\uc220\uc774 \ud544\uc694\ud55c \uac8c\uc784\u2019\uc73c\ub85c \ubd84\ub958\ud560 \uac83\uc778\uc9c0, \uc544\ub2c8\uba74 \u2018\uc6b4\uc5d0 \ub9e1\uae30\ub294 \uac8c\uc784\u2019\uc73c\ub85c \ubd84\ub958\ud560 \uac83\uc778\uc9c0\uc5d0 \ub300\ud55c \ub17c\uc7c1\ub3c4 \uce58\uc5f4\ud588\ub2e4.<\/p>\n<p>GST \uc704\uc6d0\ud68c\uc758 \uacb0\uc815\uc5d0 \ub530\ub77c, \uc774\uc81c\ub294 \uac1c\uc815\uc548\uc774 \uba85\ud655\ud558\uac8c \uaddc\uc815\ub418\uc5b4 \uc18c\uae09 \uc801\uc6a9\uc774 \uac00\ub2a5\ud55c \uac83\uc778\uc9c0, \uc544\ub2c8\uba74 2023\ub144 10\uc6d4 1\uc77c \uc774\ud6c4\ubd80\ud130 \uc801\uc6a9\ud574\uc57c \ud558\ub294 \uac83\uc778\uc9c0 \uc5ec\ubd80\ub97c \uacb0\uc815\ud574\uc57c \ud55c\ub2e4. \uc774\uac83\uc740 \uacfc\uac70\uc758 \ubd80\ucc44(\ud574\ub2f9\ud558\ub294 \uacbd\uc6b0) \ucd94\uc815\uc5d0 \uc911\uc694\ud55c \ubd80\ubd84\uc774\ub2e4.<\/p>\n<p>\uc774 \uac1c\uc815\uc548\uc774 \uc2dc\ud589\ub418\uae30 \uc804\ubd80\ud130 \uc628\ub77c\uc778 \uac8c\uc784\uc5d0 \ub300\ud55c \ubc95\ub9ac(\u6cd5\u7406)\uac00 \ubc1c\uc804\ud558\uace0 \uc788\uc5c8\uae30 \ub54c\ubb38\uc5d0 \uae30\uc5c5\ub4e4\uc740 \ubcc0\ud654\uc5d0 \uc27d\uac8c \uc801\uc751\ud558\uc9c0 \ubabb\ud558\uace0 \uc788\ub2e4. \uc2e4\uc81c\ub85c, \uc77c\ubd80 \uc5c5\uccb4\ub4e4\uc740 \uc774\ubbf8 2017\ub144~2018\ub144\uc5d0 \ub300\ud55c \ub0a9\ubd80\uace0\uc9c0\uc11c\ub97c \ubc1b\uc558\ub2e4. \uc774\ub7ec\ud55c \ubd80\ucc44\uac00 \ud655\uc815\ub418\uba74 \ud574\ub2f9 \uae30\uc5c5\uc740 \uc138\uae08\uacfc \uc774\uc790\ub97c \ub0a9\ubd80\ud574\uc57c \ud558\uace0, \uc5ec\uae30\uc5d0 \uacfc\ud0dc\ub8cc\uac00 \ucd94\uac00\ub41c\ub2e4. \ub610\ud55c, \ub9e4\uc785 \uc138\uc561 \uacf5\uc81c \uc81c\ud55c \ub54c\ubb38\uc5d0 \uc774\ubbf8 \ub0a9\ubd80\ud55c GST\ub294 \uc0ac\uc5c5 \ube44\uc6a9\uc774 \ub420 \uac83\uc774\ub2e4.<\/p>\n<p>\uc774\uc81c\ub294 GST\uac00 \ubca0\ud305 \uc561\uba74\uac00 \uc804\uccb4\uc5d0 \uc801\uc6a9\ub418\uae30 \ub54c\ubb38\uc5d0 \uc5c5\uccb4\ub4e4\uc740 \uac8c\uc774\uba38\uac00 \uc790\uc2e0\uc758 \ud310\ub3c8\uc744 \uc804\uc561 \uacf5\uc81c\ubc1b\uc744 \uc218 \uc788\ub3c4\ub85d \u2018\uc0ac\uc6a9\uc790 \uc720\uc9c0 \uc804\ub7b5\u2019\uc744 \ucc44\ud0dd\ud558\uace0 \uc788\ub2e4. \uadf8 \uacb0\uacfc\ub85c \uc5c5\uccb4\ub4e4\uc740 \ud604\uc7ac \uc801\uc9c0 \uc54a\uc740 \ud0c0\uaca9\uc744 \ubc1b\uace0 \uc788\uace0 \uc774\ub85c \uc778\ud55c \ud604\uae08 \ud750\ub984\uc758 \ubb38\uc81c\ub3c4 \ubc1c\uc0dd\ud558\uace0 \uc788\ub294\ub370, \uacb0\ucf54 \uc7a5\uae30\uc801\uc73c\ub85c \uc9c0\uc18d \uac00\ub2a5\ud558\uc9c0 \uc54a\uc740 \ubaa8\uc2b5\uc774\ub2e4. \ub610\ud55c, \ub300\uae30\uc5c5\uc758 \uacbd\uc6b0\uc5d0\ub294 \uc774\ub7ec\ud55c \u2018\uc0ac\uc6a9\uc790 \uc720\uc9c0 \uc804\ub7b5\u2019\uc744 \uc2e4\ud589\ud558\ub294 \uac83\uc774 \uac00\ub2a5\ud560 \uc218 \uc788\uc9c0\ub9cc, \uc18c\uaddc\ubaa8 \uc5c5\uccb4\uc758 \uacbd\uc6b0\uc5d0\ub294 \ud604\uc2e4\uc801\uc774\uc9c0 \uc54a\uc744 \uc218 \uc788\uace0 \uc774\ub85c \uc778\ud574 \ubb38\uc744 \ub2eb\uc544\uc57c \ud560 \uc218\ub3c4 \uc788\ub2e4.<\/p>\n<p>\ub354\ubd88\uc5b4, \uc774\ubc88 \uac1c\uc815\uc548\uc740 \uc5ed\uc678 \uc804\uc790\uac8c\uc784 \uc5c5\uccb4\ub4e4\uc774 \uc778\ub3c4 \ub0b4 \uc0ac\uc6a9\uc790\uc758 \uc11c\ube44\uc2a4 \uc561\uc138\uc2a4\ub97c \ud5c8\uc6a9\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 \uc778\ub3c4\uc5d0 \ub4f1\ub85d\ud558\ub3c4\ub85d \uc758\ubb34\ud654\ud588\ub2e4. \ub4f1\ub85d \ud65c\uc131\ud654\ub97c \uc704\ud574 GST\ubc95\uc5d0 \uac04\uc18c\ud654\ub41c \ub4f1\ub85d \uccb4\uacc4\ub97c \uba85\uc2dc\ud558\uc600\ub2e4.<\/p>\n<p>\uaddc\uc815 \uc900\uc218\ub97c \ub2f4\ubcf4\ud558\uae30 \uc704\ud574, GST\ubc95\uc740 \uc774\uc81c \uc5c5\uccb4\ub4e4\uc774 \ub4f1\ub85d\ud558\uc9c0 \uc54a\uc73c\uba74 \uc5ed\uc678 \uae30\uc5c5\uc774 \uc81c\uacf5\ud558\ub294 \uc11c\ube44\uc2a4 \ub610\ub294 \ud50c\ub7ab\ud3fc\uc5d0 \ub300\ud55c \uc778\ub3c4 \ub0b4 \uc0ac\uc6a9\uc790\uc758 \ubaa8\ub4e0 \uc720\ud615\uc758 \uc561\uc138\uc2a4\uac00 \ucc28\ub2e8\ub41c\ub2e4\uace0 \uaddc\uc815\ud558\uace0 \uc788\ub2e4. \ub610\ud55c, \uaddc\uc815\uc744 \uc900\uc218\ud558\uc9c0 \uc54a\ub294 \uacf5\uae09\uc5c5\uccb4\uac00 \uc628\ub77c\uc778 \uba38\ub2c8 \uac8c\uc784 \uacf5\uae09\uc5d0 \uc0ac\uc6a9\ud558\ub294 \ubaa8\ub4e0 \ucef4\ud4e8\ud130 \ub9ac\uc18c\uc2a4\uc5d0\uc11c \uc0dd\uc131, \uc804\uc1a1, \uc218\uc2e0 \ub610\ub294 \ud638\uc2a4\ud305 \ub418\ub294 \uc815\ubcf4 \ub610\ud55c \ucc28\ub2e8\ub420 \uac83\uc774\ub2e4.<\/p>\n<p>GST\ubc95\uc5d0 \uc5c4\uaca9\ud55c \uc870\uce58\uac00 \ub9c8\ub828\ub418\uc5c8\uc9c0\ub9cc, \uacf5\uac1c \ub3c4\uba54\uc778 \ub370\uc774\ud130\uc5d0 \ub530\ub974\uba74 \uc9c0\uae08\uae4c\uc9c0 \uc0c8\ub85c\uc6b4 \ud574\uc678 \uc5c5\uccb4\ub4e4\uc774 \ub4f1\ub85d\ud55c \uc0ac\ub840\ub294 \uc544\uc9c1 \uc5c6\ub2e4. \uc62c\ud574 \ucd08, \uc9d1\ud589\uc704\uc6d0\ud68c(ED)\uc5d0\uc11c\ub294 \uc790\uae08 \uc138\ud0c1\uc774 \uc758\uc2ec\ub418\ub294 \ud574\uc678 \ub4f1\ub85d \uc628\ub77c\uc778 \uac8c\uc784 \uc5c5\uccb4\ub4e4\uc744 \ub2e8\uc18d\ud588\ub2e4. \uc774\ub97c \uac10\uc548\ud558\uba74, \uaddc\uc815\uc744 \uc900\uc218\ud558\uc9c0 \uc54a\ub294 \uc5ed\uc678 \uc628\ub77c\uc778 \uac8c\uc784 \uc5c5\uccb4\ub4e4\uc774 GST \ub2f9\uad6d\uc5d0 \uc758\ud574 \ucd94\uc801\ub418\ub294 \uac83\uc740 \uc2dc\uac04 \ubb38\uc81c\uc77c \uac83\uc774\ub2e4. \uad00\uacc4 \ub2f9\uad6d\uc5d0\uc11c \uc774 \ubd80\ubd84\uc5d0 \ub300\ud55c \uaddc\uc815 \uc900\uc218 \uc5ec\ubd80\ub97c \uc608\uc758 \uc8fc\uc2dc\ud558\uace0 \uc788\ub2e4\ub294 \uac83\uc740 \ubd84\uba85\ud574 \ubcf4\uc778\ub2e4.<\/p>\n<p>GST \uc704\uc6d0\ud68c\uac00 \uc81c\uc2dc\ud55c 6\uac1c\uc6d4\uc758 \uc815\ucc45 \uc810\uac80 \uae30\uac04 \ub0b4\uc5d0 \uc5c5\uacc4\uac00 \uc815\ucc45 \ubcc0\uacbd\uc5d0 \uc5b4\ub5bb\uac8c \ubc18\uc751\ud558\ub294\uc9c0 \uc9c0\ucf1c\ubcfc \ud544\uc694\uac00 \uc788\ub2e4. \uc5c5\uacc4\uac00 \uc774\ubbf8 \uc0c8\ub85c\uc6b4 \uacfc\uc138 \uccb4\uacc4\uc5d0 \ubc18\ub300\ud558\uace0 \uc788\ub2e4\ub294 \uc810\uc744 \uac10\uc548\ud560 \ub54c, \uad6d\uac00\uc758 \uacbd\uc81c\uc801 \uc774\uc775\uc744 \uc704\ud574\uc11c\ub77c\ub3c4 \uc815\ucc45 \uc785\uc548\uc790\ub4e4\uc774 \ubcc0\uacbd \uc0ac\ud56d\uc744 \uac80\ud1a0\ud560 \ub54c\uc5d0\ub294 \uade0\ud615 \uc7a1\ud78c \u2018\uc804\uccb4\ub860\uc801\u2019 \uc2dc\uac01\uc744 \uacac\uc9c0\ud574\uc57c \ud560 \uac83\uc774\ub2e4.<\/p>\n<section class=\"format-info\">\n<p style=\"text-align: justify;\"><strong><img class=\"aligncenter size-full wp-image-264976\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2021\/12\/Shardul-Amarchand-Mangaldas-india-law-firm-logo-3.jpg\" alt=\"\" width=\"320\" height=\"130\" srcset=\"https:\/\/law.asia\/wp-content\/uploads\/2021\/12\/Shardul-Amarchand-Mangaldas-india-law-firm-logo-3.jpg 320w, https:\/\/law.asia\/wp-content\/uploads\/2021\/12\/Shardul-Amarchand-Mangaldas-india-law-firm-logo-3-300x122.jpg 300w\" sizes=\"(max-width: 320px) 100vw, 320px\" \/>SHARDUL AMARCHAND MANGALDAS &amp; CO<\/strong><br \/>\n216, Okhla Industrial Estate Phase III<br \/>\nNew Delhi 110 020, India<br \/>\n\uc804\ud654: +91 11 4159 0700<br \/>\n\uc774\uba54\uc77c: <a href=\"mailto:connect@AMSShardul.com\">connect@AMSShardul.com<\/a><br \/>\n<a href=\"http:\/\/www.amsshardul.com\">www.amsshardul.com<\/a><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\uc0c1\ud488\uc11c\ube44\uc2a4\uc138(GST) \ub3c4\uc785\uc740 \uc778\ub3c4 \uacfc\uc138 \uccb4\uacc4\uc5d0 \uc788\uc5b4\uc11c \ub9e4\uc6b0 \uc911\uc694\ud55c \uac1c\ud601\uc774\uc5c8\ub2e4. GST\ubc95\uc758 \ubaa9\ud45c\ub294 \ubaa8\ub4e0 \uc0c1\ud488\uacfc \uc11c\ube44\uc2a4\ub97c \ud558\ub098\uc758 \uacf5\ud1b5\ub41c \uc138\uae08 \uccb4\uacc4\ub85c \ud1b5\ud569\ud558\uc5ec \uc138\uae08 \uad6c\uc870\ub97c \uac04\uc18c\ud654\ud558\uace0 \ub2e8\uc21c\ud654\ud558\ub294 \uac83\uc774\ub2e4. \uadf8\ub7ec\ub098 \ube44\uad50\uc801 \ucd5c\uadfc\uc5d0 \ub3c4\uc785\ub41c \ubc95\uc774\uae30 \ub54c\ubb38\uc5d0 \uae30\uc5c5\uc774 \uc9c1\uba74\ud55c \uae30\uc874\uc758 \uc138\uae08 \ubb38\uc81c \uc678\uc5d0\ub3c4 \uc0c8\ub85c\uc6b4 \ubb38\uc81c\ub4e4\uc774 \ub098\ud0c0\ub098\uace0 \uc788\ub2e4. \uc2dc\ud6a8 \uc18c\uba78 \uc2dc\ud6a8\ub294 \ubc95\ub960 \uccb4\uacc4\uc5d0\uc11c \ub9e4\uc6b0 \uc911\uc694\ud55c \uad6c\uc131 \uc694\uc18c\uc774\ub2e4. \uc774\uac83\uc740 \ud2b9\uc815 \ubc95\ub839\uc5d0 \ub530\ub77c \uc870\uce58\ub97c \ucde8\ud560<\/p>\n","protected":false},"author":7425,"featured_media":451974,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"sfsi_plus_gutenberg_text_before_share":"","sfsi_plus_gutenberg_show_text_before_share":"","sfsi_plus_gutenberg_icon_type":"","sfsi_plus_gutenberg_icon_alignemt":"","sfsi_plus_gutenburg_max_per_row":"","meta-author":"Rajat Bose, Ankita Bhasin\uadf8\ub9ac\uace0 Ankit Sachdeva, Shardul Amarchand Mangaldas & Co"},"categories":[8398,77915],"tags":[139368,139367,139365,139366,135748,134695,138619,139362,139363,134697,139370,139364],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.7 (Yoast SEO v17.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<meta name=\"description\" content=\"\uc778\ub3c4\uc758 \uc0c1\ud488\uc11c\ube44\uc2a4\uc138(GST) \uac1c\ud601\uacfc \uad00\ub828\ub41c \ucd5c\uc2e0 \uc815\ubcf4, \uc804\ubb38\uac00 \ube0c\ub9ac\ud551, \uc138\uae08 \uad6c\uc870 \uac04\uc18c\ud654\uc5d0 \ub300\ud55c \uc778\ub3c4\uc758 \uacfc\uac10\ud55c \uc138\uc81c \uac1c\ud601 \ub4f1\uc744 Law.asia\uc5d0\uc11c \ud655\uc778\ud558\uc138\uc694.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/law.asia\/ko\/indias-indirect-taxes\/\" \/>\n<meta property=\"og:locale\" content=\"ko_KR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\uc778\ub3c4\uc758 \uacfc\uac10\ud55c \uc138\uc81c \uac1c\ud601, GST\" \/>\n<meta property=\"og:description\" content=\"\uc778\ub3c4\uc758 \uc0c1\ud488\uc11c\ube44\uc2a4\uc138(GST) \uac1c\ud601\uacfc \uad00\ub828\ub41c \ucd5c\uc2e0 \uc815\ubcf4, \uc804\ubb38\uac00 \ube0c\ub9ac\ud551, \uc138\uae08 \uad6c\uc870 \uac04\uc18c\ud654\uc5d0 \ub300\ud55c \uc778\ub3c4\uc758 \uacfc\uac10\ud55c \uc138\uc81c \uac1c\ud601 \ub4f1\uc744 Law.asia\uc5d0\uc11c 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