{"id":476924,"date":"2024-03-27T10:03:02","date_gmt":"2024-03-27T02:03:02","guid":{"rendered":"https:\/\/law.asia\/?p=476924"},"modified":"2024-06-21T17:23:57","modified_gmt":"2024-06-21T09:23:57","slug":"indirect-tax-laws-india","status":"publish","type":"post","link":"https:\/\/law.asia\/ko\/indirect-tax-laws-india\/","title":{"rendered":"\uc544\uc9c1 \uc644\uc131\ub418\uc9c0 \uc54a\uc740 \uc778\ub3c4\uc758 \uac04\uc811\uc138\ubc95"},"content":{"rendered":"<p><span class=\"vantage-grey\"><em><strong>\uac04\uc811\uc138 \ubd80\ubb38\uc758 \ucd5c\uadfc \ub3d9\ud5a5 \ubc0f \uc804\ub9dd<\/strong><\/em><\/span><\/p>\n<p>\ud574\ub9c8\ub2e4 \ud0c8\ubc14\uafc8\ud558\ub4ef \ub0b4\uc6a9\uc774 \ubc14\ub00c\uc5b4 \ub0a9\uc138\uc790\ub4e4\uc744 \ud63c\ub780\uc2a4\ub7fd\uac8c \ub9cc\ub4dc\ub294 \uc0c1\ud488\uc11c\ube44\uc2a4\uc138(GST)\uac00 \ub2e4\uc2dc \ud55c\ubc88 \ubcc0\uacbd \uc0ac\ud56d\uc774 \uae5c\uc9dd \ubc1c\ud45c\ub418\uba74\uc11c \ub098\ub0a0\uc774 \uc9c4\ud654\ud558\ub294 \uc870\uc138 \uc815\ucc45\uc744 \ub530\ub77c\uac00\ub294 \uc77c\uc774 \ubc84\uac70\uc6b8 \uc9c0\uacbd\uc774 \ub418\uc5c8\ub2e4.<\/p>\n<p>\ub0a9\uc138\uc790\ub4e4\uc758 \uc0ac\uc5c5 \uc6b4\uc601\uc740 \uc774\ub7ec\ud55c \uac11\uc791\uc2a4\ub7ec\uc6b4 \uacb0\uc815\ubfd0\ub9cc \uc544\ub2c8\ub77c GST\uc758 \uc9c0\uc18d\uc801\uc778 \uac1c\uc815\uc73c\ub85c \uc778\ud574 \ud070 \uc601\ud5a5\uc744 \ubc1b\uace0\uc788\ub2e4.<\/p>\n<h2><span class=\"vantage-orange\"><strong>\ucd5c\uadfc\uc758 \uc0c1\ud669<\/strong><\/span><\/h2>\n<p>\uae30\uc5c5 \ubcf4\uc99d &#8211; \uac1c\uc815\uc548\uc73c\ub85c \ubd84\uc7c1 \ud574\uacb0\uc774 \ubcf4\uc7a5\ub420 \uac83\uc778\uac00? \uc5c5\uacc4 \uc804\uccb4\uac00 (\ud2b9\ud788 \uc138\ubb34 \ub2f9\uad6d\uc758 \uc870\uc0ac\uac00 \uacc4\uc18d\ub418\ub294 \uac00\uc6b4\ub370) \uae30\uc5c5 \ubcf4\uc99d\uc758 \uac00\uce58 \ud3c9\uac00 \ubb38\uc81c\ub85c \uace0\uc2ec\ud558\uace0 \uc788\ub2e4. \uc774\ub7ec\ud55c \ubaa8\ud638\uc131\uc744 \ud574\uacb0\ud558\uae30 \uc704\ud574 \uc815\ubd80\ub294 CGST(\uc911\uc559 \uc0c1\ud488\uc11c\ube44\uc2a4\uc138) \uaddc\uc815 28\uc870\uc5d0 \uc0c8\ub85c\uc6b4 \ud558\uc704 \uc870\ud56d\uc744 \ub3c4\uc785\ud588\ub2e4.<\/p>\n<p>\uc704\uc5d0\uc11c \uc5b8\uae09\ud55c \uaddc\uc815\uc740 \uae30\uc5c5 \ubcf4\uc99d\uc758 \uacf5\uae09 \uac00\uce58\ub97c \ubcf4\uc99d \uc81c\uacf5 \uae08\uc561\uc758 1% \ub610\ub294 \uc2e4\uc81c \uc9c0\ubd88\ud55c \uae08\uc561\uc73c\ub85c \ud655\uc815\ud588\ub2e4(\uc774\uc911 \ud070 \uae08\uc561\uc744 \uc801\uc6a9). \uc774 \uaddc\uc815\uc740 \ub0a9\uc138\uc790\uc5d0\uac8c \uc808\uc2e4\ud55c \uc815\ubcf4\ub97c \uba85\ud655\ud558\uac8c \uc81c\uacf5\ud568\uc73c\ub85c\uc368 GST \ub0a9\ubd80\ub97c \uc704\ud55c \uae30\uc5c5 \ubcf4\uc99d\uc758 \uac00\uce58 \ud3c9\uac00\uc640 \uad00\ub828\ub41c \uc5ec\ub7ec \ubb38\uc81c\ub4e4\uc744 \uc131\uacf5\uc801\uc73c\ub85c \ud574\uacb0\ud588\ub2e4.<\/p>\n<p>\uadf8\ub7ec\ub098, \uaddc\uc815\uc744 \uc790\uc138\ud788 \uc0b4\ud3b4\ubcf4\uba74 \ud574\uacb0\ud574\uc57c \ud560 \ubb38\uc81c\ub4e4\uc774 \uc801\uc9c0 \uc54a\ub2e4\ub294 \uac83\uc744 \uc54c \uc218 \uc788\ub2e4.<\/p>\n<p>\uc608\ub97c \ub4e4\uc5b4, &#8216;\uae30\uc5c5 \ubcf4\uc99d&#8217;\uc774\ub77c\ub294 \uc6a9\uc5b4\uc758 \uc758\ubbf8\uac00 \uba85\ud655\ud558\uc9c0 \uc54a\uc544\uc11c \uad00\ub828 \ub2f9\uc0ac\uc790\ub4e4\uc774 \uc9c0\ubd84\uc728, \uacc4\uc18d\uae30\uc5c5, \uc790\uae08 \ud22c\uc785\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uc81c\uacf5\ud558\ub294 \uc758\ud5a5\uc11c\/\uc9c0\uae09\ud655\uc778\uc11c\uc640 \uac19\uc740 \ubc95\ub960 \ubb38\uc11c\ub3c4 \uc0c1\uae30 \uc870\ud56d\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0 \uc5ec\ubd80\uc5d0 \ub300\ud55c \uc758\ubb38\uc774 \uc81c\uae30\ub418\uace0 \uc788\ub2e4.<\/p>\n<p>\ud574\uc678 \uc1a1\uae08\uc774 \uc5c6\ub294 \uacbd\uc6b0, \ud2b9\ud788 GST \ub0a9\ubd80\ub97c \uc704\ud55c \ud574\ub2f9 \uc11c\ube44\uc2a4\uc758 \ud3c9\uac00\uc561\uc774 \uae30\uc5c5 \ubcf4\uc99d\uc758 1%\ub85c \uac04\uc8fc\ub418\ub294 \uacbd\uc6b0 \ud574\uc678 \ubc95\uc778\uc5d0 \ub300\ud55c \ubcf4\uc99d \uc81c\uacf5\uc774 \uc11c\ube44\uc2a4 \uc218\ucd9c\uc758 \ubc94\uc704\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0 \uc5ec\ubd80 \ub610\ud55c \uc544\uc9c1 \uba85\ucf8c\ud55c \ub2f5\ubcc0\uc774 \uc5c6\ub2e4. \uc704\uc5d0\uc11c \uc5b8\uae09\ud55c \uaddc\uc815\uc5d0 \ub530\ub978 \uc138\uae08\uc744 \ud55c \ubc88\ub9cc \ub0a9\ubd80\ud574\uc57c \ud558\ub294 \uac83\uc778\uc9c0, \uc544\ub2c8\uba74 \uae30\uc5c5 \ubcf4\uc99d\uc774 \uc720\ud6a8\ud55c \ub3d9\uc548 \ub9e4\ub144 \ub0a9\ubd80\ud574\uc57c \ud558\ub294 \uac83\uc778\uc9c0\uc5d0 \ub300\ud574\uc11c\ub3c4 \ud655\uc2e4\ud55c \uae30\uc900\uc774 \ud544\uc694\ud558\ub2e4.<\/p>\n<p>\ub530\ub77c\uc11c \uc815\ud655\ud55c \uc2dc\ud589\uc744 \uc704\ud574\uc11c\ub294 \uc704\uc5d0\uc11c \uc5b8\uae09\ud55c \uc870\ud56d\uc744 \uc801\uc6a9\ud558\uae30 \uc804\uc5d0 \uac01 \uac70\ub798\ub97c \uad6c\uccb4\uc801\uc73c\ub85c \uac80\ud1a0\ud558\ub294 \uac83\uc774 \uc911\uc694\ud558\ub2e4.<\/p>\n<figure id=\"attachment_474423\" aria-describedby=\"caption-attachment-474423\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"size-full wp-image-474426\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/03\/Shivam-Mehta-Lakshmikumaran-Sridharan.jpg\" alt=\"Shivam Mehta, Lakshmikumaran &amp; Sridharan\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-474423\" class=\"wp-caption-text\"><strong>Shivam Mehta<\/strong><br \/>\uc911\uc5ed \ud30c\ud2b8\ub108<br \/>Lakshmikumaran &amp; Sridharan<br \/>New Delhi<br \/>\uc804\ud654: +91 11 2619 2243, 4129 9900<br \/>\uc774\uba54\uc77c: <a href=\"mailto:shivam.mehta@lakshmisri.com\">shivam.mehta@lakshmisri.com<\/a><\/figcaption><\/figure>\n<h2><span class=\"vantage-orange\"><strong>\ud30c\uacac \u2013 \ud558\ub098\uc758 \uac00\ub2a5\uc131<\/strong><\/span><\/h2>\n<p>\uc778\ub3c4 \ub300\ubc95\uc6d0\uc758 Northern Operating Systems \uc0ac\uac74 \ud310\uacb0\uc5d0 \ub530\ub77c, \uac70\uc758 \ubaa8\ub4e0 \uc5c5\uacc4\uac00 \uc774\uc804\uc5d0\ub294 \uc9c1\uc6d0 \ud30c\uacac(\uace0\uc6a9\uc8fc\/\ud53c\uace0\uc6a9\uc778 \uad00\uacc4\uc5d0 \ud574\ub2f9)\uc73c\ub85c \uac04\uc8fc\ub418\uc5c8\ub358 \uac70\ub798\uc5d0 \ub300\ud574 GST\ub97c \ub0a9\ubd80\ud558\uace0 \uc788\ub2e4(\ub300\ubd80\ubd84 \ud56d\uc18c \uc911). \uadf8\ub7ec\ub098 \ucd5c\uadfc\uc758 \uc0ac\ubc95\uc801 \ubc1c\uc804\uc73c\ub85c \uc774\ub7ec\ud55c \ubb38\uc81c\uc5d0 \ud55c \uc904\uae30 \ud76c\ub9dd\uc758 \ube5b\uc774 \ube44\ucdb0\uc9c0\uace0 \uc788\ub2e4.<\/p>\n<p>\ubcf8\uc548\uc5d0\uc11c \uc774 \ubb38\uc81c\ub97c \uac70\ub860\ud55c Delhi \uace0\ub4f1\ubc95\uc6d0\uc740 \uccad\uad6c\ub97c \uc720\uc608\ud568\uc73c\ub85c\uc368 \uacfc\uc138\ub300\uc0c1\uc790\uc758 \ubd80\ub2f4\uc744 \ub35c\uc5b4\uc8fc\uc5c8\ub2e4. \ub610\ud55c Punjab \ubc0f Haryana \uace0\ub4f1\ubc95\uc6d0\uacfc Karnataka \uace0\ub4f1\ubc95\uc6d0\uc744 \ube44\ub86f\ud55c \uc5ec\ub7ec \uace0\ub4f1\ubc95\uc6d0\uc5d0\uc11c\ub3c4 \ud30c\uacac \uc9c1\uc6d0\uc758 \uae09\uc5ec \uc911 \uc778\ub3c4(India) \ubd80\ubd84\uc5d0 \ub300\ud55c \uccad\uad6c\ub97c \uc720\ubcf4\ud588\ub2e4. \uc774\uc5d0, \uacfc\uc138\ub300\uc0c1\uc790\ub4e4\uc740 \uc0ac\uac74\uc758 \uc0ac\uc2e4\uad00\uacc4\ub97c \uba74\ubc00\ud558\uac8c \ub2e4\uc2dc \uac80\ud1a0\ud558\uac8c \ub418\uc5c8\uc9c0\ub9cc, \uacb0\uacfc\uc801\uc73c\ub85c \uc5c5\uacc4\ub294 \uace0\ubbfc\uc5d0 \ube60\uc84c\ub2e4. \ub300\ubc95\uc6d0 \ud310\uacb0 \ud6c4\uc5d0\ub3c4 \uc5ec\uc804\ud788 \ud76c\ub9dd\uc774 \uc788\uc744\uae4c?<\/p>\n<h2><span class=\"vantage-orange\"><strong>\uc11c\uba74 \uad6c\uc81c\uc218\ub2e8: GST \uace0\uc9c0\uc11c \uc9c0\ud0b4\uc774<\/strong><\/span><\/h2>\n<p>\uccad\uc6d0\uc778\uc774 \ub2e4\ub978 \ub300\ucc98 \ubc29\ubc95\uc774 \uc5c6\uac70\ub098 \ub2e4\ub978 \uae30\uad00\uc5d0 \ub300\uccb4 \uad6c\uc81c\uc218\ub2e8\uc744 \ubaa8\uc0c9\ud560 \uc218 \uc5c6\ub294 \uacbd\uc6b0 \uace0\ub4f1\ubc95\uc6d0\uc758 \uc5ed\ud560\uc740 GST\uc5d0\uc11c \ub9e4\uc6b0 \uc911\uc694\ud574\uc84c\ub2e4.<\/p>\n<p>\uc608\uc678\uc801\uc73c\ub85c, \uc790\uc5f0 \uc815\uc758(natural justice) \uc6d0\uce59\uc744 \uc704\ubc18\ud558\uac70\ub098, \uae30\ubcf8\uad8c\uc758 \uc9d1\ud589\uc744 \ubaa8\uc0c9\ud558\uac70\ub098 \ub610\ub294 \uad00\ud560\uad8c \uc5c6\uc774 \ud1b5\uc9c0\uc11c\/\uba85\ub839\uc11c\uac00 \ubc1c\ubd80\ub41c \uacbd\uc6b0\uc5d0\ub294 \uad00\ub828 \ubb38\uc11c\ub97c \uc81c\ucd9c\ud560 \uc218 \uc788\ub2e4.<\/p>\n<p>\ucd5c\uadfc\uc5d0\ub294 GST\ubc95\uc5d0 \uc758\uac70\ud558\uc5ec \uc138\ubb34 \ub2f9\uad6d\uc774 \uc0c1\uc138\ud55c \uadfc\uac70\uac00 \ubd80\uc871\ud55c \uace0\uc9c0\uc11c\ub97c \ubc1c\ubd80\ud558\uac70\ub098, \uc758\uacac \uc9c4\uc220 \uae30\ud68c\ub97c \uc8fc\uc9c0 \uc54a\uace0 \ub9e4\uc785\uc138\uc561\uacf5\uc81c(ITC)\ub97c \uac70\ubd80\ud558\uac70\ub098 \ub610\ub294 \ud3ec\uad04\uc801\uc778 \uadfc\uac70\ub97c \uc81c\uc2dc\ud558\uc9c0 \uc54a\uace0 \ucd5c\uace0 \uc138\uc728\uc758 \uc138\uae08\uc744 \ubd80\uacfc\ud558\ub294 \uacbd\ud5a5\uc774 \ub098\ud0c0\ub098\uace0 \uc788\ub2e4. \uc774\ub7ec\ud55c \uc0c1\ud669\uc73c\ub85c \uc778\ud574 \uae30\uc5c5\ub4e4\uc740 \uace0\ub4f1\ubc95\uc6d0\uc5d0 \ub3c4\uc6c0\uc744 \uc694\uccad\ud558\uac8c \ub418\uc5c8\ub2e4.<\/p>\n<p>\ubc95\uc6d0\uc740 \uc774\ub7ec\ud55c \uace0\uc9c0\uc11c\uc640 \uba85\ub839\uc11c\ub97c \uae30\uac01\ud558\uace0 \uc788\uc9c0\ub9cc, \ubaa8\ud638\ud55c \uace0\uc9c0\uc11c\uc640 \uba85\ub839\uc11c\ub294 \uc0ac\uc5c5 \ud658\uacbd\uc744 \ubc29\ud574\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \ubcf5\uc7a1\ud55c \ubc95\ub960 \ubb38\uc81c\ub97c \uc2e0\uc18d\ud558\uac8c \ucc98\ub9ac\ud574\uc57c \ud558\ub294 \ud68c\uc0ac \ucc28\uc6d0\uc758 \ubd80\ub2f4 \ub610\ud55c \uac00\uc911\ub418\uba74\uc11c \uae30\uc5c5\ub4e4\uc758 \uc6b0\ub824\uac00 \ucee4\uc9c0\uace0 \uc788\ub2e4.<\/p>\n<p>\ub530\ub77c\uc11c \uace0\uc9c0\uc11c\uc640 \uba85\ub839\uc11c\uc758 \uba85\ud655\uc131\uacfc \ud22c\uba85\uc131\uc744 \ub192\uc774\ub294 \uc870\uce58\ub97c \ud1b5\ud574 \uace0\ub4f1\ubc95\uc6d0\uc758 \ube48\ubc88\ud55c \uac1c\uc785\uc758 \ud544\uc694\uc131\uc744 \uc904\uc774\uace0 \uae30\uc5c5\uc774 \uc131\uc7a5\ud560 \uc218 \uc788\ub294 \ud658\uacbd\uc744 \uc870\uc131\ud558\ub294 \uc77c\uc774 \ubc18\ub4dc\uc2dc \ud544\uc694\ud558\ub2e4.<\/p>\n<figure id=\"attachment_474427\" aria-describedby=\"caption-attachment-474427\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"size-full wp-image-474430\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/03\/Tanya-Garg-Lakshmikumaran-Sridharan.jpg\" alt=\"Tanya Garg, Lakshmikumaran &amp; Sridharan\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-474427\" class=\"wp-caption-text\"><strong>Tanya Garg<\/strong><br \/>\uc120\uc784 \uc18c\uc18d \ubcc0\ud638\uc0ac<br \/>Lakshmikumaran &amp; Sridharan<br \/>New Delhi<br \/>\uc804\ud654: +91 11 2619 2243, 4129 9900<br \/>\uc774\uba54\uc77c: <a href=\"mailto:tanya.garg@lakshmisri.com\">tanya.garg@lakshmisri.com<\/a><\/figcaption><\/figure>\n<h2><span class=\"vantage-orange\"><strong>GST \uc704\uc6d0\ud68c\uc758 \uc9c4\ud654<\/strong><\/span><\/h2>\n<p>GST\uc758 \ub3c4\uc785\uc740 \uc778\ub3c4\uc758 \uc870\uc138 \uccb4\uacc4\uc5d0 \ud070 \ubcc0\ud654\ub97c \uac00\uc838\uc654\ub2e4. GST\ubc95 \ub3c4\uc785 \ub2f9\uc2dc, GST \uc704\uc6d0\ud68c \ud68c\uc758\ub294 \ubc95 \uc81c\uc815\uc5d0 \uc788\uc5b4\uc11c \uc911\ucd94\uc801\uc778 \uc5ed\ud560\uc744 \ud560 \uac83\uc73c\ub85c \uae30\ub300\ub97c \ubaa8\uc558\ub2e4.<\/p>\n<p>\uc911\uc559 \uc815\ubd80\uc640 \uc8fc \uc815\ubd80 \ub300\ud45c\ub85c \uad6c\uc131\ub41c GST \uc704\uc6d0\ud68c\ub294 \ud611\ub825\uc801 \uc5f0\ubc29\uc8fc\uc758\ub97c \ucd09\uc9c4\ud558\uace0 \uc138\uc728\uacfc \uba74\uc138 \ubc0f \uae30\ud0c0 \uad00\ub828 \uc0ac\uc548\uc5d0 \ub300\ud55c \uc8fc\uc694 \uacb0\uc815\uc744 \ub0b4\ub9ac\uae30 \uc704\ud574 \uc124\ub9bd\ub418\uc5c8\ub2e4. GST \uc704\uc6d0\ud68c\uc758 \uacb0\uc815\uc740 \uc785\ubc95\ubd80\uc758 \uc704\uc784\uc744 \ubc1b\uc740 \uac83\uc73c\ub85c \uac04\uc8fc\ub418\uc5c8\uace0, \uc704\uc6d0\ud68c \ud68c\uc758\ub294 \uc2e4\uc9c8\uc801\uc778 \ubc95\uc801 \uacb0\uc815\uc774 \ub0b4\ub824\uc9c0\ub294 \ud3ec\ub7fc\uc73c\ub85c \uc778\uc2dd\ub418\uc5c8\ub2e4.<\/p>\n<p>\uadf8\ub7ec\ub098, GST \uc704\uc6d0\ud68c\uc758 \uc5ed\ud560\uc774 1\ucc28\uc801\uc73c\ub85c \uad8c\uace0\uc801 \uc131\uaca9\uc774\ub77c\ub294 \uc810\uc744 \uba85\uc2dc\ud558\ub294 \uacb0\uc815\uc744 \ub0b4\ub9ac\uba74\uc11c \uadf8 \uc5ed\ud560\uc774 \ubcc0\ud558\uace0 \uc788\ub2e4. (Madras \uace0\ub4f1\ubc95\uc6d0, Parle Agro [2023 (11) TMI 601). \ubc95\uc6d0 \ub610\ud55c GST \uc704\uc6d0\ud68c\uc758 \uad8c\uace0\ub294 \uad6c\uc18d\ub825\uc774 \uc5c6\ub2e4\uace0 \ud310\uc2dc\ud55c \ubc14 \uc788\ub2e4(Mohit Minerals, [2022] 138 taxmann.com 331 (SC)).<\/p>\n<p>\uc774\ub7ec\ud55c \ubcc0\ud654\ub294 GST \uccb4\uc81c\uc5d0\uc11c \uc774\ub8e8\uc5b4\uc9c0\ub294 \uc758\uc0ac \uacb0\uc815\uc5d0 \ub300\ud55c \uc911\uc694\ud55c \uc758\ubb38\uc744 \uc81c\uae30\ud588\ub2e4. \uc774\ub85c \uc778\ud574 \ub0a9\uc138\uc790\uc640 \uc774\ud574\uad00\uacc4\uc790\ub4e4\uc740 GST \uc704\uc6d0\ud68c \ud68c\uc758 \uacb0\uacfc\uc5d0 \ub300\ud55c \uae30\ub300\uce58\ub97c \uc7ac\ud3c9\uac00\ud558\uac8c \ub418\uc5c8\ub2e4. GST \uc704\uc6d0\ud68c \ud68c\uc758\uc5d0\uc11c \ubc95\/\uace0\uc2dc \uac1c\uc815\uc548\uc744 \ubc1c\ud45c\ud558\uae30\ub85c \uacb0\uc815\ud55c \ud6c4\uc5d0 \uc8fc \uc815\ubd80\uac00 \uc774\ub97c \ubc1c\ud45c\ud558\uc9c0 \uc54a\uae30\ub85c \uacb0\uc815\ud558\uba74 \uacfc\uc5f0 \uc5b4\ub5a4 \uc0c1\ud669\uc774 \ubc8c\uc5b4\uc9c8 \uac83\uc778\uc9c0 \uc9c0\ucf1c\ubcf4\ub294 \uac83\ub3c4 \ud765\ubbf8\ub85c\uc6b4 \uc77c\uc774 \ub420 \uac83\uc774\ub2e4.<\/p>\n<h2><span class=\"vantage-orange\"><strong>\ubd80\ub2f9\uc774\ub4dd\uae08\uc9c0(Anti-profiteering) \ud310\uacb0\uc5d0 \ub300\ud55c \uc6b0\ub824<\/strong><\/span><\/h2>\n<p>Delhi \uace0\ub4f1\ubc95\uc6d0(2024-VIL-84-DEL)\uc758 \ud310\uacb0 \ub610\ud55c \uc8fc\ubaa9\ud560 \ub9cc\ud55c\ub370, \uc774\uac83\uc740 \ud2b9\ubcc4 \ud5c8\uac00(special leave) \uccad\uc6d0\uc774 \uc81c\uae30\ub41c \ubd80\ub2f9\uc774\ub4dd\uae08\uc9c0 \uc870\ud56d\uc758 \uc720\ud6a8\uc131\uc744 \uc9c0\uc9c0\ud558\ub294 \ud310\uacb0\uc774\uc5c8\ub2e4.<\/p>\n<p>\ubd80\ub2f9\uc774\ub4dd\uac10\uc2dc\ucd1d\uad6d\uc774 \uc2e0\uace0\uc11c \uc81c\ucd9c\uc744 \uc704\ud574 \uc81c\uc2dc\ud55c \uae30\ud55c\uc740 \uc0ac\uc2e4\uc0c1 \u2018\uc9c0\ub3c4\ud558\ub294\u2019 \uc218\uc900\uc5d0 \ubd88\uacfc\ud558\ub2e4\ub294 \uc810\uc744 \ub208\uc5ec\uaca8\ubd10\uc57c \ud55c\ub2e4.<\/p>\n<p>\uc704\uc5d0\uc11c \uc0b4\ud3b4\ubcf8 \ub0b4\uc6a9\uc740 \ub0a9\uc138\uc790\ub4e4\uc774 \uc6b0\ub824\ud558\ub294 \ubd80\ubd84\uc73c\ub85c, \uadf8\ub3d9\uc548 \uad6d\uac00 \ubd80\ub2f9\uc774\ub4dd\uac10\uc2dc\ub2e8(NAA)\uc5d0\uc11c \ucd94\uc9c4\ud558\uc9c0 \uc54a\uc558\ub358 \uc0ac\uc548\uc5d0 \ub300\ud55c \ubd88\ud655\uc2e4\uc131\uc774 \ud55c\uce35 \ucee4\uc9c0\uace0 \uc788\ub2e4. \uc774 \ud310\uacb0\uc740 \u2018\ub0a9\uc138\uc790 \uba38\ub9ac \uc704\uc5d0 \ud56d\uc0c1 \uce7c\uc774 \ub9e4\ub2ec\ub824 \uc788\ub294 \uac83\u2019\uacfc \uac19\uc740 \uc601\uad6c\uc801\uc778 \uc704\ud611\uc744 \uc758\ubbf8\ud55c\ub2e4. \ub2e4\uc2dc \ub9d0\ud558\uba74, \ucc98\uc74c\uc5d0 NAA\uc5d0\uc11c \uc870\uc0ac\ud558\uc9c0 \uc54a\uc740 \uc0ac\uc548\uc5d0 \ub300\ud574\uc11c\ub3c4 \uae30\uc5c5\ub4e4\uc774 \uc9c0\uc18d\uc801\uc73c\ub85c \ud3c9\uac00\ub97c \ubc1b\uc744 \uc218 \uc788\ub2e4\ub294 \uac83\uc744 \uc758\ubbf8\ud55c\ub2e4. \ud574\ub2f9 \uc870\ud56d\uc774 \ub2e8\uc9c0 \u2018\uc9c0\ub3c4\ud558\ub294\u2019 \uac83\uc774\ub77c\uba74 \uadf8 \uc801\uc6a9 \ubc94\uc704\uc640 \uacbd\uacc4\uc5d0 \ub300\ud574 \uba85\ud655\ud788 \ud560 \ud544\uc694\uac00 \uc788\ub2e4.<\/p>\n<p>\ud310\uacb0\uc744 \uc694\uc57d\ud558\uace0 \ud574\ub2f9 \uc870\ud56d\uc758 \ud5cc\ubc95\uc801 \uc720\ud6a8\uc131\uc744 \uc720\uc9c0\ud558\uba74\uc11c, Delhi \uace0\ub4f1\ubc95\uc6d0\uc740 \ud574\ub2f9 \uc18c\uc1a1\uc744 \uad00\ud560\uad8c \ubc16\uc73c\ub85c \ud655\ub300\ud558\uac70\ub098 \ube44\uc6a9 \uc99d\uac00 \ub610\ub294 \uc65c\uace1\ub41c ITC \uc0c1\ud669\uacfc \uac19\uc740 \uc9c4\uc815\ud55c \uc694\uc778\uc740 \uace0\ub824\ud558\uc9c0 \uc54a\uc74c\uc73c\ub85c\uc368 \ubd80\ub2f9\uc774\ub4dd\uae08\uc9c0 \uc870\ud56d\uc5d0 \uc758\uac70\ud558\ub294 \uad8c\ud55c\uc758 \uc790\uc758\uc801 \ud589\uc0ac \uac00\ub2a5\uc131\uc744 \uc778\uc815\ud558\uace0 \uc774\ub97c \uba85\ud655\ud788 \ud588\ub2e4.<\/p>\n<p>\uadf8\ub7ec\ub098 \uace0\ub4f1\ubc95\uc6d0\uc740 \uc774\ub7ec\ud55c \uba85\ub839\uc5d0 \ub300\ud55c \uad6c\uc81c\uc218\ub2e8\uc740 \ubcf8\uc548\uc5d0\uc11c \uc774\uc758\ub97c \uc81c\uae30\ud558\ub294 \uac83\uc774\uba70, \ud574\ub2f9 \uc870\ud56d \uc790\uccb4\ub97c \ubb34\ud6a8\ud654\ud560 \uc218 \uc5c6\ub2e4\uace0 \ud310\uc2dc\ud588\ub2e4. \ub530\ub77c\uc11c \uac01 \uc0ac\uac74\uc758 \ubcf8\uc548\uc744 \ub2e4\uc2dc \uac80\ud1a0\ud558\uc5ec \ubd80\ub2f9\uc774\ub4dd \ud610\uc758\uc5d0 \ub300\ud55c \uad6c\uc81c\uc218\ub2e8\uc744 \ud655\ubcf4\ud560 \uc218 \uc788\ub3c4\ub85d \uad00\ub828 \ud61c\ud0dd\uc774 \uc5b4\ub5bb\uac8c \ud655\ub300\ub418\uc5c8\ub294\uc9c0 \uc785\uc99d\ud574\uc57c \ud55c\ub2e4.<\/p>\n<h2><span class=\"vantage-orange\"><strong>ISD(\ub9e4\uc785\uc11c\ube44\uc2a4\ub0a9\uc138\uc790) \uba54\ucee4\ub2c8\uc998\uc758 \uba85\ud655\uc131 \ud544\uc694<\/strong><\/span><\/h2>\n<p>\ucd5c\uadfc \uc81c50\ucc28 GST \uc704\uc6d0\ud68c \ud68c\uc758\uc758 \uad8c\uace0\uc5d0 \ub530\ub77c ISD\uc5d0 \ub300\ud55c \uc815\uc758\ub97c \uc218\uc815\ud558\uae30 \uc704\ud55c 2024 \uc7ac\ubb34 \ubc95\uc548\uc758 \uc81c\uc548 \ub0b4\uc6a9\uc740 \ud2b9\ud788 \uc774\uc804\uc758 \uc120\ud0dd\uc801 \uc9c0\uc704\uc5d0\uc11c \uc774\ubc88\uc5d0 \uc81c\uc548\ub41c \uac15\uc81c\uc801 \uae30\uc900\uc73c\ub85c \uc804\ud658\ub418\uba74\uc11c \uaddc\uc81c \ud658\uacbd\uc744 \ud06c\uac8c \ud754\ub4e4\uc5c8\ub2e4.<\/p>\n<p>CGST\ubc95 \uc81c20\uc870\uc5d0 \uc758\uac70\ud558\ub294 ISD \uc870\ud56d\uc758 \ucd08\uae30 \uba85\ud655\uc131\uc740 \uc774\uc81c \ud574\ub2f9 \uc870\ud56d\uc758 \uac1c\uc815\uc548\uc5d0\uc11c \ubc30\ubd84 \uacfc\uc815\uc5d0 \ub300\ud55c \uad6c\uccb4\uc801\uc778 \ub0b4\uc6a9\uc774 \uc0dd\ub7b5\ub418\uba74\uc11c \uc644\uc804\ud788 \ubcc0\uc9c8\ub418\uc5b4 \ubaa8\ud638\ud574\uc84c\ub2e4.<\/p>\n<p>\ub530\ub77c\uc11c \ub0a9\uc138\uc790\ub4e4\uc740 \uc804\uccb4 ISD \uba54\ucee4\ub2c8\uc998\uc5d0 \ub300\ud55c \uba85\ud655\ud55c \uc124\uba85\uc774 \uc808\uc2e4\ud788 \ud544\uc694\ud558\ub2e4. \uac1c\uc815\ub41c ISD \uc870\ud56d\uc758 \ubbf8\ubb18\ud55c \ucc28\uc774\ub85c \uc5b4\ub824\uc6c0\uc744 \uacaa\uace0 \uc788\ub294 \uae30\uc5c5\ub4e4\uc774 \uc6d0\ud65c\ud558\uac8c \uc804\ud658\ud560 \uc218 \uc788\ub3c4\ub85d \ud558\uae30 \uc704\ud574\uc11c\ub294 \ud574\ub2f9 ITC\uac00 \uc5b4\ub5bb\uac8c \ubc30\ubd84\ub418\uc5b4\uc57c \ud558\ub294\uc9c0\uc5d0 \ub300\ud55c \uc2dc\uc758\uc801\uc808\ud55c \uc124\uba85\uacfc \uc9c0\uce68\uc774 \ub9e4\uc6b0 \uc911\uc694\ud558\ub2e4.<\/p>\n<p>\uc9c0\ub09c 1\ub144\uac04 GST\ub97c \uc2dc\ud589\ud558\uba74\uc11c \uacfc\uc138\ub300\uc0c1\uc790, \uc804\ubb38\uac00, \ud574\ub2f9 \ubd80\uc11c \ubc0f \uc815\ubd80\ub294 \ub2e8\uc21c\ud55c \uaddc\uc815 \uc900\uc218\/\uc77c\uce58\/\ubd88\uc77c\uce58 \ubb38\uc81c\uac00 \uc544\ub2c8\ub77c \uc774\uc81c\ub294 \ubc95\ub960 \ud574\uc11d\uacfc \uad00\ub828\ud55c \ubb38\uc81c\uc5d0 \ucd08\uc810\uc744 \ub9de\ucd94\uace0 \uc788\ub294 \uac83\uc774 \ubd84\uba85\ud574 \ubcf4\uc778\ub2e4. \uc774\ub7ec\ud55c \uc870\uce58\ub294 \ud55c\uce35 \u2018\uc644\uc131\ub41c \ud615\ud0dc\uc758\u2019 GST \ubc95\uc548\uc73c\ub85c \ub098\uc544\uac00\ub294 \uc911\uc694\ud55c \uc9c4\uc804\uc774 \ub420 \uac83\uc774\ub2e4.<\/p>\n<p>\uc55e\uc73c\ub85c \uc870\uc138\uc2ec\ud310\uc6d0(\u79df\u7a05\u5be9\u5224\u9662)\uc774 \ud6a8\uc728\uc801\uc73c\ub85c \uae30\ub2a5\ud558\uba74\uc11c \uc870\uc138 \ubd84\uc7c1\uc744 \uad6c\uccb4\uc801\uc73c\ub85c, \uc720\uc758\ubbf8\ud558\uac8c, \ub610\ud55c \uc2dc\uc758 \uc801\uc808\ud558\uac8c \ubc14\ub85c\uc7a1\uc544\uc11c \ubc95\ub960 \ud574\uc11d\uacfc \uad00\ub828\ud55c \ubb38\uc81c\uc5d0 \ub300\ud574 \uae30\uc5c5\ub4e4\uc5d0\uac8c \ud55c\uce35 \uba85\ud655\ud55c \ub0b4\uc6a9\uc744 \uc81c\uacf5\ud560 \uc218 \uc788\uae30\ub9cc \ubc14\ub784 \ubfd0\uc774\ub2e4.<\/p>\n<section class=\"format-info\">\n<p style=\"text-align: justify;\"><strong><img class=\" wp-image-296869 aligncenter\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/03\/Lakshmikumaran-Sridharan-Logo.jpg\" alt=\"\" width=\"430\" height=\"191\" \/>Lakshmikumaran &amp; Sridharan<\/strong><br \/>\nB-6\/10, Safdarjung Enclave<br \/>\nNew Delhi \u2013 110 029, India<br \/>\nEmail: <a href=\"mailto:Lsdel@lakshmisri.com\">Lsdel@lakshmisri.com<\/a><br \/>\nTel: +91 11 2619 2243, 4129 9900<br \/>\nFax: +91 11 2619 7578, 4129 9899<br \/>\n<a href=\"https:\/\/www.lakshmisri.com\">www.lakshmisri.com<\/a><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\uac04\uc811\uc138 \ubd80\ubb38\uc758 \ucd5c\uadfc \ub3d9\ud5a5 \ubc0f \uc804\ub9dd \ud574\ub9c8\ub2e4 \ud0c8\ubc14\uafc8\ud558\ub4ef \ub0b4\uc6a9\uc774 \ubc14\ub00c\uc5b4 \ub0a9\uc138\uc790\ub4e4\uc744 \ud63c\ub780\uc2a4\ub7fd\uac8c \ub9cc\ub4dc\ub294 \uc0c1\ud488\uc11c\ube44\uc2a4\uc138(GST)\uac00 \ub2e4\uc2dc \ud55c\ubc88 \ubcc0\uacbd \uc0ac\ud56d\uc774 \uae5c\uc9dd \ubc1c\ud45c\ub418\uba74\uc11c \ub098\ub0a0\uc774 \uc9c4\ud654\ud558\ub294 \uc870\uc138 \uc815\ucc45\uc744 \ub530\ub77c\uac00\ub294 \uc77c\uc774 \ubc84\uac70\uc6b8 \uc9c0\uacbd\uc774 \ub418\uc5c8\ub2e4. \ub0a9\uc138\uc790\ub4e4\uc758 \uc0ac\uc5c5 \uc6b4\uc601\uc740 \uc774\ub7ec\ud55c \uac11\uc791\uc2a4\ub7ec\uc6b4 \uacb0\uc815\ubfd0\ub9cc \uc544\ub2c8\ub77c GST\uc758 \uc9c0\uc18d\uc801\uc778 \uac1c\uc815\uc73c\ub85c \uc778\ud574 \ud070 \uc601\ud5a5\uc744 \ubc1b\uace0\uc788\ub2e4. \ucd5c\uadfc\uc758 \uc0c1\ud669 \uae30\uc5c5 \ubcf4\uc99d &#8211; \uac1c\uc815\uc548\uc73c\ub85c \ubd84\uc7c1 \ud574\uacb0\uc774 \ubcf4\uc7a5\ub420 \uac83\uc778\uac00? \uc5c5\uacc4 \uc804\uccb4\uac00<\/p>\n","protected":false},"author":7425,"featured_media":474447,"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":"Shivam Mehta\uc640 Tanya Garg, Lakshmikumaran\uacfc Sridharan"},"categories":[8398,77915],"tags":[142881,142882,142884,142885,142883,142880,142879,139362],"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=\"\uac04\uc811\uc138 \ubd80\ubb38\uc758 \ucd5c\uadfc \ub3d9\ud5a5 \ubc0f \uc804\ub9dd\ud574\ub9c8\ub2e4 \ud0c8\ubc14\uafc8\ud558\ub4ef \ub0b4\uc6a9\uc774 \ubc14\ub00c\uc5b4 \ub0a9\uc138\uc790\ub4e4\uc744 \ud63c\ub780\uc2a4\ub7fd\uac8c \ub9cc\ub4dc\ub294 \uc0c1\ud488\uc11c\ube44\uc2a4\uc138(GST)\uac00 \ub2e4\uc2dc \ud55c\ubc88 \ubcc0\uacbd \uc0ac\ud56d\uc774 \uae5c\uc9dd \ubc1c\ud45c\ub418\uba74\uc11c \ub098\ub0a0\uc774 \uc9c4\ud654\ud558\ub294 \uc870\uc138 \uc815\ucc45\uc744 \ub530\ub77c\uac00\ub294 \uc77c\uc774 \ubc84\uac70\uc6b8 \uc9c0\uacbd\uc774 \ub418\uc5c8\ub2e4...\" \/>\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\/indirect-tax-laws-india\/\" \/>\n<meta property=\"og:locale\" content=\"ko_KR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\uc544\uc9c1 \uc644\uc131\ub418\uc9c0 \uc54a\uc740 \uc778\ub3c4\uc758 \uac04\uc811\uc138\ubc95\" \/>\n<meta property=\"og:description\" content=\"\uac04\uc811\uc138 \ubd80\ubb38\uc758 \ucd5c\uadfc \ub3d9\ud5a5 \ubc0f \uc804\ub9dd\ud574\ub9c8\ub2e4 \ud0c8\ubc14\uafc8\ud558\ub4ef \ub0b4\uc6a9\uc774 \ubc14\ub00c\uc5b4 \ub0a9\uc138\uc790\ub4e4\uc744 \ud63c\ub780\uc2a4\ub7fd\uac8c \ub9cc\ub4dc\ub294 \uc0c1\ud488\uc11c\ube44\uc2a4\uc138(GST)\uac00 \ub2e4\uc2dc \ud55c\ubc88 \ubcc0\uacbd \uc0ac\ud56d\uc774 \uae5c\uc9dd \ubc1c\ud45c\ub418\uba74\uc11c \ub098\ub0a0\uc774 \uc9c4\ud654\ud558\ub294 \uc870\uc138 \uc815\ucc45\uc744 \ub530\ub77c\uac00\ub294 \uc77c\uc774 \ubc84\uac70\uc6b8 \uc9c0\uacbd\uc774 \ub418\uc5c8\ub2e4...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/law.asia\/ko\/indirect-tax-laws-india\/\" \/>\n<meta property=\"og:site_name\" content=\"Law.asia\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AsiaBusinessLaw\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-03-27T02:03:02+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-06-21T09:23:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/03\/Charting-course-for-indirect-tax-laws-in-India.jpg\" 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