{"id":3445,"date":"2020-02-26T09:59:08","date_gmt":"2020-02-26T09:59:08","guid":{"rendered":"https:\/\/leadingfile.com\/hi\/?p=3445"},"modified":"2020-02-26T09:59:11","modified_gmt":"2020-02-26T09:59:11","slug":"%e0%a4%91%e0%a4%9f%e0%a5%8b%e0%a4%ae%e0%a5%8b%e0%a4%ac%e0%a4%be%e0%a4%87%e0%a4%b2-%e0%a4%aa%e0%a4%b0-%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80","status":"publish","type":"post","link":"https:\/\/leadingfile.com\/hi\/%e0%a4%91%e0%a4%9f%e0%a5%8b%e0%a4%ae%e0%a5%8b%e0%a4%ac%e0%a4%be%e0%a4%87%e0%a4%b2-%e0%a4%aa%e0%a4%b0-%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80\/","title":{"rendered":"\u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092a\u094d\u0930\u092d\u093e\u0935"},"content":{"rendered":"\n<p>\u092e\u093e\u0932 \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 (GST) \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092e\u0947\u0902 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932 \u0909\u0926\u094d\u092f\u094b\u0917 \u0938\u0939\u093f\u0924 \u0905\u0927\u093f\u0915\u093e\u0902\u0936 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u092a\u0930 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 5%, 12%, 18% \u0914\u0930 28% \u0915\u0940 \u0915\u0908 \u0938\u094d\u0932\u0948\u092c \u0926\u0930\u094b\u0902 \u092a\u0930 \u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0915\u093e\u0930\u094b\u0902 \u092a\u0930 \u0938\u092c\u0938\u0947 \u092a\u094d\u0930\u093e\u0938\u0902\u0917\u093f\u0915 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 28% \u0939\u0948 \u091c\u094b \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0917\u0924 \u0914\u0930 \u0938\u093e\u0925 \u0939\u0940 \u0935\u093e\u0923\u093f\u091c\u094d\u092f\u093f\u0915 \u0909\u092a\u092f\u094b\u0917 \u0938\u0939\u093f\u0924 \u092e\u094b\u091f\u0930 \u0935\u093e\u0939\u0928\u094b\u0902 \u092a\u0930 \u0932\u093e\u0917\u0942 \u0939\u0948\u0964 <\/p>\n\n\n\n<p>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932 \u0909\u0926\u094d\u092f\u094b\u0917 \u090f\u0915 \u092c\u0939\u0941\u0924 \u092c\u0921\u093c\u093e \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u0939\u0948 \u091c\u094b \u0926\u0947\u0936 \u0915\u0940 \u092c\u0921\u093c\u0940 \u0906\u092c\u093e\u0926\u0940 \u0915\u0947 \u0932\u093f\u090f \u0908\u0902\u0927\u0928 \u0938\u0947 \u091a\u0932\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u093e\u0930\u094b\u0902 \u0914\u0930 \u092c\u093e\u0907\u0915 \u0915\u093e \u0939\u0930 \u0938\u093e\u0932 \u092c\u0921\u093c\u0940 \u0938\u0902\u0916\u094d\u092f\u093e \u092e\u0947\u0902 \u0909\u0924\u094d\u092a\u093e\u0926\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u0924\u094b \u0906\u091c \u0915\u0947 \u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e \u091c\u093e\u0928\u0947\u0902\u0917\u0947 \u0915\u0940, \u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092a\u094d\u0930\u092d\u093e\u0935 \u0915\u094d\u092f\u093e \u0939\u0948? \u0905\u0925\u0935\u093e \u0907\u0938 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 \u0915\u094d\u092f\u093e \u0939\u0948? \u0914\u0930 \u091c\u093e\u0928\u0947\u0902\u0917\u0947 \u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932 \u092a\u0930 \u092e\u0941\u0906\u0935\u091c\u093e \u0909\u092a\u0915\u0930 \u0915\u0948\u0938\u0947 \u0932\u0917\u0924\u093e \u0939\u0948? \u0907\u0928 \u0938\u092d\u0940 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \u091c\u093e\u0928\u0928\u0947 \u0915\u0940 \u0915\u094b\u0936\u093f\u0936 \u0915\u0930\u0947\u0902\u0917\u0947\u0964 <\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"576\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/02\/\u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932-\u092a\u0930-\u091c\u0940\u090f\u0938\u091f\u0940-\u0915\u093e-\u092a\u094d\u0930\u092d\u093e\u0935-1024x576.jpg\" alt=\"\u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092a\u094d\u0930\u092d\u093e\u0935 \" class=\"wp-image-3453\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/02\/\u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932-\u092a\u0930-\u091c\u0940\u090f\u0938\u091f\u0940-\u0915\u093e-\u092a\u094d\u0930\u092d\u093e\u0935-1024x576.jpg 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/02\/\u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932-\u092a\u0930-\u091c\u0940\u090f\u0938\u091f\u0940-\u0915\u093e-\u092a\u094d\u0930\u092d\u093e\u0935-300x169.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/02\/\u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932-\u092a\u0930-\u091c\u0940\u090f\u0938\u091f\u0940-\u0915\u093e-\u092a\u094d\u0930\u092d\u093e\u0935-768x432.jpg 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/02\/\u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932-\u092a\u0930-\u091c\u0940\u090f\u0938\u091f\u0940-\u0915\u093e-\u092a\u094d\u0930\u092d\u093e\u0935-1536x864.jpg 1536w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/02\/\u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932-\u092a\u0930-\u091c\u0940\u090f\u0938\u091f\u0940-\u0915\u093e-\u092a\u094d\u0930\u092d\u093e\u0935.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092a\u094d\u0930\u092d\u093e\u0935 <\/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. \u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932\u094d\u0938 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0928\u0947 \u0938\u0947 \u092a\u0939\u0932\u0947 \u091f\u0948\u0915\u094d\u0938 \u0926\u0930<\/a><\/li>\n<li><a href=\"#2\">2. \u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932 \u0909\u0926\u094d\u092f\u094b\u0917 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092a\u094d\u0930\u092d\u093e\u0935<\/a><\/li>\n<li><a href=\"#3\">3. \u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930<\/a><\/li>\n<li><a href=\"#4\">4. \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u0935\u093e\u0939\u0928\u094b\u0902 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930<\/a>\n<ul>\n<li><a href=\"#4.1\">4.1. \u0907\u0938\u094d\u0924\u0947\u092e\u093e\u0932 (\u0938\u0947\u0915\u0902\u0921 \u0939\u0948\u0902\u0921) \u0915\u093e\u0930\u094b\u0902 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940<\/a><\/li>\n<li><a href=\"#4.2\">4.2. \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u093f\u0915 \u0935\u093e\u0939\u0928\u094b\u0902 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#5\">5. \u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u092e\u0947\u0902 \u092e\u0941\u0906\u0935\u091c\u093e \u0909\u092a\u0915\u0930<\/a>\n<ul>\n<li><a href=\"#5.1\">5.1. \u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932 \u092a\u0930 \u092e\u0941\u0906\u0935\u091c\u093e \u0909\u092a\u0915\u0930<\/a><\/li>\n<li><a href=\"#5.2\">5.2. \u0915\u093e\u0930\u094b\u0902 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094d\u0937\u0924\u093f\u092a\u0942\u0930\u094d\u0924\u093f \u0909\u092a\u0915\u0930<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#6\">6. \u0928\u093f\u0937\u094d\u0915\u0930\u094d\u0937<\/a><\/li>\n<\/ul>\n<\/div>\n\n\n\n<h2 id=\"1\">\u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932\u094d\u0938 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0928\u0947 \u0938\u0947 \u092a\u0939\u0932\u0947 \u091f\u0948\u0915\u094d\u0938 \u0926\u0930 <\/h2>\n\n\n\n<p>\u0915\u094d\u092f\u093e \u0906\u092a\u0915\u094b \u092a\u0924\u093e \u0939\u0948 \u0915\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u0906\u0928\u0947 \u0938\u0947 \u092a\u0939\u0932\u0947 \u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932 \u092a\u0930 \u0915\u0930 \u0915\u0940 \u0926\u0930 \u0915\u094d\u092f\u093e \u0925\u0940? \u0907\u0938\u0938\u0947 \u091c\u093e\u0928\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0939\u092e\u0928\u0947 \u090f\u0915 \u0924\u093e\u0932\u093f\u0915\u093e \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0928\u0940\u091a\u0947 \u0906\u092a\u0915\u094b \u0938\u092e\u091d\u093e\u0928\u0947 \u0915\u093e \u092a\u094d\u0930\u092f\u093e\u0938 \u0915\u093f\u092f\u093e \u0939\u0948\u0964 \u092f\u093e\u0924\u094d\u0930\u0940 \u0935\u093e\u0939\u0928\u094b\u0902 \/ \u090f\u0938\u092f\u0942\u0935\u0940 \u092a\u0930 \u0932\u0917\u093e\u090f \u0917\u090f \u0915\u0930\u094b\u0902 \u0915\u0947 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u092a\u094d\u0930\u0915\u093e\u0930\u094b\u0902 \u0914\u0930 \u0926\u0930\u094b\u0902 \u0915\u094b \u0926\u0930\u094d\u0936\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u0924\u093e\u0932\u093f\u0915\u093e \u0928\u0940\u091a\u0947 \u0926\u0930\u094d\u0936\u093e\u0908 \u0917\u0908 \u0939\u0948\u0964 <\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u0916\u0902\u0921 <\/strong><\/td><td> <strong>\u091b\u094b\u091f\u0940 \u0915\u093e\u0930\u0947\u0902 (1200cc)<\/strong> <\/td><td> <strong>(1200cc \u0938\u0947 1500cc) \u0924\u0915 \u0915\u0940 \u092e\u093f\u0921-\u0938\u093e\u0907\u091c\u093c \u0915\u093e\u0930\u0947\u0902<\/strong><\/td><td> <strong>\u0932\u0917\u094d\u091c\u0930\u0940 \u0915\u093e\u0930\u0947\u0902 (1500cc)<\/strong><\/td><td> <strong>SUV \u0915\u093e (1500cc, 170mm) \u0915\u093e \u0917\u094d\u0930\u093e\u0909\u0902\u0921 \u0915\u094d\u0932\u0940\u092f\u0930\u0947\u0902\u0938<\/strong><\/td><\/tr><tr><td><strong>\u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 <\/strong><\/td><td> 12.50% <\/td><td> 24% <\/td><td> 27% <\/td><td> 30% <\/td><\/tr><tr><td> <strong>Nccd + \u0911\u091f\u094b \u0909\u092a\u0915\u0930 <\/strong> <\/td><td> 1.1% <\/td><td> 1.1% <\/td><td> 1.1% <\/td><td> 1.1% <\/td><\/tr><tr><td> <strong>\u0935\u0948\u091f<\/strong> <\/td><td> 14% <\/td><td> 14% <\/td><td> 14% <\/td><td> 14% <\/td><\/tr><tr><td><strong>\u0930\u094b\u0921 \u091f\u0948\u0915\u094d\u0938 <\/strong><\/td><td> \u0930\u093e\u091c\u094d\u092f \u0906\u0927\u093e\u0930\u093f\u0924 <\/td><td> \u0930\u093e\u091c\u094d\u092f \u0906\u0927\u093e\u0930\u093f\u0924 <\/td><td> \u0930\u093e\u091c\u094d\u092f \u0906\u0927\u093e\u0930\u093f\u0924 <\/td><td> \u0930\u093e\u091c\u094d\u092f \u0906\u0927\u093e\u0930\u093f\u0924 <\/td><\/tr><tr><td> <strong>\u092e\u094b\u091f\u0930 \u0935\u093e\u0939\u0928 \u0915\u0930<\/strong> <\/td><td> \u0930\u093e\u091c\u094d\u092f \u0906\u0927\u093e\u0930\u093f\u0924 <\/td><td> \u0930\u093e\u091c\u094d\u092f \u0906\u0927\u093e\u0930\u093f\u0924 <\/td><td> \u0930\u093e\u091c\u094d\u092f \u0906\u0927\u093e\u0930\u093f\u0924 <\/td><td> \u0930\u093e\u091c\u094d\u092f \u0906\u0927\u093e\u0930\u093f\u0924 <\/td><\/tr><tr><td><strong>\u0915\u0941\u0932 <\/strong><\/td><td> 28%(\u0932\u0917\u092d\u0917) <\/td><td> 39%<\/td><td> 42%<\/td><td> 45%<\/td><\/tr><tr><td><strong>\u0938\u0940\u091c\u0940\u090f\u0938\u091f\u0940 <\/strong><\/td><td> 9%<\/td><td> 9%<\/td><td>14%<\/td><td> 14%<\/td><\/tr><tr><td><strong>\u090f\u0938\u091c\u0940\u090f\u0938\u091f\u0940<\/strong><\/td><td> 9%<\/td><td> 9%<\/td><td> 14%<\/td><td> 14%<\/td><\/tr><tr><td> <strong>\u0915\u0941\u0932<\/strong><\/td><td> 18%<\/td><td> 18%<\/td><td> 28%<\/td><td> 28%<\/td><\/tr><tr><td><strong>\u0905\u0902\u0924\u0930<\/strong><\/td><td> 10%<\/td><td> 21%<\/td><td>14%<\/td><td>17%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0947 \u092a\u0939\u0932\u0947, \u0907\u0938\u094d\u0924\u0947\u092e\u093e\u0932 \u0915\u0940 \u0917\u0908 \u0915\u093e\u0930\u094b\u0902 \u0915\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u0928\u0947 \u0935\u0948\u091f \u0915\u094b \u0906\u0915\u0930\u094d\u0937\u093f\u0924 \u0915\u093f\u092f\u093e \u0914\u0930 \u0915\u0941\u091b \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u092e\u0947\u0902 \u092e\u093e\u0932 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0905\u0917\u094d\u0930\u093f\u092e \u0926\u0930 \u0914\u0930 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 (\u0935\u0948\u091f) \u0932\u093e\u0917\u0942 \u0928\u0939\u0940\u0902 \u0939\u0941\u0906\u0964 \u0915\u0908 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0928\u0947 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0928\u093f\u0935\u0947\u0936 \u0938\u0947 \u091c\u0941\u0921\u093c\u0940 \u092a\u094d\u0930\u094b\u0924\u094d\u0938\u093e\u0939\u0928 \u092f\u094b\u091c\u0928\u093e\u0913\u0902 \u0915\u0947 \u0938\u093e\u0925 \u092e\u0942\u0932 \u0909\u092a\u0915\u0930\u0923 \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e (\u0913\u0908\u090f\u092e) \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u093f\u090f\u0964 \u0907\u0938 \u092f\u094b\u091c\u0928\u093e \u0915\u0947 \u0926\u094b \u092e\u0941\u0916\u094d\u092f \u0918\u091f\u0915 \u0925\u0947 \u0935\u0948\u091f (\u0938\u0940\u090f\u0938\u091f\u0940 \u0932\u093f\u0902\u0915\u094d\u0921 \u0938\u092c\u094d\u0938\u093f\u0921\u0940) \u0914\u0930 \u092c\u093f\u0915\u094d\u0930\u0940 \u092a\u0930 \u0926\u0947\u092f \u092c\u094d\u092f\u093e\u091c \u092e\u0941\u0915\u094d\u0924 \u090b\u0923 \u091c\u0948\u0938\u0947 \u0918\u091f\u0915 \u0925\u0947\u0964 <\/p>\n\n\n\n<h2 id=\"2\">\u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932 \u0909\u0926\u094d\u092f\u094b\u0917 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092a\u094d\u0930\u092d\u093e\u0935<\/h2>\n\n\n\n<p>\u0915\u093e\u0930\u094b\u0902 \u0914\u0930 \u092c\u093e\u0907\u0915\u094b\u0902 (\u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932) \u092a\u0930 \u0905\u0902\u0924\u093f\u092e \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e \u0915\u0947 \u0932\u093f\u090f \u092a\u0942\u0930\u094d\u0935 \u092e\u0947\u0902 \u0935\u0938\u0942\u0932\u0947 \u0917\u090f \u0926\u094b \u0915\u0930\u094b\u0902 \u092e\u0947\u0902 26.50 \u0938\u0947 44% \u0915\u0940 \u0914\u0938\u0924 \u0926\u0930 \u0915\u0947 \u0938\u093e\u0925 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u0914\u0930 \u0935\u0948\u091f \u0932\u0917\u093e\u090f \u091c\u093e\u0924\u0947 \u0925\u0947, \u091c\u094b \u0915\u0940 18 \u0914\u0930 28% \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%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 \u0926\u0930\u094b\u0902 (opens in a new tab)\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930\u094b\u0902<\/a> \u0938\u0947 \u0905\u0927\u093f\u0915 \u0925\u0947\u0964 \u091c\u093f\u0938\u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e, \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0905\u0902\u0924\u093f\u092e \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e \u092a\u0930 \u0915\u0930 \u0915\u093e \u092c\u094b\u091d \u0915\u092e \u0939\u094b\u0928\u0947 \u0915\u0940 \u092a\u0942\u0930\u0940 \u0938\u0902\u092d\u093e\u0935\u0928\u093e \u0926\u093f\u0916\u093e\u0908 \u0926\u0947 \u0930\u0939\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<p><a rel=\"noreferrer noopener\" aria-label=\"\u0906\u092f\u093e\u0924\u0915\u094b\u0902\/\u0921\u0940\u0932\u0930\u094b\u0902 (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%86%e0%a4%af%e0%a4%be%e0%a4%a4\/\" target=\"_blank\">\u0906\u092f\u093e\u0924\u0915\u094b\u0902\/\u0921\u0940\u0932\u0930\u094b\u0902<\/a> \u0915\u094b \u0930\u093e\u0939\u0924 \u092e\u093f\u0932\u0947\u0917\u0940 \u0915\u094d\u092f\u094b\u0902\u0915\u093f \u0935\u0947 \u0906\u092f\u093e\u0924\u093f\u0924 \u092c\u093f\u0915\u094d\u0930\u0940 \u0935\u093e\u0932\u0947 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u092a\u0930 <a rel=\"noreferrer noopener\" aria-label=\"\u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f \u091c\u0940\u090f\u0938\u091f\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%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\">\u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f \u091c\u0940\u090f\u0938\u091f\u0940<\/a> \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0915\u094d\u0937\u092e \u0939\u094b\u0902\u0917\u0947, \u091c\u092c\u0915\u093f \u092a\u0939\u0932\u0947 \u0935\u0947 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u0914\u0930 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f \u0935\u0948\u091f \u0915\u093e \u0926\u093e\u0935\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u092f\u094b\u0917\u094d\u092f \u0925\u0947\u0964 \u0938\u094d\u091f\u0949\u0915 \u091f\u094d\u0930\u093e\u0902\u0938\u092b\u0930 \u092a\u0930 \u091a\u0941\u0915\u093e\u092f\u093e \u0917\u092f\u093e \u090f\u0915\u094d\u0938\u093e\u0907\u091c, \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0924\u0939\u0924 <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%A5%87-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%BE%E0%A4%B0\/#2.3\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 (IGST)  (opens in a new tab)\">\u0906\u0908\u091c\u0940\u090f\u0938\u091f\u0940 (IGST) <\/a>\u0926\u094d\u0935\u093e\u0930\u093e \u0915\u0935\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u092e\u093e\u0932 \u0915\u0940 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0905\u0917\u094d\u0930\u093f\u092e\u094b\u0902 \u092a\u0930 \u092d\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0930 \u0932\u0917\u0947\u0917\u093e\u0964 GST \u0915\u0947 \u0924\u0939\u0924 \u092c\u0947\u0939\u0924\u0930 \u0906\u092a\u0942\u0930\u094d\u0924\u093f \u0936\u094d\u0930\u0943\u0902\u0916\u0932\u093e \u0924\u0902\u0924\u094d\u0930 \u0915\u0947 \u0915\u093e\u0930\u0923 GST \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e\u0913\u0902 \u0915\u094b \u0938\u0938\u094d\u0924\u0947 \u0926\u093e\u092e\u094b\u0902 \u092a\u0930 \u0911\u091f\u094b \u092a\u093e\u0930\u094d\u091f\u094d\u0938 \u0916\u0930\u0940\u0926\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0947\u0917\u093e\u0964<\/p>\n\n\n\n<p>\u0915\u093e\u0930\u094b\u0902 \u0914\u0930 \u092c\u093e\u0907\u0915 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094b 28% \u092c\u094d\u0930\u0948\u0915\u0947\u091f \u0915\u0947 \u0924\u0939\u0924 \u0930\u0916\u093e \u0917\u092f\u093e \u0939\u0948 \u0914\u0930 \u090f\u0915 \u0905\u0932\u0917 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932 \u092a\u0930 \u0932\u0917\u093e\u090f \u0917\u090f <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>\u0915\u0940 \u0938\u0942\u091a\u0940 \u092d\u0940 \u092d\u093e\u0930\u0924 \u0938\u0930\u0915\u093e\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u0918\u094b\u0937\u093f\u0924 \u0915\u0940 \u0917\u0908 \u0939\u0948\u0964 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932 \u092a\u0930 \u0909\u092a\u0915\u0930 1 \u0938\u0947 15% \u0924\u0915 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0939\u092e\u0928\u0947 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932 \u092a\u0930 \u0932\u093e\u0917\u0942 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0909\u092a\u0915\u0930 \u0926\u0930\u094b\u0902 \u0915\u094b \u0938\u092e\u091d\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0924\u093e\u0932\u093f\u0915\u093e \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0938\u092e\u091d\u093e\u0928\u0947 \u0915\u093e \u092a\u094d\u0930\u092f\u093e\u0938 \u0915\u093f\u092f\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td><strong>\u0906\u0907\u091f\u092e <\/strong><\/td><td><strong>\u092a\u093f\u091b\u0932\u0940 \u0926\u0930<\/strong><\/td><td><strong>\u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u0926\u0930<\/strong><\/td><\/tr><tr><td>\u092a\u0947\u091f\u094d\u0930\u094b\u0932 \/ \u0938\u0940\u090f\u0928\u091c\u0940 \u092e\u094b\u091f\u0930 \u0935\u093e\u0939\u0928\u094b\u0902 \u092a\u0930 \u0909\u092a\u0915\u0930 (10-13 \u092f\u093e\u0924\u094d\u0930\u093f\u092f\u094b\u0902 \u0915\u0940 \u0915\u094d\u0937\u092e\u0924\u093e \u0914\u0930 \u0907\u0902\u091c\u0928 \u0915\u094d\u0937\u092e\u0924\u093e 1200 \u0938\u0940\u0938\u0940 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0928\u0939\u0940\u0902)<\/td><td><strong>15%<\/strong><\/td><td><strong>1%<\/strong><\/td><\/tr><tr><td>\u0921\u0940\u091c\u0932 \u092e\u094b\u091f\u0930 \u0935\u093e\u0939\u0928\u094b\u0902 \u092a\u0930 \u0909\u092a\u0915\u0930 (10-13 \u092f\u093e\u0924\u094d\u0930\u093f\u092f\u094b\u0902 \u0915\u0940 \u0915\u094d\u0937\u092e\u0924\u093e \u0914\u0930 \u0907\u0902\u091c\u0928 \u0915\u094d\u0937\u092e\u0924\u093e 1500 \u0938\u0940\u0938\u0940 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0928\u0939\u0940\u0902)<\/td><td><strong>15%<\/strong><\/td><td><strong>3%<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u0907\u0938 \u0928\u090f \u0928\u0935\u0940\u0928\u0924\u092e \u0905\u092a\u0921\u0947\u091f \u0915\u0947 \u0924\u0939\u0924 \u092e\u094b\u091f\u0930 \u0935\u093e\u0939\u0928 \u0915\u0940 \u0932\u0902\u092c\u093e\u0908 4000 \u092e\u093f\u092e\u0940 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0928\u0939\u0940\u0902 \u0939\u094b\u0928\u0940 \u091a\u093e\u0939\u093f\u090f\u0964 <\/p>\n\n\n\n<h2 id=\"3\">\u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 <\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u092c\u093e\u091c\u093e\u0930 \u092e\u0947\u0902 \u0932\u094b\u0917\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u092b\u093e\u092f\u0926\u0947\u092e\u0902\u0926 \u0938\u093e\u092c\u093f\u0924 \u0939\u094b \u0930\u0939\u093e \u0939\u0948\u0964 \u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932 \u0915\u0947 \u0905\u0902\u0926\u0930 \u0906\u0928\u0947 \u0935\u093e\u0932\u0940 \u091b\u094b\u091f\u0940 \u0915\u093e\u0930\u094b\u0902 \u091c\u0948\u0938\u0947 \u0911\u0932\u094d\u091f\u094b, \u0938\u0948\u0902\u091f\u094d\u0930\u094b, \u0928\u0948\u0928\u094b, \u0921\u0948\u091f\u0938\u0928 \u0917\u094b \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 28% \u0938\u0947 \u0905\u0927\u093f\u0915 \u0914\u0930 1% \u0915\u0947 \u0928\u094d\u092f\u0942\u0928\u0924\u092e \u0909\u092a\u0915\u0930 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u091a\u093e\u0930\u094d\u091c \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u091c\u093f\u0928 \u092c\u093e\u0907\u0915 \u092e\u0947\u0902 350CC \u0938\u0947 \u0905\u0927\u093f\u0915 \u0907\u0902\u091c\u0928 \u0939\u094b\u0924\u0947 \u0939\u0948\u0902 \u091c\u0948\u0938\u0947 \u0915\u093f Enfield 500CC \u092f\u093e \u0939\u093e\u0930\u094d\u0932\u0947 \u0921\u0947\u0935\u093f\u0921\u0938\u0928 \u0906\u0926\u093f \u092a\u0930 28% GST \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0914\u0930 3% \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0909\u092a\u0915\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 3% \u0938\u0947\u0938 \u092c\u094d\u0930\u0948\u0915\u0947\u091f \u0915\u0947 \u0924\u0939\u0924 \u092f\u0949\u091f, \u0935\u093f\u092e\u093e\u0928, \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0917\u0924 \u091c\u0947\u091f \u0915\u0947 \u092a\u094d\u0932\u0947\u0938\u092e\u0947\u0902\u091f \u0915\u094b \u0938\u092e\u091d\u0928\u093e \u092e\u0941\u0936\u094d\u0915\u093f\u0932 \u0939\u0948, \u091c\u093f\u0938\u092e\u0947\u0902 15% \u0938\u0947\u0938 \u0915\u0947 \u092c\u091c\u093e\u092f \u0907\u0902\u091c\u0928 1200CC \u0914\u0930 1500CC \u0935\u093e\u0932\u0940 \u091b\u094b\u091f\u0940 \u0915\u093e\u0930\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<p>\u0909\u0926\u094d\u092f\u094b\u0917 \u0915\u0940 \u092a\u094d\u0930\u0924\u093f\u0938\u094d\u092a\u0930\u094d\u0927\u093e\u0924\u094d\u092e\u0915 \u092a\u094d\u0930\u0915\u0943\u0924\u093f \u0915\u0947 \u0915\u093e\u0930\u0923, \u0915\u093e\u0930 \u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e\u0913\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u0908 \u092e\u0941\u092b\u094d\u0924 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u094b \u0935\u093e\u0930\u0902\u091f\u0940 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902\u0964 \u0907\u0928 \u092e\u0941\u092b\u094d\u0924 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0905\u0925\u0935\u093e \u0938\u0947\u0935\u093e\u0913\u0902 \u092a\u0930 \u092a\u093f\u091b\u0932\u0947 \u0915\u0930 \u0915\u093e\u0928\u0942\u0928\u094b\u0902 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0930 \u0928\u0939\u0940\u0902 \u0932\u0917\u093e\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u0932\u0947\u0915\u093f\u0928 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924, \u092e\u0941\u092b\u094d\u0924 \u0938\u0947\u0935\u093e\u0913\u0902 \u092a\u0930 \u0935\u093e\u0930\u0902\u091f\u0940 \u092d\u0940 \u0915\u0930\u093e\u0927\u093e\u0928 \u0915\u0947 \u0932\u093f\u090f \u092a\u093e\u0924\u094d\u0930 \u0939\u094b\u0902\u0917\u0947\u0964<\/p>\n\n\n\n<h2 id=\"4\">\u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u0935\u093e\u0939\u0928\u094b\u0902 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930<\/h2>\n\n\n\n<p>\u092f\u093e\u0924\u094d\u0930\u093f\u092f\u094b\u0902, \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u092f\u093e \u0915\u0943\u0937\u093f \u0909\u092a\u092f\u094b\u0917 \u0915\u0947 \u0932\u093f\u090f \u0921\u093f\u091c\u093c\u093e\u0907\u0928 \u0915\u093f\u090f \u0917\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u091c\u0948\u0938\u0947 \u0935\u093e\u0923\u093f\u091c\u094d\u092f\u093f\u0915 \u0935\u093e\u0939\u0928\u094b\u0902 \u092e\u0947\u0902 \u0906\u092e\u0924\u094c\u0930 \u092a\u0930 12% \u0938\u0947 \u0932\u0947\u0915\u0930 28% \u0924\u0915 \u0915\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0930 \u0926\u0930 \u0939\u094b\u0924\u0940 \u0939\u0948\u0964 \u0939\u092e\u093e\u0930\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0915\u0941\u091b \u092a\u094d\u0930\u092e\u0941\u0916 \u092e\u093e\u092e\u0932\u0947 \u0939\u0948\u0902 \u091c\u0939\u093e\u0902 12% \u091c\u0940\u090f\u0938\u091f\u0940 \u0932\u093e\u0917\u0942 \u0939\u0941\u0908 \u0939\u0948, \u0906\u092a \u0928\u0940\u091a\u0947 \u092c\u093f\u0902\u0926\u0941\u0913\u0902 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<ul><li>1800cc \u0938\u0947 \u0905\u0927\u093f\u0915 \u0907\u0902\u091c\u0928 \u0915\u094d\u0937\u092e\u0924\u093e \u0935\u093e\u0932\u0947 \u0905\u0930\u094d\u0927-\u091f\u094d\u0930\u0947\u0932\u0930\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0938\u0921\u093c\u0915 \u091f\u094d\u0930\u0948\u0915\u094d\u091f\u0930 \u0915\u094b \u091b\u094b\u0921\u093c\u0915\u0930 \u091f\u094d\u0930\u0948\u0915\u094d\u091f\u0930\u0964<\/li><li>\u0915\u0943\u0937\u093f \u092a\u094d\u0930\u092f\u094b\u091c\u0928\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0938\u094d\u0935-\u0932\u094b\u0921\u093f\u0902\u0917 \/ \u0938\u0947\u0932\u094d\u092b-\u0905\u0928\u0932\u094b\u0921\u093f\u0902\u0917 \u091f\u094d\u0930\u0947\u0932\u0930\u094b\u0902\u0964<\/li><\/ul>\n\n\n\n<p><strong>\u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0915\u0941\u091b \u092a\u094d\u0930\u092e\u0941\u0916 \u0909\u0926\u093e\u0939\u0930\u0923 \u0939\u0948\u0902 \u091c\u0939\u093e\u0902 \u0915\u093e\u0930\u094b\u0902 \u0914\u0930 \u0905\u0928\u094d\u092f \u0935\u093e\u0939\u0928\u094b\u0902 \u092a\u0930 18% GST \u0932\u093e\u0917\u0942 \u0939\u0948:<\/strong>&#8211;<\/p>\n\n\n\n<ul><li>\u0910\u0938\u0940 \u092c\u0938\u0947\u0902 \u091c\u094b \u0935\u093f\u0936\u0947\u0937 \u0930\u0942\u092a \u0938\u0947 \u0938\u093e\u0930\u094d\u0935\u091c\u0928\u093f\u0915 \u092a\u0930\u093f\u0935\u0939\u0928 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0909\u092a\u092f\u094b\u0917 \u0915\u0947 \u0932\u093f\u090f \u091c\u0948\u0935 \u0908\u0902\u0927\u0928 \u092a\u0930 \u091a\u0932\u0924\u0940 \u0939\u0948\u0902\u0964 <\/li><li>\u092a\u094d\u0930\u0936\u0940\u0924\u093f\u0924 \u092e\u094b\u091f\u0930 \u0935\u093e\u0939\u0928\u0964 <\/li><li>\u0935\u093f\u0936\u0947\u0937 \u092a\u094d\u0930\u092f\u094b\u091c\u0928 \u0915\u0947 \u0935\u093e\u0939\u0928 \u091c\u0948\u0938\u0947 \u0915\u094d\u0930\u0947\u0928 \u0932\u0949\u0930\u0940, \u092c\u094d\u0930\u0947\u0915\u0921\u093e\u0909\u0928 \u0932\u0949\u0930\u0940, \u0915\u0902\u0915\u094d\u0930\u0940\u091f-\u092e\u093f\u0915\u094d\u0938\u0930 \u0932\u0949\u0930\u0940, \u0906\u0926\u093f\u0964<\/li><li>\u0939\u0935\u093e\u0908 \u0905\u0921\u094d\u0921\u094b\u0902, \u0921\u0949\u0915, \u0915\u093e\u0930\u0916\u093e\u0928\u094b\u0902, \u0917\u094b\u0926\u093e\u092e\u094b\u0902, \u0906\u0926\u093f \u092a\u0930 \u0915\u092e \u0926\u0942\u0930\u0940 \u092a\u0930 \u092e\u093e\u0932 \u092a\u0930\u093f\u0935\u0939\u0928 \u0915\u0947 \u0932\u093f\u090f \u0906\u092e\u0924\u094c\u0930 \u092a\u0930 \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u090f \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u0909\u092a\u0915\u0930\u0923\u094b\u0902 \u0915\u094b \u0938\u0902\u092d\u093e\u0932\u0928\u0947 \u092f\u093e \u0909\u0920\u093e\u0928\u0947 \u0915\u0947 \u092c\u093f\u0928\u093e \u0938\u094d\u0935-\u091a\u093e\u0932\u093f\u0924 \u0915\u093e\u0930\u094d\u092f \u091f\u094d\u0930\u0915\u0964<\/li><li>\u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u091f\u094d\u0930\u0947\u0915\u094d\u091f\u0930 \u092a\u093e\u0930\u094d\u091f\u094d\u0938 \u091c\u093f\u0928\u092e\u0947\u0902 \u0917\u093f\u092f\u0930\u092c\u0949\u0915\u094d\u0938 \u0905\u0938\u0947\u0902\u092c\u0932\u0940, \u090f\u0915\u094d\u0938\u0932, \u092c\u094d\u0930\u0947\u0915 \u0905\u0938\u0947\u0902\u092c\u0932\u0940, \u092c\u0902\u092a\u0930, \u0915\u094d\u0932\u091a \u0905\u0938\u0947\u0902\u092c\u0932\u0940, \u0930\u0947\u0921\u093f\u090f\u091f\u0930 \u0905\u0938\u0947\u0902\u092c\u0932\u0940 \u0906\u0926\u093f \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964 <\/li><\/ul>\n\n\n\n<p><strong>\u0935\u093e\u0923\u093f\u091c\u094d\u092f\u093f\u0915 \u0909\u092a\u092f\u094b\u0917 \u0915\u0947 \u0932\u093f\u090f \u0915\u093e\u0930\u094b\u0902 \u0914\u0930 \u0905\u0928\u094d\u092f \u0935\u093e\u0939\u0928\u094b\u0902 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 28% \u0926\u0930 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u092e\u093e\u092e\u0932\u094b\u0902 \u092e\u0947\u0902 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u0940 \u0939\u0948:-<\/strong><\/p>\n\n\n\n<ul><li>1800cc \u0938\u0947 \u0905\u0927\u093f\u0915 \u0907\u0902\u091c\u0928 \u0915\u094d\u0937\u092e\u0924\u093e \u0935\u093e\u0932\u0947 \u0905\u0930\u094d\u0927-\u091f\u094d\u0930\u0947\u0932\u0930\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0938\u0921\u093c\u0915 \u091f\u094d\u0930\u0948\u0915\u094d\u091f\u0930 \u0906\u0926\u093f\u0964 <\/li><li>10 \u0932\u094b\u0917\u094b\u0902 \u092f\u093e \u0905\u0927\u093f\u0915 \u0932\u094b\u0917\u094b\u0902 \u0915\u0947 \u092a\u0930\u093f\u0935\u0939\u0928 \u0915\u0947 \u0932\u093f\u090f \u092e\u094b\u091f\u0930 \u0935\u093e\u0939\u0928 (\u091c\u0948\u0935 \u0908\u0902\u0927\u0928 \u0938\u0902\u091a\u093e\u0932\u093f\u0924 \u0938\u093e\u0930\u094d\u0935\u091c\u0928\u093f\u0915 \u092a\u0930\u093f\u0935\u0939\u0928 \u092c\u0938\u094b\u0902 \u0915\u094b \u091b\u094b\u0921\u093c\u0915\u0930)<\/li><li>\u092e\u093e\u0932 \u0915\u0947 \u092a\u0930\u093f\u0935\u0939\u0928 \u0915\u0947 \u0932\u093f\u090f \u092e\u094b\u091f\u0930 \u0935\u093e\u0939\u0928 (\u092a\u094d\u0930\u0936\u0940\u0924\u093f\u0924 \u092e\u094b\u091f\u0930 \u0935\u093e\u0939\u0928\u094b\u0902 \u0915\u094b \u091b\u094b\u0921\u093c\u0915\u0930)<\/li><li>\u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u092e\u094b\u091f\u0930 \u0935\u093e\u0939\u0928 \u092d\u093e\u0917\u094b\u0902 \u0914\u0930 \u0938\u0939\u093e\u092f\u0915 \u0909\u092a\u0915\u0930\u0923 (\u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u091f\u094d\u0930\u0948\u0915\u094d\u091f\u0930 \u092d\u093e\u0917\u094b\u0902 \u0915\u094b \u091b\u094b\u0921\u093c\u0915\u0930)<\/li><\/ul>\n\n\n\n<h3 id=\"4.1\">1. \u0907\u0938\u094d\u0924\u0947\u092e\u093e\u0932 (\u0938\u0947\u0915\u0902\u0921 \u0939\u0948\u0902\u0921) \u0915\u093e\u0930\u094b\u0902 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940<\/h3>\n\n\n\n<p>\u092e\u0942\u0932 \u0930\u0942\u092a \u0938\u0947 \u0909\u092a\u092f\u094b\u0917 (\u0938\u0947\u0915\u0902\u0921 \u0939\u0948\u0902\u0921) \u0915\u0940 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u0915\u093e\u0930\u094b\u0902 \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u0938\u092e\u093e\u0928 \u0926\u0930 \u0915\u0947 \u0938\u093e\u0925-\u0938\u093e\u0925 \u0928\u090f \u0935\u093e\u0939\u0928\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u094d\u0937\u0924\u093f\u092a\u0942\u0930\u094d\u0924\u093f \u0909\u092a\u0915\u0930 \u092d\u0940 \u0936\u093e\u092e\u093f\u0932 \u0925\u093e\u0964 \u0939\u093e\u0932\u093e\u0902\u0915\u093f, \u092c\u093e\u0926 \u092e\u0947\u0902 \u0907\u0938\u094d\u0924\u0947\u092e\u093e\u0932 \u0915\u0940 \u0917\u0908 \u0915\u093e\u0930 \u092c\u093e\u091c\u093e\u0930 \u0915\u094b \u092c\u0922\u093c\u093e\u0935\u093e \u0926\u0947\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0926\u0930\u094b\u0902 \u0915\u094b \u0915\u092e \u0915\u0930 \u0926\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092e\u0947\u0902 \u0932\u093e\u0917\u0942 \u0926\u0930\u094b\u0902 \u092e\u0947\u0902 \u091b\u094b\u091f\u0947 \u092a\u0942\u0930\u094d\u0935-\u0938\u094d\u0935\u093e\u092e\u093f\u0924\u094d\u0935 \u0935\u093e\u0932\u0947 \u0935\u093e\u0939\u0928\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f 12% \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902 \u0905\u0930\u094d\u0925\u093e\u0924\u094d 1200cc \u0924\u0915 \u0915\u0940 \u0907\u0902\u091c\u0928 \u0915\u094d\u0937\u092e\u0924\u093e \u0935\u093e\u0932\u0940 \u092a\u0947\u091f\u094d\u0930\u094b\u0932 \u0915\u093e\u0930\u0947\u0902 \u0914\u0930 1500cc \u0924\u0915 \u0915\u0940 \u0907\u0902\u091c\u0928 \u0915\u094d\u0937\u092e\u0924\u093e \u0935\u093e\u0932\u0940 \u0921\u0940\u091c\u0932 \u0915\u093e\u0930\u0947\u0902\u0964 \u0907\u0902\u091c\u0928 \u0915\u094d\u0937\u092e\u0924\u093e \u0935\u093e\u0932\u0940 \u0915\u093e\u0930\u094b\u0902 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u0932\u093e\u0917\u0942 \u0926\u0930 \u092a\u0947\u091f\u094d\u0930\u094b\u0932 \u0915\u0947 \u0932\u093f\u090f 1200cc \u0938\u0947 \u0905\u0927\u093f\u0915 \u0939\u0948 \u0914\u0930 \u0921\u0940\u091c\u0932 \u0915\u093e\u0930\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f 1500cc \u0905\u092c 18% \u0915\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 \u0932\u093e\u0917\u0942 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u091c\u092c\u0915\u093f \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930\u094b\u0902 \u092e\u0947\u0902 \u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0930\u0942\u092a \u0938\u0947 \u092a\u0939\u0932\u0947 \u0915\u0947 28% \u0915\u0930 \u0926\u0930 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u092e\u0947\u0902 \u092e\u0926\u0926 \u092e\u093f\u0932\u0940 \u0939\u0948, \u0939\u093e\u0932\u093e\u0902\u0915\u093f \u0938\u092c\u0938\u0947 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u092c\u0926\u0932\u093e\u0935 \u092e\u0941\u0906\u0935\u091c\u0947 \u0915\u0947 \u0909\u092a\u0915\u0930 \u0915\u0947 \u0932\u093f\u090f \u0932\u093e\u0917\u0942 \u0926\u0930\u094b\u0902 \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 25 \u091c\u0928\u0935\u0930\u0940 2018 \u0924\u0915, \u0938\u092d\u0940 \u092a\u094d\u0930\u092f\u0941\u0915\u094d\u0924 \u0915\u093e\u0930\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u094d\u0937\u0924\u093f\u092a\u0942\u0930\u094d\u0924\u093f \u0909\u092a\u0915\u0930, \u0906\u0915\u093e\u0930 \u0915\u0940 \u092a\u0930\u0935\u093e\u0939 \u0915\u093f\u090f \u092c\u093f\u0928\u093e, \u0936\u0942\u0928\u094d\u092f \u0938\u0947 \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e \u091c\u092c CENVAT \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0924\u0939\u0924 \u092f\u093e \u0915\u093f\u0938\u0940 \u092d\u0940 \u0905\u0928\u094d\u092f \u0915\u0930\u094b\u0902 \u0915\u0947 \u092c\u0926\u0932\u0947 \u092e\u0947\u0902 \u0915\u094b\u0908 \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0932\u093e\u092d \u0915\u093e \u0926\u093e\u0935\u093e \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u092a\u0939\u0932\u0947 \u0915\u093e\u0930 \u092a\u0930 GST \u0932\u093e\u0917\u0942 \u0939\u094b\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u092a\u094d\u0930\u092f\u0941\u0915\u094d\u0924 \u0915\u093e\u0930 \u0915\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u092a\u0930 \u0932\u093e\u0917\u0942 \u0915\u0930\u094b\u0902 \u0915\u0940 \u092a\u094d\u0930\u0924\u093f\u0928\u093f\u0927\u093f \u0938\u0942\u091a\u0940 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0939\u0948:-<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td><strong> \u0907\u0938\u094d\u0924\u0947\u092e\u093e\u0932 \u0915\u0940 \u0917\u0908 \u0915\u093e\u0930 \u0915\u0947 \u092a\u094d\u0930\u0915\u093e\u0930 <\/strong><\/td><td><strong>\u092a\u094d\u0930\u092f\u0941\u0915\u094d\u0924 \u0935\u093e\u0939\u0928 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 <\/strong><\/td><td><strong>\u092e\u0941\u0906\u0935\u091c\u093e \u0909\u092a\u0915\u0930 <\/strong><\/td><td><strong>\u0915\u0941\u0932 \u0932\u093e\u0917\u0942 \u0915\u0930<\/strong><\/td><\/tr><tr><td><strong>1200cc \u0924\u0915 \u0915\u0940 \u0907\u0902\u091c\u0928 \u0915\u094d\u0937\u092e\u0924\u093e \u0935\u093e\u0932\u0940 \u092a\u0947\u091f\u094d\u0930\u094b\u0932 \u0915\u093e\u0930<\/strong><\/td><td>12%<\/td><td>\u0928\u093f\u0932<\/td><td>12%<\/td><\/tr><tr><td><strong>1200cc \u0938\u0947 \u0905\u0927\u093f\u0915 \u0915\u0940 \u0907\u0902\u091c\u0928 \u0915\u094d\u0937\u092e\u0924\u093e \u0935\u093e\u0932\u0940 \u092a\u0947\u091f\u094d\u0930\u094b\u0932 \u0915\u093e\u0930<\/strong><\/td><td>18%<\/td><td> \u0928\u093f\u0932<\/td><td>18%<\/td><\/tr><tr><td><strong>1500cc \u0924\u0915 \u0907\u0902\u091c\u0928 \u0915\u094d\u0937\u092e\u0924\u093e \u0935\u093e\u0932\u0940 \u0921\u0940\u091c\u0932 \u0915\u093e\u0930<\/strong><\/td><td>12%<\/td><td> \u0928\u093f\u0932<\/td><td>12%<\/td><\/tr><tr><td><strong>1500cc \u0938\u0947 \u0905\u0927\u093f\u0915 \u0907\u0902\u091c\u0928 \u0915\u094d\u0937\u092e\u0924\u093e \u0935\u093e\u0932\u0940 \u0921\u0940\u091c\u0932 \u0915\u093e\u0930<\/strong><\/td><td>18%<\/td><td> \u0928\u093f\u0932<\/td><td>18%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"4.2\">2. \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u093f\u0915 \u0935\u093e\u0939\u0928\u094b\u0902 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930<\/h3>\n\n\n\n<p>\u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932 \u0938\u0947\u0915\u094d\u091f\u0930 \u0915\u0947 \u0905\u0902\u0926\u0930 \u0906\u0928\u0947 \u0935\u093e\u0932\u0947 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u093f\u0915 \u0935\u093e\u0939\u0928 (\u0908\u0935\u0940) \u092e\u0942\u0932 \u0930\u0942\u092a \u0938\u0947 \u092a\u094d\u0930\u092e\u0941\u0916 \u0938\u093e\u092e\u093e\u0928 \u091c\u0948\u0938\u0947 \u0908\u0935\u0940 \u091a\u093e\u0930\u094d\u091c\u0930 \u0914\u0930 \u0908\u0935\u0940 \u091a\u093e\u0930\u094d\u091c\u093f\u0902\u0917 \u0938\u094d\u091f\u0947\u0936\u0928\u094b\u0902 \u0915\u0940 \u092a\u0939\u0932\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 18% \u0925\u0940\u0964 \u0932\u0947\u0915\u093f\u0928, 27 \u091c\u0941\u0932\u093e\u0908 2019 \u0915\u094b \u0939\u0941\u0908 <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%B0%E0%A4%BF%E0%A4%B7%E0%A4%A6\/#8.13\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"36 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092c\u0948\u0920\u0915 (opens in a new tab)\">36 \u0935\u0940\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e\u0909\u0902\u0938\u093f\u0932 \u0915\u0940 \u092c\u0948\u0920\u0915<\/a> \u092e\u0947\u0902 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u093f\u0915 \u0935\u093e\u0939\u0928\u094b\u0902 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 \u0918\u091f\u093e\u0915\u0930 5% \u0915\u0930 \u0926\u0940 \u0917\u0908\u0964 <\/p>\n\n\n\n<p>\u091c\u093f\u0938\u0938\u0947 \u0915\u0940 \u0905\u092c \u0908\u0935\u0940 \u091a\u093e\u0930\u094d\u091c\u0930\u094d\u0938 \u0914\u0930 \u091a\u093e\u0930\u094d\u091c\u093f\u0902\u0917 \u0938\u094d\u091f\u0947\u0936\u0928\u094b\u0902 \u092a\u0930 5% \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 \u0932\u093e\u0917\u0942 \u0939\u0948\u0964 \u092f\u0939 \u0918\u091f\u0940 \u0939\u0941\u0908 \u0926\u0930 1 \u0905\u0917\u0938\u094d\u0924 2019 \u0938\u0947 \u092a\u094d\u0930\u092d\u093e\u0935\u0940 \u0939\u0948\u0964 \u092f\u0939 \u0927\u094d\u092f\u093e\u0928 \u0930\u0916\u0928\u093e \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0939\u0948 \u0915\u093f \u092f\u0939 5% \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 \u0938\u092d\u0940 \u0908\u0935\u0940 \u092a\u0930 \u0932\u093e\u0917\u0942 \u0939\u094b\u0917\u0940 \u091a\u093e\u0939\u0947 \u0935\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0917\u0924 \u0909\u092a\u092f\u094b\u0917 \u092f\u093e \u0935\u094d\u092f\u093e\u0935\u0938\u093e\u092f\u093f\u0915 \u0909\u092a\u092f\u094b\u0917 \u0915\u0947 \u0932\u093f\u090f \u0939\u0940 \u0915\u094d\u092f\u094b\u0902 \u0928 \u0939\u094b, \u0907\u0928 \u0938\u092d\u0940 \u092a\u0930 \u0932\u093e\u0917\u0942 \u0939\u094b\u0917\u0940\u0964<\/p>\n\n\n\n<h2 id=\"5\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u092e\u0947\u0902 \u092e\u0941\u0906\u0935\u091c\u093e \u0909\u092a\u0915\u0930<\/h2>\n\n\n\n<p><a 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)\" 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\">\u0915\u094d\u0937\u0924\u093f\u092a\u0942\u0930\u094d\u0924\u093f \u0909\u092a\u0915\u0930<\/a> \u090f\u0915 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u093e \u0915\u0930\u094d\u0924\u0935\u094d\u092f \u0939\u0948 \u091c\u094b \u0932\u093e\u0917\u0942 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0915\u0941\u091b \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u092a\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u0914\u0930 <a rel=\"noreferrer noopener\" aria-label=\"\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \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%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<\/a> \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0947 \u092d\u093e\u0917 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092a\u0947\u0936 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u0935\u0948\u091f \u0936\u093e\u0938\u0928 \u0915\u0947 \u0924\u0939\u0924, \u0909\u0924\u094d\u092a\u093e\u0926\u0915 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \/ \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u0947 \u0905\u0902\u0924\u0930-\u0930\u093e\u091c\u094d\u092f \u0939\u0938\u094d\u0924\u093e\u0902\u0924\u0930\u0923 \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 \u0915\u0930 \u090f\u0915\u0924\u094d\u0930 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u0915\u094d\u0937\u0924\u093f\u092a\u0942\u0930\u094d\u0924\u093f \u0909\u092a\u0915\u0930, \u091c\u0948\u0938\u093e \u0915\u093f \u0928\u093e\u092e \u0938\u0947 \u092a\u0924\u093e \u091a\u0932\u0924\u093e \u0939\u0948, \u091c\u0940\u090f\u0938\u091f\u0940 \u0936\u093e\u0938\u0928 (\u0935\u0948\u091f \u0936\u093e\u0938\u0928 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u092e\u0947\u0902) \u0915\u0947 \u0924\u0939\u0924 \u0938\u0902\u092d\u093e\u0935\u093f\u0924 \u0930\u093e\u091c\u0938\u094d\u0935 \u0928\u0941\u0915\u0938\u093e\u0928 \u0915\u0947 \u0932\u093f\u090f \u0930\u093e\u091c\u094d\u092f\u094b\u0902 (\u0928\u093f\u0930\u094d\u092e\u093e\u0924\u093e) \u0915\u094b \u0915\u094d\u0937\u0924\u093f\u092a\u0942\u0930\u094d\u0924\u093f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0921\u093f\u091c\u093c\u093e\u0907\u0928 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u092e\u0941\u0906\u0935\u091c\u093e \u0909\u092a\u0915\u0930 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092e\u0947\u0902 \u0915\u0941\u091b \u092a\u094d\u0930\u092e\u0941\u0916 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u092a\u0930 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0939\u0948 \u091c\u0948\u0938\u0947:-<\/p>\n\n\n\n<ul><li>\u092e\u094b\u091f\u0930 \u0917\u093e\u0921\u093c\u0940 (\u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932 \u0938\u0947\u0915\u094d\u091f\u0930)<\/li><li>\u0938\u094b\u0921\u093e &#8211; \u0935\u093e\u091f\u0930 (\u0938\u094b\u0921\u093e \u092a\u093e\u0928\u0940)<\/li><li>\u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0920\u094b\u0938 \u0908\u0902\u0927\u0928 \u091c\u0948\u0938\u0947 \u0915\u094b\u092f\u0932\u093e, \u092c\u094d\u0930\u093f\u0915\u0947\u091f, \u0913\u0935\u094b\u0907\u0921 \u0914\u0930 \u0905\u0928\u094d\u092f \u0915\u094b\u092f\u0932\u093e \u0921\u0947\u0930\u093f\u0935\u0947\u091f\u093f\u0935 \u0906\u0926\u093f\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%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\/#3.6\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0938\u093f\u0917\u0930\u0947\u091f \u0914\u0930 \u0924\u0902\u092c\u093e\u0915\u0942 \u0909\u0924\u094d\u092a\u093e\u0926\u094b\u0902 \u0938\u0939\u093f\u0924 (opens in a new tab)\">\u0938\u093f\u0917\u0930\u0947\u091f \u0914\u0930 \u0924\u0902\u092c\u093e\u0915\u0942 \u0909\u0924\u094d\u092a\u093e\u0926\u094b\u0902 \u0938\u0939\u093f\u0924<\/a>\u0964 <\/li><\/ul>\n\n\n\n<h3 id=\"5.1\">1. \u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932 \u092a\u0930 \u092e\u0941\u0906\u0935\u091c\u093e \u0909\u092a\u0915\u0930 <\/h3>\n\n\n\n<p>\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092a\u094d\u0930\u093e\u0935\u0927\u093e\u0928\u094b\u0902 \u0915\u0947 \u0924\u0939\u0924, \u0915\u094d\u0937\u0924\u093f\u092a\u0942\u0930\u094d\u0924\u093f \u0909\u092a\u0915\u0930 \u092d\u093e\u0930\u0924 \u0938\u0947 \u0926\u0942\u0938\u0930\u0947 <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%87%E0%A4%82-%E0%A4%A8%E0%A4%BF%E0%A4%B0%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%A4\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0926\u0947\u0936\u094b\u0902 \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 (opens in a new tab)\">\u0926\u0947\u0936\u094b\u0902 \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u092f\u093e\u0924<\/a> \u0915\u093f\u090f \u0917\u090f \u092e\u093e\u0932 \u092a\u0930 \u0932\u093e\u0917\u0942 \u0928\u0939\u0940\u0902 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0910\u0938\u0947 \u092e\u093e\u092e\u0932\u094b\u0902 \u092e\u0947\u0902, \u0928\u093f\u0930\u094d\u092f\u093e\u0924\u0915 \u0926\u094d\u0935\u093e\u0930\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u090f \u0917\u090f \u0915\u093f\u0938\u0940 \u092d\u0940 \u092e\u0941\u0906\u0935\u091c\u093e \u0909\u092a\u0915\u0930 \u0915\u094b \u0935\u093e\u092a\u0938 \u0915\u0930 \u0926\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 <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%82%E0%A4%AA%E0%A5%8B%E0%A4%9C%E0%A4%BF%E0%A4%B6%E0%A4%A8-%E0%A4%B8%E0%A5%8D%E0%A4%95%E0%A5%80%E0%A4%AE\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e (opens in a new tab)\">\u0930\u091a\u0928\u093e \u092f\u094b\u091c\u0928\u093e<\/a> \u0915\u0947 \u0924\u0939\u0924 <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\u0930\u0923 (opens in a new tab)\">\u092a\u0902\u091c\u0940\u0915\u0930\u0923<\/a> \u0915\u0947 \u0932\u093f\u090f \u091a\u0941\u0928\u0947 \u0917\u090f \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \/ \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0915\u094b \u0915\u094d\u0937\u0924\u093f\u092a\u0942\u0930\u094d\u0924\u093f \u0909\u092a\u0915\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u092d\u0940 \u0909\u0924\u094d\u0924\u0930\u0926\u093e\u092f\u0940 \u0928\u0939\u0940\u0902 \u0939\u0948\u0964 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092e\u0947\u0902, <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=\"(\u0938\u0947\u0938) \u0909\u092a\u0915\u0930 (opens in a new tab)\">(\u0938\u0947\u0938) \u0909\u092a\u0915\u0930<\/a> 1 \u091c\u0941\u0932\u093e\u0908 2022 \u0924\u0915 \u0932\u093e\u0917\u0942 \u0939\u094b\u0928\u093e \u0924\u092f \u0939\u0948, \u092f\u093e\u0928\u0940 1 \u091c\u0941\u0932\u093e\u0908 2017 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0932\u093e\u0917\u0942 \u0939\u094b\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 5 \u0935\u0930\u094d\u0937\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f\u0964<\/p>\n\n\n\n<h3 id=\"5.2\">2. \u0915\u093e\u0930\u094b\u0902 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094d\u0937\u0924\u093f\u092a\u0942\u0930\u094d\u0924\u093f \u0909\u092a\u0915\u0930<\/h3>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0905\u0932\u093e\u0935\u093e \u090f\u0915 \u0915\u094d\u0937\u0924\u093f\u092a\u0942\u0930\u094d\u0924\u093f \u0909\u092a\u0915\u0930 \u092d\u0940 \u0935\u093e\u0939\u0928 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0938\u092e\u092f \u0915\u093e\u0930\u094b\u0902 (\u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932 \u0938\u0947\u0915\u094d\u091f\u0930) \u092a\u0930 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0915\u094d\u0937\u0924\u093f\u092a\u0942\u0930\u094d\u0924\u093f \u0909\u092a\u0915\u0930 \u0914\u0930 GST \u0915\u094b \u0927\u094d\u092f\u093e\u0928 \u092e\u0947\u0902 \u0930\u0916\u0924\u0947 \u0939\u0941\u090f \u0928\u093f\u091c\u0940 \u0909\u092a\u092f\u094b\u0917 \u0915\u0947 \u0932\u093f\u090f \u0935\u093e\u0939\u0928\u094b\u0902 \u092a\u0930 \u0932\u093e\u0917\u0942 \u0915\u0930 \u0926\u0930\u094b\u0902 \u0915\u094b \u0926\u0930\u094d\u0936\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u090f\u0915 \u0924\u093e\u0932\u093f\u0915\u093e \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0939\u0948\u0964<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"\"><tbody><tr><td><strong>\u0935\u093e\u0939\u0928 (\u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932) \u0915\u0947 \u092a\u094d\u0930\u0915\u093e\u0930<\/strong><\/td><td><strong>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0940 \u0926\u0930<\/strong><\/td><td><strong>\u092e\u0941\u0906\u0935\u091c\u093e \u0909\u092a\u0915\u0930 <\/strong><\/td><td><strong>\u0915\u0941\u0932 \u0915\u0930 \u0926\u0947\u092f<\/strong><\/td><\/tr><tr><td><strong>\u092a\u0947\u091f\u094d\u0930\u094b\u0932 \/ CNG \/ LPG \u0915\u093e\u0930\u0947\u0902 1200cc \u0938\u0947 \u0915\u092e \u0914\u0930 \u0932\u0902\u092c\u093e\u0908 4 \u092e\u0940\u091f\u0930 \u0938\u0947 \u0915\u092e<\/strong><\/td><td>28%<\/td><td>1%<\/td><td>29%<\/td><\/tr><tr><td><strong>\u092a\u0947\u091f\u094d\u0930\u094b\u0932 \/ \u0938\u0940\u090f\u0928\u091c\u0940 \/ \u090f\u0932\u092a\u0940\u091c\u0940 \u0915\u093e\u0930\u0947\u0902 1200cc \u0938\u0947 \u0915\u092e \u0914\u0930 \u0932\u0902\u092c\u093e\u0908 4 \u092e\u0940\u091f\u0930 \u0938\u0947 \u0905\u0927\u093f\u0915<\/strong><\/td><td>28%<\/td><td>15%<\/td><td>43%<\/td><\/tr><tr><td><strong>1200cc (\u0932\u0902\u092c\u093e\u0908 \u0915\u0940 \u092a\u0930\u0935\u093e\u0939 \u0915\u093f\u090f \u092c\u093f\u0928\u093e) \u092a\u0947\u091f\u094d\u0930\u094b\u0932 \/ CNG \/ LPG \u0915\u093e\u0930<\/strong><\/td><td>28%<\/td><td>22%<\/td><td>50%<\/td><\/tr><tr><td><strong>\u0921\u0940\u091c\u0932 \u0915\u093e\u0930 1500cc \u0938\u0947 \u0915\u092e \u0914\u0930 \u0932\u0902\u092c\u093e\u0908 4 \u092e\u0940\u091f\u0930 \u0938\u0947 \u0915\u092e<\/strong><\/td><td>28%<\/td><td>3%<\/td><td>31%<\/td><\/tr><tr><td><strong>\u0921\u0940\u091c\u0932 \u0915\u093e\u0930 1500cc \u0938\u0947 \u0915\u092e \u0914\u0930 \u0932\u0902\u092c\u093e\u0908 4 \u092e\u0940\u091f\u0930 \u0938\u0947 \u0905\u0927\u093f\u0915<\/strong><\/td><td>28%<\/td><td>20%<\/td><td>48%<\/td><\/tr><tr><td><strong>1500cc \u0938\u0947 \u0905\u0927\u093f\u0915 \u0915\u0940 \u0915\u094d\u0937\u092e\u0924\u093e \u0935\u093e\u0932\u0940 \u0921\u0940\u091c\u0932 \u0915\u093e\u0930\u0947\u0902, 4 \u092e\u0940\u091f\u0930 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0915\u0940 \u0932\u0902\u092c\u093e\u0908 \u0914\u0930 170 \u092e\u093f\u092e\u0940 \u092f\u093e \u0909\u0938\u0938\u0947 \u0905\u0927\u093f\u0915 \u0915\u0940 \u0917\u094d\u0930\u093e\u0909\u0902\u0921 \u0915\u094d\u0932\u0940\u092f\u0930\u0947\u0902\u0938<\/strong><\/td><td>28%<\/td><td>22%<\/td><td>50%<\/td><\/tr><tr><td><strong>\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u093f\u0915 \u0915\u093e\u0930 (2 \u0914\u0930 3 \u092a\u0939\u093f\u092f\u093e \u0938\u0939\u093f\u0924 \u0938\u092d\u0940 \u0906\u0915\u093e\u0930)<\/strong><\/td><td>12%<\/td><td>\u0928\u093f\u0932<\/td><td>12%<\/td><\/tr><tr><td><strong>\u090f\u092e\u094d\u092c\u0941\u0932\u0947\u0902\u0938 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0909\u092a\u092f\u094b\u0917 \u0915\u0947 \u0932\u093f\u090f \u092b\u093f\u091f \u0915\u093f\u090f \u0917\u090f \u0935\u093e\u0939\u0928<\/strong><\/td><td>28%<\/td><td> \u0928\u093f\u0932<\/td><td>28%<\/td><\/tr><tr><td><strong>\u0925\u094d\u0930\u0940 \u0935\u094d\u0939\u0940\u0932\u0930 \u092e\u094b\u091f\u0930 \u091a\u093e\u0932\u093f\u0924 \u0935\u093e\u0939\u0928<\/strong><\/td><td>28%<\/td><td> \u0928\u093f\u0932<\/td><td>28%<\/td><\/tr><tr><td><strong>\u0939\u093e\u0907\u0921\u094d\u0930\u094b\u091c\u0928 \u0908\u0902\u0927\u0928 \u0938\u0947\u0932 \u0935\u093e\u0939\u0928\u094b\u0902 \u0938\u0939\u093f\u0924 \u0908\u0902\u0927\u0928 \u0938\u0947\u0932 \u0935\u093e\u0939\u0928<\/strong><\/td><td>12%<\/td><td> \u0928\u093f\u0932<\/td><td>12%<\/td><\/tr><tr><td><strong>350cc \u0924\u0915 \u0915\u0940 \u0907\u0902\u091c\u0928 \u0915\u094d\u0937\u092e\u0924\u093e \u0935\u093e\u0932\u0940 \u092e\u094b\u091f\u0930\u0938\u093e\u0907\u0915\u093f\u0932 \/ \u092e\u094b\u092a\u0947\u0921<\/strong><\/td><td>28%<\/td><td> \u0928\u093f\u0932<\/td><td>28%<\/td><\/tr><tr><td><strong>350cc \u0938\u0947 \u0905\u0927\u093f\u0915 \u0907\u0902\u091c\u0928 \u0915\u094d\u0937\u092e\u0924\u093e \u0935\u093e\u0932\u0940 \u092e\u094b\u091f\u0930\u0938\u093e\u0907\u0915\u093f\u0932\u0947\u0902<\/strong><\/td><td>28%<\/td><td>3%<\/td><td>31%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<blockquote class=\"wp-block-quote\"><p><strong>\u0927\u094d\u092f\u093e\u0928 \u0930\u0939\u0947:-<\/strong> \u0935\u093e\u0939\u0928 \u0935\u093f\u0928\u093f\u0930\u094d\u0926\u0947\u0936 \u092e\u094b\u091f\u0930 \u0935\u093e\u0939\u0928 \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 1988 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0939\u0948\u0902\u0964 \u0907\u0938\u0915\u0947 \u0924\u0939\u0924 \u0926\u0930\u0947\u0902 \u0938\u092e\u092f-\u0938\u092e\u092f \u092a\u0930 \u092c\u0926\u0932\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0909\u0924\u094d\u0924\u0930\u0926\u093e\u092f\u0940 \u0939\u094b\u0924\u0940 \u0939\u0948\u0902\u0964 \u0905\u0925\u0935\u093e  \u092f\u0939 \u0938\u0942\u091a\u0940 \u0938\u0902\u092a\u0942\u0930\u094d\u0923 \u0930\u0942\u092a \u0938\u0947 \u0928\u0939\u0940\u0902 \u0939\u0948\u0964<\/p><\/blockquote>\n\n\n\n<p>\u0909\u092a\u0930\u094b\u0915\u094d\u0924 \u0938\u0942\u091a\u0940 \u0938\u0947 \u092f\u0939 \u0938\u094d\u092a\u0937\u094d\u091f \u0939\u0948 \u0915\u093f \u092c\u0921\u093c\u0940 \u0907\u0902\u091c\u0928 \u0915\u094d\u0937\u092e\u0924\u093e \u0935\u093e\u0932\u0947 \u0921\u0940\u091c\u0932 \u0935\u093e\u0939\u0928\u094b\u0902 \u092e\u0947\u0902 \u0938\u092c\u0938\u0947 \u0905\u0927\u093f\u0915 \u092e\u0941\u0906\u0935\u091c\u093e \u0909\u092a\u0915\u0930 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0914\u0930 \u0909\u0928 \u092a\u0930 \u0932\u093e\u0917\u0942 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0940 \u0909\u091a\u094d\u091a\u0924\u092e \u0915\u0930 \u0926\u0930\u094b\u0902 \u092e\u0947\u0902 \u0935\u0943\u0926\u094d\u0927\u093f \u0939\u094b\u0924\u0940 \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u092a\u094d\u0930\u0924\u093f\u092a\u0942\u0930\u0915 \u0909\u092a\u0915\u0930 \u0915\u0940 \u0926\u0930 \u091b\u094b\u091f\u0940 \u0907\u0902\u091c\u0928 \u0915\u093e\u0930\u094b\u0902 \u0914\u0930 \u0915\u094d\u0932\u0940\u0928\u0930 \u092a\u094d\u0930\u094c\u0926\u094d\u092f\u094b\u0917\u093f\u0915\u093f\u092f\u094b\u0902 \u091c\u0948\u0938\u0947 \u092c\u093f\u091c\u0932\u0940 \/ \u0908\u0902\u0927\u0928 \u0938\u0947\u0932 \u0926\u094d\u0935\u093e\u0930\u093e \u0938\u0902\u091a\u093e\u0932\u093f\u0924 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u092e\u0947\u0902 \u0915\u092e \u0939\u0948\u0964<\/p>\n\n\n\n<h2 id=\"6\">\u0928\u093f\u0937\u094d\u0915\u0930\u094d\u0937<\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0939\u0932\u0947 \u0932\u0917\u093e\u090f \u0917\u090f \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0915\u0930\u094b\u0902 \u0915\u0940 \u0938\u0926\u0938\u094d\u092f\u0924\u093e \u0915\u0947 \u0915\u093e\u0930\u0923 \u0935\u093f\u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u0915\u093e\u0930\u094b\u0902 \u0914\u0930 \u092c\u093e\u0907\u0915 \u0915\u0940 \u0932\u093e\u0917\u0924 \u0915\u094b \u0915\u092e \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924, \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092e\u0947\u0902 \u0909\u092a\u092d\u094b\u0917 \u0915\u0940 \u0938\u094d\u0925\u093f\u0924\u093f \u092a\u0930 \u092e\u0942\u0932 \u0930\u093e\u091c\u094d\u092f \u0915\u0947 \u092c\u091c\u093e\u092f \u0915\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u091c\u094b \u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932 \u0909\u0926\u094d\u092f\u094b\u0917 \u0915\u0940 \u0935\u093f\u0915\u093e\u0938 \u0926\u0930 \u0915\u094b \u0924\u0947\u091c\u0940 \u0938\u0947 \u092c\u095d\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0947\u0917\u093e\u0964 <\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u092e\u093e\u0932 \u0914\u0930 \u0938\u0947\u0935\u093e \u0915\u0930 (GST) \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092e\u0947\u0902 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932 \u0909\u0926\u094d\u092f\u094b\u0917 \u0938\u0939\u093f\u0924 \u0905\u0927\u093f\u0915\u093e\u0902\u0936 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u092a\u0930 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 5%, 12%, 18% \u0914\u0930 28% \u0915\u0940 \u0915\u0908 \u0938\u094d\u0932\u0948\u092c \u0926\u0930\u094b\u0902 \u092a\u0930 \u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0915\u093e\u0930\u094b\u0902 \u092a\u0930 \u0938\u092c\u0938\u0947 \u092a\u094d\u0930\u093e\u0938\u0902\u0917\u093f\u0915 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 28% \u0939\u0948 \u091c\u094b \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0917\u0924 \u0914\u0930 \u0938\u093e\u0925 \u0939\u0940 \u0935\u093e\u0923\u093f\u091c\u094d\u092f\u093f\u0915 \u0909\u092a\u092f\u094b\u0917 \u0938\u0939\u093f\u0924 &#8230; <a title=\"\u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092a\u094d\u0930\u092d\u093e\u0935\" class=\"read-more\" href=\"https:\/\/leadingfile.com\/hi\/%e0%a4%91%e0%a4%9f%e0%a5%8b%e0%a4%ae%e0%a5%8b%e0%a4%ac%e0%a4%be%e0%a4%87%e0%a4%b2-%e0%a4%aa%e0%a4%b0-%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80\/\" aria-label=\"More on \u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092a\u094d\u0930\u092d\u093e\u0935\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[3],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092a\u094d\u0930\u092d\u093e\u0935? \u0905\u0925\u0935\u093e \u091c\u093e\u0928\u093f\u090f \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u0935\u093e\u0939\u0928\u094b\u0902 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930<\/title>\n<meta name=\"description\" content=\"\u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092a\u094d\u0930\u092d\u093e\u0935 \u0915\u094d\u092f\u093e \u0939\u0948? \u091c\u093e\u0928\u093f\u090f \u0911\u091f\u094b\u092e\u094b\u092c\u093e\u0907\u0932\u094d\u0938 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0938\u0947 \u092a\u0939\u0932\u0947 \u0926\u0930? \u0907\u0938\u094d\u0924\u0947\u092e\u093e\u0932 \u0915\u093e\u0930\u094b\u0902 \u092a\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0926\u0930 \u0914\u0930 \u092e\u0941\u0906\u0935\u091c\u093e \u0909\u092a\u0915\u0930 \u0915\u094d\u092f\u093e \u0939\u0948? \u0939\u093f\u0902\u0926\u0940 \u0932\u0947\u0916 \u092e\u0947\u0902 (in hindi)\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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