{"id":3216,"date":"2020-02-03T09:40:16","date_gmt":"2020-02-03T09:40:16","guid":{"rendered":"https:\/\/leadingfile.com\/hi\/?p=3216"},"modified":"2020-02-03T09:40:19","modified_gmt":"2020-02-03T09:40:19","slug":"%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%ae%e0%a5%87%e0%a4%82-%e0%a4%86%e0%a4%af%e0%a4%be%e0%a4%a4","status":"publish","type":"post","link":"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%ae%e0%a5%87%e0%a4%82-%e0%a4%86%e0%a4%af%e0%a4%be%e0%a4%a4\/","title":{"rendered":"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0906\u092f\u093e\u0924 \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u093e \u0939\u0948?"},"content":{"rendered":"\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924, \u092d\u093e\u0930\u0924 \u0915\u0947 \u0915\u094d\u0937\u0947\u0924\u094d\u0930 \u092e\u0947\u0902 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0906\u092f\u093e\u0924 \u0915\u094b \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u091f\u0948\u0915\u094d\u0938 \u0915\u094b \u0906\u0915\u0930\u094d\u0937\u093f\u0924 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u092f\u093e \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092e\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u092f\u093e \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0906\u092f\u093e\u0924 \u0915\u094b \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092e\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u091c\u094b \u0915\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0905\u0927\u0940\u0928 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0924\u094b \u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0906\u092f\u093e\u0924 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 (\u0935\u0938\u094d\u0924\u0941\u0913\u0902) \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u0947\u0902\u0917\u0947\u0964<\/p>\n\n\n\n<p>\u092c\u0924\u093e \u0926\u0947\u0902 \u0915\u0940, \u0935\u093f\u0926\u0947\u0936 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u093f\u0938\u0940 \u0926\u0947\u0936 \u0915\u0940 \u0906\u0930\u094d\u0925\u093f\u0915 \u0935\u0943\u0926\u094d\u0927\u093f \u0915\u0947 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u091c\u093f\u0938\u0915\u0947 \u0924\u0939\u0924 \u092d\u093e\u0930\u0924 \u0926\u0941\u0928\u093f\u092f\u093e \u0915\u0940 \u0938\u092c\u0938\u0947 \u0924\u0947\u091c\u0940 \u0938\u0947 \u092c\u0922\u093c\u0924\u0940 \u0905\u0930\u094d\u0925\u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e\u0913\u0902 \u092e\u0947\u0902 \u091c\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0939\u092e\u093e\u0930\u0947 \u0926\u0947\u0936 \u0915\u093e \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0938\u093e\u0932 \u0926\u0930 \u0938\u093e\u0932 \u092b\u0932\u092b\u0942\u0932 \u0930\u0939\u093e \u0939\u0948\u0964 \u092d\u093e\u0930\u0924 \u0928\u0947 2016-17 \u092e\u0947\u0902 $ 274.6 \u092c\u093f\u0932\u093f\u092f\u0928 \u0915\u093e \u0938\u093e\u092e\u093e\u0928 \u0906\u092f\u093e\u0924 \u0915\u093f\u092f\u093e, \u091c\u094b \u0935\u093f\u0924\u094d\u0924 \u0935\u0930\u094d\u0937 2016 \u092e\u0947\u0902 $ 262.2 \u092c\u093f\u0932\u093f\u092f\u0928 \u0938\u0947 4.7% \u0905\u0927\u093f\u0915 \u0925\u093e\u0964<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"644\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/02\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0906\u092f\u093e\u0924-\u0915\u094d\u092f\u093e-\u0939\u094b\u0924\u093e-\u0939\u0948-_-1024x644.jpg\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0906\u092f\u093e\u0924 \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u093e \u0939\u0948?\" class=\"wp-image-3225\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/02\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0906\u092f\u093e\u0924-\u0915\u094d\u092f\u093e-\u0939\u094b\u0924\u093e-\u0939\u0948-_-1024x644.jpg 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/02\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0906\u092f\u093e\u0924-\u0915\u094d\u092f\u093e-\u0939\u094b\u0924\u093e-\u0939\u0948-_-300x189.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/02\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0906\u092f\u093e\u0924-\u0915\u094d\u092f\u093e-\u0939\u094b\u0924\u093e-\u0939\u0948-_-768x483.jpg 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/02\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0906\u092f\u093e\u0924-\u0915\u094d\u092f\u093e-\u0939\u094b\u0924\u093e-\u0939\u0948-_-1536x966.jpg 1536w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/02\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0906\u092f\u093e\u0924-\u0915\u094d\u092f\u093e-\u0939\u094b\u0924\u093e-\u0939\u0948-_.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0906\u092f\u093e\u0924 \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u093e \u0939\u0948?<\/figcaption><\/figure>\n\n\n\n<div class=\"TOC\">\n<h2>\u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e \u091a\u0930\u094d\u091a\u093e \u0915\u0930\u0947\u0902\u0917\u0947 :<\/h2>\n<ul>\n<li><a href=\"#1\">1. \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0906\u092f\u093e\u0924 \u0915\u094d\u092f\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#2\">2. \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0947 \u0906\u092f\u093e\u0924 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940<\/a><\/li>\n<li><a href=\"#3\">3. \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0906\u092f\u093e\u0924 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940<\/a>\n<ul>\n<li><a href=\"#3.1\">3.1. \u0915\u093e\u0930\u094d\u092f\u0935\u093e\u0939\u0940 \u0915\u0947 \u0935\u093f\u091a\u093e\u0930 \u0915\u0947 \u0932\u093f\u090f \u0938\u0947\u0935\u093e \u0915\u093e \u0906\u092f\u093e\u0924<\/a><\/li>\n<li><a href=\"#3.2\">3.2. \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u093e \u0906\u092f\u093e\u0924<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#4\">4. \u0906\u092f\u093e\u0924 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093e\u0936\u093f<\/a><\/li>\n<li><a href=\"#5\">5. \u0906\u092f\u093e\u0924 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u0917\u0923\u0928\u093e<\/a><\/li>\n<li><a href=\"#6\">6. \u0906\u092f\u093e\u0924 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928<\/a><\/li>\n<li><a href=\"#7\">7. \u0906\u092f\u093e\u0924 \u0915\u0947 \u0932\u093f\u090f \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f<\/a><\/li>\n<li><a href=\"#8\">8. \u0906\u092f\u093e\u0924 \u0938\u093e\u092e\u093e\u0928 \u092a\u0930 IGST \u0914\u0930 \u0938\u0947\u0938 \u0915\u0948\u0938\u0947 \u0932\u0917\u0924\u093e \u0939\u0948\u0902?<\/a><\/li>\n<\/ul>\n<\/div>\n\n\n\n<h2 id=\"1\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0906\u092f\u093e\u0924 \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<p><a rel=\"noreferrer noopener\" aria-label=\"\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%95%e0%a5%8d%e0%a4%af%e0%a4%be-%e0%a4%b9%e0%a5%88\/\" target=\"_blank\">\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940<\/a> \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0935\u093f\u0926\u0947\u0936\u094b\u0902 \u0938\u0947 \u0932\u093e\u092f\u093e \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u093e \u0938\u093e\u092e\u093e\u0928 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0906\u092f\u093e\u0924 \u092e\u093e\u0932 \u0915\u094b \u092a\u0930\u093f\u092d\u093e\u0937\u093f\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u0907\u0938\u0947 \u0914\u0930 \u0905\u091a\u094d\u091b\u0947 \u0938\u0947 \u0938\u092e\u091d\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0906\u092a\u0915\u094b \u0928\u0940\u091a\u0947 \u0926\u093f\u090f \u0917\u090f \u0928\u093f\u092e\u094d\u0928 \u092c\u093f\u0902\u0926\u0941\u0913\u0902 \u0915\u094b \u0938\u092e\u091d\u0928\u093e \u0939\u094b\u0917\u093e\u0964 <\/p>\n\n\n\n<ul><li>\u0907\u0938\u0915\u0947 \u0924\u0939\u0924, \u0935\u0938\u094d\u0924\u0941\u0913\u0902\/\u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u093e \u0906\u092f\u093e\u0924 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u092c\u0947\u0938\u093f\u0915 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 (BCD) \u0914\u0930 <a rel=\"noreferrer noopener\" aria-label=\"\u090f\u0915\u0940\u0915\u0943\u0924 \u092e\u093e\u0932 \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 (IGST) (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.3\" target=\"_blank\">\u090f\u0915\u0940\u0915\u0943\u0924 \u092e\u093e\u0932 \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 (IGST)<\/a> \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u092a\u0921\u093c\u0924\u093e \u0939\u0948 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0926\u0947\u0936 \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0906\u092f\u093e\u0924 \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0907\u0938\u0947 <a rel=\"noreferrer noopener\" aria-label=\"\u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f\u0940\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%AE%E0%A4%BE%E0%A4%B2-%E0%A4%95%E0%A5%80-%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF-%E0%A4%95%E0%A4%BE-%E0%A4%B8%E0%A5%8D%E0%A4%A5%E0%A4%BE%E0%A4%A8\/\" target=\"_blank\">\u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f\u0940\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f<\/a> \u092e\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0907\u0938 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 IGST \u0915\u093e\u0909\u0902\u091f\u0930\u0935\u0948\u0932\u093f\u0902\u0917 \u0921\u094d\u092f\u0942\u091f\u0940 (CVD) \u0914\u0930 \u0935\u093f\u0936\u0947\u0937 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0921\u094d\u092f\u0942\u091f\u0940 (SAD) \u0926\u094b\u0928\u094b\u0902 \u0915\u094b \u0917\u094d\u0930\u0939\u0923 \u0915\u0930\u0947\u0917\u093e\u0964<\/li><li>\u0906\u092f\u093e\u0924\u093f\u0924 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u092a\u0930 \u092c\u0947\u0938\u093f\u0915 \u0915\u0938\u094d\u091f\u092e\u094d\u0938 \u0921\u094d\u092f\u0942\u091f\u0940 (\u092c\u0940\u0938\u0940\u0921\u0940) \u0915\u0947 \u0932\u093f\u090f \u0932\u0940 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u092e\u094c\u091c\u0942\u0926\u093e \u0926\u0930\u094b\u0902 \u092e\u0947\u0902 \u0915\u094b\u0908 \u092c\u0926\u0932\u093e\u0935 \u0928\u0939\u0940\u0902 \u0939\u094b\u0917\u093e\u0964<\/li><li>\u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902, \u092f\u0926\u093f \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e \u090f\u0915 \u0935\u093f\u0926\u0947\u0936\u0940 \u0926\u0947\u0936 \u0915\u093e \u0938\u094d\u0925\u093e\u092f\u0940 \u0928\u093f\u0935\u093e\u0938\u0940 \u0939\u0948, \u0924\u094b <a rel=\"noreferrer noopener\" aria-label=\"\u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%BE-%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87\/\" target=\"_blank\">\u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u0930\u0928\u0947 \u0915\u0940 \u0926\u0947\u092f\u0924\u093e \u0938\u0947\u0935\u093e \u0915\u0947 \u0930\u093f\u0938\u0940\u0935\u0930 (\u092a\u093e\u0928\u0947\u0935\u093e\u0932\u093e) \u092a\u0930 \u091f\u093f\u0915\u0940 \u0939\u0941\u0908 \u0939\u0948\u0964 \u092f\u0939 <a rel=\"noreferrer noopener\" aria-label=\"\u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%B0%E0%A4%BF%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%B8-%E0%A4%9A%E0%A4%BE%E0%A4%B0%E0%A5%8D%E0%A4%9C\/\" target=\"_blank\">\u0930\u093f\u0935\u0930\u094d\u0938 \u091a\u093e\u0930\u094d\u091c<\/a> \u0915\u0940 \u0905\u0935\u0927\u093e\u0930\u0923\u093e \u0915\u0947 \u0905\u0928\u0941\u0930\u0942\u092a \u0939\u094b\u0924\u0940 \u0939\u0948, \u091c\u093f\u0938\u092e\u0947\u0902 \u092e\u093e\u0932 \u0915\u0947 \u0930\u093f\u0938\u0940\u0935\u0930 \u0915\u094b \u092a\u094d\u0930\u0926\u093e\u0924\u093e \u0938\u0947 \u0915\u0930 \u090f\u0915\u0924\u094d\u0930 \u0915\u0930\u0928\u0947 \u0914\u0930 \u0907\u0938\u0947 \u0938\u0930\u0915\u093e\u0930 \u0915\u0947 \u0938\u093e\u0925 \u092d\u0947\u091c\u0928\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964<\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0928\u0942\u0928 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%95%e0%a5%88%e0%a4%b8%e0%a5%87-%e0%a4%b8%e0%a5%80%e0%a4%96%e0%a5%87%e0%a4%82\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0928\u0942\u0928<\/a> \u0938\u0947 \u092a\u0939\u0932\u0947, \u0938\u0940\u0935\u0940\u0921\u0940 \u092e\u093e\u0932 \u0915\u0940 \u090f\u092e\u0906\u0930\u092a\u0940 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0932\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0925\u093e\u0964 \u0932\u0947\u0915\u093f\u0928 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092e\u0947\u0902 \u0928\u090f \u092e\u0949\u0921\u0932 \u0915\u093e\u0928\u0942\u0928 (\u091c\u0940\u090f\u0938\u091f\u0940) \u0915\u0947 \u0924\u0939\u0924, IGST \u0932\u0947\u0928\u0926\u0947\u0928 \u092e\u0942\u0932\u094d\u092f \u092a\u0930 \u0932\u093e\u0917\u0942 \u0939\u094b\u0917\u093e \u0928 \u0915\u093f MRP \u092a\u0930\u0964 \u0907\u0938\u0938\u0947 \u0938\u0947\u0935\u093e \u092a\u094d\u0930\u0926\u093e\u0924\u093e \u0915\u0947 <a rel=\"noreferrer noopener\" aria-label=\"\u092e\u093e\u0930\u094d\u091c\u093f\u0928  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A4%BE%E0%A4%B0%E0%A5%8D%E0%A4%9C%E0%A4%BF%E0%A4%A8-%E0%A4%B8%E0%A5%8D%E0%A4%95%E0%A5%80%E0%A4%AE\/\" target=\"_blank\">\u092e\u093e\u0930\u094d\u091c\u093f\u0928 <\/a>\u0915\u093e \u092a\u0924\u093e \u092d\u0940 \u091a\u0932\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f \u092a\u094d\u0930\u092d\u093e\u0935\u094b\u0902 \u0915\u094b \u0915\u092e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092a\u0942\u0902\u091c\u0940 \u092a\u0941\u0928\u0930\u094d\u0917\u0920\u0928 \u0915\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b \u0938\u0915\u0924\u0940 \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"2\">\u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0947 \u0906\u092f\u093e\u0924 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940<\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u092e\u093e\u0932 \u0915\u0947 \u0906\u092f\u093e\u0924 \u0915\u094b \u092a\u0930\u093f\u092d\u093e\u0937\u093f\u0924 \u0915\u0930\u0924\u093e \u0939\u0948 \u091c\u093f\u0938\u0915\u093e \u092e\u0924\u0932\u092c \u0939\u0948:- <strong>\u0935\u093f\u0926\u0947\u0936\u094b\u0902 \u0938\u0947 \u0938\u093e\u092e\u093e\u0928 \u092d\u093e\u0930\u0924 \u0932\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948<\/strong>\u0964 \u0924\u0926\u0928\u0941\u0938\u093e\u0930, \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0938\u092d\u0940 \u0906\u092f\u093e\u0924\u094b\u0902 \u0915\u094b \u090f\u0915 \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092e\u093e\u0928\u093e \u091c\u093e\u090f\u0917\u093e \u091c\u094b \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094b \u0906\u0915\u0930\u094d\u0937\u093f\u0924 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 IGST \u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0906\u092f\u093e\u0924 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0915\u0947 \u0905\u0927\u0940\u0928 \u092d\u0940 \u0939\u094b\u0917\u093e\u0964 <\/p>\n\n\n\n<p>\u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930, \u091c\u092c \u092e\u093e\u0932 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0906\u092f\u093e\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0924\u094b IGST \u0915\u094b \u092e\u093e\u0932 \u0915\u0947 \u092e\u0942\u0932\u094d\u092f \u092a\u0930 \u0932\u093e\u0917\u0942 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0914\u0930 \u0905\u0902\u0924 \u092e\u0947\u0902 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0915\u0947 \u0938\u093e\u0925 \u090f\u0915\u0924\u094d\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 1975 \u0915\u094b \u092a\u0939\u0932\u0947 \u0939\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u094b\u0932\u0906\u0909\u091f \u0915\u0940 \u092a\u094d\u0930\u0924\u094d\u092f\u093e\u0936\u093e \u092e\u0947\u0902 \u0906\u092f\u093e\u0924 \u092e\u093e\u0932 \u092a\u0930 \u090f\u0915\u0940\u0915\u0943\u0924 \u0915\u0930 \u0914\u0930 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%81%E0%A4%86%E0%A4%B5%E0%A4%9C%E0%A4%BE-%E0%A4%89%E0%A4%AA%E0%A4%95%E0%A4%B0\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0915\u094d\u0937\u0924\u093f\u092a\u0942\u0930\u094d\u0924\u093f \u0909\u092a\u0915\u0930 (opens in a new tab)\">\u0915\u094d\u0937\u0924\u093f\u092a\u0942\u0930\u094d\u0924\u093f \u0909\u092a\u0915\u0930<\/a> \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0907\u0938\u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094b \u092e\u0942\u0932 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0915\u0947 \u0905\u0932\u093e\u0935\u093e \u0906\u092f\u093e\u0924 \u092a\u0930 \u0932\u093e\u0917\u0942 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e, \u092e\u093e\u0932 \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%89%E0%A4%AA%E0%A4%95%E0%A4%B0-%E0%A4%B8%E0%A5%87%E0%A4%B8-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0909\u092a\u0915\u0930  (opens in a new tab)\">\u0909\u092a\u0915\u0930 <\/a>\u0905\u0927\u093f\u0928\u093f\u092f\u092e, 2017 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0941\u091b \u0932\u0915\u094d\u091c\u0930\u0940 \u0914\u0930 \u092e\u0942\u0932\u094d\u092f\u0939\u094d\u0930\u093e\u0938 \u092f\u094b\u0917\u094d\u092f \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u092a\u0930 \u092d\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0941\u0906\u0935\u091c\u093e \u0909\u092a\u0915\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0906\u0907\u092f\u0947 \u0907\u0938\u0947 \u090f\u0915 \u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0938\u092e\u091d\u0928\u0947 \u0915\u0940 \u0915\u094b\u0936\u093f\u0936 \u0915\u0930\u0924\u0947 \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u0915\u094b\u0908 \u092d\u0940 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f (\u092e\u093e\u0932\u093f\u0928\u0940) \u0905\u092a\u0928\u0940 \u0926\u0941\u0915\u093e\u0928 (\u092e\u0941\u0902\u092c\u0908 \u092e\u0947\u0902 \u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0939\u0948) \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u0938\u0940 \u092c\u093e\u0939\u0930\u0940 \u0926\u0947\u0936 (\u091a\u0940\u0928) \u0938\u0947 \u0905\u092a\u0928\u0940 \u0926\u0942\u0915\u093e\u0928 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0938\u094d\u0915\u0942\u0932 \u092c\u0948\u0917 \u0906\u092f\u093e\u0924 \u0915\u0930\u0924\u0940 \u0939\u0948\u0902\u0964<\/li><li><a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%AE%E0%A4%BE%E0%A4%B2-%E0%A4%95%E0%A5%80-%E0%A4%86%E0%A4%AA%E0%A5%82%E0%A4%B0%E0%A5%8D%E0%A4%A4%E0%A4%BF-%E0%A4%95%E0%A4%BE-%E0%A4%B8%E0%A5%8D%E0%A4%A5%E0%A4%BE%E0%A4%A8\/#2\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u091c\u0917\u0939 (opens in a new tab)\">\u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u091c\u0917\u0939<\/a>:- \u092e\u0941\u0902\u092c\u0908\u0964 <\/li><li><a href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%9f%e0%a5%88%e0%a4%95%e0%a5%8d%e0%a4%b8-%e0%a4%95%e0%a5%80-%e0%a4%a6%e0%a4%b0-%e0%a4%95%e0%a5%8d%e0%a4%af%e0%a4%be-%e0%a4%b9%e0%a5%88\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u091f\u0948\u0915\u094d\u0938 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u091f\u0948\u0915\u094d\u0938<\/a>:- \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 (IGST)<\/li><\/ul>\n\n\n\n<h2 id=\"3\">\u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0906\u092f\u093e\u0924 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 <\/h2>\n\n\n\n<p><a rel=\"noreferrer noopener\" aria-label=\"\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u092e\u093e\u0932 \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80-%e0%a4%95%e0%a5%87-%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%95%e0%a4%be%e0%a4%b0\/#2.1\" target=\"_blank\">\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u092e\u093e\u0932 \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930<\/a> \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 2017 \u0915\u0940 \u0927\u093e\u0930\u093e 7 (1) (\u092c\u0940) \u092e\u0947\u0902 \u092e\u094c\u091c\u0942\u0926 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u092e\u0947\u0902 \u0915\u0939\u093e \u0917\u092f\u093e \u0939\u0948 \u0915\u093f \u091c\u092c \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u094b \u0935\u093f\u091a\u093e\u0930 \u0915\u0947 \u0938\u093e\u0925 \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0906\u092f\u093e\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0924\u094b \u0907\u0938\u0947 \u0928\u093f\u0930\u0902\u0924\u0930\u0924\u093e \u0939\u094b\u0928\u0947 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\u092a\u0930\u0940\u0915\u094d\u0937\u0923 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092c\u093e\u0927\u094d\u092f \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0935\u0938\u094d\u0924\u0941 \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 2017 \u0915\u0940 \u0905\u0928\u0941\u0938\u0942\u091a\u0940 1 \u092e\u0947\u0902 \u0928\u093f\u0939\u093f\u0924 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928, <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AA%E0%A4%82%E0%A4%9C%E0%A5%80%E0%A4%95%E0%A4%B0%E0%A4%A3-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f (opens in a new tab)\">\u092a\u0902\u091c\u0940\u0915\u0943\u0924 \u0935\u094d\u092f\u0915\u094d\u0924\u093f<\/a> \u092f\u093e \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0947 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0906\u092f\u093e\u0924\u093f\u0924 \u0938\u0947\u0935\u093e\u090f\u0902 (\u091c\u0948\u0938\u093e \u0915\u093f \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0935\u0938\u094d\u0924\u0941 \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 2017 \u0915\u0940 \u0927\u093e\u0930\u093e 25 \u092e\u0947\u0902 \u091c\u093e\u0930\u0940 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964) \u090f\u0915 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0915\u0947 \u092a\u093e\u0920\u094d\u092f\u0915\u094d\u0930\u092e \u0915\u094b \u090f\u0915 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092e\u093e\u0928\u093e \u091c\u093e\u090f\u0917\u093e \u091a\u093e\u0939\u0947 \u0935\u0939 \u092c\u093f\u0928\u093e \u0935\u093f\u091a\u093e\u0930 \u0915\u0947 \u092c\u0928\u093e\u092f\u093e \u0917\u092f\u093e \u0939\u094b \u092f\u093e \u0928\u0939\u0940\u0902\u0964<\/p>\n\n\n\n<p>\u0926\u0942\u0938\u0930\u0947 \u0936\u092c\u094d\u0926\u094b\u0902 \u092e\u0947\u0902, \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0924\u0939\u0924 \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0906\u092f\u093e\u0924 \u0915\u094b \u090f\u0915 \u0906\u092a\u0942\u0930\u094d\u0924\u093f\u0915\u0930\u094d\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u0947\u0935\u093e \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092a\u0930\u093f\u092d\u093e\u0937\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u091c\u094b \u0915\u0940 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0915\u0902\u092a\u0928\u0940 \u0915\u0947 \u092c\u093e\u0939\u0930 \u0938\u094d\u0925\u093f\u0924 \u0939\u094b\u0924\u0940 \u0939\u0948\u0964 \u0932\u0947\u0915\u093f\u0928 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u093e \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u0915\u0930\u094d\u0924\u093e \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0938\u094d\u0925\u093f\u0924 \u0939\u0948, \u0914\u0930 \u091c\u093f\u0938 \u0938\u094d\u0925\u093e\u0928 \u092a\u0930 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948 \u0935\u0939 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u092d\u094c\u0917\u094b\u0932\u093f\u0915 \u0938\u0940\u092e\u093e\u0913\u0902 \u0915\u0947 \u092d\u0940\u0924\u0930 \u092d\u0940 \u0939\u0948\u0964 \u0939\u092e\u0928\u0947 \u092f\u0939\u093e\u0901 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0906\u092f\u093e\u0924 \u0915\u094b \u0926\u094b \u092d\u093e\u0917\u094b\u0902 \u092e\u0947\u0902 \u0935\u093f\u092d\u093e\u091c\u093f\u0924 \u0915\u093f\u092f\u093e \u0939\u0948\u0964 \u0928\u0940\u091a\u0947 \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0907\u0928\u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u0928\u0947 \u0915\u0940 \u0915\u094b\u0936\u093f\u0936 \u0915\u0930\u0924\u0947 \u0939\u0948\u0964 <\/p>\n\n\n\n<h3 id=\"3.1\">1. \u0915\u093e\u0930\u094d\u092f\u0935\u093e\u0939\u0940 \u0915\u0947 \u0935\u093f\u091a\u093e\u0930 \u0915\u0947 \u0932\u093f\u090f \u0938\u0947\u0935\u093e \u0915\u093e \u0906\u092f\u093e\u0924<\/h3>\n\n\n\n<p>\u0910\u0938\u093e \u0915\u0939\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0915\u093f \u0938\u0947\u0935\u093e, \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0906\u092f\u093e\u0924 \u0915\u0947 \u0924\u0939\u0924 \u0906\u0924\u0940 \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u0907\u0938 \u0924\u0930\u0939 \u0915\u0947 \u0906\u092f\u093e\u0924 \u090f\u0915 \u0935\u093f\u091a\u093e\u0930 \u0915\u0947 \u0932\u093f\u090f \u0939\u0948, \u0932\u0947\u0915\u093f\u0928 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0947 \u0932\u093f\u090f \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948 \u092f\u093e \u0928\u0939\u0940\u0902 \u092d\u0940 \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930, \u0910\u0938\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u0938\u0947\u0935\u093e \u0915\u093e \u0906\u092f\u093e\u0924 \u090f\u0915 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092e\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0907\u0938\u0915\u093e \u092e\u0924\u0932\u092c \u0939\u0948 \u0915\u093f \u0938\u0947\u0935\u093e \u0915\u0947 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0906\u092f\u093e\u0924 \u0915\u094b \u092c\u093f\u0928\u093e \u0935\u093f\u091a\u093e\u0930 \u0915\u0947 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0928\u0939\u0940\u0902 \u092e\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u0906\u0935\u0936\u094d\u092f\u0915 \u0928\u0939\u0940\u0902 \u0939\u0948 \u0915\u093f \u0935\u093f\u091a\u093e\u0930\u094b\u0902 \u0915\u0947 \u0906\u0926\u093e\u0928-\u092a\u094d\u0930\u0926\u093e\u0928 \u092e\u0947\u0902 \u0938\u0947\u0935\u093e \u0915\u094b \u090f\u0915 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092e\u0947\u0902 \u0906\u092f\u093e\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0964<\/p>\n\n\n\n<h3 id=\"3.2\">2. \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u093e \u0906\u092f\u093e\u0924<\/h3>\n\n\n\n<p>\u0905\u0917\u0930 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u092f\u093e \u0935\u093f\u0936\u093f\u0937\u094d\u091f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u0947 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u0947\u0935\u093e \u0915\u0947 \u0906\u092f\u093e\u0924 \u0915\u094b \u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 (CGST) \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 2017 \u0915\u0940 \u0927\u093e\u0930\u093e 25 \u092e\u0947\u0902 \u092a\u0930\u093f\u092d\u093e\u0937\u093f\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u091c\u093f\u0938\u0915\u093e \u092e\u0924\u0932\u092c \u0939\u0948 \u0915\u0940, \u0938\u0947\u0935\u093e \u0915\u093e \u0906\u092f\u093e\u0924 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0947 \u092e\u0939\u0924\u094d\u0935 \u0915\u0947 \u0932\u093f\u090f \u0939\u094b\u0924\u093e \u0939\u0948, \u0905\u0930\u094d\u0925\u093e\u0924 \u090f\u0915 \u0935\u093f\u091a\u093e\u0930 \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948 \u092f\u093e \u0928\u0939\u0940\u0902 \u092d\u0940 \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0910\u0938\u0947 \u0939\u0940 \u0938\u0947\u0935\u093e \u0915\u0947 \u0906\u092f\u093e\u0924 \u0915\u094b \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092e\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h2 id=\"4\">\u0906\u092f\u093e\u0924 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0930\u093e\u0936\u093f <\/h2>\n\n\n\n<p>\u0906\u092a\u0915\u094b \u092a\u0924\u093e \u0939\u094b\u0917\u093e \u0915\u0940, <a rel=\"noreferrer noopener\" aria-label=\"\u090f\u091a\u090f\u0938\u090f\u0928 (\u0939\u093e\u0930\u094d\u092e\u094b\u0928\u093e\u0907\u091c\u094d\u0921 \u0938\u093f\u0938\u094d\u091f\u092e \u0911\u092b \u0928\u094b\u092e\u0947\u0928\u0915\u094d\u0932\u0947\u091a\u0930) (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%87%E0%A4%82-%E0%A4%8F%E0%A4%9A%E0%A4%8F%E0%A4%B8%E0%A4%8F%E0%A4%A8-%E0%A4%95%E0%A5%8B%E0%A4%A1\/\" target=\"_blank\">\u090f\u091a\u090f\u0938\u090f\u0928 (\u0939\u093e\u0930\u094d\u092e\u094b\u0928\u093e\u0907\u091c\u094d\u0921 \u0938\u093f\u0938\u094d\u091f\u092e \u0911\u092b \u0928\u094b\u092e\u0947\u0928\u0915\u094d\u0932\u0947\u091a\u0930)<\/a> \u0915\u094b\u0921 \u0915\u093e \u0915\u093e\u0930\u094d\u092f \u091c\u0940\u090f\u0938\u091f\u0940 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u092e\u093e\u0932 \u0915\u094b \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0905\u0928\u0941\u092d\u093e\u0917\u094b\u0902 \u092e\u0947\u0902 \u092c\u093e\u0901\u091f\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f, \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0915\u0930\u094d\u0924\u0935\u094d\u092f \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u0914\u0930 IGST \u0917\u0923\u0928\u093e \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0906\u092f\u093e\u0924 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u093e \u0935\u0930\u094d\u0917\u0940\u0915\u0930\u0923 \u0938\u093e\u092e\u0902\u091c\u0938\u094d\u092f \u0939\u094b\u0917\u093e\u0964 <\/p>\n\n\n\n<p>\u091c\u093f\u0938\u0915\u0947 \u0924\u0939\u0924, \u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u092f\u093e\u0924\u093f\u0924 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u092a\u0930 \u0926\u0947\u092f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u0930\u093e\u0936\u093f \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0914\u0930 \u092e\u093e\u0932 \u092a\u0930 \u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u0936\u0941\u0932\u094d\u0915 \u092a\u094d\u0930\u092d\u093e\u0930\u094d\u092f (\u0906\u0926\u0947\u092f) \u0915\u0947 \u0924\u0939\u0924 \u0932\u0917\u093e\u090f \u0917\u090f \u092e\u0942\u0932\u094d\u092f \u0914\u0930 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u092a\u0930 \u0928\u093f\u0930\u094d\u092d\u0930 \u0915\u0930\u0947\u0917\u0940\u0964 <\/p>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094d\u0937\u0924\u093f\u092a\u0942\u0930\u094d\u0924\u093f \u0909\u092a\u0915\u0930 \u0932\u0917\u093e\u0928\u0947 \u0915\u0947 \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u0938\u0947, \u0906\u092f\u093e\u0924\u093f\u0924 \u0932\u0947\u0916 \u0915\u093e \u092e\u0942\u0932\u094d\u092f, \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0914\u0930 \u092c\u0941\u0928\u093f\u092f\u093e\u0926\u0940 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0915\u0947 \u0924\u0939\u0924 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u092e\u0942\u0932\u094d\u092f \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930, \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f IGST \u0915\u094b <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%AE%E0%A5%81%E0%A4%86%E0%A4%B5%E0%A4%9C%E0%A4%BE-%E0%A4%89%E0%A4%AA%E0%A4%95%E0%A4%B0\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0941\u0906\u0935\u091c\u093e \u0909\u092a\u0915\u0930 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0941\u0906\u0935\u091c\u093e \u0909\u092a\u0915\u0930<\/a> \u0915\u0940 \u0917\u0923\u0928\u093e \u0915\u0947 \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u0938\u0947 \u092e\u0942\u0932\u094d\u092f \u092e\u0947\u0902 \u0928\u0939\u0940\u0902 \u091c\u094b\u0921\u093c\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/p>\n\n\n\n<h2 id=\"5\">\u0906\u092f\u093e\u0924 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u0917\u0923\u0928\u093e <\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0906\u092f\u093e\u0924 \u0915\u0940 \u0917\u0923\u0928\u093e \u0915\u0947 \u0932\u093f\u090f \u0906\u092a\u0915\u094b \u0939\u092e\u093e\u0930\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0926\u093f\u090f \u0917\u090f \u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0938\u092e\u091d\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u092e\u093e\u0928\u0915\u0930 \u091a\u0932\u093f\u090f \u0915\u0940 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0906\u092f\u093e\u0924 \u0915\u093f\u090f \u0917\u090f \u0938\u093e\u092e\u093e\u0928 \u0915\u093e \u092e\u0942\u0932\u094d\u092f 100 \u0930\u0941 \u0939\u0948\u0964 <\/li><li>\u0907\u0938 \u092a\u0930 \u092c\u0947\u0938\u093f\u0915 \u0915\u0938\u094d\u091f\u092e\u094d\u0938 \u0921\u094d\u092f\u0942\u091f\u0940 10% \u092e\u0942\u0932\u094d\u092f\u093e\u0928\u0941\u0938\u093e\u0930 \u0939\u0948\u0964<\/li><li><a rel=\"noreferrer noopener\" aria-label=\"\u090f\u0915\u0940\u0915\u0943\u0924 \u0915\u0930 \u0915\u0940 \u0926\u0930 (IGST)  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.3\" target=\"_blank\">\u090f\u0915\u0940\u0915\u0943\u0924 \u0915\u0930 \u0915\u0940 \u0926\u0930 (IGST) <\/a>18% \u0939\u0948\u0964<\/li><li>\u0924\u092c \u0926\u0947\u092f IGST \u0915\u0930 \u0915\u0940 \u0917\u0923\u0928\u093e \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0940 \u091c\u093e\u090f\u0917\u0940:-<ul><li>\u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u092f\u094b\u0917\u094d\u092f \u092e\u0942\u0932\u094d\u092f = 100 \u0930\u0941\u0964 <\/li><li>\u092e\u0942\u0932 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 (\u092c\u0940\u0938\u0940\u0921\u0940) = 10 \u0930\u0941\u0964 <\/li><li>IGST &#8211; \u0932\u0917\u093e\u0928\u0947 \u0915\u0947 \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u0938\u0947 \u092e\u0942\u0932\u094d\u092f 110 \u0930\u0941 \u0939\u094b\u0917\u0940\u0964 <\/li><li>\u091c\u0940\u090f\u0938\u091f\u0940 &#8211; \u090f\u0915\u0940\u0915\u0943\u0924 \u0915\u0930 = 10 \u0930\u0941 \u0915\u093e 18% \u0915\u093f \u0926\u0930 \u0938\u0947 19.80 \u0930\u0941 \u0939\u094b\u0917\u0940\u0964  <\/li><li>\u0924\u094b \u0915\u0941\u0932 \u0915\u0930 = 29.80 \u0930\u0941 \u0939\u094b\u0917\u093e\u0964 <\/li><\/ul><\/li><\/ul>\n\n\n\n<p>\u092f\u0926\u093f \u0938\u093e\u092e\u093e\u0928 \u0932\u0915\u094d\u091c\u0930\u0940 \u0909\u0924\u094d\u092a\u093e\u0926 \u0939\u0948\u0902 \u0914\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094d\u0937\u0924\u093f\u092a\u0942\u0930\u094d\u0924\u093f \u0909\u092a\u0915\u0930 \u092d\u0940 \u0932\u093e\u0917\u0942 \u0939\u0948, \u0924\u094b 110 \u0930\u0941 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094d\u0937\u0924\u093f\u092a\u0942\u0930\u094d\u0924\u093f \u0909\u092a\u0915\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0907\u0938 \u0938\u094d\u0925\u093f\u0924\u093f \u092e\u0947\u0902 IGST \u0928\u0939\u0940\u0902 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u092f\u0947\u0917\u093e\u0964 <\/p>\n\n\n\n<h2 id=\"6\">\u0906\u092f\u093e\u0924 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928<\/h2>\n\n\n\n<p>\u0906\u092f\u093e\u0924 \u092e\u093e\u0932 \u092a\u0930 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A4%BE-%E0%A4%AD%E0%A5%81%E0%A4%97%E0%A4%A4%E0%A4%BE%E0%A4%A8-%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87-%E0%A4%95%E0%A4%B0%E0%A5%87\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928<\/a> \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 1962 \u0915\u0947 \u0924\u0939\u0924 \u0938\u094d\u091f\u0947\u0936\u0928 \u0938\u0947 \u092e\u093e\u0932 \u0939\u091f\u093e\u0928\u0947 \u0924\u0915 \u0914\u0930 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0914\u0930 \u090f\u0915\u0940\u0915\u0943\u0924 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0930 \u0926\u0947\u092f \u0915\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u092c\u093e\u0926 \u0939\u0940 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930, \u0906\u092f\u093e\u0924\u0915 \u0915\u094b \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0938\u094d\u091f\u0947\u0936\u0928 \u0938\u0947 \u0917\u094b\u0926\u093e\u092e \u0924\u0915 \u092e\u093e\u0932 \u0928\u093f\u0915\u093e\u0932\u0928\u0947 \u0915\u0947 \u0938\u092e\u092f \u090f\u0915\u0940\u0915\u0943\u0924 \u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/p>\n\n\n\n<h2 id=\"7\">\u0906\u092f\u093e\u0924 \u0915\u0947 \u0932\u093f\u090f \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f<\/h2>\n\n\n\n<p>\u0906\u092a\u0915\u094b \u0936\u093e\u092f\u0926 \u092a\u0924\u093e \u0939\u094b\u0917\u093e \u0915\u0940, \u0905\u092a\u094d\u0930\u0924\u094d\u092f\u0915\u094d\u0937 \u0915\u0930 \u0915\u0947 \u0915\u0948\u0938\u094d\u0915\u0947\u0921\u093f\u0902\u0917 (\u0935\u094d\u092f\u093e\u092a\u0915) \u092a\u094d\u0930\u092d\u093e\u0935 \u0915\u094b \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%87%E0%A4%A8%E0%A4%AA%E0%A5%81%E0%A4%9F-%E0%A4%9F%E0%A5%88%E0%A4%95%E0%A5%8D%E0%A4%B8-%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A5%87%E0%A4%A1%E0%A4%BF%E0%A4%9F\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f (opens in a new tab)\">\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f<\/a> \u091c\u0940\u090f\u0938\u091f\u0940 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924 \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948 \u091c\u094b \u0915\u0940 \u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u0930\u0924\u093e \u0939\u0948 \u0915\u093f \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0928\u0942\u0928 \u0915\u093e \u0938\u0939\u0940 \u0922\u0902\u0917 \u0938\u0947 \u092a\u093e\u0932\u0928 \u0915\u0930\u0947\u0902\u0964 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0947 \u0906\u092f\u093e\u0924 \u092a\u0930 \u0932\u0917\u093e\u090f \u0917\u090f \u090f\u0915\u0940\u0915\u0943\u0924 \u0915\u0930 \u0915\u0947 \u0932\u093f\u090f \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u092d\u0940 \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u0948\u0964 <\/p>\n\n\n\n<p>\u0906\u092f\u093e\u0924 \u0915\u0947 \u0938\u092e\u092f \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f IGST \u0915\u093e \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0906\u092f\u093e\u0924\u0915 \u0915\u094b \u091c\u092e\u093e \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e \u0914\u0930 \u0909\u0938\u0940 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0926\u093e\u0924\u093e \u0926\u094d\u0935\u093e\u0930\u093e \u092c\u093e\u0939\u0930\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f (\u0906\u0909\u091f\u0935\u0930\u094d\u0921 \u0938\u092a\u094d\u0932\u093e\u0908) \u092a\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u0932\u093f\u090f \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f, \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u0932\u092c\u094d\u0927 \u0939\u094b\u0924\u093e \u0939\u0948, \u0932\u0947\u0915\u093f\u0928 \u0906\u092f\u093e\u0924\u0915 \u0926\u094d\u0935\u093e\u0930\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f \u092c\u0947\u0938\u093f\u0915 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 (BCD) \u0915\u0947 \u0932\u093f\u090f \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u093e \u0926\u093e\u0935\u093e \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<h2 id=\"8\">\u0906\u092f\u093e\u0924 \u0938\u093e\u092e\u093e\u0928 \u092a\u0930 IGST \u0914\u0930 \u0938\u0947\u0938 \u0915\u0948\u0938\u0947 \u0932\u0917\u0924\u093e \u0939\u0948\u0902?<\/h2>\n\n\n\n<p>\u0915\u093f\u0938\u0940 \u092d\u0940 \u0938\u093e\u092e\u093e\u0928 \u0915\u0947 \u092e\u0942\u0932 \u0936\u0941\u0932\u094d\u0915 \u0915\u0947 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u092d\u093e\u0930\u0924 \u0926\u0947\u0936 \u0915\u0947 \u0924\u0939\u0924 \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u0906\u092f\u093e\u0924 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0947 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u092a\u0930 IGST \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f, <a rel=\"noreferrer noopener\" aria-label=\"IGST  (opens in a new tab)\" href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%95%E0%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.3\" target=\"_blank\">IGST <\/a>\u0915\u0940 \u0917\u0923\u0928\u093e \u0915\u0947 \u0932\u093f\u090f \u092e\u093e\u0932 \u0915\u093e \u092e\u0942\u0932\u094d\u092f \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0939\u094b\u0924\u093e \u0939\u0948:-<\/p>\n\n\n\n<ul><li>\u092e\u093e\u0932 \u0915\u0940 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0942\u0932\u094d\u092f \u0915\u0940 \u0917\u0923\u0928\u093e \u0915\u0947 \u0932\u093f\u090f = \u092e\u093e\u0932 \u0915\u0947 \u092e\u0942\u0932 \u092e\u0942\u0932\u094d\u092f + \u092e\u0942\u0932 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 + \u0915\u093f\u0938\u0940 \u092d\u0940 \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0924\u0939\u0924 \u092e\u093e\u0932 \u092a\u0930 \u092a\u094d\u0930\u092d\u093e\u0930\u094d\u092f \u0915\u093f\u0938\u0940 \u092d\u0940 \u0938\u092e\u092f \u0932\u093e\u0917\u0942 \u0939\u094b\u0928\u0947 \u0915\u0940 \u0938\u094d\u0925\u093f\u0924\u093f \u092e\u0947\u0902\u0964 <\/li><\/ul>\n\n\n\n<p><strong>\u0907\u0938\u0940 \u092a\u094d\u0930\u0915\u093e\u0930, \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u093e \u092e\u0942\u0932\u094d\u092f \u091c\u093f\u0938 \u092a\u0930 GST \u0909\u092a\u0915\u0930 \u0915\u0940 \u0917\u0923\u0928\u093e \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948:<\/strong>&#8211;<\/p>\n\n\n\n<ul><li>\u092e\u093e\u0932 \u0915\u0940 <a href=\"https:\/\/leadingfile.com\/hi\/%E0%A4%9C%E0%A5%80%E0%A4%8F%E0%A4%B8%E0%A4%9F%E0%A5%80-%E0%A4%89%E0%A4%AA%E0%A4%95%E0%A4%B0-%E0%A4%B8%E0%A5%87%E0%A4%B8-%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0909\u092a\u0915\u0930 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0909\u092a\u0915\u0930<\/a> \u092e\u0942\u0932\u094d\u092f \u0915\u0940 \u0917\u0923\u0928\u093e \u0915\u0947 \u0932\u093f\u090f = \u092e\u093e\u0932 \u0915\u093e \u092e\u0942\u0932 \u092e\u0942\u0932\u094d\u092f + \u092e\u0942\u0932 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 + \u0915\u093f\u0938\u0940 \u092d\u0940 \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0924\u0939\u0924 \u092e\u093e\u0932 \u092a\u0930 \u092a\u094d\u0930\u092d\u093e\u0930\u094d\u092f \u0915\u094b\u0908 \u092d\u0940 \u0938\u092e\u092f \u0932\u093e\u0917\u0942 \u0939\u094b\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f\u0964<\/li><\/ul>\n\n\n\n<p>\u091c\u0948\u0938\u093e \u0915\u093f \u0906\u092a \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902, \u091c\u0940\u090f\u0938\u091f\u0940 \u0909\u092a\u0915\u0930 \u0915\u0940 \u0917\u0923\u0928\u093e \u0915\u0947 \u0932\u093f\u090f \u092e\u093e\u0932 \u0915\u0947 \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u092e\u0942\u0932\u094d\u092f \u092e\u0947\u0902 \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0928\u0939\u0940\u0902 \u091c\u094b\u0921\u093c\u093e \u0917\u092f\u093e \u0939\u0948\u0964<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924, \u092d\u093e\u0930\u0924 \u0915\u0947 \u0915\u094d\u0937\u0947\u0924\u094d\u0930 \u092e\u0947\u0902 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0906\u092f\u093e\u0924 \u0915\u094b \u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u091f\u0948\u0915\u094d\u0938 \u0915\u094b \u0906\u0915\u0930\u094d\u0937\u093f\u0924 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u092f\u093e \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092e\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u092f\u093e \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0906\u092f\u093e\u0924 \u0915\u094b \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u092e\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u091c\u094b \u0915\u0940 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content=\"Leading File\" \/>\n<meta property=\"article:published_time\" content=\"2020-02-03T09:40:16+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-02-03T09:40:19+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/02\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u0906\u092f\u093e\u0924-\u0915\u094d\u092f\u093e-\u0939\u094b\u0924\u093e-\u0939\u0948-_-1024x644.jpg\" \/>\n<meta name=\"author\" content=\"\u0938\u0902\u092a\u093e\u0926\u0915\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0926\u094d\u0935\u093e\u0930\u093e \u0932\u093f\u0916\u093f\u0924\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u0938\u0902\u092a\u093e\u0926\u0915\" \/>\n<script type=\"application\/ld+json\" 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