{"id":639028,"date":"2025-11-18T16:32:39","date_gmt":"2025-11-18T08:32:39","guid":{"rendered":"https:\/\/law.asia\/?p=639028"},"modified":"2025-11-27T09:56:10","modified_gmt":"2025-11-27T01:56:10","slug":"gst-changes-india-2025","status":"publish","type":"post","link":"https:\/\/law.asia\/ko\/gst-changes-india-2025\/","title":{"rendered":"2025: \uc0c8 \uad6d\uba74\uc744 \ub9de\uc740 \uc778\ub3c4 \uac04\uc811\uc138 \ubc95\uc81c"},"content":{"rendered":"<table style=\"margin-top: 0px; width: 100%; overflow: hidden;\">\n<tbody>\n<tr style=\"display: flex; flex-wrap: wrap;\">\n<td style=\"width: 25%; border-right: 2px solid #ffffff; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #0b4a6f; border-top: 2px solid #fff; border-radius: 10px; box-shadow: 0px 4px 6px rgba(0, 0, 0, 0.1);\" valign=\"middle\">\n<p style=\"margin: 0; padding: 10px 0;\"><a href=\"https:\/\/law.asia\/ko\/rewriting-tax-playbook\"><span style=\"color: #f1f9fb;\"><b>\uba54\uc778 \ud398\uc774\uc9c0<\/b><\/span><br \/>\n<\/a><\/p>\n<\/td>\n<td style=\"width: 25%; border-right: 2px solid #ffffff; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #0b4a6f; border-top: 2px solid #fff; border-radius: 10px; box-shadow: 0px 4px 6px rgba(0, 0, 0, 0.1);\" valign=\"middle\">\n<p style=\"margin: 0; padding: 10px 0;\"><a href=\"https:\/\/law.asia\/ko\/policy-developments-in-philippine-taxation\"><span style=\"color: #ffffff; text-shadow: 1px 1px 2px #16151d;\"><b>\ud544\ub9ac\ud540<\/b><\/span><br \/>\n<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>2025\ub144\uc740 \uc778\ub3c4\uc758 \uac04\uc811\uc138 \ubc95\uc81c \uc9c4\ud654\uc5d0\uc11c \uac8c\uc784 \uccb4\uc778\uc800\ub85c \ub5a0\uc62c\ub790\ub2e4. 2017\ub144 \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4\uc138(GST) \ub3c4\uc785 \uc774\ud6c4\uc5d0\ub3c4 \uc138\uc81c \ud658\uacbd\uc740 \uc5ec\ub7ec \ubcc0\ud654\ub97c \uacaa\uc5b4\uc654\uc9c0\ub9cc, \uc62c\ud574\ub294 \uacb0\uc815\uc801 \uc804\ud658\uc810\uc73c\ub85c \ud3c9\uac00\ub41c\ub2e4. \ud55c\ud3b8\uc73c\ub85c \uc815\ubd80\ub294 \ucc28\uc138\ub300 \uac1c\ud601, \uc989 \ud754\ud788 GST 2.0\uc73c\ub85c \ubd88\ub9ac\ub294 \uc870\uce58\ub97c \ub3c4\uc785\ud588\uace0, \ub2e4\ub978 \ud55c\ud3b8\uc73c\ub85c GST \ubc95\ub960\uc5d0\uc11c\ub294 \uc5ec\ub7ec \uc911\ub300\ud55c \uac1c\uc815\uacfc \ud310\ub840\uac00 \ub4f1\uc7a5\ud588\ub2e4. \ubcf8 \uae30\uace0\ubb38\uc5d0\uc11c\ub294 \uc774\ub7ec\ud55c \ubcc0\ud654\uc640 \uadf8\ub85c \uc778\ud55c \uae30\uc5c5 \ubc0f \uc18c\ube44\uc790 \uc601\ud5a5\uc5d0 \ub300\ud574 \uc0b4\ud3b4\ubcf8\ub2e4.<\/p>\n<h2><span style=\"color: #0b4a6f;\"><strong>\ud63c\ud569 \uacf5\uae09\uc778\uac00, \ubcf5\ud569 \uacf5\uae09\uc778\uac00?<\/strong><\/span><\/h2>\n<p>GST 2.0\uc744 \ub17c\uc758\ud558\ub294 \uac00\uc6b4\ub370, \uc0c8\ub86d\uac8c \ubd88\uac70\uc9c4 \ud575\uc2ec \uc7c1\uc810 \uc911 \ud558\ub098\ub294 \u2018\ubcf5\ud569 \uacf5\uae09\u2019\uacfc \u2018\ud63c\ud569 \uacf5\uae09\u2019\uc758 \uad6c\ubcc4 \ubc0f \uadf8 \uc138\ubc95\uc0c1 \ucc98\ub9ac \ubc29\uc2dd\uc774\ub2e4. \uc778\ub3c4 GST\ubc95\uc5d0 \ub530\ub974\uba74, \ubcf5\ud569 \uacf5\uae09\uc774\ub780 \ud1b5\uc0c1\uc801\uc778 \uc0ac\uc5c5 \uacfc\uc815\uc5d0\uc11c \ubcf8\uc9c8\uc801\uc73c\ub85c \ud568\uaed8 \ubb36\uc5ec \uacf5\uae09\ub418\ub294 \ub450 \uac00\uc9c0 \uc774\uc0c1\uc758 \uc7ac\ud654 \ub610\ub294 \uc11c\ube44\uc2a4(\ub610\ub294 \uc591\uc790)\uc758 \uacf5\uae09\uc744 \uc758\ubbf8\ud558\uba70, \uc774 \uc911 \ud558\ub098\ub294 \uc8fc\ub41c \uacf5\uae09\uc774\uace0 \ub098\uba38\uc9c0\ub294 \ubd80\uc218\uc801 \uacf5\uae09\uc774\uc5b4\uc57c \ud55c\ub2e4. \ubc18\uba74 \ud63c\ud569 \uacf5\uae09\uc740 \ub2e8\uc77c \uac00\uaca9\uc73c\ub85c \uc81c\uacf5\ub418\ub294 \ub450 \uac00\uc9c0 \uc774\uc0c1\uc758 \uac1c\ubcc4 \uacf5\uae09\uc744 \ub9d0\ud558\uba70, \uc774\ub294 \ubcf5\ud569 \uacf5\uae09\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\ub294\ub2e4.<\/p>\n<p>\ubc88\ub4e4 \uacf5\uae09 \uac1c\ub150 \uc790\uccb4\ub294 \uc778\ub3c4\ub9cc\uc758 \uac83\uc774 \uc544\ub2c8\ub77c \ud638\uc8fc, \ub9d0\ub808\uc774\uc2dc\uc544, EU, \uc544\uc77c\ub79c\ub4dc \ub4f1 \uc804 \uc138\uacc4 \ub2e4\uc218\uc758 VAT\/GST \uad00\ud560 \uc9c0\uc5ed\uc5d0\uc11c \ud3ed\ub113\uac8c \ucc44\ud0dd\ub418\uace0 \uc788\ub2e4. \uc815\uc758\uc640 \uac1c\ub150 \uc5ed\uc2dc \uac70\uc758 \ub3d9\uc77c\ud558\uc9c0\ub9cc, \ub9d0\ub808\uc774\uc2dc\uc544 GST 2014\uc5d0\uc11c\ub294 \ubcf5\ud569 \uacf5\uae09\uc758 \ubc94\uc704\uac00 \ub354 \ub113\uc5b4 \ubd80\uc218\uc801 \uacf5\uae09\ubfd0 \uc544\ub2c8\ub77c \ubd88\uac00\ubd84\uc801, \ubd80\ub300\uc801, \uc5f0\uacc4\uc801 \uacf5\uae09\uae4c\uc9c0 \ud3ec\uad04\ud55c\ub2e4\ub294 \uc810\uc774 \ub2e4\ub974\ub2e4.<\/p>\n<p>\uacf5\uae09\uc774 \uc790\uc5f0\uc2a4\ub7fd\uac8c \ubb36\uc778 \uac83\uc778\uc9c0, \ud1b5\uc0c1\uc801\uc778 \uacfc\uc815\uc5d0\uc11c \ud568\uaed8 \uacf5\uae09\ub418\ub294\uc9c0, \ub610\ub294 \ud63c\ud569 \uacf5\uae09\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0\ub97c \ud310\ub2e8\ud558\uae30 \uc704\ud55c \uae30\uc900\uc740 \uc778\ub3c4 \ubc95\ub839\uc758 \uc5ec\ub7ec \ud574\uc11d, \ud310\ub840 \ubc0f \uad6d\uc81c \ud310\ub840\uc5d0\uc11c \uc81c\uc2dc\ub418\uc5b4 \uc654\ub2e4. \ub300\ud45c\uc801\uc778 \uc0ac\ub840\ub85c Card Protection Plan, Levob Verzekeringen \ub4f1\uc774 \uc788\ub2e4. \ud310\ub2e8 \uc9c0\ud45c\ub85c\ub294 \uc7ac\ud654\uc758 \uc131\uc9c8, \uace0\uac1d\uc758 \uc778\uc2dd, \uacbd\uc81c\uc801 \ubd84\ub9ac \uac00\ub2a5\uc131 \ub4f1\uc774 \uc788\ub2e4.<\/p>\n<p>\uc778\ub3c4\uc640 \uae00\ub85c\ubc8c \uad00\ud560\uad8c \uac04\uc758 \uac00\uc7a5 \ud070 \ucc28\uc774\ub294 \uc815\uc758 \uc790\uccb4\ub77c\uae30\ubcf4\ub2e4, \uc138\uae08 \ubd80\uacfc \ubc29\uc2dd\uc774 \uc5b4\ub5bb\uac8c \uad6c\uc131\ub418\uc5b4 \uc788\ub294\uc9c0, \uadf8\ub9ac\uace0 \uc5b4\ub5a4 \uc2e4\uc9c8\uc801 \uc548\uc804\uc7a5\uce58\uac00 \uc801\uc6a9\ub418\ub294\uc9c0\uc5d0 \uc788\ub2e4. \uc778\ub3c4\uc5d0\uc11c\ub294 \ubcf5\ud569 \uacf5\uae09\uc758 \uacbd\uc6b0 \uc804\uccb4 \ubb36\uc74c\uc774 \uc8fc\ub41c \uacf5\uae09\uc5d0 \uc801\uc6a9\ub418\ub294 \uc138\uc728\ub85c \uacfc\uc138\ub418\uace0, \ud63c\ud569 \uacf5\uae09\uc758 \uacbd\uc6b0 \uc804\uccb4 \ubb36\uc74c\uc774 \uad6c\uc131\ud488 \uac00\uc6b4\ub370 \uac00\uc7a5 \ub192\uc740 \uc138\uc728\uc774 \uc801\uc6a9\ub418\ub294 \ud56d\ubaa9\uc758 \uc138\uc728\ub85c \uacfc\uc138\ub41c\ub2e4.<\/p>\n<figure id=\"attachment_634812\" aria-describedby=\"caption-attachment-634812\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-634812 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/Shivam-Mehta.jpg\" alt=\"Shivam Mehta\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-634812\" class=\"wp-caption-text\"><strong>Shivam MEHTA<\/strong><br \/>Executive Partner <br \/>Lakshmikumaran<br \/>&amp; Sridharan Attorneys<br \/>\ub274\ub378\ub9ac<br \/>\uc774\uba54\uc77c: shivam.mehta@lakshmisri.com<\/figcaption><\/figure>\n<p>\uc608\ub97c \ub4e4\uc5b4\ubcf4\uc790. \uac00\uaca9\uc774 INR5(USD 0.06)\uc774\uace0 GST 18%\uac00 \uc801\uc6a9\ub418\ub294 \ucd08\ucf5c\ub9bf\uacfc, \uac00\uaca9\uc774 INR50\uc774\uba70 GST 5%\uac00 \uc801\uc6a9\ub418\ub294 Lays \ucd08\ucf5c\ub9bf\uc774 \ud558\ub098\uc758 \uac00\uaca9 INR52\ub85c \ubb36\uc5ec \ud310\ub9e4\ub420 \uacbd\uc6b0, \uc774 \uacf5\uae09\uc740 \uc790\uc5f0\uc2a4\ub7fd\uac8c \ubb36\uc778 \uac83\uc774 \uc544\ub2c8\uba70 \uac1c\ubcc4 \ud310\ub9e4\uac00 \uac00\ub2a5\ud55c \uc0c1\ud488\uc774\ubbc0\ub85c \ud63c\ud569 \uacf5\uae09\uc73c\ub85c \uac04\uc8fc\ub418\uc5b4 GST 18%\uac00 \uc801\uc6a9\ub41c\ub2e4.<\/p>\n<p>\uc774\ucc98\ub7fc \uc778\ub3c4\uc5d0\uc11c \ubb36\uc74c \uacf5\uae09\uc744 \ubd84\ub958\ud558\ub294 \ubc29\uc2dd\uc740 \uc2e4\uc81c\ub85c \ub9e4\uc6b0 \ube44\ud569\ub9ac\uc801\uc778 \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uc218 \uc788\ub2e4. \ub2e8 \ud558\ub098\uc758 \ubd80\uc218\uc801 \uc0c1\ud488\uc774 \ub2e8\uc77c \uac00\uaca9\uc758 \ubb36\uc74c\uc5d0 \ud3ec\ud568\ub418\uae30\ub9cc \ud574\ub3c4 \uadf8 \uc804\uccb4 \ubb36\uc74c\uc774 \ud63c\ud569 \uacf5\uae09\uc73c\ub85c \ubd84\ub958\ub418\uc5b4, \uc804\uccb4\uc5d0 \ud574\ub2f9 \ud56d\ubaa9 \uc911 \uac00\uc7a5 \ub192\uc740 \uc138\uc728\uc774 \uc801\uc6a9\ub420 \uc218 \uc788\uae30 \ub54c\ubb38\uc774\ub2e4.<\/p>\n<p>\uc774\ub7ec\ud55c \ubcf5\uc7a1\uc131\uc740 \ub2e4\ub978 \uad6d\uac00\uc5d0\uc11c\ub294 \ub35c \ub450\ub4dc\ub7ec\uc9c0\ub294\ub370, \uadf8 \uc774\uc720\ub294 \ub450 \uac00\uc9c0\uc774\ub2e4. \uccab\uc9f8, \ub9ce\uc740 \uad6d\uac00\uc5d0\uc11c\ub294 \ud63c\ud569 \uacf5\uae09\uc758 \uacbd\uc6b0 \uacfc\uc138 \ub300\uc0c1 \ubd80\ubd84\ub9cc \ubcc4\ub3c4\ub85c \uad6c\ubd84\ud558\uc5ec \uacfc\uc138\ud560 \uc218 \uc788\ub3c4\ub85d \ud5c8\uc6a9\ud558\uace0 \uc788\uc5b4 \uc804\uccb4 \ubb36\uc74c\uc5d0 \ub3d9\uc77c\ud55c \uc138\uc728\uc744 \uc801\uc6a9\ud558\uc9c0 \uc54a\uc544\ub3c4 \ub41c\ub2e4.<\/p>\n<p>\ub458\uc9f8, \ud638\uc8fc\uc640 \uac19\uc740 \uc77c\ubd80 \uad00\ud560\uad8c\uc5d0\uc11c\ub294 <em>de minimis <\/em>\uaddc\uc815\uc744 \ub450\uace0 \uc788\ub294\ub370, \uc774\ub294 \ubc88\ub4e4\uc5d0 \ud3ec\ud568\ub41c \ucd94\uac00 \ud488\ubaa9\uc758 \uac00\uce58\uac00 \uc815\ud574\uc9c4 \uae30\uc900 \ubbf8\ub9cc\uc778 \uacbd\uc6b0\uc5d0 \uc801\uc6a9\ub41c\ub2e4. \uc774\ub7ec\ud55c \uacbd\uc6b0 \ub0a9\uc138\uc790\ub294 \ube44\ub85d \ud63c\ud569 \uacf5\uae09\uc5d0 \ud574\ub2f9\ud558\ub354\ub77c\ub3c4, \ud574\ub2f9 \ud488\ubaa9\uc744 \ubd88\uac00\ubd84, \ubd80\uc218, \uadf8\ub9ac\uace0 \ubd80\ub300 \uacf5\uae09\uc73c\ub85c \ucc98\ub9ac\ud560 \uc218 \uc788\ub294 \uc120\ud0dd\uad8c\uc744 \uac00\uc9c0\uac8c \ub418\uba70, \uc774\ub85c\uc368 \uaddc\uc815\uc774 \ub0a9\uc138\uc790\uc5d0\uac8c \ubcf4\ub2e4 \ud604\uc2e4\uc801\uc73c\ub85c \uc791\ub3d9\ud558\uac8c \ub41c\ub2e4.<\/p>\n<p>\uc778\ub3c4 \ubc95\uc81c\ub97c \uae00\ub85c\ubc8c \uad00\ud589\uacfc \ube44\uad50\ud574 \ubcf4\uba74, \ud569\ub9ac\uc801\uc774\uace0 \ube44\ub840\uc801\uc778 \uc811\uadfc \ubc0f <em>de minimis<\/em> \uaddc\uc815\uc774 \ubd80\uc7ac\ud55c \ud0d3\uc5d0, \uae30\uc5c5\ub4e4\uc740 \ub2e8\uc9c0 \ud558\ub098\uc758 \uad6c\uc131\ud488\uc5d0 \ub354 \ub192\uc740 \uc138\uc728\uc774 \uc801\uc6a9\ub41c\ub2e4\ub294 \uc774\uc720\ub9cc\uc73c\ub85c \ubc88\ub4e4 \uc804\uccb4\uc5d0 \uac00\uc7a5 \ub192\uc740 \uc138\uc728\uc744 \ubd80\ub2f4\ud558\uac8c \ub418\ub294 \uacb0\uacfc\uc5d0 \uc9c1\uba74\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>\uc704\uc5d0\uc11c \uc5b8\uae09\ud55c \ubb38\uc81c\ub294 \ud2b9\ud788, \uc8fc\uc694 \uc81c\ud488\uc5d0 \ub300\ud55c GST \uc138\uc728\uc740 5%\ub85c \uc778\ud558\ub418\uc5c8\uc9c0\ub9cc, \ud310\ucd09\uc6a9 \uc81c\uacf5\ud488\uc5d0 \ub300\ud55c GST \uc138\uc728\uc740 \uc5ec\uc804\ud788 18%\ub85c \uc720\uc9c0\ub418\ub294 \uacbd\uc6b0 \uae30\uc5c5\ub4e4\uc5d0\uac8c \ub354\uc6b1 \uc2ec\uac01\ud558\uac8c \ub2e4\uac00\uc628\ub2e4. \ud63c\ud569 \uacf5\uae09 \uaddc\uc815\uc5d0 \ub530\ub77c, \uc774 \uacbd\uc6b0 \uc804\uccb4 \uacf5\uae09\uc5d0 18% \uc138\uc728\uc774 \uc801\uc6a9\ub418\uae30 \ub54c\ubb38\uc774\ub2e4.<\/p>\n<p>\uc774\ub7ec\ud55c \uc778\ub3c4\uc758 \ud604\ud589 \uc138\uc81c \ud558\uc5d0\uc11c, \ub0a9\uc138\uc790\ub4e4\uc740 \uc774 13%\ud3ec\uc778\ud2b8\uc758 \uc138\uc728 \ucc28\uc774\ub97c \ucd5c\uc18c\ud654\ud560 \ubc29\uc548\uc744 \uc801\uadf9\uc801\uc73c\ub85c \ubaa8\uc0c9\ud558\uace0 \uc788\ub2e4. \uadf8\uc911 \ud558\ub098\ub85c \uac80\ud1a0\ub418\ub294 \uc601\uc5ed\uc740, \ud310\ucd09\uc6a9 \ubb3c\ud488\uc744 \ubb34\uc0c1\uc73c\ub85c \uc81c\uacf5\ud558\uba74\uc11c \uadf8\uc5d0 \uc0c1\uc751\ud558\ub294 \ub9e4\uc785\uc138\uc561\uacf5\uc81c(ITC)\ub97c \ucde8\uc18c\ud558\ub294 \uacbd\uc6b0, \uac70\ub798\uc758 \uc131\uaca9\uc774 \ub2ec\ub77c\uc9c0\ub294\uc9c0 \uc5ec\ubd80\uc774\ub2e4.<\/p>\n<p>\ubcf4\ub2e4 \uad6c\uccb4\uc801\uc73c\ub85c\ub294, \uc774\ub7ec\ud55c \uacf5\uae09\uc774 \u201c\ud63c\ud569 \uacf5\uae09\u201d\uc758 \ubc94\uc704 \ubc16\uc73c\ub85c \ubcfc \uc218 \uc788\ub294\uc9c0 \uc5ec\ubd80\uac00 \uc7c1\uc810\uc774 \ub41c\ub2e4. \uad00\ub828 \ubc95\uc801 \ud310\ub840\ub4e4\uc740 \uc774 \ubb38\uc81c\uc5d0 \ub300\ud574 \uc0c1\uc774\ud55c \ud574\uc11d\uc744 \uc81c\uc2dc\ud558\uace0 \uc788\uc73c\ubbc0\ub85c, \uc5b4\ub5a0\ud55c \uacb0\uc815\uc744 \ub0b4\ub9ac\uae30 \uc804\uc5d0\ub294 \uba74\ubc00\ud558\uace0 \uc2e0\uc911\ud55c \ubc95\uc801 \uac80\ud1a0\uac00 \ud544\uc218\uc801\uc774\ub2e4.<\/p>\n<p>\uc774\uc81c \uc778\ub3c4 \uc815\ubd80\uac00 GST \uaddc\uc815\uc744 \uc7ac\uac80\ud1a0\ud558\uace0, \ubc88\ub4e4 \uacf5\uae09\uc5d0 \ub300\ud574 \ubcf4\ub2e4 \uc2e4\uc6a9\uc801\uc778 \uc811\uadfc\uc744 \ucde8\ud574\uc57c \ud560 \uc2dc\uc810\uc774\ub2e4. \ubb34\uc5c7\uc774 \u201c\uc790\uc5f0\uc2a4\ub7fd\uac8c \ubb36\uc778\u201d \uacf5\uae09\uc778\uc9c0, \ubb34\uc5c7\uc774 \u201c\ubd80\uc218\uc801\uc778\u201d \uacf5\uae09\uc778\uc9c0\uc5d0 \ub300\ud55c \uba85\ud655\ud55c \uac00\uc774\ub4dc\ub77c\uc778\uc774 \ud544\uc694\ud558\ub2e4. \uc544\uc6b8\ub7ec \ub2e4\ub978 \uad00\ud560\uad8c\uc5d0\uc11c\uc640 \uc720\uc0ac\ud55c <em>de minimis<\/em> \uaddc\uc815\uc744 \ub3c4\uc785\ud55c\ub2e4\uba74 \ud070 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc774\ub2e4. \uc774\ub7ec\ud55c \uc548\uc804\uc7a5\uce58\uac00 \uc5c6\ub2e4\uba74, \uae30\uc5c5\ub4e4\uc740 \ud310\ucd09 \uc0c1\ud488 \uad6c\uc870\ub97c \ud6a8\uc728\uc801\uc73c\ub85c \uc124\uacc4\ud558\ub294 \ub370 \uc5b4\ub824\uc6c0\uc744 \uacaa\uac8c \ub418\uace0, \uc774\ub294 \uc138\uc81c \ud589\uc815\uc744 \ub2e8\uc21c\ud654\ud558\uae30\ubcf4\ub2e4\ub294 \uc624\ud788\ub824 \ud601\uc2e0\uc744 \uc704\ucd95\uc2dc\ud0a4\uace0 \ubc95\uc801 \ubd84\uc7c1\uc744 \uc99d\uac00\uc2dc\ud0a4\ub294 \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uc218 \uc788\ub2e4.<\/p>\n<h2><span style=\"color: #0b4a6f;\"><strong>\ud560\uc778 \uc81c\ub3c4<\/strong><\/span><\/h2>\n<figure id=\"attachment_634815\" aria-describedby=\"caption-attachment-634815\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-634815 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/Tanya-Garg.jpg\" alt=\"Tanya Garg\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-634815\" class=\"wp-caption-text\"><strong>Tanya GARG<\/strong><br \/>Associate Director <br \/>Lakshmikumaran<br \/>&amp; Sridharan Attorneys<br \/>\ub274\ub378\ub9ac<br \/>\uc774\uba54\uc77c: tanya.garg@lakshmisri.com<\/figcaption><\/figure>\n<p>GST 2.0 \uac1c\ud601\uc758 \uc77c\ud658\uc73c\ub85c, \ud560\uc778 \uc81c\ub3c4\uc758 \ucc98\ub9ac \ubc29\uc2dd \uc5ed\uc2dc \ubcc0\ud654\ud558\uac8c \ub418\uc5c8\ub2e4. \uc774\ub294 \uacf5\uae09 \uc774\uc804\uc5d0 \ud560\uc778\uc744 \uc124\uc815\ud574\uc57c \ud55c\ub2e4\ub294 \uc758\ubb34 \uc694\uac74\uacfc, \ud560\uc778\uc744 \uc6d0\ub798 \uacf5\uae09\uacfc \uc5f0\uacc4\ud574\uc57c \ud55c\ub2e4\ub294 \uc694\uac74\uc774 \uc0ad\uc81c\ub418\uae30 \ub54c\ubb38\uc774\ub2e4. \uc774\ub7ec\ud55c \ubcc0\ud654\ub294 \uc5c5\uacc4\uc5d0 \ub3c4\uc6c0\uc774 \ub418\uc9c0\ub9cc, \ubb34\uc5c7\uc774 \u201c\ud560\uc778\u201d\uc73c\ub85c \uc778\uc815\ub418\ub294\uc9c0\uc5d0 \ub300\ud55c \ud63c\ub780\ub3c4 \ubd88\ub7ec\uc654\ub2e4. \ud2b9\ud788 \uc0ac\uc804\uc5d0 \ud569\uc758\ub41c \uc57d\uc815\uc774 \ud544\uc694\ud588\ub358 GST \uc774\uc804 \uc2dc\ub300\uc758 \u201c\ud560\uc778\u201d \uac1c\ub150\uc5d0 \uad00\ud55c \ud655\ub9bd\ub41c \ubc95\ub9ac\uac00 \uc874\uc7ac\ud558\uae30 \ub54c\ubb38\uc774\ub2e4.<\/p>\n<p>\uc5c5\uacc4\ub294 GST circular \uc81c251\/08\/2025\ud638\ub97c \ud1b5\ud574 \ubc1c\ud45c\ub41c \uc81c3\uc790 \ud560\uc778 \uad00\ub828 \ud574\uc11d\uc5d0\ub3c4 \uc5b4\ub824\uc6c0\uc744 \uacaa\uace0 \uc788\ub2e4. \uc774 circular\ub294 \uc81c\uc870\uc5c5\uccb4\uc640 \ucd5c\uc885 \uc18c\ube44\uc790 \uac04\uc5d0 \ud560\uc778\ub41c \uac00\uaca9\uc73c\ub85c \uc0c1\ud488\uc744 \uacf5\uae09\ud558\uae30 \uc704\ud55c \uacc4\uc57d\uc774 \uc874\uc7ac\ud574\uc57c \ud558\uba70, \uc774\ub97c \ud1b5\ud574 \uc81c\uc870\uc5c5\uccb4\uac00 \uc81c\uacf5\ud55c \ud560\uc778\uc744 \ub51c\ub7ec\uac00 \ucd5c\uc885 \uc18c\ube44\uc790\uc5d0\uac8c \uacf5\uae09\ud558\ub294 \uac70\ub798\uc758 \uacfc\uc138 \uac00\uce58\uc5d0 \ud3ec\ud568\ud574\uc57c \ud55c\ub2e4\uace0 \uaddc\uc815\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>\uad6d\uc81c \ud310\ub840\ub294 \uc774 \ubd80\ubd84\uc5d0 \ub300\ud574 \ube44\uad50\uc801 \uba85\ud655\ud558\uac8c \uc815\ub9bd\ub418\uc5b4 \uc788\uc73c\uba70, \uc81c\uc870\uc5c5\uccb4\uc758 \uc9c0\uae09\uae08\uc774 \ub51c\ub7ec\uc640 \uc18c\ube44\uc790 \uac04\uc758 \uacf5\uae09\uacfc \uc9c1\uc811\uc801\uc73c\ub85c \uc5f0\uacc4\ub418\ub294 \uacbd\uc6b0, \ub51c\ub7ec\uc640 \uc18c\ube44\uc790 \uac04\uc758 \uacc4\uc57d \uc5ec\ubd80\uc640 \ubb34\uad00\ud558\uac8c \ud574\ub2f9 \uae08\uc561\uc774 \uacfc\uc138 \ub300\uc0c1\uc774\ub77c\ub294 \uc810\uc744 \uc778\uc815\ud55c\ub2e4.<\/p>\n<p>\uc774\ubc88 circular\ub294 \uae30\uc874\uc758 \ud655\ub9bd\ub41c \uc785\uc7a5\uacfc \ub2e4\uc18c \uc5b4\uae0b\ub098\ub294 \uac83\uc73c\ub85c \ubcf4\uc774\uc9c0\ub9cc, \ub0a9\uc138\uc790\uc5d0\uac8c\ub294 \uc774\uc775\uc774 \ub420 \uac00\ub2a5\uc131\ub3c4 \uc788\ub2e4. \ub2e4\ub9cc, \ubb34\uc5c7\uc774 \u201c\uc720\ud6a8\ud55c \uacc4\uc57d\u201d\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0, \uadf8\ub9ac\uace0 \uc774\ub7ec\ud55c \uc0c1\ud669\uc774 \uc81c3\uc790 \ub300\uac00\uc5d0 \ud3ec\ud568\ub418\ub294\uc9c0\uc640 \uac19\uc740 \ubb38\uc81c\ub294 \uc5ec\uc804\ud788 \ubd88\ubd84\uba85\ud558\ub2e4. \uad00\ub828 \uae30\uad00\uc758 \uba85\ud655\ud55c \uc9c0\uce68\uc774 \uc5c6\ub2e4\uba74, \ub0a9\uc138\uc790\ub4e4\uc740 \uc774\ub7ec\ud55c \ubaa8\ud638\uc131\uc744 \ud574\uc18c\ud558\uae30 \uc704\ud574 \ubc95\uc6d0\uc758 \ud310\ub2e8\uc5d0 \uc758\uc874\ud560 \uc218\ubc16\uc5d0 \uc5c6\uc744 \uac83\uc774\ub2e4.<\/p>\n<h2><span style=\"color: #0b4a6f;\"><strong>\ubcd1\ud589 \uc808\ucc28<\/strong><\/span><\/h2>\n<p>GST \ubc95\uc81c\uac00 \uc131\uc219\ud574\uc9c0\uba74\uc11c \ub0a9\uc138\uc790\ub4e4\uc774 \uc9c1\uba74\ud55c \uc8fc\uc694 \uacfc\uc81c \uc911 \ud558\ub098\ub294, \uc11c\ub85c \ub2e4\ub978 \ub2f9\uad6d\uc774 \ub3d9\uc77c\ud55c \uc0ac\uc548\uc5d0 \ub300\ud574 \uc911\ubcf5 \uc808\ucc28\ub97c \uac1c\uc2dc\ud558\ub294 \ubb38\uc81c\uc600\ub2e4. \uc774\ub7ec\ud55c \uc911\ubcf5 \uc808\ucc28\ub294 \uae30\uc5c5 \uc6b4\uc601\uc744 \ubc29\ud574\ud558\uace0, \ub0a9\uc138\uc790\ub85c \ud558\uc5ec\uae08 \uad6c\uc81c\ub97c \ubc1b\uae30 \uc704\ud574 \uc0c1\uae09 \uc0ac\ubc95\uae30\uad00\uc5d0 \ud638\uc18c\ud558\ub3c4\ub85d \ub9cc\ub4e4\uc5c8\ub2e4.<\/p>\n<p>\uc5ec\ub7ec \uace0\ub4f1\ubc95\uc6d0\uc774 \uc0c1\ucda9\ub418\ub294 \ud310\uacb0\uc744 \ub0b4\ub9ac\uba74\uc11c, \uc774 \ubb38\uc81c\ub294 \ucd5c\uc885\uc801\uc778 \ud310\ub2e8\uc744 \uc704\ud574 <em>Armour Security (India) Ltd.<\/em> \uc0ac\uac74\uc73c\ub85c \ub300\ubc95\uc6d0\uc5d0 \ud68c\ubd80\ub418\uc5c8\ub2e4. \ub300\ubc95\uc6d0\uc740 \ub2f9\uad6d\uc774 \uc870\uc0ac \uc808\ucc28\ub97c \ud569\ub9ac\uc801 \uacb0\ub860\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \uc218\uc0c9, \uc555\uc218, \uc18c\ud658\uc7a5 \ubc1c\ubd80\uc640 \uac19\uc740 \uae30\ucd08\uc801 \uc870\uce58\ub97c \ucde8\ud560 \uad8c\ud55c\uc774 \uc788\ub2e4\uace0 \ud310\uc2dc\ud588\ub2e4.<\/p>\n<p>\uadf8\ub7ec\ub098 \ud569\ub9ac\uc801 \uacb0\ub860\uc5d0 \ub3c4\ub2ec\ud55c \uc774\ud6c4, \uc989 \uba85\ub839\uc774 \ub0b4\ub824\uc84c\uac70\ub098, \uc758\uacac\uc81c\ucd9c\uc694\uad6c\uc11c\uac00 \ubc1c\ubd80\ub418\uc5c8\uac70\ub098, \ud639\uc740 \uc0ac\uac74\uc774 \uc885\uacb0\ub41c \uacbd\uc6b0, \ub3d9\uc77c\ud55c \uc0ac\uc548\uc5d0 \ub300\ud574 \ubcd1\ub82c \uc808\ucc28\ub97c \uc0c8\ub85c \uac1c\uc2dc\ud560 \uc218\ub294 \uc5c6\ub2e4\uace0 \ud310\uacb0\ud558\uc600\ub2e4.<\/p>\n<p>\uadf8\ub7fc\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0, \uc911\uc559 \ubc0f \uc8fc(\u5dde) \ub2f9\uad6d\uc740 \uc5ec\uc804\ud788 \ub3d9\uc77c\ud55c \uc0ac\uc548\uc5d0 \ub300\ud574 \ub0a9\uc138\uc790\ub4e4\uc5d0\uac8c \uc911\ubcf5\ub41c \ud1b5\uc9c0\ub97c \ubc1c\ubd80\ud558\uace0 \uc788\ub2e4. \uc774\ubbf8 \uc758\uacac\uc81c\ucd9c\uc694\uad6c\uc11c\uac00 \ubc1c\ubd80\ub418\uc5c8\uac70\ub098, \ub3d9\uc77c\ud55c \uc0ac\uc548\uacfc \ub3d9\uc77c \uae30\uac04\uc5d0 \ub300\ud574 \uc0ac\uac74 \uc885\uacb0(closure) \ud1b5\ubcf4\uac00 \uc774\ub8e8\uc5b4\uc9c4 \uacbd\uc6b0\uc5d0\ub3c4 \ub610 \ub2e4\ub978 \ub2f9\uad6d\uc774 \ubcc4\ub3c4\uc758 \ud1b5\uc9c0\ub97c \ubc1c\ubd80\ud558\ub294 \uc0ac\ub840\uac00 \ube48\ubc88\ud558\ub2e4.<\/p>\n<p>\uc774\ub7ec\ud55c \uad00\ud589\uc740 \ubd88\ud544\uc694\ud55c \uc18c\uc1a1\uc744 \uc720\ubc1c\ud560 \ubfd0 \uc544\ub2c8\ub77c \uae30\uc5c5\uc758 \uc77c\uc0c1\uc801 \uc6b4\uc601\uae4c\uc9c0 \ubc29\ud574\ud55c\ub2e4. \uc774\ub7ec\ud55c \ubd88\uac00\ud53c\ud55c \uc18c\uc1a1\uc744 \ubc29\uc9c0\ud558\uace0 \uc808\ucc28\uc801 \uc77c\uad00\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574, \ub2f9\uad6d\uc740 \uba85\ud655\ud55c \uc9c0\uce68\uc744 \uc81c\uc815\ud560 \ud544\uc694\uac00 \uc788\ub2e4.<\/p>\n<h2><span style=\"color: #0b4a6f;\"><strong>\uacb0\ub860<\/strong><\/span><\/h2>\n<p>\ubcf4\uc0c1\uc138\uc758 \ub2e8\uacc4\uc801 \ud3d0\uc9c0, \uc138\uc728 \uad6c\uac04\uc758 \ucd95\uc18c, \uc790\ub3d9 \ud658\uae09, \uac04\uc18c\ud654\ub41c \ub4f1\ub85d \ubc0f \uc900\uc218 \uc808\ucc28 \ub4f1 GST \ubc95 \ud558\uc5d0\uc11c \ucd5c\uadfc \ub3c4\uc785\ub41c \ubcc0\ud654\ub4e4\uc740 \uc815\ubd80\uac00 \uc138\uc81c \uad6c\uc870\ub97c \uac04\uc18c\ud654\ud558\ub824\ub294 \uc758\uc9c0\ub97c \ubd84\uba85\ud788 \ubcf4\uc5ec\uc900\ub2e4. \uadf8\ub7ec\ub098 \uc815\ubd80\ub294 \uc5ec\uc804\ud788 \uc874\uc7ac\ud558\ub294 \uaddc\uc815\uc0c1\uc758 \uacf5\ubc31\uacfc \ubaa8\ud638\uc131\uc744 \uc2dc\uc758\uc801\uc808\ud55c \ucd94\uac00 \ud574\uc11d\uc744 \ud1b5\ud574 \ud574\uacb0\ud558\ub294 \uac83\uc774 \ud544\uc218\uc801\uc774\ub2e4.<\/p>\n<p>\uc778\ub3c4\uac00 \uae00\ub85c\ubc8c \uacbd\uc81c\uc640 \ub354\uc6b1 \uae34\ubc00\ud788 \ud1b5\ud569\ub418\uc5b4 \uac00\ub294 \ub9cc\ud07c, GST \ubc95\uc744 \uad6d\uc81c\uc801 \ubaa8\ubc94\uc0ac\ub840\uc640 \uc815\ud569\uc801\uc73c\ub85c \ub9de\ucd94\ub294 \uac83\uc740 \uc81c\ub3c4\uc801 \uc77c\uad00\uc131\uc744 \uac15\ud654\ud560 \ubfd0 \uc544\ub2c8\ub77c, \ud22c\uc790\uc790 \uc2e0\ub8b0 \ubc0f \uae00\ub85c\ubc8c \uacbd\uc7c1\ub825\uc744 \uc81c\uace0\ud558\ub294 \ub370\ub3c4 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc774\ub2e4.<\/p>\n<section class=\"format-info\">\n<p style=\"text-align: justify;\"><strong><img class=\"aligncenter wp-image-493825 size-medium\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/05\/Lakshmikumaran-Sridharan-Attorneys-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" \/>LAKSHMIKUMARAN &amp; SRIDHARAN ATTORNEYS<\/strong><br \/>\n7th Floor, Tower E, World Trade Centre,<br \/>\nNauroji Nagar<br \/>\nNew Delhi \u2013 110 029, India<br \/>\n\uc774\uba54\uc77c: <a href=\"mailto:arnab.bhattacharya@lakshmisri.com\">arnab.bhattacharya@lakshmisri.com<\/a><br \/>\n\uc804\ud654: +91 8287613705<br \/>\n<a href=\"http:\/\/www.lakshmisri.com\">www.lakshmisri.com<\/a><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\uba54\uc778 \ud398\uc774\uc9c0 \ud544\ub9ac\ud540 &nbsp; 2025\ub144\uc740 \uc778\ub3c4\uc758 \uac04\uc811\uc138 \ubc95\uc81c \uc9c4\ud654\uc5d0\uc11c \uac8c\uc784 \uccb4\uc778\uc800\ub85c \ub5a0\uc62c\ub790\ub2e4. 2017\ub144 \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4\uc138(GST) \ub3c4\uc785 \uc774\ud6c4\uc5d0\ub3c4 \uc138\uc81c \ud658\uacbd\uc740 \uc5ec\ub7ec \ubcc0\ud654\ub97c \uacaa\uc5b4\uc654\uc9c0\ub9cc, \uc62c\ud574\ub294 \uacb0\uc815\uc801 \uc804\ud658\uc810\uc73c\ub85c \ud3c9\uac00\ub41c\ub2e4. \ud55c\ud3b8\uc73c\ub85c \uc815\ubd80\ub294 \ucc28\uc138\ub300 \uac1c\ud601, \uc989 \ud754\ud788 GST 2.0\uc73c\ub85c \ubd88\ub9ac\ub294 \uc870\uce58\ub97c \ub3c4\uc785\ud588\uace0, \ub2e4\ub978 \ud55c\ud3b8\uc73c\ub85c GST \ubc95\ub960\uc5d0\uc11c\ub294 \uc5ec\ub7ec \uc911\ub300\ud55c \uac1c\uc815\uacfc \ud310\ub840\uac00 \ub4f1\uc7a5\ud588\ub2e4. \ubcf8 \uae30\uace0\ubb38\uc5d0\uc11c\ub294 \uc774\ub7ec\ud55c \ubcc0\ud654\uc640 \uadf8\ub85c \uc778\ud55c \uae30\uc5c5 \ubc0f<\/p>\n","protected":false},"author":13501,"featured_media":634819,"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 \uadf8\ub9ac\uace0 Tanya GARG, Lakshmikumaran & Sridharan Attorneys"},"categories":[8398],"tags":[178944,178927,142884,142885,178949,178951,178947,10845,178946,178952,178950,178948],"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=\"2025\ub144\uc740 \uc778\ub3c4\uc758 \uac04\uc811\uc138 \ubc95\uc81c \uc9c4\ud654\uc5d0\uc11c 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