Goods and Services Tax (GST) Bharat mein ek mahatvapurna apratyaksh kar pranali hai jise 1 July 2017 ko lagu kiya gaya tha. Iska mukhya uddeshya desh ki purani aur jatil kar pranali ko saral banana, usmein ekroopta lana aur ‘Ek Rashtra, Ek Kar’ ke siddhant ko sakar karna tha. GST ne kai pichhle kar jaise ki Central Excise Duty, Service Tax, VAT, CST, aur anya rajya-stariya karon ko ek hi chhatri ke neeche la diya hai. Is badlav ka lakshya vyapar ko aasan banana, kar chori ko kam karna aur antatah desh ki arthvyavastha ko majboot karna hai.
GST Kya Hai?
GST ek value-added tax hai jo vastuon aur sevaon ki supply par lagaya jata hai. Yah utpadan se lekar antim upbhog tak har stage par lagta hai. Iska matlab hai ki jab koi vastu ya seva banti hai, uski bikri hoti hai, ya use upbhog kiya jata hai, to us par GST lagta hai. GST ko teen mukhya ghatakon mein banta gaya hai:
- **Central GST (CGST):** Yah kendra sarkar dwara lagaya aur vasoola jata hai. Jab koi vyapar rajya ke bhitar (intra-state) vastuon ya sevaon ki supply karta hai, to CGST lagta hai.
2. **State GST (SGST):** Yah rajya sarkar dwara lagaya aur vasoola jata hai. CGST ke saman, SGST bhi rajya ke bhitar ki supply par lagta hai. CGST aur SGST dono ek saath lagte hain aur dono ki dar saman hoti hai.
3. **Integrated GST (IGST):** Yah kendra sarkar dwara lagaya aur vasoola jata hai, lekin yah antar-rajya (inter-state) supply, yani ek rajya se dusre rajya mein hone wali vastuon aur sevaon ki supply par lagta hai. IGST mein CGST aur SGST dono ka hissa shamil hota hai. Iska uddeshya antar-rajya vyapar ko saral banana aur karon ke dohre bojh se bachana hai.
Iske alawa, kuch vishesh mamlon mein **Union Territory GST (UTGST)** bhi lagaya jata hai, jo kendra shasit pradeshon mein SGST ke sthan par lagta hai. GST Council, jismein kendra aur rajya dono ke pratinidhi shamil hote hain, GST se sambandhit sabhi mahatvapurna nirnay leti hai, jaise ki kar daron ka nirdharan, chhoot, aur niyam.