{"id":354,"date":"2019-09-12T06:27:25","date_gmt":"2019-09-12T06:27:25","guid":{"rendered":"https:\/\/leadingfile.com\/hi\/?p=354"},"modified":"2020-03-19T05:12:11","modified_gmt":"2020-03-19T05:12:11","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%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","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%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\/","title":{"rendered":"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u094d\u092f\u093e \u0939\u0948?"},"content":{"rendered":"\n<p class=\"has-text-align-left\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0906\u092a \u0938\u092d\u0940 \u091c\u093e\u0928\u0924\u0947 \u0939\u0948\u0902, \u091c\u094b \u0932\u0902\u092c\u0947 \u0938\u092e\u092f \u0938\u0947 \u0932\u093e\u0917\u0942 \u0939\u0948, \u0932\u0947\u0915\u093f\u0928 \u0907\u0938\u0915\u0947 \u092c\u093e\u0935\u091c\u0942\u0926, \u0915\u0908 \u0932\u094b\u0917 \u0910\u0938\u0947 \u092d\u0940 \u0939\u0948\u0902 \u091c\u093f\u0928\u094d\u0939\u0947\u0902 \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0915\u0908 \u092c\u093e\u0924\u094b\u0902 \u0915\u0940 \u092a\u0942\u0930\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0928\u0939\u0940\u0902 \u0939\u0948, \u0909\u0928\u092e\u0947\u0902 \u0938\u0947 \u090f\u0915 \u0939\u0948 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921\u0964<br>HSN \u0915\u094b\u0921 \u0915\u093e \u092e\u0924\u0932\u092c \u0939\u0948 \u091c\u094b GST \u0915\u0947 \u0924\u0939\u0924 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 \u0915\u094b \u0935\u0930\u094d\u0917\u0940\u0915\u0943\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u090f\u0915 \u0905\u0902\u0924\u0930\u094d\u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u0935\u093f\u0927\u093f \u0939\u0948 \u091c\u094b \u0915\u0930 \u0915\u0940 \u0926\u0930 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u092c\u0939\u0941\u0924 \u0909\u092a\u092f\u094b\u0917\u0940 \u0939\u0948\u0964 \u0906\u091c \u0915\u0947 \u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902 \u0939\u092e \u0907\u0938\u0940 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u092c\u093e\u0924 \u0915\u0930\u0947\u0902\u0917\u0947, \u0914\u0930 \u091c\u093e\u0928\u0947\u0902\u0917\u0947 \u0915\u0940, \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u094d\u092f\u093e \u0939\u0948? \u0907\u0938\u0915\u093e \u0915\u093e\u092e \u0915\u094d\u092f\u093e \u0939\u0948? \u0905\u0925\u0935\u093e \u0926\u093f\u0916\u0924\u093e \u0915\u0948\u0938\u093e \u0939\u0948?<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" width=\"1024\" height=\"585\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/What-is-GST-HSN-code-1024x585.jpg\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u094d\u092f\u093e \u0939\u0948?\" class=\"wp-image-3703\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/What-is-GST-HSN-code-1024x585.jpg 1024w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/What-is-GST-HSN-code-300x171.jpg 300w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/What-is-GST-HSN-code-768x439.jpg 768w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/What-is-GST-HSN-code-1536x878.jpg 1536w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2020\/03\/What-is-GST-HSN-code.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u094d\u092f\u093e \u0939\u0948?<\/figcaption><\/figure><\/div>\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. \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u094d\u092f\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#2\">2. \u091c\u0940\u090f\u0938\u091f\u0940 HSN \u0915\u094b\u0921 \u0915\u093e \u0915\u093e\u0930\u094d\u092f \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#3\">3. \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u094d\u092f\u094b\u0902 \u091c\u0930\u0941\u0930\u0940 \u0939\u0948?<\/a><\/li>\n<li><a href=\"#4\">4. HSN \u0915\u094b\u0921 \u0926\u093f\u0916\u0924\u093e \u0915\u0948\u0938\u093e \u0939\u0948?<\/a><\/li>\n<li><a href=\"#5\">5. \u091c\u0940\u090f\u0938\u091f\u0940 HSN \u0915\u094b\u0921 \u0915\u0947 \u0905\u0902\u0915\u094b\u0902 \u0915\u094b \u0938\u092e\u091d\u093f\u092f\u0947<\/a><\/li>\n<li><a href=\"#6\">6. \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0932\u093f\u0938\u094d\u091f \u0915\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u0940<\/a><\/li>\n<li><a href=\"#7\">7. \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 HSN \u0915\u094b\u0921<\/a><\/li>\n<li><a href=\"#8\">8. \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u0947 \u0924\u0939\u0924 \u0924\u0940\u0928-\u0938\u094d\u0924\u0930\u0940\u092f \u0938\u0902\u0930\u091a\u0928\u093e \u0915\u093e \u092a\u093e\u0932\u0928<\/a>\n<ul>\n<li><a href=\"#8.1\">8.1. \u0906\u092f 1.5 \u0915\u0930\u094b\u095c \u0938\u0947 \u0915\u092e<\/a><\/li>\n<li><a href=\"#8.2\">8.2. \u092e\u093e\u0932 \u0915\u0947 \u0932\u093f\u090f 2-\u0905\u0902\u0915\u0940\u092f \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921<\/a><\/li>\n<li><a href=\"#8.3\">8.3. \u092e\u093e\u0932 \u0915\u0947 \u0932\u093f\u090f 4 \u0905\u0902\u0915\u094b\u0902 \u0915\u093e \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921<\/a><\/li>\n<li><a href=\"#8.4\">8.4. 8 \u0905\u0902\u0915\u094b\u0902 \u0915\u093e \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#9\">9. \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0935\u0930\u094d\u0917\u0940\u0915\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u092f\u092e<\/a>\n<ul>\n<li><a href=\"#9.1\">9.1. \u0928\u093f\u092f\u092e \u090f\u0915<\/a><\/li>\n<li><a href=\"#9.2\">9.2. \u0928\u093f\u092f\u092e \u0926\u094b<\/a><\/li>\n<li><a href=\"#9.3\">9.3. \u0928\u093f\u092f\u092e 3 \u090f<\/a><\/li>\n<li><a href=\"#9.4\">9.4. \u0928\u093f\u092f\u092e 3 \u092c\u0940<\/a><\/li>\n<li><a href=\"#9.5\">9.5. \u0928\u093f\u092f\u092e \u091a\u093e\u0930<\/a><\/li>\n<li><a href=\"#9.6\">9.6. \u0928\u093f\u092f\u092e \u092a\u093e\u0901\u091a<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#10\">10. \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u0947 21 \u0916\u0902\u0921\u094b \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u093f\u090f<\/a><\/li>\n<li><a href=\"#11\">11. \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u0947 \u0932\u093e\u092d \u0915\u094d\u092f\u093e \u0939\u0948\u0902?<\/a><\/li>\n<\/ul>\n<\/li>\n<\/div>\n\n\n\n<h2 id=\"1\">\u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u094d\u092f\u093e \u0939\u0948?<\/h2>\n\n\n\n<p>\u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u093e \u092b\u0941\u0932 \u092b\u0949\u0930\u094d\u092e Harmonized System of Nomenclature \u0914\u0930 \u0939\u093f\u0902\u0926\u0940 \u092e\u0947\u0902 (\u0939\u093e\u0930\u094d\u092e\u094b\u0928\u093e\u0908\u0938\u094d\u0921 \u0938\u093f\u0938\u094d\u091f\u092e \u0911\u092b\u093c \u0928\u0949\u092e\u0947\u0928\u0915\u094d\u0932\u0947\u091a\u0930) \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 (GST) \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092c\u0947\u091a\u0940 \u091c\u093e \u0930\u0939\u0940 \u0939\u0930 \u0935\u0938\u094d\u0924\u0941 \u0915\u0947 \u0932\u093f\u090f \u0938\u0939\u0940 \u0935\u0930\u094d\u0917\u0940\u0915\u0930\u0923 \u0914\u0930 \u0909\u0928 \u092a\u0930 \u0932\u093e\u0917\u0942 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0940 <a rel=\"noreferrer noopener\" aria-label=\"\u091f\u0948\u0915\u094d\u0938 \u0915\u0940 \u0926\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%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\">\u091f\u0948\u0915\u094d\u0938 \u0915\u0940 \u0926\u0930<\/a> \u0915\u094b \u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u090f\u091a\u090f\u0938\u090f\u0928 (HSN) \u0915\u094b\u0921 \u092c\u0928\u093e\u092f\u0947 \u0917\u090f \u0939\u0948\u0964 \u092f\u0939 \u0915\u094b\u0921 2 \u0905\u0902\u0915, 4 \u0905\u0902\u0915, 6 \u0905\u0902\u0915 \u0914\u0930 8 \u0905\u0902\u0915 \u0915\u0947 \u0939\u094b \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964 \u092c\u0947\u091a\u0940 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u0939\u0930 \u0935\u0938\u094d\u0924\u0941 \u0915\u093e \u090f\u0915 \u0905\u0932\u0917 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094b\u0921 \u0924\u092f \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u0907\u0938\u0915\u093e \u092e\u0924\u0932\u092c \u0939\u0948 \u0915\u0940, \u0939\u0930 \u0935\u0938\u094d\u0924\u0941 \u092a\u0930 \u091f\u0948\u0915\u094d\u0938 \u0915\u0940 \u0926\u0930 \u0905\u0932\u0917 \u0939\u094b\u0917\u0940\u0964 \u092f\u0939\u0940 \u0915\u093e\u0930\u0923 \u0939\u0948 \u0915\u093f \u091f\u0948\u0915\u094d\u0938 \u0930\u0947\u091f \u0915\u0947 \u0935\u093f\u0935\u093e\u0926 \u0938\u0947 \u092c\u091a\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0915\u0947 \u0924\u0939\u0924 \u0905\u0932\u0917-\u0905\u0932\u0917 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0947 2 \u0939\u095b\u093e\u0930 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094b\u0921 \u092c\u0928\u093e\u092f\u0947 \u0917\u090f \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<blockquote class=\"wp-block-quote has-text-align-left is-style-default\"><p><strong>\u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0902:-<\/strong>\u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u093e \u0928\u093e\u092e\u0915\u0930\u0923 \u0921\u092c\u094d\u0932\u0942\u0938\u0940\u0913 (\u0935\u093f\u0936\u094d\u0935 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0938\u0902\u0917\u0920\u0928) \u0928\u0947 <em>\u092a\u0939\u0932\u0940 \u092c\u093e\u0930 1988<\/em> \u0915\u093f\u092f\u093e \u0925\u093e\u0964 \u092f\u0939 \u090f\u0915 \u092c\u0939\u0941\u0924 \u092c\u095c\u093e \u0935\u093f\u0936\u094d\u0935 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0938\u0902\u0917\u0920\u0928 \u0939\u0948\u0964 \u091c\u093f\u0938\u092e\u0947 181 \u0926\u0947\u0936 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0964 \u0907\u0938\u092e\u0947\u0902 \u0938\u0947 \u0924\u0940\u0928-\u091a\u094c\u0925\u093e\u0908 \u0926\u0947\u0936 \u0935\u093f\u0915\u093e\u0938\u0936\u0940\u0932 \u0939\u0948, \u091c\u094b\u0915\u093f \u0907\u0928\u092e\u0947 \u0938\u0947 \u0939\u092e\u093e\u0930\u093e \u0926\u0947\u0936 \u092d\u093e\u0930\u0924 \u092d\u0940 \u0906\u0924\u093e \u0939\u0948\u0964 \u092f\u0947 \u0924\u0940\u0928-\u091a\u094c\u0925\u093e\u0908 \u0935\u093f\u0915\u093e\u0938\u0936\u0940\u0932 \u0926\u0947\u0936 98 \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0935\u093f\u0936\u094d\u0935 \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u0947 \u0932\u093f\u090f \u0909\u0924\u094d\u0924\u0930\u0926\u093e\u092f\u0940 \u0939\u0948\u0964<\/p><\/blockquote>\n\n\n\n<h2 id=\"2\">\u091c\u0940\u090f\u0938\u091f\u0940 HSN \u0915\u094b\u0921 \u0915\u093e \u0915\u093e\u0930\u094d\u092f \u0915\u094d\u092f\u093e \u0939\u094b\u0924\u093e \u0939\u0948?<\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0947 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u093e \u0915\u093e\u0930\u094d\u092f \u0939\u0930 \u0935\u0938\u094d\u0924\u0941 \u0915\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u093e \u0938\u0939\u0940 \u0935\u0930\u094d\u0917\u0940\u0915\u0930\u0923 \u0914\u0930 \u0909\u0928 \u092a\u0930 \u0932\u093e\u0917\u0942 <a rel=\"noreferrer noopener\" aria-label=\"\u091f\u0948\u0915\u094d\u0938 \u0915\u0940 \u0926\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%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\">\u091f\u0948\u0915\u094d\u0938 \u0915\u0940 \u0926\u0930<\/a> \u0915\u094b \u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092c\u0928\u093e\u090f \u0917\u090f \u0939\u0948\u0902\u0964 \u092f\u0939 \u0915\u094b\u0921 2 \u0905\u0902\u0915\u094b\u0902, 4 \u0905\u0902\u0915\u094b\u0902, 6 \u0905\u0902\u0915\u094b\u0902 \u0914\u0930 8 \u0905\u0902\u0915\u094b\u0902 \u0915\u093e \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u092c\u0947\u091a\u0947 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0906\u0907\u091f\u092e \u0915\u093e \u090f\u0915 \u0905\u0932\u0917 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094b\u0921 \u0938\u0947\u091f \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0935\u0938\u094d\u0924\u0941 \u092a\u0930 \u091f\u0948\u0915\u094d\u0938 \u0915\u0940 \u0926\u0930 \u0905\u0932\u0917-\u0905\u0932\u0917 \u0939\u094b\u0924\u0940 \u0939\u0948, \u092f\u0939\u0940 \u0935\u091c\u0939 \u0939\u0948 \u0915\u093f \u091f\u0948\u0915\u094d\u0938 \u0926\u0930 \u0935\u093f\u0935\u093e\u0926 \u0938\u0947 \u092c\u091a\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u0947 \u0932\u0917\u092d\u0917 2 \u0939\u091c\u093e\u0930 \u0915\u094b\u0921 \u092c\u0928\u093e\u090f \u0917\u090f \u0939\u0948\u0902\u0964 \u091c\u093f\u0938\u0938\u0947 \u0906\u0917\u0947 \u091c\u093e\u0915\u0930 \u0915\u094b\u0908 \u0935\u093f\u0935\u093e\u0926 \u0915\u0940 \u0938\u094d\u0925\u093f\u0924\u093f \u0909\u0924\u094d\u092a\u0928\u094d\u0928 \u0928 \u0939\u094b \u0938\u0915\u0947\u0964<\/p>\n\n\n\n<p>\u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0906\u092a \u092a\u0924\u093e \u0932\u0917\u093e \u0938\u0915\u0924\u0947 \u0939\u0948\u0902 \u0915\u093f \u091c\u094b \u092c\u0947\u091a\u093e \u0917\u092f\u093e \u092e\u093e\u0932 \u0939\u0948 \u0909\u0938 \u092a\u0930 \u0915\u093f\u0924\u0928\u093e \u091f\u0948\u0915\u094d\u0938 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0907\u0938\u092e\u0947\u0902 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0935\u0938\u094d\u0924\u0941 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0905\u0932\u0917 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094b\u0921 \u0938\u0947\u091f \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f, \u092f\u0926\u093f \u092e\u0942\u0932\u094d\u092f \u0915\u0947 \u0932\u093f\u090f \u0915\u093e\u0930 \u092a\u0930 \u091f\u0948\u0915\u094d\u0938 \u0915\u0940 \u0926\u0930 5% \u0939\u0948, \u0924\u094b \u0915\u093e\u0930 \u0915\u0947 \u092d\u093e\u0917\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u091f\u0948\u0915\u094d\u0938 \u0915\u0940 \u0926\u0930 12% \u0939\u094b \u0938\u0915\u0924\u0940 \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f \u091c\u092c \u0915\u094b\u0908 \u0915\u093e\u0930 \u092c\u0947\u091a\u0924\u093e \u0939\u0948, \u0924\u094b \u0909\u0938\u0915\u093e \u091c\u0940\u090f\u0938\u091f\u0940 HSN \u0915\u094b\u0921 \u0905\u0932\u0917 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0914\u0930 \u091c\u092c \u0935\u0939 \u0915\u093e\u0930 \u0915\u0947 \u0915\u0941\u091b \u0939\u093f\u0938\u094d\u0938\u094b\u0902 \u0915\u094b \u092c\u0947\u091a\u0924\u093e \u0939\u0948 \u0924\u094b \u0909\u0938\u0915\u093e HSN (\u090f\u091a\u090f\u0938\u090f\u0928) \u0915\u094b\u0921 \u0905\u0932\u0917 \u0939\u094b\u0917\u093e\u0964 \u0907\u0938\u0940 \u0924\u0930\u0939, HSN (\u090f\u091a\u090f\u0938\u090f\u0928) \u0915\u094b\u0921 \u0914\u0930 \u0905\u0928\u094d\u092f \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u091c\u0948\u0938\u0947 <a rel=\"noreferrer noopener\" aria-label=\"\u0938\u094b\u0928\u0947 \u0915\u0947 \u0917\u0939\u0928\u0947 (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%b8%e0%a5%8b%e0%a4%a8%e0%a5%87-%e0%a4%aa%e0%a4%b0-%e0%a4%aa%e0%a5%8d%e0%a4%b0%e0%a4%ad%e0%a4%be%e0%a4%b5\/\" target=\"_blank\">\u0938\u094b\u0928\u0947 \u0915\u0947 \u0917\u0939\u0928\u0947<\/a>, \u0939\u0940\u0930\u0947-\u092e\u094b\u0924\u0940, \u091a\u093e\u0902\u0926\u0940 \u0906\u0926\u093f \u092a\u0930 \u091f\u0948\u0915\u094d\u0938 \u0915\u0940 \u0926\u0930 \u092d\u0940 \u092d\u093f\u0928\u094d\u0928 \u0939\u094b \u0938\u0915\u0924\u0940 \u0939\u0948\u0964 <\/p>\n\n\n\n<h2 id=\"3\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u094d\u092f\u094b\u0902 \u091c\u0930\u0941\u0930\u0940 \u0939\u0948?<\/h2>\n\n\n\n<p>\u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u093e \u092e\u0941\u0916\u094d\u092f \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u092a\u0942\u0930\u0947 \u0935\u093f\u0936\u094d\u0935 \u092e\u0947\u0902 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093f\u0924 \u0914\u0930 \u0924\u0930\u094d\u0915 \u0938\u0902\u0917\u0924 \u0924\u0930\u0940\u0915\u0947 \u0938\u0947 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u093e \u0935\u0930\u094d\u0917\u0940\u0915\u0930\u0923 \u0915\u0930\u0928\u093e \u0939\u0948\u0964 \u092f\u0939 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u094b \u090f\u0915 \u0938\u092e\u093e\u0928 \u0935\u0930\u094d\u0917\u0940\u0915\u0930\u0923 \u092e\u0947\u0902 \u0932\u093e\u0924\u093e \u0939\u0948 \u0914\u0930 \u0905\u0902\u0924\u0930\u094d\u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u0915\u094b \u0938\u0941\u0935\u093f\u0927\u093e\u091c\u0928\u0915 \u092c\u0928\u093e\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u092e\u0947\u0902 \u0932\u0917\u092d\u0917 5,000 \u0935\u0938\u094d\u0924\u0941 (\u0938\u092e\u0942\u0939) \u0939\u0948\u0902, \u091c\u093f\u0928\u092e\u0947\u0902 \u0938\u0947 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0915\u094b \u091b\u0939 \u0905\u0902\u0915\u094b\u0902 \u0915\u0947 \u0915\u094b\u0921 \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u0939\u091a\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u091c\u094b \u090f\u0915 \u0915\u093e\u0928\u0942\u0928\u0940 \u0914\u0930 \u0924\u093e\u0930\u094d\u0915\u093f\u0915 \u0938\u0902\u0930\u091a\u0928\u093e \u092e\u0947\u0902 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093f\u0924 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u092f\u0939 \u0938\u092e\u093e\u0928 \u0935\u0930\u094d\u0917\u0940\u0915\u0930\u0923 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u091a\u094d\u091b\u0940 \u0924\u0930\u0939 \u0938\u0947 \u092a\u0930\u093f\u092d\u093e\u0937\u093f\u0924 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0928\u093f\u092f\u092e\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%a8%e0%a4%bf%e0%a4%af%e0%a4%ae-2019\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0928\u093f\u092f\u092e\u094b\u0902 <\/a>\u0926\u094d\u0935\u093e\u0930\u093e \u0938\u092e\u0930\u094d\u0925\u093f\u0924 \u0939\u0948\u0964 \u092d\u093e\u0930\u0924 1971 \u0938\u0947 \u0935\u093f\u0936\u094d\u0935 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0938\u0902\u0917\u0920\u0928 (WCO) \u0915\u093e \u0938\u0926\u0938\u094d\u092f \u0939\u0948\u0964 \u092f\u0939 \u092e\u0942\u0932 \u0930\u0942\u092a \u0938\u0947 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0914\u0930 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u0915\u0947 \u0932\u093f\u090f \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u094b \u0935\u0930\u094d\u0917\u0940\u0915\u0943\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f 6-\u0905\u0902\u0915\u0940\u092f HSN \u0915\u094b\u0921 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930 \u0930\u0939\u093e \u0925\u093e\u0964 \u092c\u093e\u0926 \u092e\u0947\u0902 \u0915\u0938\u094d\u091f\u092e\u094d\u0938 \u0914\u0930 \u0938\u0947\u0902\u091f\u094d\u0930\u0932 \u090f\u0915\u094d\u0938\u093e\u0907\u091c (\u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0914\u0930 \u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915) \u0928\u0947 \u0915\u094b\u0921 \u0915\u094b \u0905\u0927\u093f\u0915 \u0909\u091a\u093f\u0924 \u092c\u0928\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0926\u094b \u0914\u0930 \u0905\u0902\u0915 \u091c\u094b\u095c \u0926\u093f\u090f \u091c\u093f\u0938\u0915\u0947 \u092a\u0930\u093f\u0923\u093e\u092e\u0938\u094d\u0935\u0930\u0942\u092a 8 \u0905\u0902\u0915\u094b\u0902 \u0915\u093e \u0935\u0930\u094d\u0917\u0940\u0915\u0930\u0923 \u0939\u0941\u0906\u0964<\/p>\n\n\n\n<p><strong>\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u094d\u092f\u094b\u0902 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0939\u0948?<\/strong><\/p>\n\n\n\n<p><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%8D%E0%A4%AF%E0%A4%BE-%E0%A4%B9%E0%A5%88\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u092d\u093e\u0930\u0924\u0940\u092f \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)\">\u092d\u093e\u0930\u0924\u0940\u092f \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940<\/a> \u0915\u0947 \u0924\u0939\u0924 \u092b\u0949\u0930\u094d\u092e 6 \u0915\u0947 \u0924\u0939\u0924 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u094b \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0935\u0930\u094d\u0917 \u092f\u093e \u0930\u0947\u091f\u0947\u0921 \u0935\u0930\u094d\u0917\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f 1211 \u0916\u0902\u0921\u094b\u0902 \u092e\u0947\u0902 \u0935\u093f\u092d\u093e\u091c\u093f\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u0906\u092a\u0915\u094b \u092a\u0924\u093e \u0939\u0948 \u0915\u0940 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0930 \u0915\u094b \u092a\u093e\u0901\u091a \u0935\u0930\u094d\u0917\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%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\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0915\u0930 \u0915\u094b \u092a\u093e\u0901\u091a \u0935\u0930\u094d\u0917\u094b\u0902<\/a>, 0%, 5%, 12%, 18% \u0914\u0930 28% \u092e\u0947\u0902 \u0935\u093f\u092d\u093e\u091c\u093f\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u092e\u093e\u0932 \u0915\u0940 \u0915\u0940\u092e\u0924\u0947\u0902 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0930\u0924\u0947 \u0938\u092e\u092f \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0909\u0924\u094d\u092a\u093e\u0926\u094b\u0902 \u092a\u0930 \u0915\u0930 \u0915\u0940 \u0938\u0939\u0940 \u0915\u0940\u092e\u0924 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0915\u0947 \u092e\u0949\u0932 (\u0915\u092e\u094b\u0921\u093f\u091f\u0940) \u0915\u0940 <a rel=\"noreferrer noopener\" aria-label=\"\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\">\u0906\u092a\u0942\u0930\u094d\u0924\u093f<\/a> \u0915\u0930\u0928\u093e \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u091c\u092c \u092e\u093e\u0932 \u0915\u094b \u092c\u0947\u091a\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926 \u090f\u0915 \u0930\u0938\u0940\u0926 \u0905\u0925\u0935\u093e <a rel=\"noreferrer noopener\" aria-label=\"\u092c\u093f\u0932 (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%ac%e0%a4%bf%e0%a4%b2-%e0%a4%95%e0%a5%8d%e0%a4%af%e0%a4%be-%e0%a4%b9%e0%a5%88\/\" target=\"_blank\">\u092c\u093f\u0932<\/a> \u091c\u093e\u0930\u0940 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0924\u094b \u0930\u0938\u0940\u0926 \u092e\u093e\u0932 \u0915\u0947 \u090f\u091a\u090f\u0938\u090f\u0928 \u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u0915\u094b \u092c\u0947\u091a \u0926\u0947\u0917\u0940\u0964 \u0905\u092c \u092f\u0939\u093e\u0902 \u0915\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u093f\u092f\u094b\u0902 \u0915\u094b \u0905\u092a\u0928\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u092c\u0947\u091a\u0947 \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u092e\u093e\u0932 \u0915\u093e \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u091c\u093e\u0928\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0938\u092c\u0938\u0947 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u092c\u093e\u0924 \u092f\u0939 \u0939\u0948 \u0915\u093f <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0911\u092b\u0932\u093e\u0907\u0928 \u0930\u093f\u091f\u0930\u094d\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%b0%e0%a4%bf%e0%a4%9f%e0%a4%b0%e0%a5%8d%e0%a4%a8-%e0%a4%95%e0%a5%88%e0%a4%b8%e0%a5%87-%e0%a4%ad%e0%a4%b0%e0%a5%87\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0911\u092b\u0932\u093e\u0907\u0928 \u0930\u093f\u091f\u0930\u094d\u0928<\/a> \u0926\u093e\u0916\u093f\u0932 \u0915\u0930\u0924\u0947 \u0938\u092e\u092f, \u0906\u092a\u0915\u094b \u092f\u0939 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0926\u0947\u0928\u0940 \u0939\u094b\u0917\u0940 \u0915\u093f \u0915\u094c\u0928 \u0938\u093e \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094b\u0921 \u092c\u0947\u091a\u093e \u0917\u092f\u093e \u0914\u0930 \u0915\u093f\u0924\u0928\u093e \u0916\u0930\u0940\u0926\u093e \u0917\u092f\u093e\u0964<\/p>\n\n\n\n<h2 id=\"4\">HSN \u0915\u094b\u0921 \u0926\u093f\u0916\u0924\u093e \u0915\u0948\u0938\u093e \u0939\u0948?<\/h2>\n\n\n\n<p>\u0939\u092e\u0928\u0947 \u0928\u0940\u091a\u0947 \u091a\u093f\u0924\u094d\u0930 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0938\u0947 \u0926\u0930\u094d\u0936\u093e\u092f\u093e \u0939\u0948 \u0915\u0940 \u0930\u0947\u0936\u092e \u0930\u0942\u092e\u093e\u0932 \u0915\u093e \u091c\u0940\u090f\u0938\u091f\u0940 HSN \u0915\u094b\u0921 \u0915\u0941\u091b \u0907\u0938 \u0924\u0930\u0939 \u0926\u093f\u0916\u0947\u0917\u093e\u0964 <\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" width=\"675\" height=\"375\" src=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/09\/Untitled-design-4.jpg\" alt=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921\" class=\"wp-image-561\" srcset=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/09\/Untitled-design-4.jpg 675w, https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/09\/Untitled-design-4-300x167.jpg 300w\" sizes=\"(max-width: 675px) 100vw, 675px\" \/><\/figure>\n\n\n\n<p>\u092f\u0947 \u0938\u0947\u0915\u094d\u0936\u0928 (Section) 11 \u092e\u0947\u0902 \u0915\u092a\u0921\u093c\u093e \u0914\u0930 \u0915\u092a\u0921\u093c\u093e \u0905\u0928\u0941\u091a\u094d\u091b\u0947\u0926 (Textile &amp; Textile Articles) \u092e\u0947\u0902 \u092a\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0906\u092a \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948 \u0915\u0940 \u092f\u0947 \u0915\u094b\u0921 8 \u0928\u0902\u092c\u0930 \u0915\u093e \u0939\u094b\u0924\u093e \u0939\u0948\u0964 <\/p>\n\n\n\n<ul><li>\u092a\u0939\u0932\u0947 \u0926\u094b \u0928\u0902\u092c\u0930 \u0905\u0927\u094d\u092f\u093e\u092f (Chapter) \u0915\u094b \u0926\u0930\u094d\u0936\u093e\u0924\u0947 \u0939\u0948\u0964 \u0930\u0947\u0936\u092e \u0930\u0942\u092e\u093e\u0932 \u0905\u0927\u094d\u092f\u093e\u092f 62 \u092a\u0930\u093f\u0927\u093e\u0928 \u0914\u0930 \u0915\u092a\u0921\u093c\u0947 \u0915\u0947 \u0938\u093e\u092e\u093e\u0928 \u0915\u0947 \u0932\u0947\u0916 (articles of apparel and clothing accessories) \u092e\u0947\u0902 \u0906\u0924\u093e \u0939\u0948\u0964<\/li><li>\u0926\u0942\u0938\u0930\u0947 \u0926\u094b \u0928\u0902\u092c\u0930 \u0936\u0940\u0930\u094d\u0937\u0915 (Heading) \u0915\u094b \u0926\u0930\u094d\u0936\u093e\u0924\u0947 \u0939\u0948 \u091c\u0948\u0938\u0947 \u0915\u0940 \u0907\u0938 \u091a\u093f\u0924\u094d\u0930 \u092e\u0947\u0902 13 \u0928\u0902\u092c\u0930 \u0936\u0940\u0930\u094d\u0937\u0915 \u0915\u0947 \u0930\u0942\u092e\u093e\u0932 (Handkerchiefs) \u092e\u0947\u0902 \u0906\u0924\u093e \u0939\u0948\u0964<\/li><li>\u0909\u0938\u0915\u0947 \u092c\u093e\u0926 90 \u0938\u0902\u0916\u094d\u092f\u093e \u0909\u092a \u0936\u0940\u0930\u094d\u0937\u0915 (Sub-Heading) \u0915\u0947 \u0905\u0928\u094d\u092f \u0938\u093e\u092e\u0917\u094d\u0930\u093f\u092f\u094b\u0902 \u0938\u0947 \u092c\u0928\u093e\u092f\u093e \u0917\u092f\u093e \u0939\u0948 (made from other materials) \u092e\u0947\u0902 \u0906\u0924\u093e \u0939\u0948\u0964<\/li><li>\u0932\u093e\u0938\u094d\u091f \u0938\u0902\u0916\u094d\u092f\u093e 90 \u0909\u092a-\u0909\u092a-\u0936\u0940\u0930\u094d\u0937\u0915 (Sub-Sub-Heading) \u0915\u0947 \u0905\u0928\u094d\u092f \u0935\u0938\u094d\u0924\u094d\u0930 \u0938\u093e\u092e\u0917\u094d\u0930\u0940 \u0915\u093e \u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u0915\u0930\u0928\u093e (made form other textile material) \u092e\u0947\u0902 \u0906\u0924\u093e \u0939\u0948\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"5\">\u091c\u0940\u090f\u0938\u091f\u0940 HSN \u0915\u094b\u0921 \u0915\u0947 \u0905\u0902\u0915\u094b\u0902 \u0915\u094b \u0938\u092e\u091d\u093f\u092f\u0947 <\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 HSN \u0915\u094b\u0921 \u0915\u0947 \u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u092e\u0947\u0902 <strong>21 \u0935\u0930\u094d\u0917 (Section)<\/strong> \u0939\u0948\u0902, \u091c\u093f\u0938\u092e\u0947\u0902 \u0915\u0940 <strong>99 \u0905\u0927\u094d\u092f\u093e\u092f (Chapter)<\/strong> \u0939\u0948\u0902, \u0932\u0917\u092d\u0917 <strong>1,244 \u0936\u0940\u0930\u094d\u0937\u0915 (Heading)<\/strong> \u0914\u0930 <strong>5,224 (Sub Heading) \u0909\u092a-\u0936\u0940\u0930\u094d\u0937\u0915<\/strong> \u0939\u0948\u0902\u0964 \u090f\u0915 \u0909\u092a\u092f\u094b\u0917\u0940 \u0935\u0938\u094d\u0924\u0941 \u0915\u093e \u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u0914\u0930 \u0924\u0915\u0928\u0940\u0915\u0940 \u0909\u0932\u091d\u0928 \u0909\u0938 \u0935\u0930\u094d\u0917 \u092f\u093e \u0905\u0927\u094d\u092f\u093e\u092f \u0915\u094b \u092a\u0930\u093f\u092d\u093e\u0937\u093f\u0924 \u0915\u0930\u0924\u0940 \u0939\u0948 \u091c\u094b \u0909\u0938\u0915\u0947 \u0905\u0902\u0926\u0930 \u0906\u0924\u0940 \u0939\u0948\u0964 \u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f, \u0938\u092d\u0940 \u092a\u094d\u0930\u093e\u0915\u0943\u0924\u093f\u0915 \u0935\u0938\u094d\u0924\u0941\u090f\u0901 \u091c\u0948\u0938\u0947 \u0938\u092c\u094d\u091c\u093f\u092f\u093e\u0901, \u092a\u0936\u0941 \u0909\u0924\u094d\u092a\u093e\u0926, \u0906\u0926\u093f \u0935\u0930\u094d\u0917 \u0915\u0947 \u092a\u0939\u0932\u0947 \u0915\u0940 \u0915\u0915\u094d\u0937\u093e\u0913\u0902 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0939\u0948\u0902, \u091c\u092c\u0915\u093f \u0914\u0926\u094d\u092f\u094b\u0917\u093f\u0915 \u092e\u0936\u0940\u0928\u0930\u0940 \u092c\u093e\u0926 \u0915\u0947 \u091a\u0930\u0923\u094b\u0902 \u092e\u0947\u0902 \u0926\u0947\u0916\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902\u0964 <\/p>\n\n\n\n<p>\u0935\u0930\u094d\u0917 \u0914\u0930 \u0905\u0927\u094d\u092f\u093e\u092f \u0915\u093e \u0936\u0940\u0930\u094d\u0937\u0915 \u092e\u093e\u0932 \u0915\u0940 \u0935\u094d\u092f\u093e\u092a\u0915 \u0936\u094d\u0930\u0947\u0923\u093f\u092f\u094b\u0902 \u0915\u093e \u0935\u0930\u094d\u0923\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u091c\u092c\u0915\u093f \u0939\u0947\u0921\u093f\u0902\u0917 \u0914\u0930 \u0938\u092c-\u0939\u0947\u0921\u093f\u0902\u0917 \u0909\u0924\u094d\u092a\u093e\u0926 \u0909\u0928\u094d\u0939\u0947\u0902 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \u092c\u092f\u093e\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964 \u0935\u0930\u094d\u0917 \u0915\u0940 \u0915\u0915\u094d\u0937\u093e\u090f\u0902 \u0915\u093e\u092b\u0940 \u092c\u095c\u0940 \u0935\u0930\u094d\u0917\u0940\u0915\u0943\u0924 \u0915\u0940 \u0917\u092f\u0940 \u0939\u0948\u0902\u0964 \u0926\u0942\u0938\u0930\u0940 \u0913\u0930, \u0905\u0927\u094d\u092f\u093e\u092f \u092e\u0947\u0902 \u0905\u0927\u093f\u0915 \u0905\u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0935\u0930\u094d\u0917\u0940\u0915\u0930\u0923 \u0939\u0948\u0964 \u091c\u093f\u0938 \u0924\u0930\u0939 \u0938\u0947\u0915\u094d\u0936\u0928 11 \u0915\u0947 \u091a\u0948\u092a\u094d\u091f\u0930 62 \u092e\u0947\u0902 \u0938\u092d\u0940 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0947 \u0935\u0938\u094d\u0924\u094d\u0930 \u0914\u0930 \u0915\u092a\u095c\u0947 \u0915\u0940 \u0935\u0938\u094d\u0924\u0941 \u0935\u0930\u094d\u0917\u0940\u0915\u0943\u0924 \u0939\u0948\u0902, \u091c\u094b\u0915\u093f \u092a\u0941\u0930\u0941\u0937\u094b\u0902 \u0914\u0930 \u092e\u0939\u093f\u0932\u093e\u0913\u0902 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0938\u0939\u093e\u092f\u0915 \u0939\u0948\u0964<\/p>\n\n\n\n<h2 id=\"6\">\u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0932\u093f\u0938\u094d\u091f \u0915\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u0940<\/h2>\n\n\n\n<p>\u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0938\u0947\u0915\u094d\u0936\u0928 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u091a\u0948\u092a\u094d\u091f\u0930 \u0915\u093e \u090f\u0915 \u0938\u092e\u0942\u0939 \u0939\u0948\u0964 \u0935\u0930\u094d\u0917 <strong>&#8216;<\/strong>\u092e\u093e\u0932<strong>&#8216;<\/strong> \u0915\u0940 \u090f\u0915 \u0935\u094d\u092f\u093e\u092a\u0915 \u0936\u094d\u0930\u0947\u0923\u0940 \u0915\u093e \u092a\u094d\u0930\u0924\u093f\u0928\u093f\u0927\u093f\u0924\u094d\u0935 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0914\u0930 \u0905\u0927\u094d\u092f\u093e\u092f <strong>&#8216;\u0938\u093e\u092e\u093e\u0928\u094b\u0902&#8217;<\/strong> \u0915\u0940 \u090f\u0915 \u0935\u093f\u0936\u0947\u0937 \u0935\u0930\u094d\u0917 \u0915\u093e \u0935\u0930\u094d\u0923\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964 \u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f, \u0938\u0947\u0915\u094d\u0936\u0928 15 \u092e\u0947\u0902 \u0906\u0927\u093e\u0930 \u0927\u093e\u0924\u0941 (\u092c\u0947\u0938 \u092e\u0948\u091f\u0932) \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0939\u0948, \u091c\u092c\u0915\u093f \u0938\u0947\u0915\u094d\u0936\u0928 15 \u0915\u0947 \u0905\u0902\u0926\u0930 \u0906\u0928\u0947 \u0935\u093e\u0932\u0947 \u091a\u0948\u092a\u094d\u091f\u0930 72 \u092e\u0947\u0902 \u0935\u093f\u0936\u0947\u0937 \u0930\u0942\u092a \u0938\u0947 \u0932\u094b\u0939\u0947 \u0914\u0930 \u0938\u094d\u091f\u0940\u0932 \u0915\u0947 \u0932\u093f\u090f \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u091a\u0948\u092a\u094d\u091f\u0930 \u0915\u094b \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0935\u093f\u0937\u092f \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0905\u0932\u0917-\u0905\u0932\u0917 \u0936\u0940\u0930\u094d\u0937\u0915\u094b\u0902 \u092e\u0947\u0902 \u0935\u093f\u092d\u093e\u091c\u093f\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f, \u091a\u0948\u092a\u094d\u091f\u0930 72 \u092e\u0947\u0902 \u0939\u0948\u0921\u093f\u0902\u0917 02 \u092e\u0947\u0902 \u092b\u0947\u0930\u094b \u092e\u093f\u0936\u094d\u0930 \u0927\u093e\u0924\u0941 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0939\u0948, \u0914\u0930 \u091a\u0948\u092a\u094d\u091f\u0930 72 \u092e\u0947\u0902 \u0939\u0948\u0921\u093f\u0902\u0917 29 \u092e\u0947\u0902 \u0905\u0928\u094d\u092f \u092e\u093f\u0936\u094d\u0930 \u0927\u093e\u0924\u0941 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0939\u0948\u0964 \u0906\u092a \u0928\u0940\u091a\u0947 \u0926\u0940 \u0917\u092f\u0940 \u092b\u093e\u0907\u0932 \u0938\u0947 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0932\u093f\u0938\u094d\u091f \u0921\u093e\u0909\u0928\u0932\u094b\u0921 \u0915\u0930\u0915\u0947 \u0938\u092d\u0940 \u0905\u0927\u094d\u092f\u093e\u0913\u0902 \u0915\u0947 \u090f\u091a\u090f\u0938\u090f\u0928 (HSN) \u0915\u094b\u0921 \u0926\u0947\u0916 \u0938\u0915\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<div class=\"wp-block-file aligncenter\"><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/09\/HSN-Code-List-for-GST-in-PDF.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"> \u091c\u0940\u090f\u0938\u091f\u0940-\u090f\u091a\u090f\u0938\u090f\u0928-\u0915\u094b\u0921-\u0932\u093f\u0938\u094d\u091f-PDF<\/a><a href=\"https:\/\/leadingfile.com\/hi\/wp-content\/uploads\/2019\/09\/HSN-Code-List-for-GST-in-PDF.pdf\" class=\"wp-block-file__button\" download>\u0921\u093e\u0909\u0928\u0932\u094b\u0921 \u0915\u0930\u0947\u0902 <\/a><\/div>\n\n\n\n<h2 id=\"7\">\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 HSN \u0915\u094b\u0921<\/h2>\n\n\n\n<p>\u0906\u0907\u092f\u0947 \u0939\u092e \u091c\u093e\u0928\u0924\u0947 \u0939\u0948 \u0915\u0940 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0948\u0938\u0947 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948? \u0905\u0925\u0935\u093e \u092f\u0947 \u0915\u093f\u0924\u0928\u0947 \u0928\u0902\u092c\u0930 \u0915\u093e \u0915\u094b\u0921 \u0939\u094b\u0924\u093e \u0939\u0948? \u0939\u092e \u091c\u093e\u0928\u0924\u0947 \u0939\u0948 \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%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\" rel=\"noreferrer noopener\" aria-label=\"\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092a\u094d\u0930\u092d\u093e\u0935 (opens in a new tab)\">\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u093e \u092a\u094d\u0930\u092d\u093e\u0935<\/a> \u092c\u0939\u0941\u0924 \u0939\u0940 \u0905\u091a\u094d\u091b\u093e \u0939\u0941\u0906 \u0939\u0948\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0928\u0947 \u092b\u093e\u0932\u0924\u0942 \u092e\u0947\u0902 \u0932\u0917\u0928\u0947 \u0935\u093e\u0932\u0947 \u091f\u0948\u0915\u094d\u0938 \u0938\u0947 \u092e\u0941\u0915\u094d\u0924\u093f \u0926\u0940 \u0939\u0948 \u091c\u093f\u0938\u0938\u0947 \u0915\u0940 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u092c\u0939\u0941\u0924 \u092a\u094d\u0930\u092d\u093e\u0935\u093f\u0924 \u0939\u0941\u090f \u0939\u0948\u0964 \u0914\u0930 \u0909\u092a\u092d\u094b\u0915\u094d\u0924\u093e \u092a\u0930 \u092c\u094b\u091d \u0915\u092e \u0939\u0941\u0906 \u0939\u0948\u0964 \u0915\u094d\u092f\u094b\u0915\u093f <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%8d%e0%a4%af%e0%a4%be-%e0%a4%b9%e0%a5%88\/\">\u091c\u0940\u090f\u0938\u091f\u0940<\/a> \u0928\u0947 \u0938\u092d\u0940 \u091f\u0948\u0915\u094d\u0938 \u0915\u094b \u090f\u0915 \u091f\u0948\u0915\u094d\u0938 \u092e\u0947\u0902 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928 \u0915\u0930 \u0926\u093f\u092f\u093e \u0939\u0948\u0964 \u091c\u093f\u0938\u0938\u0947 \u0915\u0940 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0915\u094b \u091c\u0917\u0939-\u091c\u0917\u0939 \u091f\u0948\u0915\u094d\u0938 \u0926\u0947\u0928\u0947 \u0915\u0940 \u0915\u094b\u0908 \u092d\u0940 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0928\u0939\u0940\u0902 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0938\u0947\u0902\u091f\u094d\u0930\u0932 \u090f\u0915\u094d\u0938\u093e\u0907\u091c (\u0915\u0947\u0902\u0926\u094d\u0930\u0940\u092f \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915) \u0930\u093f\u0935\u093e\u091c \u0915\u0947 \u0924\u0939\u0924 1986 \u0938\u0947 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0938\u093f\u0938\u094d\u091f\u092e \u0932\u093e\u0917\u0942 \u0939\u0941\u0906 \u0925\u093e\u0964 \u092a\u0939\u0932\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 HSN \u0915\u094b\u0921 6 \u0928\u0902\u092c\u0930 \u0915\u093e \u0939\u094b\u0924\u093e \u0925\u093e, \u092a\u0930\u0928\u094d\u0924\u0941 \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u0907\u0938 \u0915\u094b\u0921 \u092e\u0947\u0902 2 \u0928\u0902\u092c\u0930 \u0914\u0930 \u091c\u094b\u095c \u0926\u093f\u090f \u0917\u090f \u0939\u0948, \u091c\u093f\u0938\u0938\u0947 \u0915\u0940 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u093e \u0935\u0930\u094d\u0917\u0940\u0915\u0930\u0923 \u0905\u091a\u094d\u091b\u0940 \u0924\u0930\u0939 \u0938\u0947 \u0938\u094d\u092a\u0937\u094d\u091f \u0939\u094b \u0938\u0915\u0947\u0964 \u0907\u0938\u0932\u093f\u090f \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u092e\u093e\u0932 \u0915\u0940 \u092c\u0947\u0939\u0924\u0930 \u092a\u0939\u091a\u093e\u0928 \u0915\u0947 \u0932\u093f\u090f  \u090f\u091a\u090f\u0938\u090f\u0928 (HSN) \u0915\u094b\u0921 8 \u0928\u0902\u092c\u0930 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f, 72.02.99.11 \u092f\u0939 \u0915\u094b\u0921 8 \u0928\u0902\u092c\u0930 \u0915\u093e \u0939\u0948\u0964 \u092f\u0939 \u092b\u0947\u0930\u094b-\u092e\u093f\u0936\u094d\u0930 \u0927\u093e\u0924\u0941 \u0915\u0947 \u0909\u0924\u094d\u092a\u093e\u0926\u094b\u0902 \u0915\u0947 \u0924\u0939\u0924 \u092b\u0947\u0930\u094b-\u092b\u0949\u0938\u094d\u092b\u094b\u0930\u0938 (Ferro-phosphorus) \u092e\u0947\u0902 \u0906\u0924\u093e \u0939\u0948\u0964  <\/p>\n\n\n\n<h2 id=\"8\">\u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u0947 \u0924\u0939\u0924 \u0924\u0940\u0928-\u0938\u094d\u0924\u0930\u0940\u092f \u0938\u0902\u0930\u091a\u0928\u093e \u0915\u093e \u092a\u093e\u0932\u0928<\/h2>\n\n\n\n<p>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u0947 \u0924\u0939\u0924 3-\u0938\u094d\u0924\u0930\u0940\u092f \u0938\u0902\u0930\u091a\u0928\u093e \u0915\u093e \u092a\u093e\u0932\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0915\u093e \u092e\u0924\u0932\u092c \u0939\u0948 \u0915\u0940 \u091c\u0940\u090f\u0938\u091f\u0940 HSN \u0915\u094b\u0921 \u0915\u094b \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u0940 \u0915\u0940 <a rel=\"noreferrer noopener\" aria-label=\"\u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0906\u092f (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%95%e0%a5%81%e0%a4%b2-%e0%a4%95%e0%a4%be%e0%a4%b0%e0%a5%8b%e0%a4%ac%e0%a4%be%e0%a4%b0\/\" target=\"_blank\">\u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0906\u092f<\/a> \u0915\u0947 \u0905\u0928\u0941\u0930\u094b\u0927 \u092c\u093e\u0901\u091f \u0926\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0928\u0940\u091a\u0947 \u0939\u092e \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0907\u0928 \u0938\u0902\u0930\u091a\u0928\u093e\u0913\u0902 \u092a\u0930 \u092a\u094d\u0930\u0915\u093e\u0936 \u0921\u093e\u0932\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<h3 id=\"8.1\">1. \u0906\u092f 1.5 \u0915\u0930\u094b\u095c \u0938\u0947 \u0915\u092e<\/h3>\n\n\n\n<p>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 <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%ac%e0%a5%88%e0%a4%82%e0%a4%95%e0%a4%bf%e0%a4%82%e0%a4%97-%e0%a4%ae%e0%a5%87%e0%a4%82-%e0%a4%9c%e0%a5%80%e0%a4%8f%e0%a4%b8%e0%a4%9f%e0%a5%80\/\" target=\"_blank\">\u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930<\/a> \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u0924\u0939\u0924, \u0905\u0917\u0930 \u091c\u093f\u0928 \u0915\u093e\u0930\u094b\u092c\u093e\u0930\u093f\u0913\u0902 \u0915\u0940 \u0938\u093e\u0932\u093e\u0928\u093e \u0906\u092f 1.5 \u0915\u0930\u094b\u095c \u0938\u0947 \u0915\u092e \u0939\u0948, \u0924\u094b \u0909\u0928 \u0935\u094d\u092f\u0935\u0938\u093e\u0913\u0902 \u092a\u0930 \u090f\u091a\u090f\u0938\u090f\u0928 (HSN) \u0915\u094b\u0921 \u0932\u093e\u0917\u0942 \u0928\u0939\u0940\u0902 \u0939\u094b\u0917\u093e\u0964 <\/p>\n\n\n\n<h3 id=\"8.2\">2. \u092e\u093e\u0932 \u0915\u0947 \u0932\u093f\u090f 2-\u0905\u0902\u0915\u0940\u092f \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921<\/h3>\n\n\n\n<p>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0938\u0947 \u092a\u0939\u0932\u0947 \u091c\u093f\u0928 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0915\u0940 \u0935\u093e\u0930\u094d\u0937\u093f\u0915 \u0906\u092f 1.5 \u0915\u0930\u094b\u0921\u093c \u0938\u0947 \u091c\u094d\u092f\u093e\u0926\u093e \u0932\u0947\u0915\u093f\u0928 5 \u0915\u0930\u094b\u095c \u0938\u0947 \u0915\u092e \u0939\u0948, \u0924\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094b\u0921 \u0915\u0947 \u0924\u0939\u0924 \u0910\u0938\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 2 \u0905\u0902\u0915\u094b \u0935\u093e\u0932\u0947 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u094b \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u091a\u093e\u0932\u0928\u094b\u0902 \u0915\u0947 \u092a\u0939\u0932\u0947 \u0935\u0930\u094d\u0937 \u0915\u0947 \u0932\u093f\u090f \u0935\u0948\u0915\u0932\u094d\u092a\u093f\u0915 \u0905\u092d\u094d\u092f\u093e\u0938 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0909\u0932\u094d\u0932\u093f\u0916\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u0948\u0964 \u0920\u0940\u0915 \u0907\u0938\u0940 \u0924\u0930\u0939 \u0938\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u092a\u0930\u093f\u091a\u093e\u0932\u0928\u094b\u0902 \u0915\u0947 \u0926\u0942\u0938\u0930\u0947 \u0935\u0930\u094d\u0937 \u0938\u0947, \u0938\u092d\u0940 \u0915\u0930\u0926\u093e\u0924\u093e\u0913\u0902 \u0915\u0947 \u0915\u093e\u0930\u094b\u092c\u093e\u0930 \u0915\u0947 \u0932\u093f\u090f 2-\u0905\u0902\u0915\u0940\u092f \u0905\u0927\u094d\u092f\u093e\u092f \u0926\u0930\u094d\u091c\u093e \u091c\u0940\u090f\u0938\u091f\u0940 HSN \u0915\u094b\u0921 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0915\u0930\u0928\u093e \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u0939\u094b\u0917\u093e\u0964  <\/p>\n\n\n\n<h3 id=\"8.3\">3. \u092e\u093e\u0932 \u0915\u0947 \u0932\u093f\u090f 4 \u0905\u0902\u0915\u094b\u0902 \u0915\u093e \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921<\/h3>\n\n\n\n<p>\u092a\u0942\u0930\u094d\u0935\u0935\u0930\u094d\u0924\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u092e\u0947\u0902 \u092f\u0926\u093f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u093e \u091f\u0930\u094d\u0928\u0913\u0935\u0930 5 \u0915\u0930\u094b\u095c \u0938\u0947 \u0905\u0927\u093f\u0915 \u0939\u0948 \u0924\u094b \u0910\u0938\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f 4 \u0905\u0902\u0915\u094b \u0935\u093e\u0932\u0947 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0947\u0902\u0917\u0947\u0964 \u0907\u0938\u0915\u0947 \u092c\u093e\u0926 \u092a\u0939\u0932\u0947 \u0935\u0930\u094d\u0937 \u0915\u0947 \u0932\u093f\u090f \u0915\u0930\u0926\u093e\u0924\u093e \u0915\u0940 \u0938\u094d\u0935-\u0918\u094b\u0937\u0923\u093e \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 <a rel=\"noreferrer noopener\" aria-label=\"\u091f\u0930\u094d\u0928\u0913\u0935\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%95%E0%A5%81%E0%A4%B2-%E0%A4%95%E0%A4%BE%E0%A4%B0%E0%A5%8B%E0%A4%AC%E0%A4%BE%E0%A4%B0\/\" target=\"_blank\">\u091f\u0930\u094d\u0928\u0913\u0935\u0930 <\/a>\u092a\u0930 \u0935\u093f\u091a\u093e\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u092a\u0939\u0932\u0947 \u0935\u0930\u094d\u0937 \u0915\u094b \u092a\u0942\u0930\u093e \u0915\u0930\u0928\u0947 \u0915\u0947 \u092c\u093e\u0926, \u092a\u093f\u091b\u0932\u0947 \u0935\u0930\u094d\u0937 \u0915\u0947 \u0932\u093f\u090f \u0915\u093e\u0930\u094b\u092c\u093e\u0930 \u0915\u094b 4-\u0905\u0902\u0915\u094b\u0902 \u0935\u093e\u0932\u0947 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u0947 \u0909\u092a\u092f\u094b\u0917 \u0915\u0947 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f \u092e\u093e\u0928\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/p>\n\n\n\n<h3 id=\"8.4\">4. 8 \u0905\u0902\u0915\u094b\u0902 \u0915\u093e \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921<\/h3>\n\n\n\n<p>\u0905\u0917\u0930 \u0921\u0940\u0932\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%87%E0%A4%82-%E0%A4%86%E0%A4%AF%E0%A4%BE%E0%A4%A4\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u0906\u092f\u093e\u0924 (opens in a new tab)\">\u0906\u092f\u093e\u0924<\/a> \u0905\u0925\u0935\u093e <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=\"\u0928\u093f\u0930\u094d\u092f\u093e\u0924 (opens in a new tab)\">\u0928\u093f\u0930\u094d\u092f\u093e\u0924<\/a> \u0915\u0930\u0924\u093e \u0939\u0948 \u0924\u094b \u0910\u0938\u0947 \u092e\u0947\u0902 \u0909\u0938\u0947 8 \u0905\u0902\u0915\u094b \u0935\u093e\u0932\u0947 \u090f\u091a\u090f\u0938\u090f\u0928 (HSN) \u0915\u094b\u0921 \u0915\u093e \u092a\u093e\u0932\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u092e\u093e\u0932 \u0915\u0947 \u0928\u093f\u0930\u094d\u092f\u093e\u0924 \u0914\u0930 \u0906\u092f\u093e\u0924 \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902 8 \u0905\u0902\u0915\u094b\u0902 \u0915\u0947 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0905\u0928\u093f\u0935\u093e\u0930\u094d\u092f \u0939\u0948\u0902\u0964 <\/p>\n\n\n\n<h2 id=\"9\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0935\u0930\u094d\u0917\u0940\u0915\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u092f\u092e <\/h2>\n\n\n\n<p>\u092d\u093e\u0930\u0924 \u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0935\u0930\u094d\u0917\u0940\u0915\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f \u0939\u092e \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0924\u0947 \u0939\u0948\u0964 \u091c\u0948\u0938\u0947 \u0915\u0940 \u092e\u093e\u0928 \u0915\u0930 \u091a\u0932\u093f\u090f \u0926\u0935\u093e \u0915\u094b \u0939\u092e &#8220;\u092b\u093e\u0938\u094d\u091f \u092b\u0942\u0921&#8221; \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0928\u0939\u0940\u0902 \u091c\u093e\u0928\u0924\u0947 \u0939\u0948, \u092a\u0930\u0928\u094d\u0924\u0941 \u0939\u092e \u0907\u0938\u0947 <strong>&#8220;\u0930\u094b\u0917 \u0939\u091f\u093e\u0928\u0947 \u0935\u093e\u0932\u0940 \u0914\u0937\u0927\u093f&#8221; <\/strong>\u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0905\u0935\u0936\u094d\u092f \u091c\u093e\u0928\u0924\u0947 \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f \u0907\u0938\u0915\u093e \u0935\u0930\u094d\u0917\u0940\u0915\u0930\u0923 \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f \u091c\u093f\u0938\u0938\u0947 \u0938\u093e\u092e\u093e\u0928 \u0915\u094b \u0938\u092e\u091d\u0928\u0947 \u092e\u0947\u0902 \u0915\u093f\u0938\u0940 \u092d\u0940 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u0940 \u0909\u0932\u091d\u0928 \u092a\u0948\u0926\u093e \u0928\u0939\u0940\u0902 \u0939\u094b\u0917\u0940\u0964 \u0907\u0938\u0940\u0932\u093f\u090f \u0935\u0938\u094d\u0924\u0941 \u0915\u094b \u0935\u0930\u094d\u0917\u0940\u0915\u0930\u0923 \u0915\u0930\u0928\u093e \u092c\u0939\u0941\u0924 \u0939\u0940 \u091c\u0930\u0941\u0930\u0940 \u0939\u094b \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0935\u0930\u094d\u0917\u0940\u0915\u0930\u0923 \u0915\u094b \u0905\u092a\u0928\u093e\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u0941\u091b \u0928\u093f\u092f\u092e \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u0947 \u0939\u0948\u0964 \u0939\u092e \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0909\u0928 \u0938\u092d\u0940 \u0928\u093f\u092f\u092e\u094b \u0915\u094b \u0938\u092e\u091d\u0928\u0947 \u0915\u0940 \u0915\u094b\u0936\u093f\u0936 \u0915\u0930\u0924\u0947 \u0939\u0948\u0964  <\/p>\n\n\n\n<h3 id=\"9.1\">1. \u0928\u093f\u092f\u092e \u090f\u0915 <\/h3>\n\n\n\n<ul><li>\u0938\u0930\u094d\u0935\u092a\u094d\u0930\u0925\u092e \u0935\u0930\u094d\u0917\u0940\u0915\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u094b \u0905\u0927\u094d\u092f\u093e\u092f\u094b\u0902 \u092e\u0947\u0902 \u092c\u093e\u0901\u091f\u0928\u093e \u0939\u094b\u0917\u093e\u0964 \u0907\u0938\u0915\u0947 \u092c\u093e\u0926 \u0905\u0927\u094d\u092f\u093e\u092f\u094b\u0902 \u0915\u094b \u092d\u0940 \u0909\u092a-\u0905\u0927\u094d\u092f\u093e\u092f\u094b\u0902     \u092e\u0947\u0902<strong> <\/strong>\u0928\u093e\u092e \u0926\u0947\u0928\u093e \u0939\u094b\u0917\u093e\u0964 <\/li><li>\u0907\u0938\u0915\u0947 \u092c\u093e\u0926 \u0935\u0930\u094d\u0917\u0940\u0915\u0930\u0923 \u0915\u0947 \u0909\u0926\u094d\u0926\u0947\u0936\u094d\u092f \u0915\u0947 \u0932\u093f\u090f \u0905\u0927\u094d\u092f\u093e\u092f\u094b\u0902 \u0914\u0930 \u0909\u092a-\u0905\u0927\u094d\u092f\u093e\u092f\u094b\u0902 \u0915\u0947 \u0936\u0940\u0930\u094d\u0937\u0915\u094b\u0902 \u0915\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u0932\u0947\u0902\u0964 <\/li><\/ul>\n\n\n\n<h3 id=\"9.2\">2. \u0928\u093f\u092f\u092e \u0926\u094b <\/h3>\n\n\n\n<ul><li>\u0939\u0947\u0921\u093f\u0902\u0917 \u092e\u0947\u0902 \u0939\u091f\u093e\u090f \u0917\u090f \/ \u0905\u0938\u0947\u092e\u094d\u092c\u0932 \u092f\u093e \u0921\u093f\u0938\u0947\u092c\u0932\u094d\u0921 \u092a\u093e\u0930\u094d\u091f\u094d\u0938 (\u0907\u0915\u091f\u094d\u0920\u0947 \u092f\u093e \u0905\u0915\u094d\u0937\u092e \u092d\u093e\u0917) \u092d\u0940 \u0935\u0930\u094d\u0917\u0940\u0915\u0930\u0923 \u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0902\u0917\u0947\u0964<\/li><li>\u0915\u093f\u0938\u0940 \u0938\u093e\u092e\u0917\u094d\u0930\u0940 (\u092e\u091f\u0947\u0930\u093f\u092f\u0932) \u092f\u093e \u092a\u0926\u093e\u0930\u094d\u0925 (\u0938\u092c\u094d\u0938\u091f\u093e\u0902\u0938) \u0915\u0947 \u0915\u093f\u0938\u0940 \u092d\u0940 \u0928\u093f\u0930\u094d\u0926\u0947\u0936 \u092e\u0947\u0902 \u0905\u0928\u094d\u092f \u0938\u093e\u092e\u0917\u094d\u0930\u093f\u092f\u094b\u0902 \u092f\u093e \u092a\u0926\u093e\u0930\u094d\u0925\u094b\u0902 \u0915\u0947 \u0938\u093e\u0925 \u0909\u0938 \u0938\u093e\u092e\u0917\u094d\u0930\u0940 \u092f\u093e \u092a\u0926\u093e\u0930\u094d\u0925 \u0915\u0947 \u092e\u093f\u0936\u094d\u0930\u0923 (\u0938\u0902\u092f\u094b\u091c\u0928) \u0905\u0917\u0930 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0924\u093e \u0939\u0948, \u0924\u094b \u0907\u0938\u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u090f\u0915 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0938\u093e\u092e\u0917\u094d\u0930\u093f\u092f\u094b\u0902 \u092f\u093e \u092a\u0926\u093e\u0930\u094d\u0925\u094b\u0902 \u0938\u0947 \u092c\u0928\u0947 \u0938\u093e\u092e\u093e\u0928 \u0915\u093e \u0935\u0930\u094d\u0917\u0940\u0915\u0930\u0923 \u0939\u094b\u0917\u093e\u0964<\/li><\/ul>\n\n\n\n<h3 id=\"9.3\">3. \u0928\u093f\u092f\u092e 3 \u090f <\/h3>\n\n\n\n<ul><li>\u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0936\u0940\u0930\u094d\u0937\u0915 \u092a\u0930 \u090f\u0915 \u0935\u093f\u0936\u093f\u0937\u094d\u091f \u0936\u0940\u0930\u094d\u0937\u0915 \u091a\u0941\u0928\u0928\u093e \u091c\u094d\u092f\u093e\u0926\u093e \u0938\u0939\u0940 \u092e\u093e\u0928\u093e \u0939\u0948\u0964<\/li><li> \u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f, 85.10 &#8220;\u0936\u0947\u0935\u0930, \u0939\u0947\u092f\u0930 \u0915\u094d\u0932\u093f\u092a\u0930\u094d\u0938 \u0914\u0930 \u0939\u0947\u092f\u0930 \u0930\u093f\u092e\u0942\u0935\u093f\u0902\u0917 \u0907\u0915\u094d\u0935\u093f\u092a\u092e\u0947\u0902\u091f\u094d\u0938 \u0915\u0947 \u0932\u093f\u090f \u0938\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u093f\u0915 \u092e\u094b\u091f\u0930&#8221; \u0915\u0947 \u0932\u093f\u090f \u0935\u0930\u094d\u0917\u0940\u0915\u0930\u0923 \u0939\u0948\u0964 &#8220;\u092f\u0939 \u0939\u093e\u0925 \u092e\u0947\u0902 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u093f\u0915 \u0930\u0947\u091c\u0930 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0905\u0927\u093f\u0915 \u0935\u093f\u0936\u093f\u0937\u094d\u091f \u0935\u0930\u094d\u0917\u0940\u0915\u0930\u0923 \u0939\u0948\u0964 <\/li><li>\u0905\u0927\u094d\u092f\u093e\u092f 67 \u092e\u0947\u0902 &#8220;\u0939\u093e\u0925 \u092e\u0947\u0902 \u0915\u093e\u092e \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u0915\u0930\u0923, \u0938\u093e\u0901\u0938 \u0915\u093e \u0935\u093e\u0932\u094d\u0935, \u0939\u093e\u0907\u0921\u094d\u0930\u094b\u0932\u093f\u0915 \u092f\u093e \u0906\u0924\u094d\u092e \u0928\u093f\u0939\u093f\u0924 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u093f\u0915 \u092f\u093e \u0917\u0948\u0930-\u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u093f\u0915 \u092e\u094b\u091f\u0930 \u0915\u0947 \u0938\u093e\u0925&#8221; \u091c\u0948\u0938\u0947 \u0909\u092a\u0915\u0930\u0923 \u0935\u0930\u094d\u0917\u0940\u0915\u0943\u0924 \u0939\u0948\u0964 <\/li><li>\u0905\u0927\u094d\u092f\u093e\u092f 09: &#8220;\u0935\u0948\u0915\u094d\u092f\u0942\u092e \u0915\u094d\u0932\u0940\u0928\u0930 \u0915\u0947 \u0905\u0932\u093e\u0935\u093e \u0938\u094d\u0935-\u0928\u093f\u0939\u093f\u0924 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u093f\u0915 \u092e\u094b\u091f\u0930\u094d\u0938 \u0915\u0947 \u0938\u093e\u0925 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u094b-\u092e\u0948\u0915\u0947\u0928\u093f\u0915\u0932 \u0918\u0930\u0947\u0932\u0942 \u0909\u092a\u0915\u0930\u0923&#8221; \u0906\u0924\u0947 \u0939\u0948\u0964 <\/li><\/ul>\n\n\n\n<h3 id=\"9.4\">4. \u0928\u093f\u092f\u092e 3 \u092c\u0940 <\/h3>\n\n\n\n<ul><li>\u092e\u093f\u0936\u094d\u0930\u093f\u0924 \u0938\u093e\u092e\u093e\u0928 \u0915\u094b \u0909\u0938 \u0938\u093e\u092e\u0917\u094d\u0930\u0940 \u092f\u093e \u092a\u0926\u093e\u0930\u094d\u0925 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0935\u0930\u094d\u0917\u0940\u0915\u0943\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f \u091c\u094b \u0909\u0928\u094d\u0939\u0947\u0902 \u0909\u0928\u0915\u093e \u0906\u0935\u0936\u094d\u092f\u0915 \u091a\u0930\u093f\u0924\u094d\u0930 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/li><li>\u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f, \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u093f\u0915 \u0939\u0947\u092f\u0930 \u0915\u094d\u0932\u093f\u092a\u0930\u094d\u0938 (85.10), \u0915\u0902\u0918\u0940 (96.15) \u0914\u0930 \u091a\u092e\u0921\u093c\u0947 \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 (45.02) \u0915\u0947 \u0905\u0902\u0926\u0930 \u092c\u094d\u0930\u0936 (96.03) \u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0947 \u0938\u093e\u092e\u093e\u0928 \u0915\u094b \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u093f\u0915 \u0939\u0947\u092f\u0930 \u0915\u094d\u0932\u093f\u092a\u0930\u094d\u0938 \u0939\u0947\u0921\u093f\u0902\u0917 (85.10) \u0915\u0947 \u0924\u0939\u0924 \u0935\u0930\u094d\u0917\u0940\u0915\u0943\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/li><\/ul>\n\n\n\n<h3 id=\"9.5\">5. \u0928\u093f\u092f\u092e \u091a\u093e\u0930 <\/h3>\n\n\n\n<ul><li>\u092f\u0926\u093f \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u094b \u0909\u092a\u0930\u094b\u0915\u094d\u0924 \u0928\u093f\u092f\u092e\u094b\u0902 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0935\u0930\u094d\u0917\u0940\u0915\u0943\u0924 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948, \u0924\u094b \u0909\u0928\u094d\u0939\u0947\u0902 \u0909\u0928 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0935\u0930\u094d\u0917\u0940\u0915\u0943\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f, \u091c\u093f\u0928\u092e\u0947\u0902 \u0935\u0947 \u0938\u092c\u0938\u0947 \u0905\u0927\u093f\u0915 \u0939\u0948\u0902\u0964<\/li><\/ul>\n\n\n\n<h3 id=\"9.6\">6. \u0928\u093f\u092f\u092e \u092a\u093e\u0901\u091a <\/h3>\n\n\n\n<ul><li>\u091c\u0948\u0938\u0947 \u0915\u0940 \u0905\u092a\u0928\u0947 \u0926\u0947\u0916\u093e \u0939\u094b\u0917\u093e \u0915\u0940 \u0915\u0941\u091b \u0938\u093e\u092e\u093e\u0928\u094b \u0915\u0947 \u0938\u093e\u0925 \u0915\u0935\u0930 (\u0915\u0902\u091f\u0947\u0928\u0930) \u092d\u0940 \u0906\u092e \u0924\u094c\u0930 \u092a\u0930 \u092c\u0947\u091a\u0947 \u091c\u093e\u0924\u0947 \u0939\u0948\u0964 \u0924\u094b \u0910\u0938\u0947 \u092e\u0947\u0902 \u0909\u0938 \u0938\u093e\u092e\u093e\u0928 \u0915\u0947 \u0915\u0935\u0930 \u0915\u094b \u092d\u0940 \u0935\u0930\u094d\u0917\u0940\u0915\u0943\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0909\u0926\u0939\u093e\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f, \u0915\u0948\u092e\u0930\u093e \u0915\u0947\u0938 (\u0915\u0948\u092e\u0930\u0947 \u0915\u093e \u0921\u092c\u094d\u092c\u093e) \u0920\u0940\u0915  \u0915\u0948\u092e\u0930\u0947 \u0915\u0947 \u0928\u0940\u091a\u0947 \u0906\u090f\u0917\u093e\u0964  <\/li><li>\u092a\u0948\u0915\u093f\u0902\u0917 \u0938\u093e\u092e\u093e\u0928 \u0914\u0930 \u0909\u0928\u0915\u0947 \u0915\u0902\u091f\u0947\u0928\u0930\u094b\u0902 \u0915\u094b \u092d\u0940 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u0915\u0947 \u0938\u093e\u0925 \u0935\u0930\u094d\u0917\u0940\u0915\u0943\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0928\u093e \u091a\u093e\u0939\u093f\u090f, \u0938\u093f\u0935\u093e\u092f \u0907\u0938\u0915\u0947 \u0915\u093f \u091c\u092c \u092a\u0948\u0915\u093f\u0902\u0917 \u0926\u094b\u0939\u0930\u093e\u090f \u091c\u093e\u0928\u0947 \u0935\u093e\u0932\u0947 \u0909\u092a\u092f\u094b\u0917 \u0915\u0940 \u0939\u094b\u0964<\/li><\/ul>\n\n\n\n<h2 id=\"10\">\u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u0947 21 \u0916\u0902\u0921\u094b \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u093f\u090f <\/h2>\n\n\n\n<p>\u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u092e\u0947\u0902 21 \u0938\u0947\u0915\u094d\u0936\u0928 (\u0916\u0902\u0921) \u0939\u094b\u0924\u0947 \u0939\u0948\u0964 \u0907\u0928\u094d\u0939\u0947\u0902 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0915\u094b \u0935\u0930\u094d\u0917\u0940\u0915\u0930\u0923 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092c\u0939\u0941\u0924 \u0938\u0939\u093e\u092f\u0915 \u092e\u093e\u0928\u093e \u0917\u092f\u093e \u0939\u0948\u0964 \u0906\u0907\u092f\u0947 \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0907\u0928 \u0938\u092d\u0940 \u0916\u0902\u0921\u094b \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u0924\u0947 \u0939\u0948\u0964 \u0939\u092e\u0928\u0947 \u090a\u092a\u0930 \u0926\u0947\u0916\u093e \u0915\u0940 \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0916\u0902\u0921 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0905\u0927\u094d\u092f\u093e\u092f \u0915\u093e \u090f\u0915 \u0938\u092e\u0942\u0939 \u0939\u0948 \u0907\u0938\u092e\u0947\u0902 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u094b\u0921 \u0915\u093e \u092c\u0939\u0941\u0924 \u0939\u0940 \u0905\u0939\u092e \u092f\u094b\u0917\u0926\u093e\u0928 \u0939\u0948\u0964 \u0906\u0907\u092f\u0947 \u0928\u0940\u091a\u0947 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0938\u0942\u091a\u0940 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u0924\u0947 \u0939\u0948\u0964<\/p>\n\n\n\n<table class=\"wp-block-table aligncenter is-style-stripes\"><tbody width=\"100px\"><tr><td width=\"30px\"><strong>\u0916\u0902\u0921<\/strong> <\/td><td width=\"40px\"> <strong>\u0905\u0927\u094d\u092f\u093e\u092f<\/strong> <\/td><td width=\"30px\"><strong>\u0935\u093f\u0935\u0930\u0923<\/strong> <\/td><\/tr><tr><td>\u0916\u0902\u0921 1<\/td><td>\u0905\u0927\u094d\u092f\u093e\u092f 1 \u0938\u0947 5<\/td><td>\u091c\u0940\u0935\u093f\u0924 \u092a\u0936\u0941, \u092a\u0936\u0941 \u0909\u0924\u094d\u092a\u093e\u0926<\/td><\/tr><tr><td>\u0916\u0902\u0921 2<\/td><td>\u0905\u0927\u094d\u092f\u093e\u092f 6 \u0938\u0947 14  <\/td><td>\u0938\u092c\u094d\u091c\u0940 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964<\/td><\/tr><tr><td>\u0916\u0902\u0921 3<\/td><td>\u0905\u0927\u094d\u092f\u093e\u092f 15 \u0938\u0947<\/td><td>\u092a\u0936\u0941 \u092f\u093e \u0935\u0928\u0938\u094d\u092a\u0924\u093f \u0935\u0938\u093e \u0914\u0930 \u0924\u0947\u0932 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964<\/td><\/tr><tr><td>\u0916\u0902\u0921 4<\/td><td> \u0905\u0927\u094d\u092f\u093e\u092f 16 \u0938\u0947 24<\/td><td>\u092a\u0947\u092f \u092a\u0926\u093e\u0930\u094d\u0925, \u0938\u094d\u092a\u094d\u0930\u093f\u091f, \u0938\u093f\u0930\u0915\u093e \u0914\u0930 \u0924\u0902\u092c\u093e\u0915\u0942 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964<\/td><\/tr><tr><td>\u0916\u0902\u0921 5<\/td><td>\u0905\u0927\u094d\u092f\u093e\u092f 25 \u0938\u0947 27<\/td><td>\u0916\u0928\u093f\u091c \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964<\/td><\/tr><tr><td>\u0916\u0902\u0921 6<\/td><td>\u0905\u0927\u094d\u092f\u093e\u092f 28 \u0938\u0947 38<\/td><td>\u0930\u093e\u0938\u093e\u092f\u0928\u093f\u0915 \u0914\u0930 \u092a\u0948\u0930\u093e-\u0930\u093e\u0938\u093e\u092f\u0928\u093f\u0915 \u0909\u0924\u094d\u092a\u093e\u0926\u094b\u0902 \u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964<\/td><\/tr><tr><td>\u0916\u0902\u0921 7<\/td><td>\u0905\u0927\u094d\u092f\u093e\u092f 39 \u0938\u0947 40<\/td><td>\u092a\u094d\u0932\u093e\u0938\u094d\u091f\u093f\u0915 \u0914\u0930 \u0930\u092c\u0930, \u0914\u0930 \u0907\u0938\u0915\u0947 \u0932\u0947\u0916 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964<\/td><\/tr><tr><td>\u0916\u0902\u0921 8 <\/td><td>\u0905\u0927\u094d\u092f\u093e\u092f 41 \u0938\u0947 43<\/td><td>\u0915\u091a\u094d\u091a\u0947 \u0916\u093e\u0932 \u0914\u0930 \u091a\u092e\u0921\u093c\u0947, \u092f\u093e\u0924\u094d\u0930\u093e \u0915\u0947 \u0938\u093e\u092e\u093e\u0928, \u0939\u0948\u0902\u0921\u092c\u0948\u0917 \u0914\u0930 \u0907\u0938\u0940 \u0924\u0930\u0939 \u0915\u0947 \u0915\u0902\u091f\u0947\u0928\u0930, \u092a\u0936\u0941 \u0906\u0902\u0924 (\u0930\u0947\u0936\u092e-\u0915\u0943\u092e\u093f \u0906\u0902\u0924 \u0915\u0947 \u0905\u0932\u093e\u0935\u093e) \u0915\u0947 \u0932\u0947\u0916<\/td><\/tr><tr><td>\u0916\u0902\u0921 9<\/td><td>\u0905\u0927\u094d\u092f\u093e\u092f 44 \u0938\u0947 46<\/td><td>\u0915\u0935\u0930 \u0932\u0915\u0921\u093c\u0940, \u0915\u0949\u0930\u094d\u0915, \u092a\u0941\u0906\u0932 \u0914\u0930 \u0909\u0938\u0915\u0947 \u0932\u0947\u0916 \u0915\u093e \u0928\u093f\u0930\u094d\u092e\u093e\u0923<\/td><\/tr><tr><td>\u0916\u0902\u0921 10<\/td><td>\u0905\u0927\u094d\u092f\u093e\u092f 47 \u0938\u0947 49<\/td><td>\u0932\u0915\u0921\u093c\u0940, \u0915\u093e\u0917\u091c, \u092a\u0947\u092a\u0930\u092c\u094b\u0930\u094d\u0921, \u0914\u0930 \u092e\u0941\u0926\u094d\u0930\u093f\u0924 \u0909\u0924\u094d\u092a\u093e\u0926\u094b\u0902 \u0915\u0947 \u0917\u0942\u0926\u0947 \u0906\u0926\u093f<\/td><\/tr><tr><td>\u0916\u0902\u0921 11<\/td><td> \u0905\u0927\u094d\u092f\u093e\u092f 50 \u0938\u0947 63 <\/td><td>\u0915\u092a\u0921\u093c\u093e \u0914\u0930 \u0915\u092a\u0921\u093c\u093e \u0935\u0938\u094d\u0924\u0941 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964 <\/td><\/tr><tr><td>\u0916\u0902\u0921 12<\/td><td> \u0905\u0927\u094d\u092f\u093e\u092f 64 \u0938\u0947 67<\/td><td>\u091c\u0942\u0924\u0947, \u0939\u0947\u0921\u0917\u093f\u092f\u0930, \u091b\u093e\u0924\u0947, \u091b\u0921\u093c\u0947\u0902, \u0924\u0948\u092f\u093e\u0930 \u092a\u0902\u0916, \u092b\u0942\u0932 \u0914\u0930 \u092e\u093e\u0928\u0935 \u092c\u093e\u0932 \u0906\u0926\u093f <\/td><\/tr><tr><td>\u0916\u0902\u0921 13<\/td><td> \u0905\u0927\u094d\u092f\u093e\u092f 68 \u0938\u0947 70<\/td><td>\u0916\u0928\u093f\u091c, \u092a\u0924\u094d\u0925\u0930, \u092a\u094d\u0932\u093e\u0938\u094d\u091f\u0930, \u0938\u0940\u092e\u0947\u0902\u091f \u0914\u0930 \u0915\u093e\u0902\u091a \u0915\u0947 \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964<\/td><\/tr><tr><td>\u0916\u0902\u0921 14<\/td><td>\u0905\u0927\u094d\u092f\u093e\u092f 71<\/td><td>\u0915\u0940\u092e\u0924\u0940 \u0927\u093e\u0924\u0941\u0913\u0902 \u0914\u0930 \u092a\u0924\u094d\u0925\u0930\u094b\u0902 \u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964<\/td><\/tr><tr><td>\u0916\u0902\u0921 15<\/td><td> \u0905\u0927\u094d\u092f\u093e\u092f 72 \u0938\u0947 83<\/td><td>\u0927\u093e\u0924\u0941 \u0914\u0930 \u0906\u0927\u093e\u0930\u093f\u0924 \u0932\u0947\u0916 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964<\/td><\/tr><tr><td>\u0916\u0902\u0921 16<\/td><td>\u0905\u0927\u094d\u092f\u093e\u092f 84 \u0938\u0947 85<\/td><td>\u092e\u0936\u0940\u0928\u0930\u0940 \u0914\u0930 \u092f\u093e\u0902\u0924\u094d\u0930\u093f\u0915 \u0909\u092a\u0915\u0930\u0923, \u092c\u093f\u091c\u0932\u0940 \u0915\u0947 \u0909\u092a\u0915\u0930\u0923, \u0927\u094d\u0935\u0928\u093f \u0930\u093f\u0915\u0949\u0930\u094d\u0921\u0930 \u0914\u0930 \u0910\u0938\u0947 \u0932\u0947\u0916\u094b\u0902 \u0914\u0930 \u0938\u0939\u093e\u092f\u0915 \u0909\u092a\u0915\u0930\u0923 \u0915\u0947 \u0915\u0941\u091b \u0939\u093f\u0938\u094d\u0938\u094b\u0902 \u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902<\/td><\/tr><tr><td>\u0916\u0902\u0921 17<\/td><td> \u0905\u0927\u094d\u092f\u093e\u092f 86 \u0938\u0947 89<\/td><td>\u0935\u093e\u0939\u0928, \u0935\u093f\u092e\u093e\u0928, \u091c\u0939\u093e\u091c \u0914\u0930 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u092a\u0930\u093f\u0935\u0939\u0928 \u0909\u092a\u0915\u0930\u0923 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964<\/td><\/tr><tr><td>\u0916\u0902\u0921 18<\/td><td>\u0905\u0927\u094d\u092f\u093e\u092f 90 \u0938\u0947 92<\/td><td>\u0907\u0938\u092e\u0947\u0902 \u0911\u092a\u094d\u091f\u093f\u0915\u0932, \u092b\u094b\u091f\u094b\u0917\u094d\u0930\u093e\u092b\u093f\u0915, \u0938\u093f\u0928\u0947\u092e\u0948\u091f\u094b\u0917\u094d\u0930\u093e\u092b\u093f\u0915, \u0914\u0930 \u0938\u0902\u0917\u0940\u0924 \u0935\u093e\u0926\u094d\u092f\u092f\u0902\u0924\u094d\u0930 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902 \u092e\u093e\u092a\u0928\u0947, \u091a\u093f\u0915\u093f\u0924\u094d\u0938\u093e,\u0918\u0921\u093c\u093f\u092f\u093e\u0901 \u0906\u0926\u093f<\/td><\/tr><tr><td>\u0916\u0902\u0921 19<\/td><td>\u0905\u0927\u094d\u092f\u093e\u092f \u0938\u0947 93<\/td><td>\u0939\u0925\u093f\u092f\u093e\u0930 \u0914\u0930 \u0917\u094b\u0932\u093e \u092c\u093e\u0930\u0942\u0926 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964<\/td><\/tr><tr><td>\u0916\u0902\u0921 20<\/td><td> \u0905\u0927\u094d\u092f\u093e\u092f 94 \u0938\u0947 96<\/td><td>\u0935\u093f\u0935\u093f\u0927 \u0932\u0947\u0916 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902\u0964<\/td><\/tr><tr><td>\u0916\u0902\u0921 21<\/td><td>\u0905\u0927\u094d\u092f\u093e\u092f 97 \u0938\u0947 99<\/td><td>\u0915\u0932\u093e, \u0915\u0932\u0947\u0915\u094d\u091f\u0930 \u0915\u0947 \u091f\u0941\u0915\u0921\u093c\u0947 \u0914\u0930 \u092a\u094d\u0930\u093e\u091a\u0940\u0928 \u0935\u0938\u094d\u0924\u0941\u090f\u0901 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902<\/td><\/tr><\/tbody><\/table>\n\n\n\n<p><strong>\u0928\u094b\u091f:<\/strong>  \u0916\u0902\u0921 15 \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0905\u0927\u094d\u092f\u093e\u092f 77 \u092d\u0935\u093f\u0937\u094d\u092f \u0915\u0947 \u0909\u092a\u092f\u094b\u0917 \u0915\u0947 \u0932\u093f\u090f \u0906\u0930\u0915\u094d\u0937\u093f\u0924 \u0939\u0948\u0964<\/p>\n\n\n\n<p><strong>\u0928\u094b\u091f:<\/strong>  \u0916\u0902\u0921 21 \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0905\u0927\u094d\u092f\u093e\u092f 99 \u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u0909\u092a\u092f\u094b\u0917 \u0915\u0947 \u0932\u093f\u090f \u0906\u0930\u0915\u094d\u0937\u093f\u0924 \u0939\u0948\u0964<\/p>\n\n\n\n<h2 id=\"11\">\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u0947 \u0932\u093e\u092d \u0915\u094d\u092f\u093e \u0939\u0948\u0902? <\/h2>\n\n\n\n<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0914\u0930 \u0915\u0947\u0928\u094d\u0926\u094d\u0930\u0940\u092f \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u0915\u0947 \u0932\u093f\u090f \u0926\u0947\u0936 \u092d\u0930 \u092e\u0947\u0902 \u0939\u0930 \u091c\u0917\u0939 \u092e\u093e\u0932 \u0935\u093f\u0936\u0947\u0937\u0924\u093e \u092c\u0924\u093e\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u0926\u0941\u0928\u093f\u092f\u093e \u092d\u0930 \u092e\u0947\u0902 \u0939\u0930 \u091c\u0917\u0939 \u090f\u0915 \u0938\u092e\u093e\u0928 \u0915\u0930 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u0923 \u0938\u0902\u0930\u091a\u0928\u093e \u0926\u0947\u0924\u093e \u0939\u0948\u0964 \u092f\u0939 \u0938\u093e\u0930\u094d\u0935\u092d\u094c\u092e\u093f\u0915 \u0930\u0942\u092a \u0938\u0947 \u090f\u0915 \u0938\u093e\u0925 \u0915\u093e\u092e \u0915\u0930\u0928\u0947 \u0915\u0940 \u0905\u0927\u093f\u0915 \u0938\u0930\u0932\u0924\u093e \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0940 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c \u0915\u093e \u0909\u092a\u092f\u094b\u0917 <a rel=\"noreferrer noopener\" aria-label=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0930\u093f\u091f\u0930\u094d\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%b0%e0%a4%bf%e0%a4%9f%e0%a4%b0%e0%a5%8d%e0%a4%a8-%e0%a4%95%e0%a5%88%e0%a4%b8%e0%a5%87-%e0%a4%ad%e0%a4%b0%e0%a5%87\/\" target=\"_blank\">\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u0930\u093f\u091f\u0930\u094d\u0928<\/a>, \u0938\u0902\u0915\u0947\u0924 \u0926\u0947\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u0924\u0939\u0924 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u0947 \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0932\u093e\u092d \u0939\u094b\u0924\u0947 \u0939\u0948\u0964 \u0928\u0940\u091a\u0947 \u090f\u0915-\u090f\u0915 \u0915\u0930\u0915\u0947 \u0907\u0938\u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0906\u0928\u0947 \u0935\u093e\u0932\u0947 \u0938\u092d\u0940 \u0932\u093e\u092d\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \u091c\u093e\u0928\u0928\u0947 \u0915\u0940 \u0915\u094b\u0936\u093f\u0936 \u0915\u0930\u0924\u0947 \u0939\u0948\u0964 <\/p>\n\n\n\n<ul><li>\u0938\u093e\u092e\u093e\u0928\u094b\u0902 \u092a\u0930 \u0932\u0917\u0928\u0947 \u0935\u093e\u0932\u0947 \u091f\u0948\u0915\u094d\u0938 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0939\u094b\u0928\u093e\u0964 <\/li><li>\u092f\u0939 \u0938\u0940\u092e\u093e \u0936\u0941\u0932\u094d\u0915 \u0914\u0930 \u0915\u0947\u0928\u094d\u0926\u094d\u0930\u0940\u092f \u0909\u0924\u094d\u092a\u093e\u0926 \u0936\u0941\u0932\u094d\u0915 \u0915\u0947 \u0932\u093f\u090f \u0926\u0947\u0936 \u092d\u0930 \u092e\u0947\u0902 \u0939\u0930 \u091c\u0917\u0939 \u092e\u093e\u0932 (\u0938\u093e\u092e\u093e\u0928) \u0915\u0940 \u0935\u093f\u0936\u0947\u0937\u0924\u093e \u092c\u0924\u093e\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 <\/li><li>\u092f\u0939 \u0926\u0941\u0928\u093f\u092f\u093e \u092d\u0930 \u092e\u0947\u0902 \u0939\u0930 \u091c\u0917\u0939 \u090f\u0915 \u0938\u092e\u093e\u0928 \u0915\u0930 (\u091f\u0948\u0915\u094d\u0938) \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u0923 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u092e\u0926\u0926 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 <\/li><li>\u0915\u0908 \u0926\u0947\u0936\u094b\u0902 \u0915\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u092f\u094b\u0902 \u0915\u093e \u090f\u0915 \u0938\u093e\u0925 \u0915\u093e\u092e \u092e\u0947\u0902 \u092c\u0939\u0941\u0924 \u0939\u0940 \u0938\u0939\u093e\u092f\u0924\u093e \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 <\/li><li>\u0907\u0938\u0947 \u0921\u093e\u0915\u094b\u092e\u0947\u0902\u091f\u0947\u0936, <a rel=\"noreferrer noopener\" aria-label=\"\u0907\u0928\u0915\u092e \u091f\u0948\u0915\u094d\u0938 \u0930\u093f\u091f\u0930\u094d\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%b0%e0%a4%bf%e0%a4%9f%e0%a4%b0%e0%a5%8d%e0%a4%a8-%e0%a4%95%e0%a5%88%e0%a4%b8%e0%a5%87-%e0%a4%ad%e0%a4%b0%e0%a5%87\/\" target=\"_blank\">\u0907\u0928\u0915\u092e \u091f\u0948\u0915\u094d\u0938 \u0930\u093f\u091f\u0930\u094d\u0928<\/a> \u092b\u093e\u0907\u0932 \u0915\u0930\u0928\u0947 \u0914\u0930 \u0905\u092a\u0928\u0947 \u092c\u093f\u091c\u0928\u0947\u0938 \u0915\u094b \u092f\u0942\u0928\u093f\u0915 \u092c\u0928\u093e\u0928\u0947 \u092e\u0947\u0902 \u0938\u0939\u093e\u092f\u0924\u093e \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 <\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u091c\u0940\u090f\u0938\u091f\u0940 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0906\u092a \u0938\u092d\u0940 \u091c\u093e\u0928\u0924\u0947 \u0939\u0948\u0902, \u091c\u094b \u0932\u0902\u092c\u0947 \u0938\u092e\u092f \u0938\u0947 \u0932\u093e\u0917\u0942 \u0939\u0948, \u0932\u0947\u0915\u093f\u0928 \u0907\u0938\u0915\u0947 \u092c\u093e\u0935\u091c\u0942\u0926, \u0915\u0908 \u0932\u094b\u0917 \u0910\u0938\u0947 \u092d\u0940 \u0939\u0948\u0902 \u091c\u093f\u0928\u094d\u0939\u0947\u0902 \u0935\u0938\u094d\u0924\u0941 \u090f\u0935\u0902 \u0938\u0947\u0935\u093e \u0915\u0930 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0915\u0908 \u092c\u093e\u0924\u094b\u0902 \u0915\u0940 \u092a\u0942\u0930\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0928\u0939\u0940\u0902 \u0939\u0948, \u0909\u0928\u092e\u0947\u0902 \u0938\u0947 \u090f\u0915 \u0939\u0948 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921\u0964HSN \u0915\u094b\u0921 \u0915\u093e \u092e\u0924\u0932\u092c \u0939\u0948 \u091c\u094b GST \u0915\u0947 \u0924\u0939\u0924 \u0935\u0938\u094d\u0924\u0941\u0913\u0902 \u0914\u0930 \u0938\u0947\u0935\u093e\u0913\u0902 &#8230; <a title=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u094d\u092f\u093e \u0939\u0948?\" class=\"read-more\" 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\/\" aria-label=\"More on \u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u094d\u092f\u093e \u0939\u0948?\">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>\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u094d\u092f\u093e \u0939\u0948? - \u091c\u093e\u0928\u093f\u090f \u0907\u0938\u0915\u0940 \u0938\u0902\u0930\u091a\u0928\u093e \u0914\u0930 \u0907\u0938\u094d\u0924\u0947\u092e\u093e\u0932 \u0915\u093e \u0924\u0930\u0940\u0915\u093e?<\/title>\n<meta name=\"description\" content=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u094d\u092f\u093e \u0939\u0948? \u091c\u093e\u0928\u093f\u090f \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 HSN \u0915\u094b\u0921 \u0915\u094d\u092f\u094b\u0902 \u091c\u0930\u0941\u0930\u0940 \u0939\u0948, \u0905\u0925\u0935\u093e \u092f\u0939 \u0926\u093f\u0916\u0928\u0947 \u092e\u0947\u0902 \u0914\u0930 \u0907\u0938\u0915\u0947 \u0915\u093e\u0930\u094d\u092f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0924\u0930\u0940\u0915\u0947 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u093f\u090f? \u0939\u093f\u0902\u0926\u0940 \u092e\u0947\u0902 (in hindi)\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leadingfile.com\/hi\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u090f\u091a\u090f\u0938\u090f\u0928-\u0915\u094b\u0921\/\" \/>\n<meta property=\"og:locale\" content=\"hi_IN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u094d\u092f\u093e \u0939\u0948? - \u091c\u093e\u0928\u093f\u090f \u0907\u0938\u0915\u0940 \u0938\u0902\u0930\u091a\u0928\u093e \u0914\u0930 \u0907\u0938\u094d\u0924\u0947\u092e\u093e\u0932 \u0915\u093e \u0924\u0930\u0940\u0915\u093e?\" \/>\n<meta property=\"og:description\" content=\"\u091c\u0940\u090f\u0938\u091f\u0940 \u092e\u0947\u0902 \u090f\u091a\u090f\u0938\u090f\u0928 \u0915\u094b\u0921 \u0915\u094d\u092f\u093e \u0939\u0948? \u091c\u093e\u0928\u093f\u090f \u092d\u093e\u0930\u0924 \u092e\u0947\u0902 HSN \u0915\u094b\u0921 \u0915\u094d\u092f\u094b\u0902 \u091c\u0930\u0941\u0930\u0940 \u0939\u0948, \u0905\u0925\u0935\u093e \u092f\u0939 \u0926\u093f\u0916\u0928\u0947 \u092e\u0947\u0902 \u0914\u0930 \u0907\u0938\u0915\u0947 \u0915\u093e\u0930\u094d\u092f \u0915\u0930\u0928\u0947 \u0915\u0947 \u0924\u0930\u0940\u0915\u0947 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u091c\u093e\u0928\u093f\u090f? \u0939\u093f\u0902\u0926\u0940 \u092e\u0947\u0902 (in hindi)\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leadingfile.com\/hi\/\u091c\u0940\u090f\u0938\u091f\u0940-\u092e\u0947\u0902-\u090f\u091a\u090f\u0938\u090f\u0928-\u0915\u094b\u0921\/\" \/>\n<meta property=\"og:site_name\" content=\"Leading File\" \/>\n<meta property=\"article:published_time\" content=\"2019-09-12T06:27:25+00:00\" 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