Haraji na Kayayyaki da Ayyuka (GST) shine mafi girman garambawul a cikin kasafin kuɗi a Indiya. Attemptoƙari ne don kawo duk harajin kai tsaye a ƙarƙashin laima ɗaya kuma ƙirƙirar haraji ɗaya. Saboda haka, GST shine babban haraji wanda yake maye gurbin duk wasu haraji da ake samu kai-tsaye wanda Gwamnati ta Tsakiya da ta Jiha suke karba.
An zartar da Dokar Harajin Kayayyaki da Ayyuka a cikin majalisar a ranar 29th na Maris, 2017. Daga ƙarshe ya fara aiki akan 1st na Yuli na wannan shekarar. GST haraji ne na Taxara Daraja (VAT) wanda aka ɗora akan siyar da kaya da sabis waɗanda ake buƙata don amfanin yau da kullun na cikin gida.
Harajin Kayayyaki da Ayyuka (GST) babban tushe ne na Gwamnatin Indiya.
Ganin gaskiyar cewa GST ƙa'idodin tsarin kuɗi ne na ƙasa a Indiya, akwai tambayoyi da yawa dangane da Harajin Kayan Kaya da Ayyuka (GST). Wasu daga cikin waɗannan tambayoyin ana magance su a ƙasa a cikin wannan labarin.
Menene tsarin Harajin pre-GST?
Kafin aiwatar da Haraji na Kayayyaki da Ayyuka (GST), na tsakiya da na Gwamnatocin Jihohi suna da nasu dokokin haraji da lissafi don karbar haraji kan kayayyaki da aiyuka. Da tsarin haraji ya kasance mai tsari da yawa wanda ke nufin cewa ana karɓar harajin a kowane mataki na sarkar samarwa, farawa daga masana'anta har zuwa mabukaci na ƙarshe. Arin bayani sosai, an fara ɗora harajin da farko a ƙarshen masana'anta, bayan haka a siyarwa ga babban dillali, sannan a dillali kuma a ƙarshe a ƙarshen mabukaci.
Yawan harajin kuma ya banbanta a karkashin tsarin harajin kafin GST. Percentididdigar harajin ya bambanta daga wannan zuwa wancan. Kowane ɗayan kaya an sanya shi cikin haraji mai canzawa dangane da makoma da matakan da samfurin ya bi. Wannan ya haifar da tasirin “haraji-kan-haraji” ko sakamakon “cascading”. Sakamakon wannan tasirin, tsarin lissafin haraji ya zama mai rikitarwa kuma farashin kayayyaki sun kasance hauhawa. Tsarin haraji na baya yana nufin adadin harajin da aka biya mafi girma. Dole ne mabukaci ya ɗauki wannan adadin a cikin farashin farashin kaya.
Me yasa aka aiwatar da GST a Indiya?
An gabatar da Haraji na Kayayyaki da Ayyuka (GST) a Indiya don haɓaka tsarin tattara haraji da kuma kawo gaskiya cikin tsarin. Attemptoƙari ne don gabatar da daidaitaccen tsarin haraji. A baya, akwai haraji kai tsaye goma sha bakwai kai tsaye, wasu daga cikinsu sune - Babban Harajin Babban Haraji, Harajin Shiga, Harajin Nishaɗi, Harajin Kuɗi, Harajin Valara Daraja (VAT). Duk tsarin tattara haraji ya kasance mai rikitarwa.
Aiwatar da GST ya sauƙaƙa da tsarin haraji. Akwai takardun kudi guda huɗu da Gwamnatin Indiya ta ƙulla a ƙarƙashin GST: Dokar Haraji na Kayayyaki da Ayyuka, Dokar Haraji da Dokar Haraji na Ayyuka, Haɗaɗɗen Kaya da Dokar Haraji na Ayyuka da Kayan Unionan Tarayya da Harajin Ayyuka.
Menene ƙimar GST a Indiya?
Harajin Kayan Kaya da Ayyuka (GST) Majalisar tana da ƙididdigar haraji daban-daban da aka sanya don nau'ikan kaya daban-daban. Wasu kayayyaki za'a iya siyan su ba tare da GST ba, amma ga sauran samfuran farashin sune:
1. Harajin Haraji na 5%
Wasu daga cikin kayan da ke jawo haraji 5% a ƙarƙashin GST sune ɗan madara mai ƙyalƙyali, daskararren kayan lambu, kofi, cola, shayi, burodin pizza, kayan ƙanshi, takin zamani, kananzir, magungunan ayurvedic, insulin, giyar cashew, kayan kwalliyar hannu, da kayan ɗamara, da sauransu. galibi abubuwa ne na yau da kullun. Ayyuka kamar giya da aka yi amfani da su, jigilar kayayyaki- hanyoyin jirgin ƙasa, hanyoyin jirgin sama, abinci mai ɗan kauna, ɗakunan otal sun shiga ƙarƙashin harajin 5%.
2. Harajin Haraji na 12%
Abubuwa kamar su daskararren nama, man shanu, tsiran alade, cuku, wayoyi-wayoyin hannu da kekunan ɗinki, jakunkuna, madubai, da sauransu ana biyan su harajin 12% GST. Ayyuka irin su tikitin jirgin sama na kasuwanci, tikitin silima sun zo ƙarƙashin ƙimar 12% GST.
3. Harajin Haraji na 18%
Yawancin abubuwa suna ƙarƙashin wannan harajin. Wasu abubuwa daga cikin su sune - masarar masara, tataccen sukari, taliya, waina, kayan wanki, gilashin tsaro, gilashin gilashi, madubai, kayan ƙamshi, cakulan, da sauransu. Daga cikin ayyukan IT, sabis na IT da Telecom, ana sanya haraji mai kayatarwa da sabis na kuɗi akan 18%.
4. Harajin Haraji na 28%
Abubuwa na jin daɗi kamar su babura, masu tsabtace ɗaki, masu wanke kwanuka, motoci suna ƙarƙashin layin GST 28%. Otal-otal-otal biyar, tsere, yin caca a cikin gidajen caca suma suna ƙarƙashin wannan harajin.
Menene tasirin GST?
Kimantawa na Tattalin Arzikin Indiya GST zai bayyana cewa an sami fa'idodi fiye da lalacewa bayan aiwatar da Harajin Kayayyaki da Ayyuka (GST). GST ta kawar da tasirin haraji akan haraji wanda a baya ya haifar da hauhawar farashin kayayyaki da aiyuka. GST ana ɗora shi ne kawai a matakin ƙarshe na sarkar samarwa sakamakon hakan, ƙimar farashin kaya gaba ɗaya ta sauka.
Baya ga wannan, akwai ƙananan ƙa'idodi kuma ƙofar ta fi girma sosai don rajista a ƙarƙashin GST. Iyakar ƙofar ita ce lakhs 20 ko sama wanda ke nufin cewa ƙananan masu ba da sabis ko ƙananan yan kasuwa ba su da alhakin GST.
Tsarin rajista da dawo da biyan haraji ya kasance mai rikitarwa sosai kafin aiwatar da GST. Waɗannan matakai ana iya cika su yanzu a kan layi. Mutane ba lallai bane suyi gudu daga ginshiƙi zuwa post don gabatar da haraji. Yana buƙatar ƙarancin ilimin fasaha kuma kowane ɗayan zai iya yin rajista don GST kuma ya dawo da fayil ɗin kyauta ba tare da matsala ba.
Kammalawa
An gabatar da Harajin Kayayyaki da Ayyuka (GST) da nufin rage farashin kayayyaki cikin dogon lokaci da saukaka tsarin haraji a Indiya. Wadannan manufofin sun cika. Koyaya, GST har yanzu yana matakin farko. Ya kara saukaka kasuwanci, musamman ga kanana da matsakaitan masana'antu, masu farawa da kananan 'yan kasuwa. Tare da taimakon sassauƙaƙƙun sigogi don haraji, akwai ƙaramar buƙata ta ma'amala da jami'an haraji. Mai kasuwancin yana da cikakken 'yanci ƙarƙashin GST.
GST kuma ya fi sauƙi ga gwamnati ta gudanar. A cikin shekaru biyu da suka gabata, GST ya ba da ci gaba ga kasuwar Indiya ta hanyar haɓaka gasa. Indiya yanzu kasuwa ce ta ƙasa da ƙasa. Masana'antu sun fi gasa yanzu kuma akwai daidaitattun tsarin tsarin haraji na yau da kullun a duk faɗin ƙasar.
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