दैनिक उपयोग की प्रमुख वस्तुओं एवं सेवाओं पर जी.एस.टी. की दर

okf.kT; dj foHkkx] mRrj izns'k

egÙoiw.kZ lEidZjkT; [email protected]; dj foHkkx] mRrj izns'k

th-,l-Vh- gsYiMsLd 0522-2721944 / 3312600

gsYiykbu 0522-3312600 A daVªksy :e% 0522-2721153

E-mail id: [email protected]

th-,l-Vh- dkmafly lfpoky;

Website: www.gstcouncil.gov.in, E-mail id: [email protected], Phone No.: 011-23762656

dsUnzh; mRikn ,oa lhek 'kqYd foHkkx (CBEC)th-,l-Vh- fe= gsYiMsLd% 1800-1200-232,

E-mail id : [email protected]

GSTNWebsite: www.gstn.gov.in, E-mail id: [email protected],

Phone No: 0124-4688999, 0120-4888999

okf.kT; dj foHkkx] mRrj izns'k

nSfud mi;ksx dh izeq[k oLrqvksa ,oa lsokvksa ij th-,l-Vh- dh nj

diM+kLVs'kujh

bysDVªkWfuDl

nokb;k¡

QuhZpj

lkSUn;Z izlk/ku

Hkou fuekZ.k

iwtk lkexzh

[kk|kUu

d`f"k

,oa i'kqikyu

VSDl%

nSfud mi;ksx dh izeq[k oLrqvksa ,oa lsokvksa ij th-,l-Vh- dh nj

izsj.kk % eqds’k dqekj esJkedfe’uj okf.kT;dj] m0iz0

ekxZ n’kZu %foosd dqekj

,Mh’kuy dfe’uj (th-,l-Vh-) okf.kT;dj] m0iz0

ladyu %lat; dqekj ikBd

TokbUV dfe’uj (th-,l-Vh-) okf.kT;dj] m0iz0

Vad.k % e;ad ’kqDykdfu”B lgk;d

Ø-la- oLrq;sa@lsok;sa i`"B la[;k

1- [kkus&ihus dh oLrq,a 3

2- nSfud iz;ksx dh vU; oLrq,a 7

3- iwtk lkexzh 9

4- diM+k@ifj/kku@QqVfo;j 10

5- Hkou fuekZ.k 14

6- lkSUn;Z izlk/ku 15

7- [ksy@f[kykSus@fQVusl ls lEcfU/kr oLrq,a 17

8- QuhZpj 18

9- bysfDVªdy ,oa bysDVªkWfuDl 18

10- fpfdRlk@nokb;k¡ 20

11- LVs'kujh 21

12- d`f"k ,oa i'kqikyu ls lEcfU/kr oLrq;sa 22

13- [kku&iku ls lEcfU/kr lsok;sa ¼jsLVksjs.V½ 24

14- gksVy ls lEcfU/kr lsok;sa 25

15- lkSUn;Z@fQVusl ls lEcfU/kr lsok;sa 26

16- f'k{kk ls lEcfU/kr lsok;sa 26

17- d`f"k ,oa i'kqikyu ls lEcfU?kr lsok;sa 27

18- fpfdRlk ls lEcfU?kr lsok;sa 27

19- LoPNrk ls lEcfU/kr lsok;sa 28

20- euksjatu lsok;sa 28

21- ;krk;kr ls lEcfU/kr lsok;sa 29

22- fofo/k lsok;sa 29

23- oLrqvksa@lsokvksa ds oxhZdj.k ls lEcfU/kr pSIVj 30

fo"k; lwph

okf.kT; dj foHkkx] mRrj izns'k 1

fofHkUu oLrqvksa ij th0,l0Vh0 dh njsa

HSN oLrq dk uke

1. pSIVj 2 tkuoj ,oa dqDdqV dk rktk vFkok 'khfrr ¼Chilled½ ekal ,oa [kkus ;ksX; vo'ks"k ¼tks fiztoZ~M ,oa ;wfuV daVsuj esa iSd u gks½

NIL

2. 0301 ftank eNyh NIL

3. 0304 eNyh dk ekal ¼meat½ Fresh vFkok Chilled voLFkk esa

NIL

4. 0306 izkWUl ¼>haxk½ ¼[kksy vFkok [kksy ds fcuk½ ftank] rktk vFkok 'khfrr ¼Chilled½ voLFkk eas

NIL

5. 0307 lhi@?kksa?kk vkfn ¼[kksy vFkok [kksy ds fcuk½ ftank] rktk vFkok 'khfrr ¼Chilled½ voLFkk eas

NIL

6. pSIVj 4 Ýs'k feYd] ik'pjkbTM feYd] Øhe ¼ftlesa 'kqxj fefJr ugha gS½

NIL

7. 0403 ngh] NkN] yLlh

NIL

8. 0406 Nsuk vkSj iuhj ¼tks ;wfuV dUVsuj esa iSd u gks rFkk ftl ij fdlh jftLVMZ czk.M dk uke vafdr u gks½

NIL

9. 0407 v.Mk fNydk lfgr¼Ýs'k] fiztoZ~M vFkok mcyk gqvk½

NIL

Ø0la0

th0,l0Vh0 dh nj

[kkus&ihus dh oLrq,a

uksV& bl iqfLrdk esa vafdr th-,l-Vh- dh nj esa ,l-th-,l-Vh- vkSj lh-th-,l-Vh-

dh nj lekfgr gSA

jkT; [email protected]; dj foHkkx] mRrj izns'k jkT; [email protected]; dj foHkkx] mRrj izns'k 32

jkT; [email protected]; dj foHkkx] mRrj izns'k

th0,l0Vh0 ,d u;h dj iz.kkyh gS] bl dj iz.kkyh esa oLrqvksa dk oxhZdj.k HSN (Harmonized System Nomenclature) ij vk/kkfjr gS] oLrqvksa ij th0,l0Vh0 dh njksa dk oxhZdj.k Hkh HSN ij gh vk/kkfjr gS] blh izdkj lsokvksa dk oxhZdj.k SAC (Services Accounting Code½ ij vk/kkfjr gSA mRrj izns'k jkT; eas NksVs O;kikfj;ksa ,oa miHkksDrkvksa dh la[;k dkQh vf/kd gS] tks vHkh rd bl iz.kkyh ls ifjfpr ugha jgs gSaA th0,l0Vh0 ykxw gksus ds mijkUr oLrqvksa rFkk lsokvksa ds HSN/SAC dksM ,oa dj dh njksa ds lEcU/k esa foHkkx dh gsYiMsLd] foHkkx }kjk th0,l0Vh0 tkx:drk ds lEcU/k esa vk;ksftr lsfeuklZ ,oa vU; fofHkUu lzksrksa ls vusd iz'u izkIr gks jgs gSa] ftls n`f"Vxr j[krs gq, mRrj izns'k ds ifjizs{; esa nSfud miHkksx dh izeq[k oLrqvksa ,oa lsokvksa ds HSN/SAC

dksM ,oa th0,l0Vh0 dh nj dk ladyu oLrqvksa ,oa lsokvksa dh mi;ksfxrk dks n`f"Vxr j[krs gq, bl iqfLrdk esa fd;k x;k gSA

10. 0409 izkd`frd 'kgn ¼Natural Honey½ ¼tks ;wfuV dUVsuj esa iSd u gks rFkk ftl ij fdlh jftLVMZ czk.M dk uke vafdr u gks½

NIL

11. pSIVj 7

lHkh izdkj dh rkth vFkok ’khfrr ¼Chilled½lfCt;k¡] [kkus ;ksX; dan ,oa tM+ ¼tks Ýkstsu vFkok fiztoZ~M voLFkk esa ugha gSaA½

NIL

12. 0713 lHkh izdkj dh nkysa ¼lkcwr vFkok czksdsu½ ¼tks ;wfuV dUVsuj esa ugha gSa rFkk ftu ij jftLVMZ czk.M dk uke vafdr ugha gS½

NIL

13. pSIVj 8 lHkh izdkj ds [kkus ;ksX; rkts Qy ,oa uV~l ¼tks Ýkstsu vFkok fiztoZ~M voLFkk esa ugha gSaA½

NIL

14. 0801 ukfj;y [rkts vFkok lw[ks ¼[kksijk½ ; [kksy lfgr vFkok [kksy jfgr voLFkk esa]

NIL

15. pSIVj 10 xsagw¡] tkS] tbZ] eDdk] pkoy] Tokj] cktjk] jkxh ,oa vU; vukt ¼tks ;wfuV dUVsuj esa ugha gSa rFkk ftu ij jftLVMZ czk.M dk uke vafdr ugha gS½

NIL

16. pSIVj 11 xsagw¡ dk vkVk] eDds dk vkVk ,oa vU; vukt dk vkVk] cslu ¼tks ;wfuV dUVsuj esa ugha gSa rFkk ftu ij jftLVMZ czk.M dk uke vafdr ugha gS½

NIL

16. 1103 vukt dh nfy;k ¼tks ;wfuV dUVsuj esa ugha gSa rFkk ftu ij jftLVMZ czk.M dk uke vafdr ugha gS½

NIL

18. 1701@1702 xUus ,oa [ktwj dk xqM+

NIL

19. 1904 eqjeqjk] fpmM+k] eqdhZ

NIL

20. 1905 czsM ¼fiTtk czsM dks NksM+dj½] ikiM+ NIL

21. 2201 ukWu ,Ydksgfyd rkM+h@uhjk NIL

22. 2202 dPps ukfj;y dk ikuh ¼tks ;wfuV dUVsuj esa iSd u gks rFkk ftl ij fdlh jftLVMZ czk.M dk uke vafdr u gks½

NIL

23. 2501 ued ¼ftlesa vk;ksMkbt ued] lsa/kk ued] dkyk ued 'kkfey gS½

NIL

24. pSIVj 03¼0303@0304

@0305½

eNyh] eNyh dk ekal ¼Frozen, dried, salted, vFkok smoked voLFkk esa½ tks ekuo miHkksx gsrq mi;qDr gSA

5%

25. 0306 izkWUl ¼>haxk½ ¼[kksy lfgr vFkok [kksy jfgr½ Frozen, dried, salted vFkok smoked voLFkk esa

5%

26. 0307 lhi@?kksa?kk ¼ Frozen, dried, salted vFkok smokedvoLFkk esa½ tks ekuo miHkksx gsrq mi;qDr gSA 5%

27. 0402 feYd vkSj Øhe] lkUnz ¼ Concentrated½ vFkok ftlesa 'kqXkj ;k vU; ehBk nzO; fefJr gS] fLdEM feYd ikmMj] cPpksa ds fy, feYd ikmMj

5%

28. 0406 Nsuk vkSj iuhj ¼tks ;wfuV dUVsuj esa iSd gks rFkk ftl ij fdlh jftLVMZ czk.M dk uke vafdr gks½

5%

29. 0409 izkd`frd 'kgn ¼ Natural Honey ½ ¼tks ;wfuV dUVsuj esa iSd gks rFkk ftl ij fdlh jftLVMZ czk.M dk uke vafdr gks½

5%

30. pSIVj 07 ¼0710@0711½

Ýkstsu] fiztoZ~M lfCt;k¡

5%

5%31.

pSIVj 8¼0801@0802@

0806@0811@

0812@0814½

dktw] lw[ks Qy] lw[kk fla?kkM+k] lw[kk e[kkuk]

lHkh izdkj dh nkysa ¼lkcwr vFkok czksdsu½ ¼tks ;wfuV dUVsuj esa iSd gSa rFkk ftu ij jftLVMZ czk.M dk uke vafdr gS½

lw[kk vaxwj] fd'kfe'k] lqikM+h] Ýkstsu] fiztoZ~M

Qy 5%

32.

pSIVj 9

pSIVj 9

elkys 5%33.

34. 5%

35. pSIVj 10 lHkh izdkj ds vukt ¼tks ;wfuV dUVsuj esa gSa rFkk ftu ij jftLVMZ czk.M dk uke vafdr gS½ 5%

36. 1006 pkoy ¼tks ;wfuV dUVsuj esa gSa rFkk ftu ij jftLVMZ czk.M dk uke vafdr gS½

5%

37. pSIVj 11 vkVk] eSnk] lwth] cslu] nfy;k ¼tks ;wfuV dUVsuj esa gSa rFkk ftu ij jftLVMZ czk.M dk uke vafdr gS½

5%

38. 1201 lks;kchu lkcqr vFkok czksdsu ¼cht dh Js.kh ls fHkUu½

5%

39. 1202 ew¡xQyh lkcqr vFkok czksdsu ¼cht dh Js.kh ls fHkUu½

5%

40. 1203 ukfj;y fxjh 5%

41. 1207 frygu lkcqr vFkok czksdsu ¼cht dh Js.kh ls fHkUu½

5%

okf.kT; dj foHkkx] mRrj izns'k okf.kT; dj foHkkx] mRrj izns'k 54

0713

dkWQh ¼0901½ pk; ¼0902½

65. 2103 djh isLV] feDl elkys 18%

66. 2105 vkblØhe 18%

67. 2201 feujy okWVj

18%

68. 1704 P;waxe 28%

69. 1806 pkWdysV

28%

70.

71.72.

190521062202

pkWdysV fefJr csQYl ,oa csQlZ dLVMZ ikmMjlkW¶V fMaªDl@dksYM fMªaDl

28%

28%28%+12% lsl

42. 1211 blcxksy dh Hkwlh 5%

43. pSIVj 15 [kk| rsy ¼tks dsfedyh ekWMhQkbM u gksa½ 5%

44. 1701 phuh] [kkaMlkjh 5%

45. 1902 lsaobZ 5%

46. 1905 fiTtk czsM] jLd] VksLVsM czsM 5%

47. 2106 feBkbZ 5%

48. pSIVj 02¼0202@0203@0207@0208½

HksaM+] cdjh] lqvj ,oa vU; tkuoj rFkk dqDdqV dk ekal ,oa [kkus ;ksX; vo'ks"k] ¼tks Ýkstsu voLFkk esa gS rFkk ;wfuV dUVsuj esa iSd fd;k

12%

nSfud iz;ksx dh vU; oLrq,a

49. 0406 pht+ 12%

50. 0405 cVj ,oa vU; olk ¼?kh] cVj vkW;y vkfn½ 12%

51. 0802 MªkbZ uV~l ¼MªkbZ ÝwV~l tSls& cknke] v[kjksV] fiLrk vkfn½ fNydk lfgr vFkok fNydk jfgr voLFkk esa

12%

52. 0804 rkts [ktwj

12%

53. 0804@0813

12%

54. pSIVj 20 fljdk vFkok ,lhfVd vEy ls fufeZr@fizt+oZ~M Qy ,oa lfCt;k¡

12%

55. pSIVj 20 fiztoZ~M e’k:e

12%

56. 2007 tSe] ÝwV tsyh] ÝwV I;ksjh@isLV]

12%

57. 2009 Qy ,oa lfCt;kas dk twl] ftlesa fLizV ugha feyk;h x;h gSA

12%

58. 2106 lks;kcM+h] nkyksa ls cuh cM+h] eaxkSM+h 12%

59. 2106 uedhu Hkqft;k] feDlpj] pcSuk vkfn 12%

60. 2202 n/w k fefJr i;s ] lk;s kfeYd fefJr i;s ] ÝVw iYi@ÝVwtlw fefJr i;s ] ;fw uV dUVus j e a s iSd ukfj;y ikuhftl ij jftLVM Z ckz .M dk uke vafdr gSA

12%

61. pSIVj 17 ’kqxj D;wc] ’kqxj dkWUQsD’kujh ¼cwjk ,oa crk’kk ls fHkUu½

18%

62. 1902 ikLrk] eSØksuh] uwMYl 18%

63. 1904 dkWuZ ¶ysDl ,oa vU; vukt ds ¶ysDl ls izkIr [kk| inkFkZ

18%

64. 1905 csQlZ ,oa csQYl ¼tks pkWdysV fefJr ugha gSa½] isLVªht+ ,oa dsd] fcfLdV~l]

18%

Nqgkjk] vathj] vUuukl] uk’kikrh] vke vkfn ¼lw[kh voLFkk esa½

12%

aa HSN oLrq dk uke

1. 4401@4402 tykÅ ydM+h] ydM+h dk dks;yk NIL2. 9603 Qwy >kM+w NIL

3. pSIVj 27 ck;ksxSl 5%

4. 2710 ihMh,l ds rgr dsjksflu vkW;y

5%

5. 2711 ?kjsyw mi;ksx gsrq ,y0ih0th0

5%

6. 3605 gS.MesM ekfpl 5%

7. 4401 ydM+h dk cqjknk

5%

8. 8413 gS.MiEi ,oa ikV~Zl

5%

9. 9603 lhad >kM+w 5%

11.

10.

3406

3306

eksecRrh

VwFk ikmMj

12%

12%

12. 3926] 4014 nw/k dh cksry ¼3926½] nw/k dh cksry ds fuIiYl ¼4014½

12%

Ø0la0

th0,l0Vh0 dh nj

13. 6601 Nkrk 12%

76 okf.kT; dj foHkkx] mRrj izns'k okf.kT; dj foHkkx] mRrj izns'k

HSN oLrq dk uke th0,l0Vh0 dh nj

1. Any Chapter iwtk lkexzh vFkkZr~ %&i. :nzk{k] :nzk{k ekyk] rqylh daBhekyk iapxO;

¼xk; dk xkscj] ns’kh ?kh] nw/k vkSj ngh dk feJ.k½

ii. ifo= /kkxk ¼ftls lkekU;r% ;Kksiohr dgk tkrk gS½

iii.

ydM+h dh [kM+kÅ¡

iv. iapke`rv.

/kkfeZd laLFkkvksa }kjk fcØhr HkHkwr

vi.

vuczkaMsM ’kgn

vii.

nh;s ds fy, ckrh

viii.

jksyh

ix.

dykok ¼j{kklw=½

x.

pUnu Vhdk

NIL

2. 2106 /kkfeZd LFkyksa ;Fkk eafnj] efLtn] ppZ ] xq:}kjk] njxkg vkfn esa forfjr fd;k tkus okyk izlkn

NIL

3. 3304 dqedqe] flUnwj] fcUnh] dkty NIL

4. pSIVj 6 rkts Qwy NIL

Ø0la0

iwtk lkexzh

3923 IykfLVd dUVsulZ@iSfdax ds lkeku

3306 VwFk isLV

6602 okWfdax fLVd] ’khV fLVd 12%14.

7020 ykyVsu] ySEi vkfn dh fpeuh 12%15.

7319 flykbZ dh lqbZ 12%16.

7323 vk;ju ,oa LVhy ds Vsfcy os;j] fdpu os;j] gkmlgksYM vkfVZfdYl ,oa crZu

12%17.

7418 dkWij@czkl ds Vsfcy os;j] fdpu os;j ,oa crZu

12%18.

7615 ,Y;qfefu;e ds Vsfcy os;j] fdpu os;j ,oa crZu

12%19.

8215 pEep ,oa dVyjh 12%20.

8452 flykbZ e’khu

12%

3605

9615

ekfpl ¼gS.MesM ekfpl ls fHkUu½

da?kk

18%

12%

25.24.

22.

3924 IykfLVd ds Vsfcy os;j] fdpu os;j] gkmlgksYM vkfVZfdYl] VkW;ysV vkfVZfdYl

18%26.

4419 ydM+h ds Vsfcy os;j ,oa fdpu os;j

18%27.

4818 MkbilZ

18%28.

4818 VkW;ysV isij] Dyhfuax fV’kw] isij uSifdUl] 18%29.

6912 fljsfed ds Vsfcy os;j] fdpu os;j] VkW;ysV os;j ,oa vU; gkmlgksYM vkfVZfdYl

18%

18%

18%

30.

7013 Xykl ds Vsfcy os;j] fdpu os;j] VkW;ysV os;j] vkWfQl os;j ,oa vU; ltkoVh oLrq,a

18%31.

7310 vk;ju ,.M LVhy ds dUVsulZ] MªEl] dSu] ckWDl] VSad

18%32.

7311 ,y0ih0th0 flys.Mj

18%33.7321 ,y0ih0th0 LVkso 18%34.

7607 ,Y;qfefu;e ¶ok;y 18%35.

7611@7612 ,Y;wfefu;e dUVsuj] Mªe ckWDl 18%

36. 8421 okVj I;wjhQk;j 18%

37. 8423 osbax e’khu ¼bysfDVªdy ,oa bysDVªkWfudy osbax e’khu ls fHkUu½

18%

39.

38.

3405

9603

’kw

VwFkcz'k] 'ksfoax cz'k] gs;j cz'k] usy cz'k

ikWfy’k] ’kw Øhe 28%

18%

40. 4202 Vdaª ] lVw dls ] ofS uVhdls ] chzQdls ] p'ek a s d s dls ] deS jkdeS jk dls ] Vk;W yVs cxS ] il]Z LikVs l~Z cxS ] g.S McXS l

28%

23.

21.

41. 4421 ydM+h ds ltkoVh lkeku ¼decorative article½ 28%

42. 8423 bysfDVªdy ,oa bysDVªkWfudy osbax e’khu 28%

43. 9006 QksVksxzkfQd dSejs] ¶yS’k ykbV 28%

44. 9613 xSl ykbVj 28%

45. 9617 oSD;we ¶ykLd 28%

¼tk s dkVW u] tVw vFkok IykfLVd l s fuferZ ugh a g½S


5. pSIVj 10 tkS] vkVk] v{kr ¼pkoy½ NIL

6. 3307 vxjcRrh 5%

8. 0405 ns’kh ?kh 12%

12%

9. 7418 iwtk Fkky] vkjrhnku 12%

10. 8306 csl esVy ls fufeZr ?kf.V;ka] ?k.Vs] NksVh ewfrZ;ka ,oa vU; vyadj.k

18%

11. 6802 ekcZy ls cuh ewfrZ;ka 28%

12. 6913 phuh feV~Vh ls cuh ewfrZ;ka 28%

13. 7419 czkl ,oa dkWij dh ewfrZ;ka 28%


1. pSIVj 52 xka/kh Vksih vkSj [kknh ;kuZ NIL

2. 5303 twV QkbclZ ¼ Raw or processed but not spun½

NIL

3. 5305 dksdksuV] Dok;j Qkbcj

NIL

4. pSIVj 63 Hkkjr dk jk"Vª/ot

NIL

5. 5004 to 5006 flYd ;kuZ 5%

6. 5106 to 5110

Åu ;k tkuoj ds ckyksa ls fufeZr ;kuZ 5%

7. 5201 dkWVu ,oa dkWVu osLV

5%

8. 5204 dkWVu FkzsM ¼flykbZ dk /kkxk½ 5%

9. 5205 dkWVu ;kuZ ¼[kknh ;kuZ ls fHkUu½ 5%

10. pSIVj 53 vU; lHkh ouLifr;ksa ls fufeZr QkbclZ ,oa ;kuZ

5%

11. pSIVj 53 lHkh ouLifr;ksa ds QkbclZ@;kuZ ls fufeZr QSfczd

5% ¼vf/kd tek vkbZVhlh ds fjQ.M dh lqfo/kk ugha gS½

12. pSIVj 61 ,oa 62 fdlh Hk h QSfczd ls fufeZr cPpksa rFkk o;Ldksa ¼L=h vFkok iq:"k½ ds flys flyk;s ifj/kku ftlesa lky] eQyj] VªSd lwV] dksV] vksojdksV] jsudksV] tSdsV] XyOl] :eky vkfn 'kkfey gSa] ;fn budk foØ; ewY; :0 1000 ls vf/kd ugha gSA

5%

13. pSIVj 63 fdlh Hkh QSfczd ls fufeZr

dEcy] csM doj] csM'khV] uSidhu] Vsfcy DykWFk] Vsfcy doj] insZ] rkSfy;k] ePNjnkuh] dq'ku doj ,oa vU; esM&vIl ;fn budk foØ; ewY; :0 1000 ls vf/kd ugha gSA

5%

14. pSIVj 64 lHkh izdkj ds QqVfo;j ;fn budk MRP :0 500 ls vf/kd ugha gS rFkk MRP QqVfo;j ij Li"V :i ls vafdr (embossed) gSA

5%

15. pSIVj 56 VsDlVkby eSVsfj;y ls fufeZr Mksjh] jLlh] jLlk] dsfcy] iV~Vk vkfn

12%

16. pSIVj 57 dkisZV ,oa ¶yksj dofjax ¼ftlesa owy] dkWVu vFkok vU; VsDlVkby eSVsfj;y ls fufeZr izR;sd izdkj ds dkyhu] dkisZV] njh] pVkbZ;k¡] ik;nku] MksjeSV] eSfVax] vkfn 'kkfey gSa½

12%

17. pSIVj 58 VsDlVkby eSVsfj;y ls cus cSp] ysfoYl] usV QSfczd ¼ftlesa Øksf'k;k ls fufeZr QSfczd ugha gSa½ jksa;snkj rkSfy;k] rxkbZ fd;s gq, xnnsnkj VsDlVkby mRikn ¼ quilted ½] VsDlVkby dh >kyjsa ¼tks Øksf'k;k ls fufeZr ugh a gSa rFkk ftu ij ,EczkW;Mjh ugha gS½

12%

18. pSIVj 59 fdrkcksa dh ckbf.Max esa iz;ksx gksus okyk xksan (gum½ dksVsM QSfczd] jcjkbTM QSfczd] ySfeusVsM QSfczd] VsDlVkby oky dofjax] dUos;j csYV] isUVsM dSuol] LVkso ySEi] eksecRrh vkfn gsrq cqus gq, xSl esUVYl

12%

19. pSIVj 61 ,oa 62 fdlh Hkh QSfczd ls fufeZr cPpksa rFkk o;Ldksa ¼L=h vFkok iq:"k½ ds flys flyk;s ifj/kku

Ø0la0

diM+k@ifj/kku@QqVfo;j


/kwicRrh] ykscku] gou lkexzh33077.


th-,l-Vh-dj dk Hkqxrku djsa]

çns'k ,oa ns'k dk fuekZ.k djsa

insZ] rkSfy;k] ePNjnkuh] dq'ku doj ,oa vU; esM&vIl ;fn budk foØ; ewY; :0 1000 ls vf/kd gSA

21. pSIVj 54 flaFksfVd fQykesUV ;kuZ] d`f=e fQykesUV ;kuZ ¼ukW;yku] ikfyLVj] ,fØfyd] js;kWu vkfn½

18%

22. 5401 ekuo fufeZr fQykesUV ls rS;kj flykbZ dk /kkxk ¼flaFksfVd@d`f=e fQykesUV ls fufeZr½

18%

23. 5501 ls 5507

flaFksfVd vFkok d`f=e fQykesUV] flaFksfVd vFkok d`f=e LVsiy QkbclZ

18%

24. 5508 ekuo fufeZr LVsiy QkbclZ ls rS;kj flaFksfVd@d`f=e flykbZ dk /kkxk

18%

25. pSIVj 64 lHkh izdkj ds QqVfo;j ;fn budk MRP :0 500 ls vf/kd gS vFkok MRP QqVfo;j ij Li"V :i ls vafdr@embossed ughagSA

18%

26. 9606 cVu

18%

27. 4203 ysnj vFkok dEiksth'ku ysnj ls fufeZr ifj/kku dh oLrq,a ,oa ,lsljht+

28%

28. pSIVj 91 gkFk dh ?kM+h ¼wrist watches½ 28%

29. 5810 ,EczkW;Mjh ¼d'khnkdkjh½ ihl] iV~Vh vFkok eksfV¶l esa] ftlesa tjh dh oLrqvksa tSls beh] tjh] dlkc] lkbek] Mkcdk] pqedh] xksVk flrkjk] ud'kh] dksjk] XyklchM~l] cnyk] Xysty dk iz;ksx gqvk gks

5%

5810 ,EczkW;Mjh ¼ d'khnkdkjh½ ihl] iV~Vh vFkok

eksfV¶l esa] ftlesa tjh dh oLrqvksa tSls beh] tjh] dlkc] lkbek] Mkcdk] pqedh] xksVk flrkjk] ud'kh] dksjk] XyklchM~l] cnyk] Xysty dk iz;ksx ugha gqvk gks

12%

30.

ftlesa lky] eQyj] VªSd lwV] dksV] vksojdksV] jsudksV] tSdsV] XyOl] :eky vkfn 'kkfey gSa] ;fn budk foØ; ewY; :0 1000 ls vf/kd gSA

12%

20. pSIVj 63 fdlh Hkh QSfczd ls fufeZr dEcy] csM doj] csM'khV] uSidhu] Vsfcy DykWFk] Vsfcy doj]

12%

uksV%&HSNdksM 5810 ls lEcfU/kr ,EczkW;Mjh dk vFkZ VsDlVkby ds ml

ij ,EczkW;Mjh dh x;h gSA ,EczkW;Mjh fd;k gqvk VqdM+k QSfczd vFkok flys flyk;s ifj/kku ij fpidk;s vFkok flys tkus dh n'kk esa QSfczd] ftlesa lkM+h Hkh 'kkfey gS] VsDlVkby esM&vIl

VqdM+s ls gS] ftl

vFkok flys flyk;s ifj/kku dh izd`fr esa dksbzZ ifjorZu ughaaesM&vIl vFkok flys flyk;s ifj/kku ds HSN dksM ,oa dj dh nj esa dksbZ ifjorZu ugha gksxkA

gksus ds dkj.k QSfczd] VsDlVkby

31. 5007 flYd QSfczd

QSfczd 5%

32. pSIVj 51 owysu QSfczd 5% ¼vf/kd tek vkbZVhlh ds fjQ.M dh lqfo/kk ugha gS½

33. 5208] 5209] 5210] 5211] 5212

dkWVu QSfczd 5% ¼vf/kd tek vkbZVhlh ds fjQ.M dh lqfo/kk ugha gS½

34. pSIVj 54 ekuo fufeZr VsDlVkby eSVsfj;y ls fufeZr QSfczd


35. 5512 ls 5516

ekuo fufeZr LVsiy QkbclZ ls rS;kj QSfczd 5% ¼vf/kd

tek vkbZVhlh ds fjQ.M dh lqfo/kk ugha gS½

36. pSIVj 60 lHkh izdkj ds cqus gq, vFkok Øksf'k;k ls fufeZr QSfczd


uksV%& lkM+h] /kksrh] QSfczd esa gh 'kkfey gS] fdlh Hkh fdLe ds eSVhfj;y ls rS;kj dh x;h lkM+h vFkok / kksrh QSfczd esa lekfgr gksus ds dkj.k bl ij dj dh nj 5 izfr'kr gh gS] bl izdkj cukjlh] fpdu vkfn lkfM+;k¡ 5 izfr'kr dh nj ls dj;ksX; gSaA

19. pSIVj 61 ,oa 62

fdlh Hkh QSfczd ls fufeZr cPpksa rFkk o;Ldksa ¼L=h vFkok iq:"k½ ds flys flyk;s ifj/kku

Ø0la0


1. pSIVj 25 feV~Vh] jsr] jksM+h] fxV~Vh 5%

2. 6901] 6904 bZaV 5%

3. 6815 ¶ykbZ ,s'k fczDl ,oa CykWDl 12%

4. 3917 IykfLVd ds ikbi ,oa fQfVaXl 18%

5. 18%

6.3925 IykfLVd ds njokts] f[kM+dh ,oa Ýse

18%

7.4403 ydM+h ¼wood½

18%

8.4407 fpjh gq;h ydM+h ¼wood sawn are chipped½

18%

9.

7213 ls 7217

vk;ju ,.M LVhy ¼ckj] jkWM] ,afxy] ’ksi ,.M lsD’ku½

7303 ls 7307

vk;ju LVhy ,oa dkLV vk;ju ds ikbi ,oa fQfVaXl

18%

10. 7308 vk;ju LVhy ds LVªDpj Ýse] njokts] f[kM+dh 18%

11. 7317@7318

LØw] dhy] uVcksYV] gqd vkfn

18%

13. 7608] 7609

,yqfefu;e V~;wCl] ikbIl

,.M fQfVaXl

18%

14. 8301 iSM ykWDl ,oa ykWDl

18%

14. 9406 izhQSfczdsVsM fcfYMaXl

18%

15. pSIVj 25 ekcZy] xzsukbV

28%

16. 2523 lhesUV 28%

17. pSIVj 32 iqV~Vh] isUV] okfuZ’k 28%

18. 4412 IykbZoqM 28%

19. 4418 ydM+h ds njokts] f[kM+dh ,oa Ýse 28%

20. 6808 lhesUV] IykLVj ,o a vU; feujy ckbUMlZ ls fufeZr iSuYl] cksMZ~l] VkbYl] CykWDl] ’khV~l

28%

21. 6810 lhesUV] dadjhV vFkok d`f=e iRFkj ls fufeZr VkbYl] fczDl] izhQSfczdsVsM LVªDplZ

28%

22. 6901 fljsfed VkbYl 28%

23. 6910 fljsfed flad] okW’kcsflu] okW’kcsflu isMsLVy] ;wfjuYl ,oa vU; lSusVjh fQDplZ

28%

24. pSIVj 70 Xykl 28%

25. 7324 vk;ju LVhy ds lSusVjh os;lZ 28%

26. 7418 dkWij ,oa czkl ds lSusVjh os;lZ 28%

27. 7610 ,yqfefu;e ds njokts] f[kM+fd;k¡ ,oa Ýse 28%

28. 7615 lSusVjh fQfVaXl 28%

29. 8302 csl esVy ls fufeZr QuhZpj] f[kM+dh] njokts dh fQfVaXl

28%

30. 8536] 8537 bysfDVªdy fQfVaXl 28%

Ø0la0

HSN oLrq dk uke

1. 3304 dqedqe] fcUnh] flUnwj] vkYkrk ] dkty ¼dkty isfUly fLVd ls fHkUu½

NIL

2. 3926] 7018

IykfLVd ¼3926½ ,oa dk¡p ¼7018½ dh pwfM+;k¡ NIL

3. pSIVj 71

lksus] pk¡nh ,oa vU; /kkrqvksa ls cuh pwfM+;k¡ ,oa vkHkw"k.k

3%

4. 7117 behVs’ku@vkfVZfQf’k;y ToSyjh 3%

th0,l0Vh0 dh nj

12.

13.

7608@76098301

,Y;qfefu;e V~;wCl] ikbi ,oa fQfVaxiSM ykDl ,oa ykDl

18%

18%

Hkou fuekZ.k

lkSUn;Z izlk/ku


[ksy@f[kykSus@fQVusl ls lEcfU/kr oLrq,a

HSN oLrq dk uke

1. 4016 xqCckjs 5%

2. 4823 irax 5%

3. 4203 LiksVZ~l ds fy, iz;ksx gksus okys XyOl 12%

4. 9503 f[kykSus tSls& VªkbZ lkbfdYl] LdwVj] iSMYl dkj vkfn ¼bysDVªkWfud f[kykSuksa ls fHkUu½

12%

5. 9504 psl cksMZ] dSje cksMZ] ywMks vkfn cksMZ vk/kkfjr [ksy ls lEcfU/kr lkeku] Iysbax dkMZ~l

12%

6. 9506 LiksVZ~l xqM~l ¼'kkjhfjd O;k;ke ds mi dj.k dks NksM+dj½

12%

7. 9507 fQf'kax jkWM] fQf'kax gqd] fQf'kax usV] frryh tkyh ,oa ,sls gh vU; vk[ksV ,oa fu'kkusckth ds lkeku

12%

8. 9503 bysDVªkWfud f[kykSus

18%

9. 9506 fLofeax iwy ,oa iSfMax iwy 18%

10. 9504 ohfM;ks xsEl] dalksy ,oa e'khusa 28%

11. 9506 'kkjhfjd O;k;ke] ftEukfLVd ,oa ,FkysfVDl ls lEcfU/kr midj.k

28%

12. 9508 >wys] pDdj] 'kwfVax xSyjh 28%

Ø0la0

th0,l0Vh0 dh nj

5.

6.9615 gs;j fiu 12%

7.3304 dkty isfUly fLVd

18%

8.

3305 90 gs;j vkW;y

18%

18%

9.

3401 lkcqu4202 gS.McSx] 'kkWfiax cSx] oSusVh cSx ¼dkWVu] twV

vFkok IykfLVd ls fufeZr½18%

10. 3303 ij¶;we] dyksu] xqykc ty] dsoM+k ty 28%

11. 3304 Ropk ls lEcfU/kr lkSUn;Z izlk/ku ftlesa luLØhe] esuhD;ksj rFkk isMhD;ksj ls lEcfU/kr izlk/ku Hkh 'kkfey gSaA

28%

12. 3304 usyikWfy’k] fyifLVd] Qsl ikmMj] Qsl Øhe] VSYde ikmMj] ekW’pjkbt+j

28%

13. 3305 ’kSEiw] gs;j Øhe] gs;j MkbZ] gs;j ySdj] gs;j fQDlj ¼izkd`frd] gcZy vFkok flaFksfVd½

28%

14. 3307 ’ksfoax Øhe@tsy] vk¶Vj ’kso] fMvksMjsUV 28%

15. 3401 fyfDoM lksi 28%

16. 4016 jcj gs;j cS.M 28%

17. 7009 niZ.k 28%

18. 8212 jstj ,oa jstj CysM~l 28%

19. 9004 xkWxYl 28%


Nirs&Nirsth-,l-Vh- dkmafly dh cSBd fnukad 09-09-2017 esa bl iqfLrdk esa 'kkfey fuEu oLrqvksa ij dj dh njksa esa ifjorZu dk fu.kZ; fy;k x;k gS] tks lh- th- ,l- Vh- ,oa ,l- th- ,l- Vh- vf/kfu;e ds varZxr foKfIr tkjh gksus dh frfFk ls izHkkoh gksxk &

Ø0la0 HSN oLrq dk uke orZeku nj izLrkfor nj1- 0802 v[kjksV] v[kjksV fxjh 12% 5%2- 2106 jksLVsM puk 12% 5%3- 2106 dLVMZ ikmMj 28% 18%4- 3307 /kwicÙkh] gou lkexzh 12% 5%5- 4016 jcj gs;j cS.M 28% 12%6- pSIVj 44] 68 83 ydM+h] iRFkj] ekcZy ,oa /kkrqvksa 28% 12% ls cuh ewfrZ;k¡7- 6912 feV~Vh ls cuh ewfrZ;k¡ 28% NIL

8- dkWVu dh jtkbZ;k¡ ¼N1000 rd½ 5% dkWVu dh jtkbZ;k¡ ¼N1000 ls vf/kd½ 12%

9404 18%

HSN oLrq dk uke

1. 9403 ck¡l ¼bamboo½ ds QuhZpj

18%

2. 9404 Dok;j eSVªsl] dkWVu fiyks ¼rfd;k½] jtkb;k¡ 18%

3. 3405 oqMsu QuhZpj] ¶yksj] oqModZ ds fy, ikWfy'k 28%

4. 9403 LVhy] ydM+h] IykfLVd ds QuhZpj

28%

5. 9404 jcj] IykfLVd] fLizax ls rS;kj xn~ns] jtkb;k¡] dq'ku] rfd;k

28%

7. 8501 bysfDVªd eksVlZ ,.M tujsVlZ ¼ftlesa tujsfVax lsV 'kkfey ugha gSa½

18%

8. 8504 ;w0ih0,l0 18%

9. 8518 ykmM Lihdj] ekbØksQksu 18%

10. 8521 ohfM;ks fjdkWfMZax fMokbl 18%

11. 8523 fle dkMZ] eseksjh dkMZ 18%

12. 8523 lhMh] MhohMh] LekVZ dkMZ] vkWfM;ks dSlsV] ohfM;ks dSlsV] xzkeksQksu fjdkWMZ

18%

13. 8525 lhlhVhoh 18%

14. 8528 dEI;wVj ekWuhVj ¼17 bap ls vf/kd ugha½] lsV VkWi ckWDl

18%

15. 8534 fizaVsM lfdZV

18%

16. 8535 bysfDVªdy fLop] ¶;wt+] Iyx] taD'ku ckWDl 18%

17. pSIVj 84 bysfDVªdy QSu

¼8414½]

,;j dafM'kuj ¼8415½]

jsfÝtjsVj ¼8418½] LVksjst okVj ghVj ¼8419 ½] okf'kax e'khu ¼8450½]

28%

18. 8418 okVj dwyj

28%

19. 8443 fizaVj ¼tks fizafVax] dkWihax ls lEcfU/kr nks ;k nks ls vf/kd QaD'kUl dj ldrk gS½] QksVksdkWih e'khu

28%

20. 8508 oSD;we Dyhuj

28%

21. 8509 QwM xzkbaMj] feDlj] twlj 28%

22. 8510 bysDVªkWfud 'ksoj 28%

23. 8519 VsyhQksu vkUlfjax e'khu 28%

24. 8528 Vsyhfotu] dEI;wVj ekWuhVlZ ¼17 bap ls vf/kd½] izkstsDVlZ

28%

25. 8539 V~;wcykbV] cYc 28%

26. 8544 bUlqysVsM ok;j ,oa dsfcy 28%

th0,l0Vh0 dh nj

Ø0la0

HSN oLrq dk uke

1. 8419 lksyj okVj ghVj ,oa flLVe

5%

2. 8517 eksckby Qksu

12%

3. 8539 ,ybZMh ySEIl 12%

4. 9405 ,ybZMh ykbV~l] fQDlplZ

12%

5. 8443 fizaVj] ¼tks fizafVax ls lEcfU/kr nks ;k nks ls vf/kd QaD'kUl ugha dj ldrk½

18%

6. 8471 dEI;wVj] ySiVkWi 18%

th0,l0Vh0 dh nj

Ø0la0

QuhZpj

bysfDVªdy ,oa bysDVªkWfuDl

1918

th-,l-Vh-ns'k dh vkfFkZd mUufr dk iFk

okf.kT; dj foHkkx] mRrj izns'k okf.kT; dj foHkkx] mRrj izns'k

HSN oLrq dk uke

1. 3002 ekuo jDr NIL

2. 3006] 4014 lHkh izdkj ds xHkZfujks/kd NIL

3. pSIVj 30 bUlqfyu 5%

4. pSIVj 30 gsisVkbfVl MkbXuksfLVd fdV 5%

5. pSIVj 30

vkS"kf/k nzO; ¼ medicaments½ ¼ftlesa i'kq fpfdRlk ds vkS"kf/k nzO; Hkh 'kkfey gSa½ vkSj ftudk iz;ksx ck;ksdsfed flLVe esa fd;k tkrk gS rFkk ftu ij fdlh czk.M dk uke vafdr ugha gSA

5%

6. pSIVj 30

O.R.S

5%

7. pSIVj 30 ;w0ih0 ,l0th0,l0Vh0 vf/kfu;e ds vUrxZr tkjh foKfIr la0&836 fnukad 30] -twu 2017 dh vuqlwph&1 ds lkFk layXu lwph&1 ,oa lwph&2 esa vafdr nokbZ;k¡] muds lkYV ,oa Mk;XuksfLVd VsLV fdV~l

5%

8. 3002] 3006

ekuo vFkok tUrq jDr oSDlhu

5%

9. 3004 vk;qosZfnd] ;wukuh] fl)] gksE;ksiSfFkd] ck;ksdsfed nok;sa

12%

10. 3005 cS.Mst+] Mªsflax] IykLVj ¼esfMdy] MsUVy] lftZdy ,oa osVujh iz;ksx gsrq½

12%

11. 3701 esfMdy iz;ksx gsrq ,Dl&js fQYe ,oa IysV 12%

12. 3822 lHkh izdkj dh Mk;XuksfLVd fdV~l 12%

13. 4015 lftZdy jcj XyCl 12%

14. pSIVj 90 XywdksehVj vkSj VsLV fLVªIl 12%

15. pSIVj 90 dkWUVSDV ysUl] utj ds p'eksa ds ysUl] utj ds p'esa

12%

16. 9018 esfMdy] lftZdy] MsUVy] osVujh lkbUl esa iz;ksx fd;s tkus okys ;U= ,oa midj.k

12%

17. 9021 lftZdy csYV~l] d`f=e vax] vkFkksZiSfMd midj.k

12%

18. 8419 esfMdy] lftZdy ,oa yscksjsVjh LVjykbtlZ 18%

19. 9003 p'eksa ds Ýse 18%

20. 9025 FkekZehVj 18%

21. 9402 esfMdy] lftZdy] MsUVy] osVujh QuhZpj ¼vkWijs'ku Vscy] gkWfLiVy csM] ps;j vkfn½

18%

HSN oLrq dk uke

1. 4901 fizaVsM cqDl] czsy cqDl NIL

2. 4902 U;wtisij] tuZYl NIL

3. 4903 cPpksa dh Mªkbax cqd] fiDpj cqd

vkSj dyfjax cqd

NIL

4. 4905 eSi] ,V~yl] Xyksc

NIL

5. pSIVj 96 LysV~l] LysV isfUlYl] pkWd fLVDl NIL

6. 4016 bjstj 5%

7. Any Chapter

fnO;kaxksa ds iz;ksx esa vkus okys czsy jkbVj] ys[ku ;U=] czsy Ýse] LysV] eSFkesfVdy@tesfVªdy midj.k] czsy isij] czsy ?kfM+;k¡] vkWfM;ks ehVj vkfn ¼,l0th0,l0Vh0 vf/kfu;e ds vUrxZr tkjh foKfIr la0&836 dh vuqlwph&1 ds Øekad&257 ds lkFk layXu lwph½

5%

Ø0la0

th0,l0Vh0 dh nj

Ø0la0

th0,l0Vh0 dh nj

fpfdRlk@nokb;k¡

LVs'kujh


12. pSIVj 84@85 ck;ksxSl IykaV 5%

13. 8408 15 gkWlZ ikoj rd ds Mhty batu 12%

14. 8434 fefYdax e'khu ,oa Ms;jh e'khu 12%

15. 8432@8435 dYVhos'ku] gkosZfLVax] Fkzsf'kax e'khu 12%

16. 8701 VªSDVj ¼1800 cc {kerk rd½ 12%

2. Any Chapter lHkh izdkj ds vukt] lfCt;k¡] nkysa] frygu] xUuk ds cht

NIL

3. Any Chapter d`"kd }kjk mRikfnr leLr d`f"k mRikn] ckxokuh ds mRikn] nw/k] v.Mk] 'kgn

NIL

4. 3101 vkWxsZfud esU;ksj tks ;wfuV dUVsuj esa ugha gSa rFkk ftl ij fdlh czk.M dk uke vafdr ugha gSA

NIL

5. 8201 gLrpkfyr vFkok i’kqpkfyr ,xzhdYpjy bEIyhesUV~l ¼ftudk iz;ksx ,xzhdYpj] gkWVhZdYpj vFkok QkWjsLVªh esa gksrk gS½

NIL

6. 2520 ftIle

5%

7. 3101 vkWxsZfud esU;ksj tks ;wfuV dUVsuj esa gSa rFkk ftl ij fdlh czk.M dk uke vafdr gSA

5%

8. 3102 ukbVªkstu ;qDr feujy vFkok dsfedy QfVZykbtj

5%

9. 3103 QkWLQsV ;qDr feujy vFkok dsfedy QfVZykbtj

5%

10. 3104 iksVk'k ;qDr feujy vFkok dsfedy QfVZykbtj

5%

11. 3105 dsfedy QfVZykbtj vFkok feujy ftlesa iksVk’k] ukbVªkstu] QkWLQksjl esa ls nks ;k rhu vo;o ’kkfey gSaA

5%

d`f"k ,oa i'kqikyu

8. 4801 U;wt+fizaV 5%

9. 4901 czks'kj yhQysV 5%

10. 3215 Qkm.Vsu isu bad] ckWy isu bad] fizafVax bad 12%

11. 4802 jkbfVax] fizafVax] xzkfQd isij 12%

12. 4820 ,Dljlkbt cqd] xzkQ cqd] yscksjsVjh uksV cqd] uksV cqd

12%

13.

12%

14.4909 xzhfVax dkMZ] 'kknh dkMZ

12%

15.4910 dSys.MlZ

12%

16.

7310 tesVªh ckWDl] eSFkesfVdy ckWDl] dyj ckWDl12%

17.

8214 isfUly 'kkiZuj] isij dVj] CysM~l 12%

18.

9017 Mªkbax vkSj ekfdZax baLVªwesUV~l] eSFkesfVdy dSydqysVlZ

19.9608 Qkm.Vsu isu ls fHkUu isu

12%12%

20.9608] 9609

isfUly] Øs;kWUl] isLVy dylZ

21.

9608] 9610 Qkm.Vsu isu] jkbfVax cksMZ

18%

22.

4202 Ldwy cLrk ,oa cSx ¼tks ysnj vFkok ysnj dEiksth'ku ls fufeZr ugha gSa½

18%

23.

4820 jftLVj] ,dkm.V cqDl] ysVj iSM~l] Mk;jh] QksYMlZ] Qkby doj

18%

18%

24.

4821 fizaVsM yscy] isij VSXl18%

8305 isij fDyIl 28%

2322

th-,l-Vh-81 Qhlnh oLrqvksa ij

dj dh nj 18 Qhlnh ls de

okf.kT; dj foHkkx] mRrj izns'k okf.kT; dj foHkkx] mRrj izns'k


1. pSIVj 01 ?kksM+s dks NksM+dj lHkh izdkj ds thfor eos ’kh] dqDdqV

NIL Ø0la0

nSfud miHkksx dh çeq[k lsok;sa uksV%& 1- jsLVksjsUV O;olkf;;ksa ds fy, lek/kku ;kstuk dk fodYi Hkh miyC/k gS] :0 75 yk[k rd

dh VuZvksoj ds jsLVksjsUV bl ;kstuk dk ykHk ys ldrs gSa] jsLVksjsUV ds fy, lek/kku dh nj dqy VuZvksoj dk 5 izfr’kr gS] fdUrq lek/kku ;kstuk viukus okys jsLVkjsaV dks xzkgdksa ls th0,l0Vh0 ds en esa dksbZ /kujkf'k olwyus dk vf/kdkj ugha gSA

2- fdlh jsLVksjsaV ls rS;kj Hkkstu dk iklZy ysus ij th0,l0Vh0 dh nj ogh gksxh] tks ml jsLVksjsaV esa ijksls x;s Hkkstu ij gksxhA

3- 'kjkc] th0,l0Vh0 dh ifjf/k esa ugha gS] vr% fdlh jsLVksjsaV eas ijkslh x;h 'kjkc ij th0,l0Vh0 dh ns;rk ugha gS] jsLVksjsaV esa ijkslh x;h 'kjkc ij mRrj izns'k jkT; ds vkcdkjh foHkkx }kjk fu/kkZfjr nj ykxw gksxhA

4- fdlh Hkh Js.kh ds jsLVksjsaV esa ijksls x;s Hkkstu@[kk| inkFkZ@is; inkFkZ ij 28 izfr'kr dh th0,l0Vh0 ns;rk ugha gSA

[kku&iku ls lEcfU/kr lsok;sa ¼jsLVksjsaV½

gksVy ls lEcfU/kr lsok;saØ0l0

lfoZl dksM¼SAC½

oLrq dk uke th0,l0Vh0 dh nj

1. 9963 ,sls jsLVksjsaV] bZfVax IokbaV] esl] dS.Vhu vkfn esa ijkslk x;k Hkkstu@[kk| inkFkZ@is; inkFkZ] ftuds fdlh Hkh fgLls esa ,;j daMh'kfuax dh lqfo/kk u gks rFkk ftuds ikl 'kjkc ijkslus dk ykblsUl@ijfeV u gksA

12%

2. 9903 ,sls ifjlj esa ijkslk x;k Hkkstu@[kk| inkFkZ@is; inkFkZ] tgk¡ ifjlj dks fdjk;s ijHkh fn;k tkrk gS

ifjlj esa 'kjkc ijkslh tkrh gks vFkok ugha½A

18%

3. 9903 vkmVMksj dSVfjax ds :i esa ijkslk x;k Hkkstu@[kk| inkFkZ@is; inkFkZ ¼pkgs ,slh vkmVMksj dSVfjax ds le; 'kjkc ijkslh tk; vFkok ugha½

18%

4. 9963 ,sls jsLVksjsaV] bZfVax IokbaV] esl] dS.Vhu vkfn esa ijkslk x;k Hkkstu@[kk| inkFkZ@is; inkFkZ] ftlds fdlh Hkh fgLls esa ,;j daMh'kfuax dh lqfo/kk gks vFkok ftuds ikl 'kjkc ijkslus dk ykblsUl@ijfeV gksA

18%

¼ftlesa gksVy] daosU'ku lsUVj] Dyc] i.Mky] 'kkfe;kuk vkfn 'kkfey gSa½ ¼,sls

lfoZl dksM ¼SAC½

lsok dk uke

1. 9963 a. ,sls gksVy] xsLV gkml] Dyc vkfn tgk¡ ,d dejs dk ?kksf"kr fdjk;k :0 1000 /- izfrfnu ls de gSA

:0 7500/- izfrfnu ls vf/kd gSA

NIL

Ø0l0

th0,l0Vh0 dh nj

b. ,sls gksVy] xsLV gkml] Dyc vkfn tgk¡ ,d dejs dk ?kksf"kr fdjk;k :0 1000 /-

ls :0

2500/- izfrfnu ds chp gSA c. ,sls gksVy] xsLV gkml] Dyc vkfn tgk¡ ,d

dejs dk ?kksf"kr fdjk;k :0 2500 /-

ls :0

7500/- izfrfnu ds chp gSA d. ik¡p flrkjk gksVy] ,sls gksVy] xsLV gkml]

Dyc vkfn tgk¡ ,d dejs dk ?kksf"kr fdj;k

12%

18%

28%


d`f"k ,oa i’kqikyu ls

lEcfU/kr lsok;sa

lfoZl dksM¼SAC½

lsok dk uke

th0,l0Vh0dh nj

1. 9993 ¼a½ Dyhfudy LVSfCy'kesUV vFkok vkWFkjkbTM esfMdy izSfDV’kulZ vFkok iSjkesfMDl }kjk miyC/k djk;h tk jgh fpfdRlk lsok;sa ¼b½ ,Ecqysal ds }kjk ejhtksa ds ifjogu ls lEcfU/kr lsok;sa

NIL

Ø0l0

fpfdRlk ls lEcfU/kr lsok;sa

lfoZl dksM¼SAC½

lsok dk uke th0,l0Vh0 dh nj

1. 9997 lkSUn;Z ,oa fQftdy osy chbZax lsok;sa ¼gs;j] Mªsflax] dkWLesfVd VªhVesUV] IykfLVd ltZjh] esuhD;ksj] isMhD;ksj] gsYFk Dyc fQVusl lsUVj vkfn½

18%

Ø0la0

ls lEcfU/kr lsok;saf’k{kk

lkSUn;Z@fQVuslls lEcfU/kr lsok;sa

lfoZl dksM¼SAC½


1. pSIVj 99 ikS/kksa ds dYVhos’ku] v’o ikyu ds vfrfjDr vU; lHkh i’kqvksa ds ikyu ls lEcfU/kr lsok;sa

NIL

2. pSIVj 99 leLr d`f"k mRikn ,oa pkoy]

nw/k ds VªkaliksVsZ’kuvuyksfMax]

ifS dxa rFkk LVkjs ts l s lEcfU/kr los k; as

NIL

3. pSIVj 99 osVujh Dyhfud }kjk nh tk jgh i’kq ,oa if{k;ksa dh fpfdRlk ls lEcfU/kr lsok;sa

NIL

Ø0l0

,oa d`f"k mRiknksa@pkoy dh yksfMax]

lfoZl dksM

¼SAC½lsok dk uke th0,l0Vh0

dh njØ0la0

1- pSIVj 99 ifCyd ykbcszjh }kjk miyC/k djk;h tkus okyh lsok;sa NIL

2- pSIVj 99 (a) fdlh 'kS{kf.kd laLFkku }kjk vius fo|kfFkZ;ksa] NIL QSdYVh vkSj LVkQ dks miyC/k djk;h x;h lsok,a (b) gk;j lsds.Vjh rd ds 'kS{kf.kd laLFkkuksa }kjk NIL izkIr dh tk jgh fuEu lsok,a& (i) vius fo|kfFkZ;ksa] QSdsYVh vkSj LVkQ ds ifjogu ls lacaf/kr lsok;sa (ii) dSVfjax@feM&Ms ehy ls lacaf/kr lsok;sa (iii) lqj{kk lQkbZ ls lacaf/kr lsok,a (iv) izos'k ,oa ijh{kk ls lacaf/kr lsok;sa

3- pSIVj 99 vkbZ-vkbZ-,e- }kjk vius fo|kfFkZ;ksa dks nh tk jgh NIL dfri; lsok;sa

4- pSIVj 99 'kS{kf.kd lsok;s] tks mDr esa 'kkfey ugh gSaA 18%


LoPNrk ls lEcfU/kr lsok;sa

lfoZl dksM¼SAC½


Ø0la0

1. pSIVj 99 /kkfeZd jhfr fjoktksa ls lacaf/kr lsok;sa NIL2. pSIVj 99 fjgk;'kh Hkouksa esa vkokl gsrq fdjk;k NIL

3. pSIVj 99 jksM vFkok fczt dk Vksy pktZ NIL4. pSIVj 99 fo|qr ikjs"k.k ,oa forj.k laLFkk }kjk nh tk jgh NIL fctyh ds ikjs"k.k ,oa forj.k ls lacaf/kr lsok;sa5. pSIVj 99 VsyhQksu] b.VjusV 18%6. pSIVj 99 iksLVy ,oa dqfj;j lsok;sa 18%

7. pSIVj 99 ,slh cSafadax lsok,a] ftuds fy, cSad }kjk izkslsflax 18%pktZ@'kqYd fy;k tkrk gSA

;krk;kr ls lEcfU/kr

fofo/k lsok;sa

lsok;sa

euksjatu lsok,a

Øa0l0

lfoZl dksM¼SAC½


1. pSIVj 992. pSIVj 99

pSIVj 99pSIVj 99

3.

4.

flusek] tgk¡ fVdV :-100 ;k :-100 ls de gSdsfcy] Mh-Vh-,p-flusek] tgkWa fVdV :-100 ls vf/kd gSvU; vkeksn ;Fkk okVj ikdZ] Fkhe ikdZ] >wys] jkbZM~l] jsl dkslZ] [ksy vk;kstu

18%

18%

28%

28%

lfoZl dksM¼SAC½

lsok dk uke

1. pSIVj 99 esVªks jsy] eksuks jsy] Vªkeos] ehVj VSDlh] vkVks fjD’kk esa lQj] jsyos dh ukWu ,- lh@[email protected] Dykl Lyhij cksxh esa lQj vFkok ukWu,-lh- cl esa lQj

NIL

2. 9964 jys o s d s QLV Z Dykl] jys o s d s ,-lh- Dykl] ,-lh--

bdkWueh Dykl esa lQj cl] jsfM;ks VSDlh vFkok gokbZ tgkt ds 5%

3. 9964 gokbZ tgkt ds bdkWueh Dykl ls fHkUu Dykl esa lQj

12%

Ø0la0

th0,l0Vh0 dh nj


lfoZl dksM¼SAC½

lsok dk uke

1. pSIVj 99 lafo/kku ds vuqPNsn& 243G rFkk 243W }kjk fu/kkZfjr nkf;Roksa ds fuoZgu ds Øe esa dsUnz ljdkj] jkT; ljdkj] uxj fudk; vFkok

iapk;rksa }kjk vke turk dks miyC/k djk;h tk jgh lsok;saA

2.

9994 Dyhfudy LVSfCy'kesUV ds ckW;ksesfMdy osLV ds fuLrkj.k ls lEcfU/kr lsok;sa

NIL

4.

3.

9994 turk dh lqfo/kk gsrq lapkfyr ckFk:e] ; qfjuy vFkok VkW;ysV ls lEcfU/kr lsok;sa

NIL

NIL

Ø0la0

th0,l0Vh0 dh nj

pSIVj 99 lafo/kku ds vuqPNsn 243G rFkk 243W }kjk fu/kkZfjr nkf;Roksa ds fuoZgu ds Øe esa dsUnz ljdkj] jkT; ljdkj vFkok LFkkuh; fudk;ksa }kjk izkIr dh tk jgh fo'kq) lsok,a] ftlesa fdlh eky dh lIykbZ 'kkfey ugha gSA

NIL

th0,l0Vh0 fjthe esa oLrqvksa ds oxhZdj.k ds fy, dLVe VSfjQ ds vUrxZr p;fur HSN dks vk/kkj cuk;k x;k gSA dLVe VSfjQ esa fofHkUu oLrqvksa dks pSIVj Øekad&1 ls 98 rd oxhZd`r fd;k x;k gSA fdlh oLrq ds HSN dksM dh tkudkjh gsrq pSIVlZ esa oLrqvksa ds oxhZdj.k dh tkudkjh mi;ksxh gksxhA blh izdkj lsokvksa ds oxhZdj.k gsrq SAC dks vk/kkj cuk;k x;k gS] lHkh izdkj dh lsok;sa pSIVj Øekad 99 esa ’kkfey gSaA HSN vkSj SAC ds izFke nks vad ml pSIVj dks bafxr djrs gSa] ftlesa lEcfU/kr oLrq vFkok lsok ’kkfey gSA vr% lqfo/kk dh n`f"V ls fofHkUu pSIVlZ esa 'kkfey izeq[k oLrqvksa@lsokvksa dk laf{kIr fooj.k uhps rkfydk esa vafdr fd;k tk jgk gSA

oLrqvksa@lsokvksa ds oxhZdj.k ls lEcfU/kr pSIVj

Ø0la0 pSIVj Øekad pSIVj esa 'kkfey çeq[k oLrq,a1. 01 thfor eos'kh2. 02 ekal ,oa ekal ds [kkus ;ksX; vo'ks"k3. 03 eNyh] lhi] ?kks?kk] >haxk ,oa tyh; tho4. 04 Ms;jh çksMDV~l] if{k;ksa ds v.Ms] 'kgn ,oa tkuojksa ls çkIr vU;

[kkus ;ksX; mRikn] tks fdlh vU; pSIVj esa “kkfey ugha gSaA 5. 05 tUrqvksa ls çkIr ,sls mRikn tks fdlh vU; pSIVj esa 'kkfey ugha

gSaA6. 06 thfor o`{k] ikS/ks] tM+] Qwy7. 07 [kkus ;ksX; lfCt;ka] tM+ vkSj dUn] nkysa8. 08 [kkus ;ksX; Qy ,oa uV~l] [kV~Vs Qyksa dh Nky] [kjcwt9. 09 dkWQh] pk;] elkys10. 10 vukt11. 11 vukt dh fefyax

ls

çkIr

mRikn&vkVk] ekYV] LVkpZ] buqfyu12. 12 frygu]

fpdus

Qy] vU; nkus] cht] vkS|ksfxd vkSj vkS"k/kh; ikS/ks] pkjk

13. 13 xksan] jsftu

vkSj

vU; ouLifr;ksa ds vU; jl ,oa lkj rRo14. 14 ouLifr

mRikn

tks

fdlh

vU; pSIVj

esa 'kkfey ugha gS15. 15 tUrq ;k ouLifr

olk] rsy] rS;kj [kkus ;ksX; olk] tUrq ;k ouLifr ls mRikfnr ekse

16. 16 eNyh ,oa

vU; typjksa ds ekal

ls

rS;kj mRikn17. 17 'kqxj ,oa 'kqxj

dkUQsD'kujh

18. 18 dksdks

¼p‚dysV ikmMj½ ,oa

mlls

rS;kj lkexzh19. 19 vukt] vkVk] LVkpZ] nw/k

ls

rS;kj

mRikn] isLVªh mRikn20. 20 ouLifr;ksa] Qy] v[kjksV ;k ikS/kksa ds vU; Hkkx ls rS;kj lkexzh21. 21 fofHkUu

çdkj dh [kkus ;ksX; vU; lkexzh

22. 22 is;] fLçV

vkSj

fljdk

23. 23 [kk| m?kksx ls çkIr vo'ks"k ,oa vif'k"V] i'kqpkjk ¼vkgkj½24. 24 rEckdw ,oa fufeZr rEckdw fodYi 25. 25 ued] lYQj] feêh ,oa iRFkj] IykLVj lkexzh] pwuk vkSj lhesaV

26. 26 v;Ld] /kkrqey ,oa

jk[k

27. 27 [kfut

bZa/ku] [kfut

rsy

vkSj muds vklou ls rS;kj mRikn] fcVqfeUl] [kfut

ekse

28. 28 vdkcZfud

dsfedy] dherh /kkrqvk s ds dkcZfud ;k vdkcZfudfeJ.k ,oa jsfM;ks,fDVo ;k leLFkkfud

29. 29 dkcZfud dsfedy30. 30 vkS"k/kh; mRikn31. 31 moZjd32. 32 peZ 'kks/ku ;k jaxkbZ ds ,DlVªSDV~l] jaxkbZ ,oa vU; jaxkbZ ds

æO;] iqêh] xksan] L;kgh33. 33 blsfU'k;y vkW;Yl lqxfU/kr æO; ¼ij¶;we½] ç'kk/ku ;k V‚;ysV

ds lkeku34. 34 lkcqu] —f=e ekse] eksecÙkh] rsy vk/kkfjr lkexzh] nkar gsrq ekse

vkSj IykLVj fufeZr nkar ls lEcfU/kr oLrq,a35. 35 ,ycqfeuk;M ds inkFkZ] ifjofrZr LVkpZ] ,Utkbe36. 36 foLQksVd] vkfr'kckth ds lkeku] ekfpl37. 37 QksVksxzkQh ;k pyfp=.k ds lkeku38. 38 fofHkUu dsfedy çksMDV~l39. 39 IykfLVd vkSj mlds lkeku40. 40 jcj vkSj mlds lkeku41. 41 dPph [kky vkSj peM+s42. 42 peM+s ds lkeku] vU; lktks lkeku43. 43 —f=e jkse vkSj muds mRikn44. 44 ydM+h ,oa ydM+h dk lkeku] ydM+h dk dks;yk45. 45 dkdZ ,oa dkdZ dk lkeku46. 46 LVª‚ vkfn ls fufeZr lkeku47. 47 ydM+h ds iYi ,oa jslsnkj lkexzh ls rS;kj mRikn48. 48 isij vkSj isij cksMZ] isij iYi ls rS;kj lkeku49. 49 eqfær

iqLrdsa] v[kckj] fp= vkSj

vU; mRikn50. 50 flYd

51. 51 Åu] tkuojks

ds ckyksa

ls

fufeZr

Åu

52. 52 d‚Vu

53. 53 ouLifr

ls

rS;kj

QkbclZ] isij ;kuZ

vkSj ;kuZ ls rS;kj QSfczDl54. 54 ekuo

fufeZr

fQykesUV

55. 55 ekuo

fufeZr

LVsiy

QkbclZ

56. 56 fcuk

cqus

gq;s

diM+s] fo'ks"k /kkxs] lqryh] jLlh] dscy vkSjmuls

cuh

oLrq,

57. 57 dkyhu ,oa ¶yksj

dofjax

58. 58 Lis'ky

owosu

QSfczDl] Qhrs] ltkoVh d<+kbZ ds diM+s

59. 59 ysfir] doj ;k VqdM+ks ls rS;kj diM+k] vkS|ksfxd mi;ksx ds fy, mi;qä diM+s 60. 60 cqus gq;s diM+s


61. 61 ifj/kku dh oLrq,a ,oa

diM+s ds lkeku ¼tks cquh gq;h gks½62. 62 ifj/kku dh oLrq,a ,oa

diM+s ds lkeku ¼tks cquh gq;h uk gks½63. 63 diM+s

ls fufeZr

vU; oLrq,a] jíh

diM+s

ls fufeZr oLrq,a64. 64 QqVfo;j

65. 65 gsMxh;j

vkSj

mlds

ikVZ

66. 66 Nrfj;k¡] /kwi

Nrfj;k¡] ?kweus

okyh

NM+h] pkcqd vkSj muds ikVZ67. 67 ia[k ,oa

jkse

ls

cuh

gq;h —f=e oLrq,a] —f=e Qwy] ekuo ds cky

ls

fufeZr

oLrq,a

68. 68 iRFkj

ls

cuh

oLrq,a

]IykLVj] lhesaV] ;k blh rjg ds inkFkZ69. 69 fljsfed mRikn70. 70 dkap ,oa dkap ls cus crZu ,oa lkeku71. 71 çk—frd ;k —f=e eksrh] dherh ;k v)Z dherh iRFkj] dherh

/kkrq,a vkSj mlls cuh oLrq,a] —f=e ToSyjh] flDds72. 72 yksgk vkSj LVhy73. 73 yksgs vkSj LVhy ls cuh oLrq,a74. 74 d‚ij vkSj mlls cuh oLrq,a75. 75 fufdy vkSj mlls cuh oLrq,a76. 76 ,yqfefu;e vkSj mlls cuh oLrq,a77. 77 ;g pSIVj Hkfo"; ds fy, lqjf{kr gS; 78. 78 ysM (Lead) vkSj mlls cuh oLrq,a

80.

81.

82.

83.

84.

85.

86.

87.

88.

89.

90.

91.

92.

93.

94.

95.

96.

79.

80 fVu vkSj mlls cuh oLrq,a81 csl esVy ls fufeZr vU; mRikn82 csl esVy ds vkStkj] VwYl] pkdw] Nwjh] pEep ,oa QksdZ vkfn83 csl esVy dh fofo/k oLrq,a84 ijek.kq fj,DVj] ck;yj] e'khujh ,oa ;kaf=d vuqç;ksx vkSj

buds ikVZ~l 85 fo|qr e'khujh vkSj midj.k ,oa muds ikVZ~l] lkamM fjdkWMZj]

Vsyhfotu] fp= ,oa /ofu

fjd‚MZj

86 jsyos ;k Vªkeos ds batu] jsyos ;k Vªkeos VªSd87 jsyos ;k Vªkeos ds vfrfjä

vU; xkfM+;k¡ vkSj muds ikVZ~l88 foeku] varfj{k ;ku

vkSj muds ikVZ~l

89 tgkt] uko

vkSj

rSjkdh

cukoV

90 vkWfIVdy

QksVksxzkQh] QksVksxzkQh] pyfp= dyk] esfMdy ,oa

lftZdy

bULVªwesaV] muds ikVZ~l vkSj

lkeku91 nhokj ?kM+h] dykbZ ?kM+h vkSj muds ikVZ~l92 laxhr ds midj.k] muds ikVZ~l vkSj

lkeku

93 gfFk;kj

vkSj

xksyk&ck:n]

muds ikVZ~l ,oa lkeku94 QuhZpj] fcLrj] ykbV fQfVaXl] izhQSfczdsVsM fcfYMaXl95 [ksy] f[kykSus] muds ikVZ~l ,oa lkeku96 fofHkUu çdkj dh fufeZr oLrq,a

79 ftad vkSj mlls cuh oLrq,a

&% vuqjks/k %&

;|fi bl iqfLrdk esa oLrqvksa ,oa lsokvksa ds HSN vkSj dj dh njksa ds ladyu ds le; i;kZIr lko/kkuh j[kh x;h gS] rFkkfi ikBdksa ls vuqjks/k gS fd dksbZ =qfV izdk'k esa vkus ij th-,l-Vh- vuqHkkx] okf.kT;dj eq[;ky;] y[kuÅ ds laKku esa vo'; yk,aA

th-,l-Vh- O;oLFkk esa Ms<+ djksM+ rd dh VuZvksoj ds O;kikfj;ksa dks vius buokbl vkSj fjVuZ esa HSN vafdr ugha djuk gS] Ms<+ djksM+ ls 5 djksM+ rd dh VuZvksoj ds O;kikfj;ksa dks vius buokbl vkSj fjVuZ esa nks vad esa HSN dksM vafdr djuk gS rFkk 5 djksM+ ls vf/kd VuZvksoj ds O;kikfj;ksa dks vius buokbl vkSj fjVuZ esa 4 vad esa dksM vafdr djuk gS] bl n`f"V ls 5 djksM+ rd dh VuZvksoj ds O;kikfj;ksa ds fy, pSIVlZ dh tkudkjh vR;Ur mi;ksxh gSA

97. 97 dyk—fr;ka] çkphu oLrq,a98. 98 ifj;kstukvksa ds lEcU/k esa ns'k ds ckgj ls vk;kr]

ç;ksx'kkyk dsfedy] ok;q;ku vFkok iksLV ls futh lkeku dk vk;kr

lsok,a

99. 99 lHkh izdkj dh lsok,a

32

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