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iÔlø ovËjwRd Kk xgxciwlw, 1991 :

VAT << VAT Rules << VAT Rules Details

3[****] 7„ jwdgwpd exkbmêd, Zl-wxm I AwUK

     (1) AwBd gw GB xgxciwlwk ËKwd xgcwd lvNd Kxktw ÌKwd jwdgwpËd Kk AwËkweËjwMø ÌKwd eYø ÌgwSwB gw gpd Kkw pBËZËQ gxltw ÌKwd AxhËjwM awxKËl gw Zwpw xgmðwo Kxkgwk jÖx£ßoŠZ KwkY kxptwËQ gxltw xgËgxPZ pBËl, 4[****] opKwky Kximdwk ebijêwbwk xdËií dËpd GBkÕe ÌKwd iÔlø ovËjwRd Kk KiêKZêw gw Zwpwk] xdKU pBËZ GZbÖË¥Ëmø qiZw eÞw® Ìj ÌKwd iÔlø ovËjwRd Kk KiêKZêw D£ß jwdgwpËdk eaËkwc gw DpwËZ eÞËgm Kxktw DpwËZ ÌgwSwB gw gpdKÚZ eYø exkbmêd I Zl-wmy KxkËZ ewxkËgd Ggv jwdgwpËdk PwlKËK gw bLlbwkËK, Aagw eYø okgkwpKwky gw eYø MÞpyZw gw ZwpwËbk eÞxZxdxcËK ZwuqxYKhwËg eYø exkgpËY AwgmøK Pwlwde¢ eÞbmêd Kkwk xdËbêm eÞbwd KxkËZ ewxkËgd:

     ZËg mZê awËK Ìj, DejêÖ£ß KwkËY jwdgwpd exkbmêd, Zl-wmy gw AwUËKk qiZweêËYk AwËbËm 5[****] AwËbm bwdKwky KiêKZêw] oÖxdxbêÄhwËg GBkÕe Kwjê¢ßi exkPwldwk GlwKw I eYø gw eYø ÌmÛYyk Ggv qiZweÞw® KiêKZêwk dwi I ebgy DËl-L KxkËgd„ GB De-xgxck Acyd Kwjê¢ßi exkPwldwKwËl qiZweÞw® ovxm-Ä KiêKZêw Z^wpwk exkxPxZ e¢ ovËM gpd KxkËgd Ggv eÞËtwRËd ovxm-Ä gøx£ßËK Zwpw ÌbLwBËgd„

     (2) De-xgxc (1) AdÖjwty eYø exkbmêd I Zl-wmyk ek Zl-wmyKÚZ jwdgwpËd Kk AexkËmwxcZ Agþÿwt ÌKwd eYø exkgwxpZ pt dwB iËiê D£ß KiêKZêw oìçÄ pBËl xZxd ovxm-Ä PwlwdeË¢k xgekyZ eÙÅwt D£ß jwdgwpËdk eYø Zl-wmyk oit, ZwxkL I þÿwd DËl-L eÔgêK Z^wpwk þñwqk I oyl eÞbwd KxkËgd„

     (3) De-xgxc (1) AdÖjwty eYø exkbmêd I Zl-wmyKwËl Ðgc Pwlwde¢ gøxZËkËK gw Kk f^wxK eÞbwdeÔgêK ËKwd eYø exkgpY Kkw pBtwËQ gxltw eÞZytiwd pBËl D£ß KiêKZêw D£ß eYø exkgpYKwky jwdgwpËdk PwlKËK gw bLlbwkËK, gw eYø okgkwpKwky gw okgkwpMÞpyZw gw ZwpwËbk eÞxZxdxcËK fki “iÔoK-5” G GKxU eÞwx® kxmb eÞbwdeÔgêK jwdgwpdop D£ß eYø AwUK KxkËgd„

      6[****] (3K) De-xgxc (3) G jwpw xKQÖB awK×K dw ÌKd, 7[****] Ëi#oÖiy BUhwUw iÔlø ovËjwRd Kk xgxciwlw, 2004] Gk AwIZwt BUhwUw pBËZ Kk AwbwËtk Ìq¢ gøZyZ, AwUKKÚZ eYø Ggv eYø gpdKwky jwdgwpËdk iwxlK Axhdí I xdgxZ gøx£ß gxltw eÞZytiwd pBËl D£ß KiêKZêw AwUKKÚZ eYø exkgpdKwky jwdgwpËdk PwlËKk gw bLlbwËkk gw eYø okgkwpKwkyk gw okgkwp MÞpyZwk gw ZwpwËbk eÞxZxdxck, AZ:ek okgkwpKwky gxltw Dxl-xLZ, exkPt e¢, eËYøk Pwlwde¢ (jxb awËK) I Adøwdø bxllwxb AwUKeÔgêK fki iÔoK-5K Gk bÖBxU KxeËZ okgkwpKwkyk þñwqk MÞpY KxkËgd Ggv þñwqxkZ iÔoK-5K Gk GKxU Kxeop, eËYøk døwt xdYêtd Axdûedí awKw Agþÿwt, ZwuqxdKhwËg eYø Ggv jwdgwpd Qwr eÞbwd KxkËgd„

     (3L) AwUKKÚZ eYø gw eYø exkgpdKwky jwdgwpËdk iwxlK iwilw PlwKwlyd oit AwUKKÚZ jwdgwpËdk Rdø AìZgêZyKwlyd Qwr eÞbwËdk AwËgbd RwdwBËl, Ggv døwt xdYêwtËdk eÞËtwRËd døwt xdYêtdKwky KiêKZêw KZÚêK xdËbêxmZ þÿwd, oit I e¦xZËZ D£ß jwdgwpd Deþÿwed Kkw pBËg Ggv D£ßkÕe DeþÿweËd gøaê pBËl D£ß iwxlK cwkw 37 AdÖjwty b¡dyt pBËgd GB iËiê fki iÔoK-5K G AŠyKwkdwiw eÞbwd KxkËl, ovxm-Ä døwt xdYêwtdKwky KiêKZêw D£ß jwdgwpd, AwËgbd eÞwx®k 24 NëUwk iËcø, AwËgbdKwkyk AdÖKÓËl Qwr eÞbwd KxkËgd„]

      1[****] (4) De-xgxc (2) I (3) AdÖjwty exkPwxlZ eÞxZxU exkbmêd, Zl-wmy I AwUK oóeËKê D£ßkÕe Kwjê¢ßi exkPwldwKwky KiêKZêw ekgZêy KwjêxbgËok iËcø Aagw D£ß oiËtk iËcø oºg dw pBËl xglË¹k KwkY DËl-LeÔgêK AxZxk£ß bÖB KwjêxbgËok iËcø xdtì¢YKwky KiêKZêw gw, Ìq¢iZ, AwËbm bwdKwky KiêKZêwk xdKU xlxLZ eÞxZËgbd bwxLl KxkËgd Ggv D£ß eÞxZËgbËdk xhx£ËZ exkbxmêZ gw Zl-wmyKÚZ gw AwUKKÚZ exkgpËdk d¹k, eËYøk dwi, exkiwY I iÔlø, okgkwpKwky I MÞpyZwk dwi, BZøwxb oóexKêZ Zaøwxb xdtì¢YKwky KiêKZêw gw, Ìq¢iZ, AwËbm bwdKwky KiêKZêw Zwpwk KwjêwlËt GKxU ÌkxRýUwËk ovkqY KxkËgd„] 2[****]