Frequently Asked Questions on Value Added Tax

1. f¨vU welqK cÖ‡kœvËi
Frequently Asked Questions (FAQs) on VAT
we‡kl `ªóe¨: f¨vU msµvšÍ wel‡q Rbg‡b bvbv cÖkœ i‡q‡Q| f¨vU msµvšÍ Kvh©µg m¤úbœ Ki‡Z wM‡q cÖwZwbqZ
bvbvwea cÖ‡kœi gy‡LvgywL n‡Z nq| Gme cÖ‡kœi Reve †`qvi gZ mnR †Kvb Drm †bB| ZvB, mK‡j †hb mn‡R
f¨vU msµvšÍ cÖ‡kœi Reve †c‡Z cv‡ib †m D‡Ï‡k¨ GLv‡b wb¤œewY©Z m~Px Abymv‡i welqwfwËK f¨vU msµvšÍ
cÖ‡kœvËi †ck Kiv n‡q‡Q| cvVK‡`i cÖkœ Abymv‡i m~Px †`‡L Reve Lyu‡R †ei Kivi Rb¨ Aby‡iva Kiv n‡jv|
wKQz cÖkœ GKvwaK wel‡qi AvIZvq c‡o| †hgb: †Kvb GKwU cÖkœ ÒU¨vwid g~j¨Ó Ges Ò‡iqvZÓ GB `ywU
wel‡qi AvIZvq co‡Z cv‡i| Avevi, †Kvb GKwU cÖkœ ÒDr‡m KZ©bÓ Ges Òf¨vU K¨vjKz‡jkbÓ GB `ywU
wel‡qi AvIZvq co‡Z cv‡i| †m‡ÿ‡Î IB GKvwaK wel‡qi m~Px †`Lvi Rb¨ Aby‡iva Kiv n‡jv| †Kvb GKUv
wel‡qi g‡a¨ Aek¨B Reve cvIqv hv‡e BbkvAvjøvn| hw` †Kvb cÖkœ `ywU wel‡qi AvIZvq c‡o, Zvn‡j †h
wel‡qi AvIZvq AwaK c‡o †m wel‡qi AvIZvq ivLv n‡q‡Q| Avi hw` †Kvb cÖkœ wZbwU wel‡qi AvIZvq
c‡o, Zvn‡j ÔweweaÕ wel‡qi AvIZvq ivLv n‡q‡Q| KwZcq †mev wb‡q †ek weåvwšÍi m„wó nq| ZvB, IB †mev
mswkøó cÖ‡kœvËi Avjv`v †ck Kiv n‡q‡Q, †hgb: †hvMvb`vi| GLv‡b †h cÖkœ¸‡jvi Reve †`qv n‡q‡Q, Zv †_‡K
AwaKvsk †ÿ‡ÎB cvVK mivmwi Zvi cÖ‡kœi Reve Lyu‡R cv‡eb| A_ev Zvi cÖ‡kœi KvQvKvwQ cÖ‡kœi Reve
cv‡eb| hw` GLv‡b †Kvb cÖ‡kœi Reve cvIqv bv hvq, AbyMÖn K‡i Zv Avgv‡K wb‡¤œi B-‡gB‡ji gva¨‡g Rvbv‡Z
Aby‡iva Kiv n‡jv| cieZx©‡Z †m cÖ‡kœi Reve AšÍf©y³ Kiv n‡e BbkvAvjøvn|
GLv‡b †h cÖkœ Ges DËi¸‡jv mwbœ‡ek Kiv n‡q‡Q, †m¸‡jv weMZ K‡qK eQi a‡i cvVK‡`i cÖ‡kœi Rev‡e
cÖ`vb Kiv n‡q‡Q| Gi g‡a¨ AwaKvsk Reve ˆ`wbK hyMvšÍi cwÎKvq Qvcv n‡q‡Q| B‡Zvg‡a¨ f¨vU msµvšÍ
wewa-weav‡b cwieZ©b n‡q‡Q| d‡j, †Kvb †Kvb cÖ‡kœi Reve ev Zvi Askwe‡kl nq‡Zv AcÖvmw½K n‡q †M‡Q|
ZvQvov, eZ©gvb 2015-16 A_© eQ‡ii ev‡R‡U evsjv‡`‡ki f¨vU e¨e¯’vq †ek wKQz cwieZ©b G‡m‡Q| Gme
cwieZ©‡bi d‡jI c~‡e© †`qv Rev‡e ms‡kvab Kivi Avek¨KZv †`Lv †`q| Avwg h_vm¤¢e Gme cwieZ©b¸‡jv
we‡ePbvq wb‡q eZ©gvb wewa-weav‡bi Av‡jv‡K Reve ms‡kvab Kivi †Póv K‡iwQ| ZviciI hw` †Kvb Rev‡e
nvjbvMv` wewa-weavb AšÍf©y³ bv n‡q _v‡K, Zvn‡j Zv wb‡¤œi B-‡gB‡ji gva¨‡g Avgvi bR‡i Avbvi Rb¨
m¤§vwbZ cvVK‡`i webxZ Aby‡iva KiwQ| †m¸‡jv Avkv Kwi cieZx©‡Z ms‡kvab Kiv n‡e|
W. ‡gvt Avãyi iDd
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Index
0011.. ff¨¨vvUU ††iiwwRR‡‡÷÷ªªkkbb....................................................................................................3
0022.. DDrr‡‡mm ff¨¨vvUU KKZZ©©bb....................................................................................................7
0033.. wwbbgg©©vvYY mmss¯¯’’vv ††mmeevvii ††ÿÿ‡‡ÎÎ DDrr‡‡mm ff¨¨vvUU KKZZ©©bb .................................................................22
0044.. ††mmeevv AAvvgg``vvwwbbii ††ÿÿ‡‡ÎÎ DDrr‡‡mm ff¨¨vvUU KKZZ©©bb......................................................................24
0055.. ††mmeevv iißßvvwwbbii ††ÿÿ‡‡ÎÎ DDrr‡‡mm ff¨¨vvUU KKZZ©©bb.........................................................................27
0066.. kkÖÖwwgg‡‡KKii ggRRyywwiiii IIccii DDrr‡‡mm ff¨¨vvUU KKZZ©©bb......................................................................28
0077.. GGKKvvwwaaKK DDccvv``vvbbwweewwkkóó mmiieeiivv‡‡nnii ††ÿÿ‡‡ÎÎ DDrr‡‡mm ff¨¨vvUU KKZZ©©bb...............................................29
0088.. ††hhvvMMvvbb``vvii ‡‡mmeevvii ††ÿÿ‡‡ÎÎ DDrr‡‡mm ff¨¨vvUU KKZZ©©bb...................................................................30
0099.. ††ggjjvv,, eevvwwYYRR¨¨ ††ggjjvvqq ccYY¨¨ wweeµµqq...............................................................................32
1100.. gg~~jj¨¨ ††NNvvllYYvv.........................................................................................................32
1111.. gg~~jj¨¨ ††NNvvllYYvv,, gg~~mmKK--77,, GGwwUUwwff,, ††iiqqvvZZ .........................................................................34
1122.. UU¨¨vvwwiidd gg~~jj¨¨.........................................................................................................39

2. Frequently Asked Questions (FAQs) on VAT
2 | P a g e
1133.. ff¨¨vvUU KK¨¨vvjjKKzz‡‡jjkkbb.................................................................................................40
1144.. ff¨¨vvUU AAee¨¨vvnnwwZZ .....................................................................................................45
1155.. DDccKKiiYY KKii ††iiqqvvZZ...............................................................................................47
1166.. wwiiddvvÛÛ ...............................................................................................................63
1177.. mmggšš^^qq...............................................................................................................63
1188.. iißßvvwwbb,, ccÖÖZZ¨¨cc©©YY II eeÛÛ............................................................................................64
1199.. KKzzwwUUii wwkkíí ..........................................................................................................69
2200.. PPzzww³³wwffwwËËKK DDrrccvv``bb ..............................................................................................69
2211.. wwnnmmvveeiiÿÿYY GGeess ff¨¨vvUU RRggvv ccÖÖ``vvbb...............................................................................70
2222.. PPjjwwZZ wwnnmmvvee ccyy¯¯ÍÍKK ((gg~~mmKK--1188)).................................................................................78
2233.. ccyyii¯¯‹‹vvii,, DDccnnvvii,, wwMMddUU ffvvDDPPvvii,, wwWWmmKKvvDD››UU ††mmjj,, IIqqvv‡‡iiww››UU wwii‡‡ccøømm‡‡gg››UU ...............................80
2244.. mmvvwwff©©mm PPvvRR©©,, ††UUww÷÷ss wwdd...........................................................................................84
2255.. wwdd,, iiqq¨¨vvjjwwUU,, PPvvRR©©,, KKwwggkkbb ((wweewwaa 1188OO)) ......................................................................85
2266.. ggRRyyiixx,, mm¤¤§§vvbbxx BBZZ¨¨vvww`` ............................................................................................87
2277.. eeRR©©¨¨ wwbb®®úúwwËË........................................................................................................88
2288.. ††µµwwWWUU ††bbvvUU........................................................................................................91
2299.. ††WWwweeUU ††bbvvUU.........................................................................................................92
3300.. ee¨¨eemmvvqqxx cchh©©vv‡‡qqii ff¨¨vvUU ...........................................................................................92
3311.. ZZjjøøvvkkxx II AAvvUUKK ...................................................................................................96
3322.. wweePPvvii................................................................................................................97
3333.. AAvvccxxjj ..............................................................................................................97
3344.. ee‡‡KKqqvv AAvv``vvqq......................................................................................................97
3355.. ‡‡UUwwjj‡‡ddvvbb,, ††ggvveevvBBjj ‡‡ddvvbb,, BB››UUvvii‡‡bbUU ††mmeevv ..................................................................98
3366.. wweeÁÁvvccbbxx mmss¯¯’’vv ††mmeevv,, ¯¯úúÝÝiikkxxcc ††mmeevv........................................................................99
3377.. ff~~wwgg DDbbœœqqbb mmss¯¯’’vv II ffeebb wwbbgg©©vvYY mmss¯¯’’vv ...................................................................... 101
3388.. QQvvccvvLLvvbbvv ††mmeevv...................................................................................................103
3399.. wwmmGGÛÛGGdd ††mmeevv..................................................................................................105
4400.. AAvvmmeevveeccÎÎ.......................................................................................................106
4411.. ee¨¨vvsswwKKss ††mmeevv,, ††ggvveevvBBjj ee¨¨vvsswwKKss ††mmeevv .......................................................................107
4422.. KK¬¬vv‡‡eeii IIccii ff¨¨vvUU...............................................................................................108
4433.. eevvwwoo,, ¯¯’’vvccbbvv ffvvoovvii IIccii ff¨¨vvUU...............................................................................109
4444.. ggvvbbeemm¤¤úú`` mmiieeiivvnn II ee¨¨ee¯¯’’vvccbbvv ††mmeevv..................................................................... 115
4455.. ZZ__¨¨--ccÖÖhhyyww³³ wwbbff©©ii ††mmeevv ........................................................................................ 115
4466.. DDccKKiiYY II ccYY¨¨ AAbb¨¨ÎÎ mmssiiÿÿYY............................................................................... 116
4477.. wwiiBBggeevvmm©©‡‡gg››UU ((cc~~bbff©©iiYY))....................................................................................... 117
4488.. wweewweeaa wweellqq....................................................................................................... 118
4499.. AAvveeMMvviixx ïïéé.....................................................................................................125

3. Frequently Asked Questions (FAQs) on VAT
3 | P a g e
0011.. ff¨¨vvUU ††iiwwRR‡‡÷÷ªªkkbb
cÖkœ-01: f¨v‡Ui AvIZvq †iwR‡÷ªkb wb‡Z n‡j wK wK `wjjvw`i cÖ‡qvRb nq?
DËi: Ôg~mK-6Õ di‡g Av‡e`b Ki‡Z nq| Ôg~mK-7Õ di‡g †NvlYv `vwLj Ki‡Z nq| †Pqvig¨vb/e¨e¯’vcbv cwiPvjK
¯^Z¡vwaKvix/Authorized Signatory Gi `yB Kwc Qwe `vwLj Ki‡Z nq| †UªW jvB‡mÝ, wUAvBGb mvwU©wd‡KU Ges
RvZxqZv cwiPqcÎ `vwLj Ki‡Z nq| e¨vsK G¨vKvD›U b¤^‡ii cÖZ¨qbcÎ `vwLj Ki‡Z nq| Avg`vwbKviK wn‡m‡e
f¨vU wbeÜb wb‡Z n‡j Import Registration Certificate (IRC) `vwLj Ki‡Z nq| ißvwbKviK wn‡m‡e f¨vU wbeÜb
wb‡Z n‡j Export Registration Certificate (ERC) `vwLj Ki‡Z nq| wbeÜb‡hvM¨ cÖv½‡bi eY©bvm~PK bxjbKkv
(Blue Print) `vwLj Ki‡Z nq| Rwgi/evwoi/ fe‡bi/cÖv½‡bi gvwjKvbv ev fvov msµvšÍ `wjjvw` `vwLj Ki‡Z nq|
wjwg‡UW †Kv¤úvwb n‡j AvwU©‡Kj Ges †g‡gv‡iÛvg `vwLj Ki‡Z nq| cvU©bviwkc e¨emv n‡j cvU©bviwkc `wjj `vwLj
Ki‡Z nq|
cÖkœ-02: Avgv‡`i GKwU AvwK©‡U± cÖwZôvb i‡q‡Q| cÖwZôvbwU Gm050.00 †Kv‡Wi AvIZvq AvwK©‡U±, B‡›Uwiqi
wWRvBbvi I B‡›Uwiqi †W‡Kv‡iUi wn‡m‡e wbewÜZ| Avgiv g~jZt wewfbœ cÖwZôv‡b B‡›Uwiqi †W‡Kv‡iUi Ges
wWRvB‡bi KvR Kwi| IB me cÖwZôvb bvbvwea mieivn wb‡q _v‡K| ZvB, Avgiv GLb Ô†hvMvb`viÕ wn‡m‡eI KvR
Ki‡Z AvMÖnx| GgZve¯’vq, Avgv‡`i f¨vU †iwR‡÷ªkb mvwU©wd‡K‡U cwieZ©b Kivi Rb¨ Av‡e`b Kwi| f¨vU †iwR‡÷ªkb
mvwU©wd‡KU cwieZ©b K‡i ÒAvcbvi e¨emvi cÖK…wZÓ Gi ¯’‡j "Supplier (Trader) and Service Renderer" D‡jøL
Kiv nq| wKš‘ Avgv‡`i mieivn MÖnYKvixi g‡Z, f¨vU †iwR‡÷ªkb mvwU©wd‡K‡U S037: Procurement Provider
†jLv bv _vK‡j Avgiv Ô†hvMvb`viÕ wn‡m‡e mieivn w`‡Z cvi‡ev bv| mieivn MÖnxZv Gm050.00 †Kv‡Wi AvIZvq
Avgv‡`i wbKU †_‡K f¨vU KZ©b Ki‡Z Pvq| G cwiw¯’wZ‡Z Avgv‡`i KiYxq Kx †m wel‡q AbyMÖn K‡i gZvgZ w`b|
[G.†K.Gg. †ejv‡qZ †nv‡mb, G¨vWfvBRvi, cÖ¨vw·m AvwK©‡U±m, 24-25, w`jKzkv evwYwR¨K GjvKv, mvaviY exgv m`b,
XvKv|]
DËi: Avcbv‡`i eZ©gv‡b †h ms‡kvwaZ f¨vU †iwR‡÷ªkb mvwU©wd‡KU (g~mK-8) i‡q‡Q, Zv w`‡q Avcbviv Ô†hvMvb`viÕ
†mev cÖ`vb Ki‡Z cvi‡eb| Ô†hvMvb`viÕ †mev cÖ`vb Ki‡Z n‡j f¨vU †iwR‡÷ªkb mvwU©wd‡K‡U Òe¨emvi Kvh©µgÓ Gi
wecix‡Z "S037: Procurement Provider" D‡jøL _vKv Riæwi bq| f¨vU †iwR‡÷ªkb †bqvi mgq Ôg~mK-6Õ di‡g
Av‡e`b Ki‡Z nq| Ôg~mK-6Õ di‡gi µwgK bs-15 Gi eY©bv n‡jv "Item(s) to be produced and/or
traded/Service(s) to be rendered"| GB µwg‡K Av‡e`bKvix Kx Kx cY¨ Drcv`b Ki‡Z Pvq ev e¨emv Ki‡Z Pvq
ev Avg`vwb/ißvwb Ki‡Z Pvq ev Kx Kx †mev cÖ`vb Ki‡Z Pvq Zvi we¯ÍvwiZ weeiY w`‡Z nq| cÖ‡qvR‡b AwZwi³ kxU
e¨envi Ki‡Z nq| †h cY¨ ev †mevi Kvh©µg †ewk Kiv n‡e, †mwU cÖ_‡g D‡jøL Ki‡Z nq| GB µwg‡K †hme cY¨ ev
†mevi D‡jøL _v‡K Zv f¨vU wefv‡Mi WvUv‡eB‡R aviY K‡i ivLv nq| f¨vU †iwR‡÷ªkb mvwU©wd‡K‡U Òe¨emvi Kvh©µgÓ
Gi wecix‡Z Ôg~mK-6Õ di‡gi µwgK bs-15 G D‡jøwLZ cÖ_g cY¨ ev †mevwU D‡jøL Kiv nq| KviY, f¨vU †iwR‡÷ªkb
mvwU©wd‡K‡Ui GB ¯’v‡b GKvwaK †mevi †KvW ev eY©bv D‡jøL Kivi ¯’vb †bB| Avi Zv D‡jøL Kivi cÖ‡qvRbI †bB|
Ôg~mK-6Õ di‡g †hme cY¨ ev †mevi D‡jøL Av‡Q cÖwZôvbwU †mme Kvh©µg MÖnY Ki‡Z cvi‡e| f¨vU †iwR‡÷ªkb †bqvi
mgq Ôg~mK-6Õ di‡g D‡jøL Kiv nqwb Ggb †Kvb Kvh©µg hw` †Kvb cÖwZôvb MÖnY Ki‡Z Pvq, Zvn‡j cÖ‡qvRbxq
ms‡kva‡bi Rb¨ f¨vU wefvMxq `߇i Ôg~mK-9Õ di‡gi gva¨‡g Av‡e`b Ki‡Z n‡e| mv‡_ ms‡kvwaZ Ôg~mK-6Õ dig
`vwLj Ki‡Z n‡e|
f¨vU †iwR‡÷ªkvb mvwU©wd‡K‡U ÒAvcbvi e¨emvi cÖK…wZÓ Gi wecix‡Z Ôg~mK-6Õ Gi wfwˇZ Av‡e`bKvixi e¨emv‡qi
cÖK…wZ D‡jøL _v‡K| e¨emv‡qi cÖK…wZ cuvP cÖKv‡ii n‡Z cv‡i, h_v: Supplier (Manufacturer) A_©vr Drcv`bKvix,
Supplier (Trader) A_©vr e¨emvqx, Service Renderer A_©vr †mev cÖ`vbKvix, Importer A_©vr Avg`vwbKviK Ges
Exporter A_©vr ißvwbKviK| GKB e¨w³i GKvwaK e¨emv‡qi cÖK…wZ _vK‡Z cv‡i| ZvI f¨vU †iwR‡÷ªkvb mvwU©wd‡K‡U
D‡jøL _vK‡Z n‡e| †hgb: †Kvb e¨w³ GKB mv‡_ Drcv`bKvix Ges Avg`vwbKviK n‡Z cv‡i| †m‡ÿ‡Î Zvi f¨vU
†iwR‡÷ªkvb mvwU©wd‡K‡U ÒAvcbvi e¨emvi cÖK…wZÓ Gi wecix‡Z Supplier (Manufacturer) and Importer †jLv
_vK‡e| f¨vU †iwR‡÷ªkvb mvwU©wd‡K‡U Òe¨emvi Kvh©µgÓ Gi wecix‡Z GKwU cY¨ ev †mevi †KvW Ges eY©bv D‡jøL
_vK‡e, †hwU Av‡e`bKvix Ôg~mK-6Õ di‡gi µwgK bs-15 Gi wecix‡Z cÖ_‡g D‡jøL K‡i‡Qb | †Kvb e¨w³i hw`
Ô†hvMvb`viÕ †mevwU GKgvÎ ev g~j KvR nq Zvn‡j wZwb Ôg~mK-6Õ di‡gi µwgK bs-15 Gi wecix‡Z cÖ_‡g S037:
Procurement Provider D‡jøL K‡i‡Qb Ges Zv Zvi f¨vU †iwR‡÷ªkvb mvwU©wd‡K‡U Òe¨emvi Kvh©µgÓ Gi wecix‡Z
D‡jøL Av‡Q| wKš‘ hw` Ô†hvMvb`viÕ †mev cÖ`vb Zvi GKgvÎ ev g~j KvR bv n‡q †MŠY KvR nq, Zvn‡j Ôg~mK-6Õ di‡gi
µwgK bs-15 Gi wecix‡Z Zv wZwb cÖ_‡g D‡jøL K‡ibwb, wb‡P D‡jøL K‡i‡Qb| ZvB, Zvi f¨vU †iwR‡÷ªkvb

4. Frequently Asked Questions (FAQs) on VAT
4 | P a g e
mvwU©wd‡K‡U Òe¨emvi Kvh©µgÓ-Gi wecix‡Z Zv D‡jøL _vK‡e bv| Z‡e, f¨vU †iwR‡÷kvb mvwU©wd‡K‡U ÒAvcbvi
e¨emvi cÖK…wZÓ Gi wecix‡Z Service Renderer D‡jøL _vK‡e| Zvn‡jB, wZwb Ô†hvMvb`viÕ †mev cÖ`vb Ki‡Z cvi‡eb|
GLb cÖkœ n‡jv, f¨vU †iwR‡÷ªkvb mvwU©wd‡K‡U Òe¨emvi Kvh©µgÓ Gi wecix‡Z hw` S037: Procurement Provider
D‡jøL bv _v‡K Zvn‡j Dr‡m f¨vU KZ©bKvix wKfv‡e eyS‡eb †h mieivnKvix Ô†hvMvb`viÕ| Dr‡m KZ©bKvixi `vwqZ¡
n‡jv mieivnKvixi f¨vU †iwR‡÷ªkvb mvwU©wd‡K‡Ui Kwc MÖnY Kiv| c~‡e© Av‡jvPbv K‡iwQ †h, f¨vU †iwR‡÷ªkvb
mvwU©wd‡K‡U †Kvb& cwiw¯’wZ‡Z Kx D‡jøL _v‡K| Dr‡m KZ©bKvix‡K mieivnKvixi ÷¨vUvm eyS‡Z n‡e| A_©vr
mieivnKvix Drcv`K bvwK e¨emvqx bvwK †mev cÖ`vbKvix bvwK Avg`vwbKviK Zv eyS‡Z n‡e| G welqwU wbwðZ nIqvi
Rb¨ `wjjvw` †`Lvi cvkvcvwk cÖ‡qvR‡b wbewÜZ A½b cwi`k©b Kiv hvq| Drcv`K Ges e¨emvqx f¨vU PvjvbcÎmn
mieivn w`‡j RvZxq ivR¯^ †ev‡W©i mvaviY Av‡`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 (c„t 721) Gi Aby‡”Q`
bs-3(K) Abymv‡i Dr‡m f¨vU KZ©b Ki‡Z n‡e bv| mieivnKvix hw` †mev cÖ`vbKvix nq, Zvn‡j †mevwU †Kvb †KvW
Ges eY©bvi AvIZvfz³ Zv †`L‡Z n‡e| IB Av‡`‡k ewY©Z 38wU †mevi g‡a¨ ÒweÁvbx ms¯’vÓ †mev e¨ZxZ 37wU †mevi
†ÿ‡Î Avewk¨Kfv‡e Dr‡m f¨vU KZ©b Ki‡Z n‡e| mieivnKvix hw` Drcv`K bv nb, e¨emvqx bv nb, mywbw`©ófv‡e
msÁvwqZ †Kvb †mevcÖ`vbKvix bv nb, Avg`vwb K‡i mieivnKvix bv nb; eis mieivnKvix hw` µq K‡i mieivn w`‡q
_v‡Kb, Zvn‡j wZwb Ô†hvMvb`viÕ| Dr‡m f¨vU KZ©bKvix‡K Gfv‡e mieivnKvixi ÷¨vUvm wbwðZ n‡q Dr‡m f¨vU KZ©b
Ki‡Z n‡e|
cÖkœ-03: f¨v‡Ui AvIZvq wbeÜb wb‡Z n‡j e¨vsK G¨vKvD›U D‡jøL Kiv eva¨Zvg~jK wK?
DËi: nu¨v eva¨Zvg~jK| f¨vU wbe܇bi Av‡e`bc‡Îi (g~mK-6 dig) µwgK bs-8 G e¨vsK G¨vKvD›U msµvšÍ Z_¨vw`
wjwce× Ki‡Z nq| GKvwaK e¨vsK G¨vKvD›U _vK‡j Zv GLv‡b D‡jøL Ki‡Z n‡e| f¨v‡Ui AvIZvq wbeÜb MÖnY Kivi
ci hw` bZzb K‡i †Kv‡bv e¨vsK G¨vKvD›U †Lvjv nq, Zvn‡j 14 (†PŠÏ) w`‡bi g‡a¨ Zv f¨vU wefvMxq Kg©KZ©v‡K
AewnZ Ki‡Z n‡e| Giƒ‡c AewnZ bv Ki‡j AvB‡bi j•Nb hv‡e|
cÖkœ-04: GKwU wkí-cÖwZôv‡bi g~mK wbeÜbc‡Î †h cY¨ D‡jøL Av‡Q †m cY¨ Qvov Ab¨ †Kvb cY¨ Drcv`b Kiv hv‡e
wKbv? gvV ch©v‡q †`Lv hvq, †Kvb c‡Y¨i c¨vwKs g¨v‡Uwiqvj Drcv`b Ki‡Z †M‡j Avjv`v f¨vU †iwR‡÷ªkvb wb‡q
BDwbU-2 ¯’vcb Kivi civgk© †`qv n‡”Q| [Bgivb Lvb, Kgvwk©qvj g¨v‡bRvi, emygwZ MÖæc Ae BÛvwóªR wjt, 47
KviIqvb evRvi, XvKv|]
DËi: †Kvb GKwU ¯’v‡b GKwU gvÎ f¨vU †iwR‡÷ªkvb _vK‡e Ges GKwU f¨vU †iwR‡÷ªkv‡bi AvIZvq me Kvh©µg
†hgb: Drcv`b, e¨emv, †mev cÖ`vb, Avg`vwb I ißvwb Kvh©µg cwiPvjb Kiv hv‡e| GB n‡jv f¨vU †iwR‡÷ªkv‡bi
g~jbxwZ| g~j¨ ms‡hvRb Ki wewagvjv, 1991 Gi wewa-9 Gi Dc-wewa (4) wb¤œiƒc:
Ò†Kv‡bv Ki‡hvM¨ cY¨ cÖ¯‘ZKiY ev Drcv`b¯’j ev mieivn¯’j ev Ki‡hvM¨ †mev cÖ`v‡bi ¯’vb ev Avg`vwb ev
ißvwbi e¨emvq¯’j nB‡Z GKvwaK Ki‡hvM¨ cY¨ mieivn ev †mev cÖ`v‡bi ev Avg`vwb ev ißvwbi †ÿ‡Î GKwU gvÎ
wbe܇bi cÖ‡qvRb nB‡e|Ó
f¨vU †iwR‡÷ªkvb mvwU©wd‡K‡U Òe¨emvi Kvh©µgÓ Gi wecix‡Z GKwU gvÎ cY¨ ev †mevi Activity Code Ges eY©bv
D‡jøL _v‡K| Gi A_© GB bq †h, IB cÖwZôvbwU ïaygvÎ IB GKwUgvÎ cY¨ Drcv`b Ki‡Z cvi‡e ev GKwUgvÎ †mev
cÖ`vb Ki‡Z cvi‡e| wbewÜZ e¨w³ hLb f¨vU †iwR‡÷ªkb wb‡q‡Q, ZLb wbe܇bi Av‡e`bcÎ Ôg~mK-6Õ c~iY K‡i‡Q|
Ôg~mK-6Õ di‡gi µwgK bs-15 n‡jv "Item(s) to be produced and/or traded/service(s) to be rendered"|
†iwR‡óªkv‡bi Av‡e`bc‡Îi GB ¯’v‡b D‡jøL Ki‡Z nq †h, Av‡e`bKvix Kx Kx cY¨ Drcv`b Ki‡Z Pvq, ev Kx Kx †mev
cÖ`vb Ki‡Z Pvq ev Kx Kx c‡Y¨i e¨emv Ki‡Z Pvq BZ¨vw`| cY¨ ev †mevi eY©bv w`‡Z cÖ‡qvR‡b AwZwi³ kxU e¨envi
Ki‡Z nq| Ôg~mK-6Õ di‡gi µwgK bs 15-†Z †hme cY¨ ev †mevi D‡jøL _vK‡e cÖwZôvbwU †mme cY¨ ev †mev msµvšÍ
Kvh©µg m¤úv`b Ki‡Z cvi‡e| Av‡e`‡bi wfwˇZ G Z_¨mg~n VAT Management Information System-G Gw›Uª
†`qv _v‡K| GLv‡b †h cY¨ ev †mev D‡jøL Av‡Q Zvi AwZwi³ hw` †Kvb cY¨ ev †mev msµvšÍ Kvh©µg cwiPvjbv Kiv
nq, Zvn‡j Ôg~mK-9Õ di‡g Av‡e`b K‡i f¨vU Awdm‡K AewnZ Ki‡Z nq| f¨vU †iwR‡÷ªkv‡bi Av‡e`bc‡Î µwgK
bs-15 †Z †hme cY¨ ev †mevi D‡jøL Kiv nq, †m cY¨ ev †mevi me¸‡jv f¨vU †iwR‡÷ªkvb mvwU©wd‡K‡U (g~mK-8)
D‡jøL Kivi ¯’vb †bB| ZvB, Òg~mK-8Ó di‡g Òe¨emvi Kvh©µgÓ Gi ¯’v‡b GKwUgvÎ cY¨ ev †mevi Activity Code
Ges eY©bv D‡jøL _v‡K| KviY n‡jv, VAT Managemnet Information System (VMIS) mdUIq¨v‡ii gva¨‡g f¨vU
†iwR‡÷ªkb mvwU©wd‡KU wcÖ›U Kiv nq| GLv‡b GKvwaK cY¨ ev †mev AšÍf©y³ Kivi my‡hvM †bB| Avm‡j f¨vU
†iwR‡÷ªkb mvwU©wd‡K‡U GKvwaK cY¨ ev †mev D‡jøL Kivi cÖ‡qvRbI †bB| KviY, Ôg~mK-6Õ dig Gi wfwˇZ me Z_¨
VAT Managemnet Information System (VMIS) G Gw›Uª †`qv _v‡K| ZvB, f¨vU †iwR‡÷ªkb mvwU©wd‡K‡U wbewÜZ
e¨w³i me‡P‡q ¸iæZ¡c~Y© cY¨ ev †mevwU D‡jøL Kiv †kÖq|

5. Frequently Asked Questions (FAQs) on VAT
5 | P a g e
c¨vwKs g¨v‡Uwiqvj c‡Y¨i GKwU Ask| cY¨ Drcv`bKvix c¨vwKs g¨v‡Uwiqvj Ab¨ †Kvb Drcv`‡Ki wbKU †_‡K wK‡b
Avb‡Z cv‡ib| †m‡ÿ‡Î wZwb IB DcKi‡Yi Ici †iqvZ cv‡eb| Avevi, c¨vwKs g¨v‡Uwiqvj wZwb Zvi Drcv`b¯’‡j
cÖ¯‘Z Ki‡Z cv‡ib| Zvi g~j c‡Y¨i g~j¨ †NvlYvq c¨vwKs g¨v‡Uwiqv‡ji DcKiYmg~n D‡jøL _vK‡Z n‡e| aiæb, GKwU
cÖwZôvb mvevb Drcv`b K‡i| mvev‡bi Rb¨ c¨vwKs g¨v‡Uwiqvj cÖ‡qvRb nq| cÖwZôvbwU hLb mvev‡bi g~j¨ †NvlYv cÖ`vb
Ki‡e, ZLb g~j¨ †NvlYv di‡g me DcKiY D‡jøL Ki‡e, hvi g‡a¨ c¨vwKs g¨v‡Uwiqv‡ji DcKiYI AšÍf©y³ _vK‡e|
c¨vwKs g¨v‡Uwiqvj cÖwZôvbwU cÖ¯‘Z Ki‡e| mvev‡bi Ask wn‡m‡e e¨envi Ki‡e| GLv‡b †Kvb RwUjZv †bB| aiæb,
GKwU evB-mvB‡Kj cÖ¯‘ZKvixi evB-mvB‡Kj cÖ¯‘Z Ki‡Z me©‡gvU 20wU AvB‡Ug cÖ‡qvRb nq| evB-mvB‡Kj cÖ¯‘ZKvix
wKQz AvB‡Ug µq K‡ib Ges wKQz AvB‡Ug Drcv`b K‡ib| AZtci me AvB‡Ug GKwÎZ K‡i evB-mvB‡Kj cÖ¯‘Z
K‡ib| evB-mvB‡Kj cÖ¯‘ZKvi‡Ki GKwUgvÎ f¨vU †iwR‡÷ªkvb _vK‡e| Zvi cÖ¯‘ZK…Z cY¨ n‡jv evB-mvB‡Kj| GKB
¯’v‡b wZwb †gvUi mvB‡Kj cÖ¯‘Z Ki‡Z cv‡ib| Avevi, GKB ¯’v‡b wZwb wd«Rvi cÖ¯‘Z Ki‡Z cv‡ib| Ges Gme c‡Y¨i
c¨vwKs g¨v‡UwiqvjI cÖ¯‘Z Ki‡Z cv‡ib| Zvi f¨vU †iwR‡÷ªkb mvwU©wd‡KU _vK‡e GKwU| c¨vwKs g¨v‡Uwiqvj cÖ¯‘Z
Ki‡Z n‡j Avjv`v BDwbU-2 wn‡m‡e f¨vU †iwR‡÷ªkb wb‡Z n‡e, Giƒc gšÍe¨ AevšÍi|
cÖkœ-05: Avgiv ïaygvÎ Dr‡m f¨vU KZ©b Kwi| Avgv‡`i Ab¨ †Kvb f¨vU‡hvM¨ Kvh©µg †bB| Avgv‡`i AwdmwU fvov
evmvq cwiPvwjZ| Avgiv evwo fvovi Ici h_vixwZ 9 kZvsk nv‡i f¨vU cwi‡kva Kwi Ges mv‡K©j Awd‡m †UªRvwi
Pvjvb `vwLj Kwi| m¤úªwZ f¨vU Awdm †_‡K Avgv‡`i‡K †Rvic~e©K wbeÜb cÖ`vb Kiv n‡q‡Q Ges Avgv‡`i‡K gvwmK
`vwLjcÎ `vwLj Ki‡Z ejv n‡”Q| ïaygvÎ Dr‡m f¨vU KZ©bKvix wn‡m‡e Avgv‡`i f¨vU †iwR‡÷ªk‡bi cÖ‡qvRb Av‡Q
wKbv Ges `vwLjcÎ `vwLj Ki‡Z n‡e wKbv †m wel‡q AbyMÖn K‡i gZvgZ w`b| [†gvt iwdKzj Bmjvg, wmwbqi
G¨vKvD›Um Awdmvi, KvwiZvm evsjv‡`k, 2 AvDUvi mvK©yjvi †ivW, kvwšÍevM XvKv|]
DËi: Avcbv‡`i f¨v‡Ui AvIZvq †iwR‡÷ªkb †bqvi cÖ‡qvRb †bB| g~j¨ ms‡hvRb Ki AvBb, 1991 Gi aviv 15 Gi
Dc-aviv (1) G D‡jøL Av‡Q †h, Ki‡hvM¨ c‡Y¨i mieivnKvix ev Ki‡hvM¨ †mev cÖ`vbKvix ev †h †Kvb c‡Y¨i
Avg`vwbKviK ev †h †Kvb cY¨ ev †mevi idZvwbKviK‡K wewa Øviv wba©vwiZ c×wZ‡Z wbewÜZ n‡Z n‡e| GLv‡b †mev
cÖ`vbKvix‡K wbewÜZ n‡Z ejv n‡q‡Q| Avcbviv †mev MÖnYKvix| g~j¨ ms‡hvRb Ki wewagvjv, 1991 Gi wewa 9 G
wbeÜb MÖn‡Yi c×wZ ewY©Z Av‡Q| wewa 9 Gi Dc-wewa (1) D‡jøL Av‡Q †h, Ki‡hvM¨ c‡Y¨i mieivnKvix ev Ki‡hvM¨
†mev cÖ`vbKvix‡K wbeÜb MÖnY Ki‡Z n‡e| evwo fvov whwb MÖnY K‡i‡Qb wZwb Ki‡hvM¨ †mev cÖ`vbKvix bb| RvZxq
ivR¯^ †ev‡W©i GmAviI bs 183-AvBb/2012/641-g~mK, ZvwiL: 07 Ryb, 2012 Gi gva¨‡g ‡mevi †KvW bs
Gm074.00 Gi wecix‡Z ewY©Z Ò¯’vb I ¯’vcbv fvov MÖnYKvixÓ †mev‡K eva¨Zvg~jK f¨v‡Ui AvIZvq Avbv n‡q‡Q,
A_©vr evwo fvovi †ÿ‡Î 3 kZvsk nv‡i Uvb©Ifvi Ki cÖ`vb Kiv hv‡e bv, 9 kZvsk nv‡i f¨vU cÖ`vb Ki‡Z n‡e| GKB
GmAviI-Gi `dv ÔLÕ-‡Z D‡jøL Av‡Q †h, †Uwe‡j ewY©Z †mev cÖ`vbKvix‡K wbewÜZ n‡Z n‡e Ges f¨vU cÖ`vb Ki‡Z
n‡e| GLv‡b Ô‡mev cÖ`vbKvixÕ‡K wbewÜZ n‡Z ejv n‡q‡Q| †mev MÖnYKvix‡K wbewÜZ n‡Z ejv nqwb| ZvB, ¯’vb I
¯’vcbv fvov MÖnYKvixi Rb¨ f¨v‡Ui AvIZvq wbewÜZ nIqv eva¨Zvg~jK bq| mvaviYZt whwb †mev cÖ`vb K‡ib wZwb
f¨v‡Ui AvIZvq †iwR‡÷ªkb MÖnY K‡ib, f¨vU cÖ`vb K‡ib Ges `vwLjcÎ †ckmn hveZxq cwicvjb (compliance)
K‡ib| †mev cÖ`vbKvix †mev MÖnYKvixi wbKU †_‡K †mevi g~j¨ Ges f¨vU Av`vq K‡i †bb| †m wn‡m‡e evwo fvov
cÖ`vbKvix KZ©„K f¨vU cwi‡kvwaZ nIqvi K_v| wKš‘ GKwU we‡kl Kvi‡Y G‡ÿ‡Î evwo fvov MÖnYKvixi Ici f¨v‡Ui
eva¨evaKZv Av‡ivc Kiv n‡q‡Q| GB n‡jv Ò¯’vb I ¯’vcbv fvov MÖnYKvixÓ msµvšÍ AvBbMZ weavb| Z‡e, Avgv‡`i
g‡b ivLv cÖ‡qvRb †h, ivR¯^ bxwZi D‡Ïk¨ n‡jv, miKvix ivR¯^ Av`vq wbwðZ Kiv, A_©‰bwZK Kg©KvÐ DrmvwnZ Kiv,
mnRfv‡e ivR¯^ cÖ`v‡bi e¨e¯’v wbwðZ Kiv BZ¨vw`| ivR¯^ Av`vq wbwðZ Kivi R‡b¨ †iwR‡÷ªkb †bqv, wnmvecÎ ivLv,
`vwLjcÎ ‡ck Kiv BZ¨vw` weavb Kiv n‡q‡Q| hw` ivR¯^ Av`vq wbwðZ n‡q hvq, Zvn‡j Avi Gme AvbyôvwbKZvi
cÖ‡qvRb _v‡K bv| evwo fvovi Ici f¨vU GKwU we‡kl ai‡bi Kvh©µ‡gi Ici f¨vU| Avgiv we‡kl we‡kl Kvh©µ‡gi
Ici †_‡K f¨vU Av`vq Kivi R‡b¨ A‡bK we‡kl we‡kl weavb K‡iwQ| evwo fvovi Ici ‡_‡K f¨vU Av`vq Kivi R‡b¨
Giƒc we‡kl weavb Kivi Avek¨KZv i‡q‡Q e‡j Avwg g‡b Kwi| ZvQvov, AvBb-Kvbyb ev¯Íevq‡bi g‡a¨I mywe‡ePbv
cÖ‡qvM Kiv cÖ‡qvRb| G `vwqZ¡ gvV ch©v‡qi EaŸ©Zb Kg©KZ©v‡`i Ici eZ©vq| evwo fvovi Ici hviv f¨vU cwi‡kva
Ki‡Qb Ges hv‡`i Ab¨ †Kvb ai‡bi f¨vU‡hvM¨ Kvh©µg †bB, Zv‡`i‡K f¨v‡Ui AvIZvq †Rvic~e©K ‡iwR‡÷ªkb ‡`qv
Ges `vwLjcÎ `vwLj Ki‡Z ejvi g‡a¨ Avwg †Kvb AvBbMZ, ev¯ÍevbyM Ges mywe‡ePbvcÖmyZ ‡PZbv †`wL bv| Avgv‡`i
†`‡k Ggb A‡bK †ÿÎ i‡q‡Q †hLv‡b f¨vU duvwK n‡”Q| IBme †ÿ‡Î AwaKZi cÖ‡Póv †`qv mgxPxb n‡e e‡j Avwg g‡b
Kwi| Z‡e, gvV ch©v‡q ev¯Íevqb Av‡iv mnR Kivi R‡b¨ hv‡`i ¯^vfvweK Kvh©µ‡gi Ici f¨vU Av‡ivwcZ †bB wKš‘ evwo
fvovi Ici f¨vU i‡q‡Q, Zv‡`i evwo fvovi Ici f¨vU Av`vq wel‡q RvZxq ivR¯^ †evW© †_‡K GKwU e¨vL¨vcÎ Rvwi
Kivi AvekKZv wQj, hv 2014-15 A_© eQ‡ii ev‡R‡Ui mgq Rvwi Kiv n‡q‡Q| e¨vL¨vcÎ bs-01/g~mK/2014, ZvwiL:
05 Ryb, 2014|

6. Frequently Asked Questions (FAQs) on VAT
6 | P a g e
GKBfv‡e †h me cÖwZôvb ïaygvÎ f¨vU Dr‡m KZ©b K‡i wKš‘ Ab¨ †Kvb f¨vU‡hvM¨ Kvh©µg K‡i bv Zv‡`i‡K f¨v‡Ui
AvIZvq †iwR‡÷ªkb wb‡Z n‡e bv| g~j¨ ms‡hvRb Ki AvBb, 1991 Gi aviv 6 Gi Dc-aviv (4KK) Abymv‡i, †mev
MÖnYKvix ev †ÿÎgZ †mevi g~j¨ ev Kwgkb cwi‡kvaKvix‡K †mevi g~j¨ ev Kwgkb cwi‡kvaKv‡j cÖ‡hvR¨ f¨vU Dr‡m
Av`vq I KZ©bc~e©K miKvix †UªRvix‡Z Rgv cÖ`vb Ki‡Z ejv n‡q‡Q| GLv‡b Dr‡m f¨vU KZ©bKvix‡K f¨v‡Ui AvIZvq
wbewÜZ n‡Z ejv nqwb| Dr‡m f¨vU KZ©‡bi weavb Kiv n‡q‡Q hv‡Z †mev cÖ`vbKvixMY‡K wbewÜZ Kiv hvq †mB
D‡Ï‡k¨, Dr‡m f¨vU KZ©bKvix‡K wbewÜZ Kivi D‡Ï‡k¨ bq| Dr‡m f¨vU KZ©b msµvšÍ RvZxq ivR¯^ †ev‡W©i mvaviY
Av‡`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi Aby‡”Q` bs-4 G Dr‡m f¨vU KZ©‡bi ci KiYxq wK Zv D‡jøL
Av‡Q| Dr‡m f¨vU KZ©‡bi ci miKvix †UªRvix‡Z Rgv †`qvi mgq RgvKvixi f¨vU †iwR‡÷ªkb b¤^‡ii cÖ‡qvRb †bB|
Dr‡m f¨vU KZ©bKvixi hw` ¯^vfvweKfv‡e f¨vU †iwR‡÷ªkb b¤^i _v‡K, Zvn‡j Zv D‡jøL Kiv hvq| Zvi hw` f¨vU
†iwR‡÷ªkb b¤^i bv _v‡K Zvn‡j †Kvb Amyweav †bB| †UªRvix Pvjv‡b f¨vU †iwR‡÷ªkb b¤^i wjL‡Z n‡e bv| ïaygvÎ
Dr‡m KwZ©Z f¨vU Rgv †`qvi cÖ‡qvR‡b f¨v‡Ui AvIZvq †iwR‡÷ªkb wb‡Z n‡e bv| RvZxq ivR¯^ †ev‡W©i e¨vL¨vcÎ bs-
01/g~mK/2014, ZvwiL: 05 Ryb, 2014 `ªóe¨|
cÖkœ-06: f¨v‡Ui AvIZvq AwbewÜZ cÖwZôv‡bi wbKU †_‡K µq Ki‡j wK n‡e?
DËi: f¨vU AvBb Abymv‡i, f¨v‡Ui AvIZvq wbewÜZ cÖwZôv‡bi wbKU †_‡K µq Ki‡Z n‡e| f¨v‡Ui AvIZvq wbewÜZ
bq Ggb cÖwZôv‡bi wbKU †_‡K µq Ki‡j DcKiY Ki †iqvZ cvIqv hv‡e bv| ZvQvov, g~j¨ ms‡hvRb Ki AvBb,
1991 Gi aviv-37(2)(KK) I 37(2)(U) Abyhvqx Aciva msNwUZ n‡e| †m †gvZv‡eK †µZvi weiæ‡×I f¨vU AvB‡b
gvgjv `v‡qi Kiv hv‡e| ZvB, f¨v‡Ui AvIZvq wbewÜZ bq Ggb cÖwZôv‡bi KvQ †_‡K µq bv KivB †kÖq|
cÖkœ-07: f¨vU †iwR‡÷ªkb Qvov cÖv_wgKfv‡e cY¨ Drcv`b ev †mev cÖ`vb KvR ïiæ K‡i wKQzw`b ci f¨vU †iwR‡÷ªkb
wb‡j †Kvb Amyweav n‡e wK?
DËi: f¨vU †iwR‡÷ªkvb †bqvi ci cY¨ Drcv`b ev †mev cÖ`v‡bi KvR ïiæ Ki‡Z n‡e| KvR ïiæ Kivi ci f¨vU
†iwR‡÷ªkvb †bqv AvBbm¤§Z nq| †iwR‡÷ªkb †bqvi ci KvR ïiæ Ki‡Z bv cvi‡j ev ïiæ Kivi ci Avevi eÜ Ki‡Z
PvB‡j f¨vU †iwR‡÷ªkb evwZj Ki‡Z n‡e| Z‡e, †Kvbµ‡gB †iwR‡÷ªkb bv wb‡q KvR ïiæ Kiv hv‡e bv| †iwR‡÷ªkb
†bqvi ci hw` KvR ïiæ Ki‡Z wej¤^ nq, Zvn‡j k~b¨ `vwLjcÎ `vwLj Ki‡Z n‡e| hLb KvR ïiæ n‡e ZLb †_‡K
wbqwgZ `vwLjcÎ `vwLj Ki‡Z n‡e|
cÖkœ-08: GKwU cÖwZôvb Avg`vwbKviK| eZ©gv‡b K‡qKgvm Avg`vwb †bB| GLb k~b¨ `vwLjcÎ w`‡q hv‡”Q| KZw`b
ch©šÍ k~b¨ `vwLjcÎ w`‡Z cvi‡e? KLb Zvi wbeÜb evwZj Kivi cÖ‡qvRb n‡e?
DËi: †Kv‡bv cÖwZôv‡bi hw` e¨emvqxK Kvh©µg mvgwqKfv‡e eÜ _v‡K Zvn‡j cÖwZôvbwU k~b¨ `vwLjcÎ †ck Ki‡e|
KZw`b ch©šÍ k~b¨ `vwLjcÎ †ck Ki‡Z cvi‡e Zv AvBb I wewa‡Z mywbw`©ófv‡e D‡jøL †bB| cÖwZôvbwU hw` cieZx©‡Z
Avevi e¨emv Kivi B”Qv iv‡L Zvn‡j wbqwgZfv‡e k~b¨ `vwLjcÎ †ck Ki‡e| Zv hZw`bB mvgwqK eÜ _vKzK bv †Kb|
cÖwZôvbwU Avevi hLb e¨emvqxK Kvh©µg ¯^vfvweKfv‡e ïiæ Ki‡e ZLb Zvi wbqwgZ `vwLjcÎ cÖ`vb Ki‡e| GgZ
cwiw¯’wZ‡Z wbeÜb evwZj Ki‡Z n‡e wK-bv †m wm×všÍ wbewÜZ e¨w³ KZ©„K MÖnY KivB †kÖq| wbewÜZ e¨w³ hw` g‡b
K‡ib †h, Zvi A`~i fwel¨‡Z Avi e¨emvq Kvh©µg Pvjy Kivi m¤¢vebv †bB, Zvn‡j wZwb wbeÜb evwZ‡ji Av‡e`b
Ki‡eb| Avi hw` wbewÜZ e¨w³ g‡b K‡ib †h, fwel¨‡Z wZwb AveviI e¨emvi Kvh©µg ïiæ Ki‡eb, Zvn‡j wZwb k~b¨
`vwLjcÎ `vwLj K‡i hv‡eb, Zv hZw`b c‡iB wZwb Avevi e¨emv Pvjy Kiæb bv †Kb| wZwb Zvi wbR cÖ‡qvR‡bB wbeÜb
evwZ‡ji Av‡e`b Ki‡eb| hw` e¨emv Avi bv K‡ib| †gvUK_v, k~b¨ `vwLjcÎ KZw`b ch©šÍ `vwLj Kiv hv‡e Zv mywbw`©ó
†bB| wbewÜZ e¨w³ Zvi wbR cÖ‡qvR‡b hZw`b ch©šÍ k~b¨ `vwLjcÎ `vwLj Ki‡Z Pvb, ZZw`b ch©šÍ `vwLj Ki‡Z
cvi‡eb|
cÖkœ-09: g~mK wbeÜb wb‡Z †M‡j AvBAviwm Pvq| AvBAviwm wb‡Z †M‡j g~mK wbeÜb Pvq| KiYxq wK?
DËi: g~mK wbeÜb Av‡M wb‡Z n‡e| wewa‡Z Zv ejv Av‡Q| AbyMÖn K‡i wewa 11 Gi Dc-wewa (2) †`Lyb| g~mK `߇i
GB g‡g© A½xKvibvgv w`‡Z n‡e †h, Avwg GZ w`‡bi g‡a¨ AvBAviwm G‡b `vwLj Ki‡ev| AZtci f¨vU †iwR‡÷ªkvbcÎ
wb‡q †h‡q Pxd K‡›Uªvjvi Ae Bg‡cvU© G¨vÛ G·‡cvU© Gi `߇i `vwLj K‡i AvBAviwm Bmy¨ Kiv‡Z n‡e| AZtci
AvBAviwmÕi Kwc f¨vU wefvMxq `߇i w`‡q †h‡Z n‡e|
cÖkœ-10: †K›`ªxq wbeÜb Ges Awfbœ g~j¨ wK?
DËi: †K›`ªxq wbeÜb: †Kv‡bv cÖwZôv‡bi GKvwaK †K›`ª †_‡K cY¨ wewµ ev ‡mev cÖ`v‡bi †ÿ‡Î GK¯’vb (m`i `ßi)
†_‡K f¨vU cwi‡kva Kivi c×wZ‡K †K›`ªxq wbeÜb e‡j| G hver RvZxq ivR¯^ †evW© †_‡K †K›`ªxq wbeÜb cÖ`vb Kiv
n‡Zv| eZ©gv‡b GB ÿgZv wefvMxq Kg©KZ©v‡`i Ici b¨¯Í Kiv n‡q‡Q| †K›`ªxq wbeÜb †bqvi Rb¨ me weµq‡K‡›`ªi
Z_¨vw`mn Av‡e`b Ki‡Z nq| g~j¨ ms‡hvRb Ki Gi AvIZvq †K›`ªxq wbeÜb I Ki cwi‡kva c×wZ wewagvjv, 2012

7. Frequently Asked Questions (FAQs) on VAT
7 | P a g e
Abymv‡i eZ©gv‡b wZb ai‡bi cÖwZôvb †K›`ªxq wbeÜb †c‡Z cv‡i| (1) Drcv`K cÖwZôvb Zvi wbR¯^ weµq‡K›`ªmn; (2)
e¨emvqx cÖwZôvb Zvi wbR¯^ weµq‡K›`ªmn; Ges (3) †mev cÖ`vbKvix cÖwZôvb Zvi †mev cÖ`vb‡K›`ªmn|
Awfbœ g~j¨: †Kvb cY¨ evRviRvZKi‡Yi myweavi Rb¨ Ges cvBKvix I LyPiv ch©v‡q f¨vU bv w`‡q cÖ_‡gB me f¨vU
cwi‡kva Kivi Rb¨ A‡bK mgq e¨emvqxMY Aby‡iva K‡ib| G me cY¨ wbR¯^ weµq‡K›`ª ev cwi‡ekK ev wWjv‡ii
gva¨‡g wewµ Kiv nq| †m †cÖwÿ‡Z mviv‡`‡k GKB g~‡j¨ f¨vU cwi‡kvwaZ cY¨ wewµi wbqg Kiv n‡q‡Q| G c×wZ‡K
Awfbœ g~‡j¨ weµq e‡j| Awfbœ g~‡j¨ cY¨ mieiv‡ni †ÿ‡Î RvZxq ivR¯^ †ev‡W©i Aby‡gv`b wb‡Z nq| †evW© AbygwZ
w`‡j, mswkøó wefvMxq Kg©KZ©vi Kv‡Q g~j¨ †NvlYv cÖ`vb Ki‡Z nq| g~j¨ †NvlYvq cvBKvix I LyPiv ch©vq ch©šÍ g~j¨
AšÍf©y³ Ki‡Z nq| c‡Y¨i Mv‡q ev c¨v‡K‡U Òg~mK cwi‡kvwaZÓ wj‡L mviv †`‡k †Kvb cÖwZôvb KZ©„K GKB g~‡j¨ cY¨
mieivn Kivi GB c×wZ‡K Awfbœ g~j¨ e‡j| Drcv`bKvix KZ©„K Drcv`b ch©v‡q Ges Avg`vwbKviK KZ©„K mieivn
ch©v‡q †ev‡W©i Aby‡gv`b wb‡q mgy`q f¨vU cwi‡kva K‡i (LyPiv ch©vq ch©šÍ) Awfbœ g~‡j¨ cY¨ mieivn Kiv hvq|
cÖkœ-11: †K›`ªxq wbeÜb Ges Awfbœ g~‡j¨ cY¨ mieiv‡ni g‡a¨ cv_©K¨ wK?
DËi: †K›`ªxq wbeÜb †`qv nq Drcv`K‡K, cvBKvix I LyPiv ch©v‡qi we‡µZv‡K Ges †mev cÖ`vbKvix‡K| †Kvb
cvBKvix I LyPiv we‡µZv hw` A‡bK¸‡jv weµq‡K‡›`ªi gva¨‡g cY¨ wewµ K‡ib, Zvn‡j GK¯’vb †_‡K cvBKvix I LyPiv
ch©v‡qi f¨vU cwi‡kv‡ai Rb¨ Zvi e¨emvi m`i `ßi‡K †K›`ªxq †iwR‡÷ªkb cÖ`vb Kiv nq [aviv-15(2)]| Aciw`‡K,
Awfbœ g~‡j¨ cY¨ mieiv‡ni myweav †`qv nq Drcv`bKvix Ges evwYR¨K Avg`vwbKviK‡K| GB e¨e¯’vq Drcv`bKvix ev
evwYwR¨K Avg`vwbKviK LyPiv ch©vq ch©šÍ me f¨vU cwi‡kva K‡i †`b|
Awfbœ g~‡j¨ Drcv`bKvix ev Avg`vwbKviK KZ©„K cY¨ mieivn c×wZ [wewa-3(L)]: †Kvb Drcv`bKvix KZ©„K
Drcv`b ch©v‡q ev Avg`vwbKviK KZ©„K mieivn ch©v‡q c‡Y¨i Mv‡q ev avi‡K ev c¨v‡K‡U gyw`ªZ AvKv‡i †Kvb cY¨
mieivn Kivi †ÿ‡Î wb¤œewY©Z c×wZ AbymiY Ki‡Z n‡e, h_v:-
(K) Ki‡hvM¨ cY¨ mieiv‡ni c~‡e© Drcv`bKvix ev Avg`vwbKviK Drcvw`Z ev mieivn‡hvM¨ c‡Y¨i Ici cÖ‡`q
f¨vU ev m¤ú~iK ïé av‡h©i D‡Ï‡k¨ wewa-3 †gvZv‡eK g~j¨ †NvlYv `vwLj Ki‡e| D³ †NvlYvi g‡a¨ Drcv`b
ch©v‡qi †NvlYv Ges c‡Y¨i P~ovšÍ mieivn ch©v‡qi hveZxq e¨q, gybvdv I Kwgkb c„_Kfv‡e dig Ôg~mK-1Õ ev
Ôg~mK-1LÕ G cÖ`k©b Ki‡Z n‡e|
(L) Drcv`bKvix ev Avg`vwbKviK RvZxq ivR¯^ †ev‡W© GB g‡g© A½xKvibvgv `vwLj Ki‡e †h, †NvwlZ Awfbœ g~j¨
c‡Y¨i Mv‡q ev avi‡K ev c¨v‡K‡Ui `„k¨gvb ¯’v‡b Abcbxq Kvwj‡Z gyw`ªZ _vK‡e Ges †`‡ki me©Î D³ Awfbœ
g~‡j¨ cY¨ mieivn Kiv n‡e|
(M) D³iƒc A½xKvibvgv †ev‡W© `vwL‡ji mgq A½xKvibvgvi mg_©‡b cÖ‡qvRbxq KvMRcÎ `vwLj Ki‡Z n‡e|
(N) D³ KvMRcÎ `vwL‡ji mgq c‡Y¨i Mv‡q ev avi‡K ev c¨v‡K‡U gyw`ªZ g~‡j¨i cv‡k ev bx‡P ev Dc‡i Ôg~mK
cwi‡kvwaZÕ ev ‘VAT Paid’ gy`ªY msewjZ c‡Y¨i bgybv `vwLj Ki‡Z n‡e|
(O) †ev‡W©i Aby‡gv`b cÖvwßi ci wefvMxq Kg©KZ©v mswkøó Drcv`bKvix ev Avg`vwbKviK‡K Dnv AewnZ Ki‡eb
Ges wefvMxq Kg©KZ©v KZ©„K wbw`©óK…Z ZvwiL n‡Z DwjøwLZ cY¨ mieivn Kiv hv‡e|
(P) wbR¯^ weµq‡K›`ª ev cwi‡ekK ev wWjvi ev G‡R›U KZ©„K cY¨ mieivn ev weµqKv‡j Ôg~mK-11Õ Pvjv‡b
ÔDr‡m mgy`q g~mK cwi‡kvwaZÕ g‡g© mxj cÖ`vb K‡i cY¨ mieivn ev weµq Ki‡Z n‡e|
G †ÿ‡Î cvBKvix I LyPiv ch©v‡q f¨vU Av‡ivwcZ n‡e bv| g~j¨ Aby‡gv`‡bi †ÿ‡Î GLv‡b 15 Kvh©w`e‡mi eva¨evaKZv
Ges Av‡e`‡bi ZvwiL n‡Z Zv Kvh©Kvi Kivi eva¨evaKZv †bB| wefvMxq Kg©KZ©v KZ©„K wba©vwiZ ZvwiL †_‡K
Aby‡gvw`Z g~j¨ Kvh©Ki n‡e|
0022.. DDrr‡‡mm ff¨¨vvUU KKZZ©©bb
cÖkœ-12: Avgiv Puv`cy‡i GKwU Pÿz nvmcvZvj cwiPvjbv Kwi| nvmcvZvjwU we‡`kx A_©vq‡b cwiPvwjZ| evm fvov K‡i
`~i †_‡K †ivMx Avbv-†bqv Kiv nq| evm fvovi we‡ji Ici †_‡K f¨vU KZ©b Ki‡Z n‡e wKbv †m wel‡q AbyMÖn K‡i
gZvgZ w`b? [mÄq Kzgvi AwaKvix, G¨vKvD›Um Awdmvi, gvRnviæj nK weGbGmwe Pÿz nvmcvZvj, Puv`cyi|]
DËi: Avcbvi cÖkœwUi cwic~Y© e¨vL¨v †`qvi R‡b¨ PviwU `„wó‡KvY †_‡K Av‡jvPbv Ki‡Z n‡e| cÖ_gZ, †mevi †KvW
Gm036.10 (kxZvZc wbqwš¿Z ev ZvcvbyK~j evm mvwf©m)-Gi Ici f¨v‡Ui nvi 15 kZvsk| kxZvZc wbqwš¿Z ev
ZvcvbyK~j evm mvwf©m whwb cwiPvjbv K‡ib, Zv‡K f¨v‡Ui AvIZvq wbewÜZ n‡Z n‡e Ges wZwb f¨vU cwi‡kva Ki‡eb|
wZwb wUwK‡Ui g~‡j¨i mv‡_ f¨vU †hvM K‡i Zv hvÎxi wbKU †_‡K Av`vq K‡i †b‡eb| Avcbviv hw` Giƒc kxZvZc
wbqwš¿Z ev ZvcvbyK~j ev‡mi wUwKU µq K‡i †ivMx Avbv-‡bqv K‡i _v‡Kb, Zvn‡j f¨vU Dr‡m KZ©b Kivi `vwqZ¡
Avcbv‡`i †bB| Avcbviv wUwK‡Ui g~j¨ cwi‡kva Ki‡eb, hvi g‡a¨ f¨vU AšÍf©y³ _vK‡e| evm fvov cÖ`vbKvix f¨vU
miKvix †KvlvMv‡i Rgv cÖ`vb Ki‡e| wØZxqZ, Avcbviv hw` kxZvZc wbqwš¿Z ev ZvcvbyK~j evm m¤ú~Y©iƒ‡c fvov wb‡q

8. Frequently Asked Questions (FAQs) on VAT
8 | P a g e
_v‡Kb, Zvn‡j GB †mevi †KvW n‡e Gm049 (hvbevnb fvov cÖ`vbKvix)| GB †mevi Ici f¨v‡Ui nvi 15 kZvsk, hv
Dr‡m KZ©b‡hvM¨| Ggb kxZvZc wbqwš¿Z ev ZvcvbyK~j evm m¤ú~Y©iƒ‡c fvov wb‡q _vK‡j wej cwi‡kv‡ai mgq 15
kZvsk f¨vU Dr‡m KZ©b Ki‡Z n‡e| Z…ZxqZ, Avcbviv hw` mvaviY ev‡mi wUwKU µq K‡i _v‡Kb, Zvn‡j wUwK‡Ui
g~‡j¨i Ici †Kvb f¨vU Dr‡m KZ©b Ki‡Z n‡e bv Ges GB wUwK‡Ui g~‡j¨i g‡a¨ f¨vU AšÍf©y³ _vK‡e bv| KviY, g~j¨
ms‡hvRb Ki AvBb, 1991 Gi wØZxq Zdwmj Abymv‡i hvÎx cwienb †mev f¨vUgy³| PZz_©Z, Avcbviv hw` mvaviY evm
m¤ú~Y©iƒ‡c fvov wb‡q _v‡Kb, Zvn‡j †mevwU n‡e hvbevnb fvov cÖ`vbKvix| GB †mevi Ici f¨v‡Ui nvi 15 kZvsk, hv
Dr‡m KZ©b‡hvM¨| Ggb evm fvov wb‡q _vK‡j wej cwi‡kv‡ai mgq 15 kZvsk f¨vU Dr‡m KZ©b Ki‡Z n‡e|
cÖkœ-13: GKwU mdUIq¨vi †Kv¤úvbx Ab¨ GKwU mvaviY cÖwZôv‡bi 2 Rb Kg©KZ©v‡K cÖwkÿY cÖ`vb K‡i wej `vwLj
K‡i‡Q| GB wej †_‡K Dr‡m g~mK KZ©b Ki‡Z n‡e wK-bv?
DËi: g~mK AvB‡bi wØZxq Zdmxj Abyhvqx miKvi KZ©„K cÖ`Ë wkÿv I cÖwkÿY f¨vU Ae¨vnwZcÖvß| ZvB, †emiKvix
cÖwkÿ‡Yi Ici f¨vU cÖ‡hvR¨ n‡e| †mevi †Kv‡bv †Kv‡W †h‡nZz cÖwkÿY msÁvwqZ Kiv nqwb, †m‡nZz Gm099.20
(Ab¨vb¨ wewea †mev) †Kv‡W cÖwkÿY †mev AšÍf©y³ n‡e| GB †mevi Ici 15 kZvsk nv‡i f¨vU cÖ‡hvR¨ n‡e| GB
†mevi Ici Ghver Dr‡m f¨vU KZ©b eva¨Zvg~jK wQj bv| 2013-14 A_© eQ‡ii ev‡R‡U 06 Ryb, 2013 ZvwiL †_‡K
GB †mevi Ici Dr‡m f¨vU KZ©b cÖ‡hvR¨ n‡q‡Q| eva¨Zvg~jKfv‡e Dr‡m f¨vU KZ©‡bi †h 37wU †mev i‡q‡Q ÔAb¨vb¨
wewea †mevÕ Zvi AšÍf©y³| AbyMÖn K‡i c„t 721 †`Lyb| ZvB, G‡ÿ‡Î Avewk¨Kfv‡e 15 kZvsk nv‡i f¨vU Dr‡m KZ©b
Ki‡Z n‡e|
cÖkœ-14: GKwU Mv‡g©›Um-G kÖwgK‡`i Lvevi †`qv nq| Lvevi mieiv‡ni Rb¨ GKRb‡K K›Uªv± †`qv n‡q‡Q| K›Uªv±i
30 (wÎk) UvKv meal wn‡m‡e Lvevi mieivn K‡ib| K›Uªv±i Pvj, Wvj BZ¨vw` wK‡b G‡b Mv‡g©‡›U‡mi wfZ‡i ivbœv K‡i
Lvevi mieivn K‡ib| K›Uªv±i‡K wej cwi‡kva Kivi mgq Dr‡m KZ cv‡m©›U nv‡i f¨vU KZ©b Ki‡Z n‡e?
DËi: ewY©Z †mevwU evsjv‡`‡ki f¨vU e¨e¯’vq K¨vUvivm© †mevi AvIZvfz³| D‡jøL¨, †Kv_vI †h‡q Lvevi µq K‡i †L‡j
G ai‡bi †mev Ô†i‡¯ÍviuvÕ wn‡m‡e we‡ewPZ n‡e| wKš‘ Lvevi hw` †KD mieivn w`‡q hvq, Zvn‡j G ai‡bi †mev
ÔK¨vUvivm©Õ †mev wn‡m‡e we‡ewPZ n‡e| K¨vUvivm© †mevi Ici f¨v‡Ui nvi 15%| †mevwU Avevi Dr‡m f¨vU KZ©‡bi
ZvwjKvq i‡q‡Q| A_©vr K¨vUvivm© †mev MÖnY Ki‡j Dr‡m 15 kZvsk f¨vU KZ©b Ki‡Z n‡e| K¨vUvivm© Lv`¨ mieivn
†`qvi mgq Zvi g~‡j¨i mv‡_ 15 kZvsk f¨vU †hvM K‡i wej `vwLj Ki‡e| Av‡jvP¨ †ÿ‡Î 30 UvKvi g‡a¨ 15 kZvsk
f¨vU AšÍf©y³ Av‡Q e‡j we‡ePbv Ki‡Z n‡e| A_©vr 30 UvKv f¨vU-BbK¬zwmf (f¨vU-AšÍf©y³) g~j¨| D³ g~j¨‡K 7.6666
w`‡q fvM Ki‡j 15 kZvsk f¨vU cvIqv hv‡e| 30 UvKvi g‡a¨ f¨v‡Ui cwigvY n‡e 3.91 UvKv| Lvevi mieivnKvix‡K
26.09 UvKv wn‡m‡e wej cwi‡kva Ki‡Z n‡e| 3.91 UvKv f¨vU wn‡m‡e Dr‡m KZ©b Ki‡Z n‡e|
cÖkœ-15: Avgiv Avgv‡`i cÖwZôv‡bi Kg©Pvix‡`i evm/wi·v/wmGbwR fvovi cÖK…Z cwigvY A_© bM‡` cwi‡kva K‡i ‡`B|
evm fvovi †ÿ‡Î mvaviYZ wUwKU _v‡K| wUwK‡Ui wfwˇZ cÖK…Z LiP cÖ`vb Kiv nq| wKš‘ wi·v ev wmGbwR fvovi
†ÿ‡Î wUwKU _v‡K bv| ZvB, Kg©Pvix Zvi wb‡Ri cÖ¯‘Z I ¯^vÿi Kiv fvDPvi `vwLj K‡i| †m †gvZv‡eK Zv‡K bM‡`
fvovi A_© cÖ`vb Kiv nq| Giƒcfv‡e cwi‡kvaK…Z evm/wi·v/wmGbwR fvovi Ici Dr‡m f¨vU KZ©b msµvšÍ weavb wK
Zv AbyMÖn K‡i Rvbv‡eb| [†gvt bRiæj Bmjvg, AvBwUwc, Gw·wKDwUf Awdmvi, dvBbvwÝqvj G¨vWwgwb‡÷ªkb wWwfkb,
m`i `ßi, kvnRvjvj Bmjvgx e¨sK wjt, XvKv|]
DËi: g~j¨ ms‡hvRb Ki AvBb, 1991 Gi wØZxq Zdwmj Abyhvqx hvÎx cwienb †mev f¨vU Ae¨vnwZcÖvß †mev| hvÎx
cwienb †mevi Ici f¨vU cÖ‡hvR¨ n‡e bv| Z‡e, GKB Zdwmj Abymv‡i, cwienb msµvšÍ KwZcq †mevi Ici f¨vU
cÖ‡hvR¨ i‡q‡Q| IB †mev¸‡jv n‡jv: kxZvZc wbqwš¿Z ev ZvcvbyK~j evm mvwf©m, kxZvZc wbqwš¿Z ev ZvcvbyK‚j jÂ
mvwf©m, kxZvZc wbqwš¿Z ev ZvcvbyK‚j †ijI‡q mvwf©m, hvbevnb fvov cÖ`vbKvix, wkwcs G‡R›U, †d«BU d‡ivqvWvm©,
cwienb wVKv`vi, Kzwiqvi mvwf©m Ges PvU©vW© wegvb I †nwjKÞvi fvov cÖ`vbKvix| GB †mev¸‡jv Qvov cwienb msµvšÍ
Avi †Kvb †mevi Ici f¨vU cÖ‡hvR¨ n‡e bv| Avcbviv Avcbv‡`i Kg©Pvix‡`i ev‡mi fvov cÖ`vb K‡ib| hw` kxZvZc
wbqwš¿Z ev‡mi fvov nq Ges hw` ev‡mi wUwKU _v‡K Zvn‡j Dr‡m f¨vU KZ©b Ki‡Z n‡e bv| wUwK‡Ui g~‡j¨i cwigvY
A_© Kg©Pvix‡K cwi‡kva Ki‡Z n‡e| GB †mevi Ici f¨vU cÖ‡hvR¨ Av‡Q, Z‡e Dr‡m f¨vU KZ©‡bi weavb †bB| GB
†mevi †KvW Gm036.10| GB †mevi Ici f¨v‡Ui nvi 15 kZvsk| kxZvZc wbqwš¿Z ev ZvcvbyK‚j evm mvwf©m whwb
cwiPvjbv K‡ib Zv‡K f¨v‡Ui AvIZvq wbewÜZ n‡Z n‡e Ges wZwb f¨vU cwi‡kva Ki‡eb| wZwb wUwK‡Ui g~‡j¨i mv‡_
f¨vU †hvM K‡i Zv hvÎxi wbKU †_‡K Av`vq K‡i †b‡eb| kxZvZc wbqwš¿Z ev ZvcvbyK‚j ev‡mi wUwKU RvZxq ivR¯^
†ev‡W©i GmAviI bs-177-AvBb/2004/423-g~mK, ZvwiL: 10 Ryb, 2004 (c„t 801) Abymv‡i f¨vU Pvjvb wn‡m‡e
we‡ewPZ| ZvB, †h‡nZz GB †mevi Ici Dr‡m f¨vU KZ©‡bi weavb †bB Ges hw` Avcbv‡`i Kg©Pvixiv ev‡mi wUwKU
`vwLj K‡i Zvn‡j ïay g~j¨ cwi‡kva K‡i w`‡Z n‡e| Dr‡m f¨vU KZ©b Ki‡Z n‡e bv| kxZvZc wbqwš¿Z ev‡m ågY K‡i
hw` wUwKU `vwLj bv K‡i Zvn‡j A_© cwi‡kv‡ai mgq f¨vU Dr‡m KZ©b Ki‡Z n‡e| wi·v fvov Ges wmGbwR fvovi

9. Frequently Asked Questions (FAQs) on VAT
9 | P a g e
Ici f¨vU cÖ‡hvR¨ †bB| A_©vr hvÎx cwienb †mevi AvIZvq wi·v fvov Ges wmGbwR fvov f¨vU Ae¨venwZcÖvß †mev|
ZvB, Avcbv‡`i Kg©Pvix‡`i‡K nv‡Z †jLv fvDPv‡ii gva¨‡g wi·v fvov ev wmGbwR fvovi A_© cÖ`vb Kivi mgq Dr‡m
f¨vU KZ©b Ki‡Z n‡e bv| cÖK…Z fvovi cwigvY Zv‡`i‡K cwi‡kva Ki‡Z n‡e| mvwe©K ch©v‡jvPbvq Gwm ev‡mi †ÿ‡Î
wUwKU _vK‡j Dr‡m f¨vU KZ©b Ki‡Z n‡e bv| wi·v I wmGbwR fvovi Ici Dr‡m f¨vU KZ©b Ki‡Z n‡e bv|
cÖkœ-16: g~m‡Ki AvIZvq AwbewÜZ cÖwZôvb †Kvb cY¨ ev †mev mieivn w`‡j Dr‡m f¨vU KZ©‡bi weavb wK?
DËi: g~mK wbewÜZ cÖwZôv‡bi wbKU †_‡K cY¨/‡mev mieivn wb‡Z n‡e| †UÛvi, †Kv‡Ukb BZ¨vw`i gva¨‡g µ‡qi
†ÿ‡Î †UÛvi`vZvi f¨vU †iwR‡÷ªkvbc‡Îi d‡UvKwc wb‡Z n‡e| Bnv AvB‡bi eva¨evaKZv| g~j¨ ms‡hvRb Ki AvBb,
1991 Gi aviv 19K-‡Z Giƒc weavb Av‡Q| wKš‘ ev¯Íe‡ÿ‡Î †`Lv hvq †h, A‡bK cÖwZôvb AwbewÜZ i‡q †M‡Q Ges
Zv‡`i KvQ †_‡K µq Kivi cÖ‡qvRb nq| Gfv‡e hw` AwbewÜZ cÖwZôv‡bi wbKU †_‡K mieivn †bqv nq, ¯^vfvweK
wbq‡g Dr‡m f¨vU KZ©b Ki‡Z n‡e| cÖwZôvbwUi ÷¨vUvm we‡ePbv K‡i cÖwZôvbwUi †hnv‡i f¨vU cwi‡kva Kivi
eva¨evaKZv wQj †mnv‡i f¨vU Dr‡m KZ©b Ki‡Z n‡e| AvB‡bi aviv 37(2)(KK) Abymv‡i wbewÜZ e¨w³ f¨vU Pvjvb
Qvov µq Ki‡Z cvi‡e bv, Ki‡j GB avivi Aaxb Aciva msNwUZ n‡e|
cÖkœ-17: Uvb©Ifvi K‡ii AvIZvq ZvwjKvfz³ Ges KzwUi wk‡íi AvIZvq ZvwjKvfy³ cÖwZôvb †Kvb cY¨ ev †mev
mieivn Ki‡j Dr‡m f¨vU KZ©b Ki‡Z n‡e wK?
DËi: Uvb©Ifvi K‡ii AvIZvq ZvwjKvfz³ ev KzwUi wk‡íi AvIZvq ZvwjKvfy³ †Kv‡bv cÖwZôvb ZvwjKvfyw³
b¤^im¤^wjZ K¨vk‡g‡gv Bmy¨ K‡i cY¨ mieivn Ki‡j Dr‡m f¨vU KZ©b Ki‡Z n‡e bv| mvaviY Av‡`k bs
03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi Aby‡”Q` 3(K)-†Z G welqwU D‡jøL Av‡Q| cÖwZôvbwU Uvb©Ifvi Ki ev
KzwUi wk‡íi AvIZvfy³ wK-bv Zv Rvbvi Dcvq n‡jv cÖwZôvbwUi ZvwjKvfy³c‡Î 11 (GMvi) wWwR‡Ui ZvwjKvfyw³
b¤^i| 11 wWwR‡Ui 5g wWwRU hw` 1 nq Zvn‡j cÖwZôvbwU f¨v‡Ui AvIZvq wbewÜZ| hw` 2 nq Zvn‡j Uvb©Ifvi K‡ii
AvIZvq ZvwjKvfy³| Avi hw` 3 nq Zvn‡j KzwUi wk‡íi AvIZvq ZvwjKvfy³|
cÖkœ-18: †cÖm †_‡K wfwRwUs KvW© Qvcv‡bv n‡q‡Q| Dr‡m f¨vU KZ©b Ki‡Z n‡e wK?
DËi: cÖwZôvbwU Drcv`bKvix wn‡m‡e wbewÜZ n‡j Ges Ôg~mK-11Õ PvjvbcÎ Bmy¨ Ki‡j Dr‡m f¨vU KZ©b Ki‡Z n‡e
bv| Avgiv Rvwb †h, †Kvb Drcv`K hw` Ôg~mK-11Õ Pvjvbmn cY¨ mieivn †`q, Zvn‡j D³ Drcv`K †hvMvb`vi wn‡m‡e
we‡ewPZ n‡e bv Ges †m‡ÿ‡Î Dr‡m f¨vU KZ©b Ki‡Z n‡e bv| RvZxq ivR¯^ †ev‡W©i Dr‡m f¨vU KZ©b msµvšÍ mvaviY
Av‡`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi Aby‡”Q` bs 3 Gi Dcvby‡”Q` bs K-‡Z G weavb ewY©Z Av‡Q|
wKš‘ cÖwZôvbwU hw` †mev cÖ`vbKvix wn‡m‡e wbewÜZ n‡q †mev cÖ`v‡bi Kvh©µg cwiPvjbv K‡i _v‡K Zvn‡j G‡ÿ‡Î
cÖ‡hvR¨ f¨vU Dr‡m KZ©b Ki‡Z n‡e| KviY, Dr‡m f¨vU KZ©b‡hvM¨ 37wU †mevi ZvwjKvq QvcvLvbv AšÍf©y³ Av‡Q|
g~mK PvjvbcÎ Bmy¨ Kiv me f¨vU‡hvM¨ cY¨ mieivnKvix ev f¨vU‡hvM¨ †mev cÖ`vbKvixi AvBbx `vwqZ¡| Z‡e, ev¯Í‡e
A‡b‡K f¨vU PvjvbcÎ Qvov †mev cÖ`vb K‡i _v‡K| †mev cÖ`v‡bi †ÿ‡Î Gfv‡e f¨vU duvwKi cÖeYZv i‡q‡Q| ZvB, Gme
†ÿ‡Î Dr‡m f¨vU KZ©‡bi weavb Kiv n‡q‡Q| IB 37wU †mevi †ÿ‡Î f¨vU Pvjvb _vKzK ev bv _vKzb cÖ‡hvR¨ f¨vU Dr‡m
KZ©b Ki‡Z n‡e| mvaviYZt wfwRwUs KvW© Qvcv‡bv cÖwZôvb QvcvLvbv wn‡m‡e wbewÜZ| ZvB, 15 kZvsk nv‡i f¨vU
Dr‡m KZ©b Ki‡Z n‡e|
cÖkœ-19: Avgiv GKwU †emiKvix GwZgLvbv cwiPvjbv Kwi| miKvi Avgv‡`i GwZg‡`i‡K gv_vwcQz mgvRKj¨vY
gš¿Yvjq Gi gva¨‡g 1000/- (GK nvRvi UvKv gvÎ) eivÏ cÖ`vb K‡i| IB UvKvi †PK Bmy¨ Kivi mgq GwR Awdm 4
kZvsk f¨vU †K‡U iv‡L| GB f¨vU †K‡U ivLv mwVK Av‡Q wKbv Zv AbyMÖn K‡i Rvbv‡eb| [gvIjvbv Avãyj Avjxg
dwi`x, wcÖwÝc¨vj, gv`ªvmv AvkÖvdxqv, evwiaviv, eøK-‡R, XvKv-1212|]
DËi: bv, GB A‡_©i Ici GwR Awdm KZ©„K f¨vU †K‡U ivLv mwVK bq| A_© eivÏ †`qvi mgq f¨vU †K‡U ivLvi †Kvb
weavb †bB| A_© LiP Kivi mgq f¨vU †K‡U ivLvi weavb Av‡Q, hw` IB µ‡qi Ici Dr‡m f¨vU KZ©b cÖ‡hvR¨ n‡q
_v‡K| G welqwU eyS‡Z n‡j K‡qKwU `„wó‡KvY †_‡K †`L‡Z n‡e| cÖ_gZ, Dr‡m f¨vU KZ©b Kivi `vwqZ¡ †Kvb& †Kvb&
KZ©„c‡ÿi Ici b¨¯Í Kiv Av‡Q Zv Rvbv `iKvi| g~j¨ ms‡hvRb Ki wewagvjvi wewa 18K Abymv‡i miKvix cÖwZôvb,
AvavmiKvix cÖwZôvb, ¯^vqZ¡kvwmZ cÖwZôvb, GbwRI, e¨vsK, exgv cÖwZôvb, Avw_©K cÖwZôvb, wjwg‡UW †Kv¤úvbx, 1(GK)
†KvwU UvKvi AwaK evwl©K Uvb©Ifvihy³ cÖwZôvb Ges wkÿv cÖwZôv‡bi Ici Dr‡m f¨vU KZ©b Kivi `vwqZ¡ †`qv n‡q‡Q|
†emiKvix GwZgLvbv IB cÖwZôvb¸‡jvi g‡a¨ †KvbwUi AvIZvq c‡o bv| ZvB †emiKvix GwZgLvbvi Ici Dr‡m f¨vU
KZ©b Kivi `vwqZ¡ †bB| Dr‡m f¨vU KZ©b Ki‡Z nq cY¨ ev †mev µ‡qi g~j¨ cwi‡kv‡ai mgq| †h KZ©„cÿ cY¨ µq
K‡i ev †mev MÖnY K‡i †m KZ©„cÿ Dr‡m f¨vU KZ©b Ki‡e, hw` Dr‡m f¨vU KZ©b msµvšÍ wewa-weavb Abymv‡i IB
µ‡qi Ici Dr‡m f¨vU KZ©b Kiv cÖ‡hvR¨ n‡q _v‡K| Av‡jvP¨ †ÿ‡Î Ggb †Kvb cY¨ ev †mev µ‡qi wecix‡Z g~j¨
cwi‡kva Kiv n‡”Q bv| ZvB, G‡ÿ‡Î Dr‡m f¨vU KZ©b Kivi Avek¨KZv †bB| ZvQvov, eZ©gvb wewa-weavb Abymv‡i, me

10. Frequently Asked Questions (FAQs) on VAT
10 | P a g e
cY¨ ev †mevi µ‡qi †ÿ‡Î Dr‡m f¨vU KZ©b Ki‡Z n‡e bv| eZ©gv‡b me©‡gvU 37wU †mevi Ici Dr‡m f¨vU KZ©b Kivi
weavb i‡q‡Q| Dr‡m f¨vU KZ©b msµvšÍ RvZxq ivR¯^ †ev‡W©i mvaviY Av‡`k bs 03/g~mK/2014, ZvwiL: 05 Ryb,
2014 G IB †mevmg~n D‡jøL Av‡Q| GwR Awdm KZ©„K †PK Bmy¨ Kiv ev miKvi KZ©„K †Kvb GwZgLvbvq GwZg‡`i‡K
A_© cÖ`vb Kiv, GB †mev¸‡jv †Kvb f¨vU‡hvM¨ †mev bq, ZvB D‡rm f¨vU KZ©b Kivi †Kvb cÖ‡qvRbxqZv †bB| GwR
Awdm miKvix `ßimg~‡ni bvbv Kg©Kv‡Ði g~j¨ cwi‡kva K‡i _v‡K| wewfbœ miKvix Awdm bvbvfv‡e cY¨ I †mev µq
K‡i| †mB Awd‡mi Avw_©K eivÏ †_‡K GwR Awdm IB µ‡qi wecix‡Z g~j¨ cwi‡kva K‡i| g~j¨ †P‡Ki gva¨‡g
cwi‡kva K‡i| c~‡e©B D‡jøL Kiv n‡q‡Q †h, miKvix cÖwZôv‡bi µ‡qi Ici Dr‡m f¨vU KZ©‡bi weavb Av‡Q| ZvB,
µqKvix Awd‡mi c‡ÿ †h‡nZz GwR Awdm g~j¨ cwi‡kva K‡i, †m‡nZz g~j¨ cwi‡kv‡ai mgq f¨vU AvB‡bi wewa-weavb
Abymv‡i f¨vU Dr‡m KZ©b Ki‡Z nq| f¨vU KZ©b Kivi g~j `vwqZ¡ µqKvix Awd‡mi| µqKvix Awd‡mi c‡ÿ GwR
Awdm GB `vwqZ¡ cvjb K‡i _v‡K| miKvi wewfbœ Kg©Kv‡Ð hLb A_© eivÏ cÖ`vb K‡i ZLb Dr‡m f¨vU KZ©b K‡i bv,
Zv Kivi cÖ‡qvRbI †bB| ZvB, Av‡jvP¨ †ÿ‡ÎI A_© eivÏ Kivi mgq Dr‡m f¨vU KZ©b Ki‡Z n‡e bv| A_© e¨qKvix
KZ©„cÿ µ‡qi wecix‡Z g~j¨ cwi‡kv‡ai mgq cÖ‡qvRb n‡j f¨vU Dr‡m KZ©b Ki‡e| m‡e©vcwi, A_© AvBb, 2015 Gi
gva¨‡g miKvwi I †emiKvwi GwZgLvbv‡K f¨v‡Ui AvIZvgy³ Kiv n‡q‡Q| ZvB, G‡ÿ‡Î f¨vU KZ©b Ki‡Z n‡e bv|
cÖkœ-20: Avgiv GKwU GbwRI| Avgiv RbKj¨v‡Y KvR Kwi| Pi A‡ji K…lKiv †hb evRv‡i AwaMg¨Zv (market
access) cvq †mR‡b¨ Avgiv GKwU cÖKí cÖ¯‘Z K‡iwQ| cÖK‡íi me©‡gvU e¨q 3,41,17,803 (wZb †KvwU GKPwjøk jÿ
m‡Zi nvRvi AvUkZ wZb UvKv gvÎ)| Avgiv GKwU KbmvjU¨v›U dvg©‡K cÖK‡íi hveZxq KvR m¤úv`b Kivi Rb¨
`vwqZ¡ w`‡qwQ| KbmvjU¨v›U dvg©wU wjwg‡UW †Kv¤úvbx| cÖwZ wZb gvm ci ci IB dvg© cÖK‡í A_© eivÏ cÖ`vb Kivi
Rb¨ Avgv‡`i Kv‡Q wiKzBwRkb cvVvq| Avgiv cÖ‡qvRb Abyhvqx A_© eivÏ cÖ`vb Kwi| dvg©wU Avgv‡`i wba©vwiZ LvZ
Abyhvqx A_© e¨q K‡i| A_© e¨‡qi LvZ¸‡jv n‡jv: cÖK‡í Kg©iZ Kg©KZ©v-Kg©Pvix‡`i †eZb, m`i `߇ii K‡qKRb
Kg©KZ©vi G¨vWfvBRix e¨q, ågY, †nv‡Uj fvov, Awdm m¾v, gvBwKs, weÁvcb, †Uªwbs BZ¨vw`| KbmvjU¨v›U cÖwZôvb
KZ©„K A_© e¨q Kiv mwVK Av‡Q wKbv Zv gv‡S gv‡S Avgv‡`i cÖwZôv‡bi AwWUiMY AwWU K‡ib| G‡ÿ‡Î f¨v‡Ui weavb
wK AbyMÖn K‡i Rvbv‡eb| [wjUb gvB‡Kj µzk, dvBbvÝ Awdmvi, myBPKbUv±, nvDm-19, †ivW-11, evwiaviv, XvKv|]
DËi: Avgv‡`i †`‡ki f¨vU e¨e¯’vq Dr‡m f¨vU KZ©b †K Ki‡e Zv wbw`©ó Kiv Av‡Q| g~j¨ ms‡hvRb Ki wewagvjv,
1991 Gi wewa 18K Abymv‡i, miKvix cÖwZôvb, AvavmiKvix cÖwZôvb, ¯^vqZ¡kvwmZ cÖwZôvb, GbwRI, e¨vsK, exgv
cÖwZôvb, Avw_©K cÖwZôvb, wjwg‡UW †Kv¤úvbx, 1(GK) †KvwU UvKvi AwaK evwl©K Uvb©Ifvihy³ cÖwZôvb Ges wkÿv
cÖwZôv‡bi Ici Dr‡m f¨vU KZ©b Kivi `vwqZ¡ cÖ`vb Kiv n‡q‡Q| Dr‡m f¨vU KZ©b Ki‡Z n‡e cY¨ ev †mev µ‡qi g~j¨
cwi‡kva Kivi mgq| Av‡jvP¨ †ÿ‡Î Avcbv‡`i cÖwZôvb GKwU GbwRI| GbwRI wn‡m‡e IB cÖwZôv‡bi Dr‡m f¨vU
KZ©b Kivi `vwqZ¡ Av‡Q, hw` cY¨ ev †mev µ‡qi wecix‡Z g~j¨ cwi‡kva Kiv nq| G‡ÿ‡Î myBPKbUv± cY¨ ev †mev
µ‡qi wecix‡Z g~j¨ cwi‡kva Ki‡Q bv| myBPKbUv± Ab¨ GKwU cÖwZôvb‡K A_© cÖ`vb Ki‡Q LiP Kivi Rb¨| †Kvb&
†Kvb& Lv‡Z A_© LiP Ki‡Z n‡e ZvI myBPKbUv± IB cÖwZôvb‡K wbw`©ó K‡i w`‡”Q| ZvB, myBPKbUv± hLb A_© cÖ`vb
Ki‡e ZLb †Kvb f¨vU Dr‡m KZ©b Ki‡Z n‡e bv| myBPKbUv± cÖKí ev¯ÍevqbKvix cÖwZôvb‡K mywbw`©ó K‡i w`‡q‡Q †h,
†Kvb& †Kvb& Lv‡Z KZ UvKv LiP Ki‡Z n‡e| A_©vr cÖK‡íi †gvU eivÏ 3,41,17,803 UvKv ev¯ÍevqbKvix cÖwZôvb LiP
Ki‡e| LiP Kivi mgq cY¨ ev †mev µ‡qi wecix‡Z Dr‡m f¨vU KZ©b Ki‡Z n‡e| KviY, ev¯ÍevqbKvix cÖwZôvbwU
GKwU wjwg‡UW †Kv¤úvbx, hvi Ici Dr‡m f¨vU KZ©b Kivi `vwqZ¡ Av‡Q| ev¯ÍevqbKvix cÖwZôvb hLb IB A_© LiP K‡i
cY¨ ev †mev µq Kivi wecix‡Z g~j¨ cwi‡kva Ki‡e,ZLb Dr‡m f¨vU KZ©b Ki‡Z n‡e wKbv Zv we‡ePbv K‡i †`L‡Z
n‡e| Dr‡m f¨vU KZ©b Kivi hveZxq wbqgKvbyb ZLb we‡ePbvq Avb‡Z n‡e| Dr‡m f¨vU KZ©b msµvšÍ eZ©gvb wewa-
weavb Rvb‡Z n‡j www.vatbd.com I‡qemvB‡Ui VAT Contents †gby¨i wmwiqvj bs-49, 50, 51 I 52 †`Lyb|
eZ©gv‡b 36wU †mevi †ÿ‡Î eva¨Zvg~jKfv‡e Dr‡m f¨vU KZ©b Kivi weavb Av‡Q|
Avcbvi cÖkœ Abymv‡i, myBPKbUv± ev¯ÍevqbKvix cÖwZôvb‡K †Kvb Kwgkb, PvR© ev wd cwi‡kva Ki‡Q bv| A‡bK‡ÿ‡Î
Giƒc cÖKí ev¯Íevqb Ki‡Z ev¯ÍevqbKvix cÖwZôvb‡K Kwgkb, PvR© ev wd cÖ`vb Kiv nq| Giƒcfv‡e Kwgkb, PvR© ev wd
cÖ`vb Kiv n‡j Zvi Ici f¨vU cwi‡kva Ki‡Z n‡e| f¨v‡Ui nvi n‡e 15 kZvsk Ges Zv Dr‡m KZ©b Ki‡Z n‡e|
KviY, Gai‡bi †mev civgk© †mev ev Ab¨vb¨ wewea †mevi AvIZvq co‡e| G`ywU †mevi Ici f¨v‡Ui nvi 15 kZvsk
Ges `ywU †mevi †ÿ‡ÎB Dr‡m f¨vU KZ©‡bi weavb i‡q‡Q| ZvB, Kwgkb, PvR© ev wd cÖ`vb Kiv n‡j, hw` Zv f¨vU
AšÍf©y³ g~j¨ nq, Zvn‡j IB cwigvY n‡Z f¨v‡Ui Ask we‡qvM K‡i f¨vU Dr‡m KZ©b Ki‡Z n‡e| me©‡gvU cÖ‡`q‡K
7.6666 w`‡q fvM Ki‡j 15 kZvsk f¨v‡Ui cwigvY cvIqv hv‡e| A_ev Kwgkb, PvR© ev wdÕi Ici 15 kZvsk cwigvY
wnmve K‡i, wbR¯^ dvÛ †_‡K IB A_© cÖ`vb K‡i, †m cwigvY A_© fv¨U wn‡m‡e Dr‡m KZ©b Ki‡Z n‡e|
cÖkœ-21: M¨vm, †Uwj‡dvb, we`y¨r, Iqvmvi wej †_‡K f¨vU Dr‡m KZ©b n‡e wK-bv?

11. Frequently Asked Questions (FAQs) on VAT
11 | P a g e
DËi: Gme cwi‡mevi (utilities) wej cwi‡kv‡ai †ÿ‡Î Dr‡m f¨vU KZ©b Ki‡Z n‡e bv| Zv Dr‡m KZ©‡bi Av‡`‡k ejv
Av‡Q| AbyMÖn K‡i RvZxq ivR¯^ †ev‡W©i mvaviY Av‡`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi Aby‡”Q` bs 3
Gi Dcvby‡”Q` (L) †`Lyb|
cÖkœ-22: Bwc‡RW-G Aew¯’Z cÖwZôvb Dr‡m f¨vU KZ©b Ki‡e wK-bv?
DËi: Bwc‡RW-G Aew¯’Z cÖwZôvb hw` Dr‡m f¨vU KZ©bKvix cÖwZôvb nq Zvn‡j Aek¨B Dr‡m f¨vU KZ©b Ki‡Z n‡e|
Dr‡m f¨vU KZ©bKvix cÖwZôvb n‡jv: miKvix `ßi, Avav-miKvix `ßi, ¯^vqZ¡kvwmZ `ßi, GbwRI, e¨vsK, exgv
†Kv¤úvbx, Avw_©K cÖwZôvb, wjwg‡UW †Kv¤úvbx, 1(GK) †KvwU UvKvi AwaK evwl©K Uvb©Ifvihy³ cÖwZôvb Ges wkÿv
cÖwZôvb| BwcwRW bb-U¨vwid GjvKv| Gi A_© n‡jv, Bwc‡R‡W Aew¯’Z cÖwZôvb ißvwbKv‡R †Kvb ïé-Ki cwi‡kva
Ki‡e bv| ißvwbKv‡R ïé-Ki cwi‡kva bv Kivi Rb¨ wZbwU e¨e¯’v i‡q‡Q, h_v: eÛ jvB‡mÝ, Ae¨vnwZ I cÖZ¨c©Y|
Dr‡m f¨vU KZ©b GKwU wfbœ welq| Bwc‡RW-G Aew¯’Z cÖwZôvb Dr‡m KZ©bKvixi AvIZvfz³ n‡j D³ cÖwZôvb‡K
Dr‡m f¨vU KZ©b Ki‡Z n‡e|
cÖkœ-23: g¨vs‡Mv †Uwjmvwf©‡mm-Gi wbKU †_‡K evsjvjvqb e¨vÛDB_ µq K‡i| g¨vs‡Mv †Uwjmvwf©m 15 kZvsk g~mK
Av‡ivc K‡i Ôg~mK-11Õ PvjvbcÎ cÖ`vb K‡i| Dr‡m f¨vU KZ©b Ki‡Z n‡e wK-bv †m wel‡q AbyMÖn K‡i gZvgZ w`b|
DËi: G‡ÿ‡Î Dr‡m f¨vU KZ©b Ki‡Z n‡e bv| Dr‡m f¨vU KZ©‡bi mvaviY Av‡`k bs 03/g~mK/2014, ZvwiL: 05
Ryb, 2014 Gi Aby‡”Q` bs-3 Gi Dcvby‡”Q` bs-(L) AbyMÖn K‡i †`Lyb| GB †mevwU‡K †mevi †KvW bs Gm012 Gi
AvIZvq (‡Uwj‡dvb, †UwjwcÖ›Uvi, †U‡j·, d¨v· ev B›Uvi‡bU ms¯’v I wmg KvW© mieivnKvix) †mev wn‡m‡e we‡ePbv Kiv
nq| eva¨Zvg~jKfv‡e Dr‡m f¨vU KZ©b Ki‡Z n‡e Ggb 36wU †mevi g‡a¨ GB †mevwU AšÍf©y³ †bB| Z‡e, f¨vU
cÖ`v‡bi cÖgvY _vK‡Z n‡e| †hgb: g~mK-11 Pvjvb _vK‡Z n‡e| Avcbvi eY©bvg‡Z, GLv‡b we‡µZv f¨vU PvjvbcÎ
cÖ`vb K‡i‡Q| ZvB, Dr‡m f¨vU KZ©b Ki‡Z n‡e bv|
cÖkœ-24: †nv‡Uj ev †i‡¯Íviuv hw` BwmAvi †gwk‡b cÖ¯‘ZK…Z Pvjvb Bmy¨ K‡i, Zvn‡j Dr‡m f¨vU KZ©b Ki‡Z n‡e wK?
[AvwkK gvngy`, GKvD›Um Awdmvi, Helpage International Bangladesh, 35/wW, ebvbx, XvKv|]
DËi: †nv‡Uj ev †i‡¯Íviuvi †ÿ‡Î Dr‡m f¨vU KZ©‡bi weavb †bB| RvZxq ivR¯^ †ev‡W©i mvaviY Av‡`k bs
03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Abymv‡i me©‡gvU 36wU †mevi Ici f¨vU Dr‡m KZ©b Ki‡Z n‡e| D³
ZvwjKvi g‡a¨ †nv‡Uj-†i‡¯Íviuv AšÍf©y³ †bB| ZvB, †nv‡Uj-†i‡¯Íviuv †mev MÖn‡Yi †ÿ‡Î f¨vU Dr‡m KZ©b Ki‡Z n‡e
bv| †nv‡Uj-†i‡¯Íviuv †mev cÖ`vbKvix wb‡R h_vh_ wbq‡g Zvi wbR¯^ †mev cÖ`v‡bi wecix‡Z cÖ‡hvR¨ f¨vU cwi‡kva
Ki‡e| Z‡e, Dr‡m KZ©bKvix †Kv‡bv KZ©„cÿ †nv‡Uj-†i‡¯Íviuvi †mev MÖnY Ki‡j, D³ KZ©„cÿ wbwðZ n‡e †h, cÖ`Ë
†mevi Ici cÖ‡hvR¨ f¨vU cwi‡kva Kiv n‡q‡Q| h_vh_ f¨vU Pvjvb _vK‡j GUv a‡i †bqv hv‡e †h, cÖ‡hvR¨ f¨vU
cwi‡kva Kiv n‡q‡Q| BwmAvi Øviv cÖ¯‘ZK…Z Pvjvb f¨vU Pvjvb wn‡m‡e we‡ewPZ| G wel‡q RvZxq ivR¯^ †ev‡W©i Av‡`k
Av‡Q| †m‡ÿ‡Î Pvjv‡b †mev`vZvi bvg, wVKvbv, f¨vU †iwR‡÷ªkb b¤^i, cY¨/†mevi bvg, g~j¨, f¨v‡Ui cwigvY BZ¨vw`
D‡jøL _vK‡Z nq| Giƒc BwmAvi Øviv Bmy¨K…Z h_vh_ f¨vU Pvjvb _vK‡j Dr‡m f¨vU KZ©b Ki‡Z n‡e bv| Z‡e, f¨vU
cwi‡kv‡ai cÖgvY hw` bv _v‡K Zvn‡j Dr‡m f¨vU KZ©b Ki‡Z n‡e|
cÖkœ-25: Dr‡m f¨vU KZ©b K‡i Rgv †`qvi mgq †Kvb Kwgkbv‡i‡Ui †KvW e¨envi Ki‡Z n‡e?
DËi: Dr‡m f¨vU KZ©bKvix †h Kwgkbv‡i‡Ui AvIZvaxb †m Kwgkbv‡i‡Ui †KvW e¨envi Ki‡Z n‡e| KviY, Dr‡m
KwZ©Z f¨vU Dr‡m KZ©bKvix Rgv w`‡eb| wZwb Zvi f¨vU mv‡K©‡j †UªRvwi Pvjvb Ges Ôg~mK-12LÕ di‡g cÖZ¨qbcÎ
cvwV‡q †`‡eb| wZwb f¨vU wbewÜZ n‡j, Zvi `vwLjc‡Î Dr‡m KwZ©Z f¨vU cÖ`k©b Ki‡eb| Dr‡m KwZ©Z f¨vU Dr‡m
KZ©bKvix †h Kwgkbv‡i‡Ui AvIZvaxb †m Kwgkbv‡i‡Ui ivR¯^ weeiYx‡Z cÖ`wk©Z n‡e|
cÖkœ-26: wmMv‡iU wkí-cÖwZôvb K…lK‡`i wbKU †_‡K †UÛvi Qvov mivmwi ZvgvK cvZv µq K‡i _v‡K| GB µ‡qi Ici
Ô†hvMvb`viÕ wn‡m‡e f¨vU Dr‡m KZ©b Kivi Rb¨ †Kvb †Kvb ¯’vbxq f¨vU Awdm †_‡K civgk© †`qv n‡PQ| G‡ÿ‡Î f¨vU
cÖ‡hvR¨ n‡e wKbv †m wel‡q AbyMÖn K‡i Avcbvi gZvgZ w`b|
DËi: wmMv‡iU wkí-cÖwZôvb¸‡jv mivmwi K…lK‡`i wbKU †_‡K ZvgvK cvZv µq K‡i _v‡K| hw` †µZv cÖwZôvb Dr‡m
f¨vU KZ©bKvix KZ©„cÿ nq (miKvix, Avav-miKvix, ¯^vqZ¡kvwmZ cÖwZôvb, GbwRI, e¨vsK, exgv, Avw_©K cÖwZôvb,
wjwg‡UW †Kv¤úvbx, 1(GK) †KvwU UvKvi AwaK evwl©K Uvb©Ifvihy³ cÖwZôvb I wkÿv cÖwZôvb), Zvn‡j †hvMvb`vi †mev
wn‡m‡e 5 (cuvP) kZvsk nv‡i f¨vU Dr‡m KZ©b Ki‡Z n‡e| †hvMvb`vi †mevi eZ©gvb msÁv Abymv‡i, †Kv‡Ukvb ev
`icÎ ev Ab¨weafv‡e miKvix, Avav-miKvix, ¯^vqZ¡kvwmZ cÖwZôvb, GbwRI, e¨vsK, exgv, Avw_©K cÖwZôvb, wjwg‡UW
†Kv¤úvbx, 1(GK) †KvwU UvKvi AwaK evwl©K Uvb©Ifvihy³ cÖwZôvb ev wkÿv cÖwZôv‡bi wbKU †Kvb Ki‡hvM¨ cY¨ ev
†mev mieivn K‡i Ggb e¨w³, cÖwZôvb ev ms¯’v‡K †hvMvb`vi ejv nq| RvZxq ivR¯^ †ev‡W©i mvaviY Av‡`k bs
03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi Aby‡”Q` bs 2 Gi Dcvby‡”Q` (2) Abymv‡i, Ki‡hvM¨ cY¨ ev †mev ej‡Z

12. Frequently Asked Questions (FAQs) on VAT
12 | P a g e
f¨vU AvB‡bi cÖ_g I wØZxq Zdwm‡j †h cY¨ ev †mev AšÍf©y³ †bB, †mme cY¨ ev †mev‡K eySv‡e| A_©vr Gm,Avi,I
Gi gva¨‡g †hme cY¨ ev †mev‡K f¨vUgy³ Kiv n‡q‡Q †mme cY¨ ev †mev mieivn w`‡j IB mieivn †hvMvb`vi †mev
wn‡m‡e we‡ewPZ n‡e| AcÖwµqvRvZ ZvgvK †h‡nZz Gm,Avi,I Øviv f¨vUgy³ Kiv n‡q‡Q, †m‡nZz c~‡e©v³ Av‡`k Abymv‡i
GB cY¨wU Ki‡hvM¨ weavq GB cY¨ µ‡qi mgq †µZv hw` Dr‡m f¨vU KZ©bKvix cÖwZôvb n‡q _v‡K, Zvn‡j †hvMvb`vi
wn‡m‡e Dr‡m f¨vU KZ©b Ki‡Z n‡e| 06.06.2013 Zvwi‡Li c~‡e© †hvMvb`vi †mevi msÁvq D‡jøL wQj †h, †h‡Kvb cY¨
ev †mevi mieivn †hvMvb`vi †mev wn‡m‡e we‡ewPZ n‡e| ZvB, ZLb Av‡iv cÖejfv‡e AcÖwµqvRvZ ZvgvK µ‡qi Ici
†hvMvb`vi wn‡m‡e Dr‡m f¨vU KZ©b Kivi Avek¨KZv wQj|
Z‡e, Drcv`b ch©v‡q AcÖwµqvRvZ Zvgv‡Ki g‡a¨ †Kvb †KvbwU f¨vUgy³ G welq wb‡q A¯úóZv i‡q‡Q| nvi‡gvbvBRW
K‡gvwWwU †Wmwµckvb G¨vÛ †KvwWs wm‡÷g (GBP Gm wm‡÷g) Abymv‡i, AcÖwµqvRvZ ZvgvK Gi wk‡ivbvg n‡jv
24.01| GB wk‡ivbvgvi Aaxb wZbwU GBmGm †KvW i‡q‡Q| h_v: GK. 2401.10.00 (AcÖwµqvRvZ ZvgvK); `yB.
2401.20.00 (AvswkK ev m¤ú~Y©iƒ‡c cÖwµqvRvZ ZvgvK); Ges wZb. 2401.30.00 (ZvgvK eR©¨)| RvZxq ivR¯^
†ev‡W©i GmAviI bs 119-AvBb/2015/725-g~mK, Zvs 04 Ryb, 2015 Gi †Uwej-3 Abymv‡i 24.01 wk‡ivbvgvi
wecix‡Z mswkøó GBP Gm †Kv‡Wi Ici Drcv`b ch©v‡q f¨vU Ae¨vnwZ †`qv n‡q‡Q| GLv‡b mswkøó GBP Gm †KvW
ej‡Z Ic‡ii wZbwU GBP Gm †Kv‡Wi g‡a¨ †Kvb †KvbwU eySvq Zv ¯úó bq| Explanatory Notes to the
Harmonized Commodity Description and Coding System Gi e¨vL¨v Abymv‡i AcÖwµqvRvZ ZvgvK n‡jv
Ôunmanufactured tobacco in the form of whole plant or leaves in the natural state or as cured or
fermented leaves, whole or stemmed/stripped, trimmed or untrimmed, broken or cut (including pieces,
cut to shape but not tobacco ready for smoking.’ GB e¨vL¨v Abyhvqx cÖ¯‘ZK…Z aygcv‡bi Dc‡hvMx wmMv‡iU/wewo
BZ¨vw` e¨ZxZ Avi me ai‡bi ZvgvK 24.01 wk‡ivbvgvi AvIZvfz³ n‡e| †m Abyhvqx Dc‡ivwjøwLZ GmAviI Abymv‡i
cÖwµqvZRvZ ev AcÖwµqvRvZ me ai‡bi ZvgvK ev eR¨© f¨vUgy³| wKš‘ Dc‡i ewY©Z GmAviI Abymv‡i ¯úófv‡e
ïaygvÎ AcÖwµqvRvZ ZvgvK‡K f¨vUgy³ Kiv n‡q‡Q| hw`I GLv‡b Bs‡iwR ÔunmanufacturedÕ k‡ãi evsjv Abyev`
Kiv n‡q‡Q ÔAcÖwµqvRvZÕ| ZvB, Drcv`b ch©v‡q GB wZbwU GBP Gm †Kv‡Wi g‡a¨ †Kvb †Kvb †Kv‡Wi wecix‡Zi
c‡Y¨i Ici f¨vU Av‡ivwcZ n‡e bv †m wel‡q A¯úóZv i‡q‡Q| G wel‡q RvZxq ivR¯^ †ev‡W©i gZvgZ †bqv hvq|
cÖkœ-27: GKwU e¨vsK Zv‡`i wb‡qvM cixÿv Abyôv‡bi Rb¨ GKwU ¯‹zj KZ©„cÿ‡K `vwqZ¡ w`‡q‡Q| ¯‹zj KZ©„cÿ cixÿv
wb‡q, †iRvë w`‡q e¨vsK eive‡i wej `vwLj K‡i‡Q| wej cwi‡kv‡ai mgq Dr‡m f¨vU KZ©b Ki‡Z n‡e wKbv †m wel‡q
AbyMÖn K‡i gZvgZ w`b? [†gvt kvgxDj Bmjvg, mnKvix Kwgkbvi, Kv÷gm, G·vBR I f¨vU, XvKv (cwðg)
Kwgkbv‡iU, XvKv|]
DËi: GLv‡b cÖ_‡g †`L‡Z n‡e †h, ¯‹zj KZ©„cÿ e¨vsK KZ©„cÿ‡K †h †mevwU cÖ`vb Ki‡jv †m †mevwUi wk‡ivbvg wK|
†mevwU n‡jv wb‡qvM cixÿv Abyôvb Kiv, LvZv cixÿv Kiv Ges †iRvë cÖ`vb Kiv| f¨v‡Ui AvIZvq †mevmg~‡ni †h
msÁv †`qv Av‡Q †mLv‡b GB †mev‡K mivmwi †Kvb msÁvi g‡a¨ AšÍf©y³ Kiv hvq bv| †mevwU KbmvjU¨vÝx †mev Ges
Ab¨vb¨ wewea †mev G `ywU †mevi msÁvi mv‡_ mvgÄm¨c~Y©| †mevi msÁv `ywU AwaKZi we‡køl‡Y †`Lv hvq †h, †mevwU
KbmvjU¨vÝx †mev wn‡m‡e we‡ewPZ n‡e bv| KviY, KbmvjU¨vÝx †mevi msÁv Abymv‡i, †Kvb m¤¢ve¨Zv hvPvB, cÖKí
cÖYqb ev ev¯Íevqb ev cwiKíbv cÖYqb ev ev¯Íevq‡bi civgk© cÖ`vb‡K KbmvjU¨vÝx †mev ejv nq| Av‡jvP¨ †mevwU G
ai‡bi †mev bq| ZvB, †mevwU Ab¨vb¨ wewea †mev (†KvW bs Gm099.20) wn‡m‡e we‡ePbv KivB AwaKZi hyw³m½Z|
Ab¨vb¨ wewea †mevi †ÿ‡Î f¨v‡Ui nvi 15 kZvsk| 06.06.2013 ZvwiL †_‡K GB †mevi Ici Dr‡m f¨vU KZ©‡bi
weavb Kiv n‡q‡Q| †mev cÖ`vbKvix A_©vr ¯‹zj KZ©„cÿ †mev MÖnYKvix A_©vr e¨vsK KZ©„cÿ eive‡i wej `vwLj Ki‡e|
†mev MÖnYKvix wej cwi‡kv‡ai mgq 15 kZvsk f¨vU Dr‡m KZ©b Ki‡e|
cÖkœ-28: wjdU Avg`vwb K‡i GKwU cÖwZôv‡b mieivn Ges ¯’vcb K‡i †`qv n‡q‡Q| K‡qK eQi mvwf©wms K‡i †`qv
n‡e| G‡ÿ‡Î Dr‡m f¨vU KZ©b msµvšÍ weavb wK? [†gvt kwidzj Bmjvg, AvwU©‡Kj ÷z‡W›U, G. †K. AvRv` G¨vÛ †Kvs,
wmG dvg©, weRqbMi, XvKv|]
DËi: †UÛv‡ii wecix‡Z mieivn †`qvi Rb¨ hw` †Kvb Avg`vwb Kiv nq, Zvn‡j Avg`vwb ch©v‡q ïévq‡bi mgq †UÛvi
`wjjvw` `vwLj Ki‡Z nq| Zvn‡j Avg`vwb ch©v‡q G¨vWfvÝ †UªW f¨vU (GwUwf) Av‡ivc Kiv nq bv| Gfv‡e
GwUwfgy³fv‡e Avg`vwbK…Z wjd&U mieivn Ges ¯’vcb Kivi ci Dr‡m f¨vU KZ©b Kivi cÖkœ Av‡m| Avgv‡`i †`‡ki
f¨vU e¨e¯’vq †mevi msÁv Abymv‡i †Kvb AeKvVv‡gvi mv‡_ mshy³ nq ev AeKvVv‡gvi Ask wn‡m‡e e¨eüZ nq Giƒc
†h‡Kvb ai‡bi ¯’vqx ev A¯’vqx ms¯’vcb, †hgb: kxZvZc wbqš¿Y e¨e¯’v, djm wmwjs, wjdU BZ¨vw` Ôwbg©vY ms¯’vÕ †mev
wn‡m‡e we‡ewPZ| GB †mevi Ici f¨v‡Ui nvi 5.5 kZvsk - hv Dr‡m KZ©b‡hvM¨| K‡qK eQi wjd&U mvwf©wms Kiv
n‡e| mvwf©wms GKwU f¨vU‡hvM¨ †mev| †mevwU Avgv‡`i f¨vU e¨e¯’vq `ywU †mevi AvIZvq AšÍf©y³ n‡Z cv‡i| cÖ_gZ,
†mevi †KvW bs Gm031 (c‡Yi wewbg‡q Ki‡hvM¨ cY¨ †givgZ ev mvwf©wms Gi Kv‡R wb‡qvwRZ e¨w³, cÖwZôvb ev

13. Frequently Asked Questions (FAQs) on VAT
13 | P a g e
ms¯’v) Ges wØZxqZ, †KvW bs Gm099.20 (Ab¨vb¨ wewea †mev)| `ywU †mevi †ÿ‡ÎB f¨v‡Ui nvi 15 kZvsk Ges `ywU
†mevi †ÿ‡ÎB Dr‡m f¨vU KZ©‡bi weavb Av‡Q| Ab¨vb¨ wewea †mevi †ÿ‡Î weMZ 06.06.2013 ZvwiL †_‡K Dr‡m
f¨vU KZ©b Kivi weavb Kiv n‡q‡Q| A_©vr mvwf©wms Gi †ÿ‡Î 15 kZvsk nv‡i f¨vU Dr‡m KZ©b Ki‡Z n‡e| hw` †UÛvi
cvIqvi ci wjdU Avg`vwb Kiv nq, Zvn‡j Ic‡ii e¨e¯’v| Avi hw` c~‡e© Avg`vwbK…Z wjd&U mieivn I ¯’vcb Kiv nq,
Zvn‡j †h‡nZz Avg`vwb¯Í‡i GwUwf cwi‡kva Kiv Av‡Q, †m‡nZz mieiv‡ni mgq e¨emvqx wn‡m‡e f¨vU Pvjvb Bmy¨ Kiv
hvq| wjd&U mieivn g~j¨ Ges wjd&U ¯’vcb g~j¨ Avjv`vfv‡e we‡j cÖ`k©b Kiv hvq| Zvn‡j e¨emvqx KZ©„K f¨vU
Pvjvbmn wjd&U mieivn wn‡m‡e mieiv‡ni Ici Dr‡m f¨vU KZ©b‡hvM¨ n‡e bv| wjd&U ¯’vcb g~‡j¨i Ici Ôwbg©vY ms¯’vÕ
†mev wn‡m‡e 5.5 kZvsk nv‡i f¨vU Dr‡m KZ©b‡hvM¨ n‡e| mvwf©wms Gi †ÿ‡Î c~‡e©v³ wbqg envj _vK‡e| Avi hw`
wjd&U mieiv‡ni mgq e¨emvqx wn‡m‡e f¨vU PvjvbcÎ Bmy¨ Kiv bv nq, Zvn‡j me©‡gvU mieivn I ¯’vcb g~‡j¨i Ici
Ôwbg©vY ms¯’vÕ wn‡m‡e 5.5 kZvsk nv‡i f¨vU Dr‡m KZ©b Ki‡Z n‡e| mvwf©wms Gi †ÿ‡Î c~‡e©v³ wbqg envj _vK‡e|
cÖkœ-29: Avgv‡`i cÖwZôvb wU. †K. kxcBqvW© wj: wcGdG Avb‡jvWvi cÖ¯‘Z K‡i †nvjmxg evsjv‡`k wjt-‡K mieivn
K‡i‡Q| †nvjmxg evsjv‡`k wj: K‡qK wKw¯Í‡Z Avgv‡`i wej cwi‡kva K‡i‡Q| wKš‘ wej cwi‡kv‡ai mgq 5.5 kZvsk
nv‡i f¨vU Dr‡m KZ©b K‡i‡Q| Avgiv g‡b Kwi, GLv‡b Dr‡m f¨vU KZ©b Ki‡Z n‡e bv| AbyMÖn K‡i AvBbm¤§Z
gZvgZ w`b| [†gv: Aviwgqv dwKi, e¨e¯’vcK, †÷vi G¨vÛ †mvwm©s, wU. †K. kxcBqvW© wj:, †gNbvNvU, MRvwiqv,
gyÝxMÄ|]
DËi: Avcbvi mv‡_ Av‡jvPbvµ‡g hv Rvbv †M‡Q Zv‡Z GB cY¨wUi wej cwi‡kv‡ai †ÿ‡Î Dr‡m f¨vU KZ©b Ki‡Z n‡e
bv| Z‡e, mwVK gZvgZ w`‡Z n‡j †µZv Ges we‡µZvi g‡a¨ m¤úvw`Z Pzw³bvgv we‡kølY Kivi cÖ‡qvRbxqZv i‡q‡Q|
AvcvZZ g‡b nq, Dr‡m f¨vU KZ©b Kiv mwVK nqwb| GLv‡b `ywU `„wó‡KvY †_‡K welqwU we‡kølY Ki‡Z n‡e| cÖ_gZ,
Avgv‡`i †`‡ki f¨vU e¨e¯’vi GKwU weavb n‡jv GB †h, †Kvb cÖ¯‘ZKviK ev Drcv`K hw` f¨vU PvjvbcÎ Bmy¨ K‡i
mivmwi †Kvb cY¨ mieivn K‡i, Zvn‡j Giƒc mieiv‡ni Ici †_‡K Dr‡m f¨vU KZ©b Ki‡Z n‡e bv| KviY, Giƒc
mieivn †hvMvb`vi †mev wn‡m‡e we‡ewPZ n‡e bv| Avi GKwU `„wó‡KvY n‡jv GB †h, Avgv‡`i †`‡ki f¨vU e¨e¯’vq
GKwU †mev n‡jv Ôwbg©vY ms¯’vÕ| wbg©vY ms¯’v †mevi Ici f¨v‡Ui nvi 5.5 kZvsk| Ôwbg©vY ms¯’vÕ †mevi msÁv n‡jv:
Òwbg©vY ms¯’v A_© Ggb †Kv‡bv cÖwZôvb, ms¯’v ev e¨w³ hvnv ev whwb evwYwR¨K wfwˇZ feb, †hvMv‡hvM gva¨g, cwienb,
moK, gnvmoK, †mZz ev Ab¨ †h †Kv‡bv ai‡bi AeKvVv‡gv wbg©vY, †givgZ ev i¶Yv‡e¶Y Kwiqv _v‡K ev _v‡Kb; Ges
Ab¨ †Kv‡bv AeKvVv‡gvi mwnZ mshy³ nq ev Dnvi Ask wn‡m‡e e¨eüZ nq GBiƒc †h †Kv‡bv ai‡bi ¯’vqx ev A¯’vqx
ms¯’vcbI (†hgb: kxZvZc wbqš¿Y e¨e¯’v, djm wmwjs, wjdU BZ¨vw`) Bnvi Aš‘fy©³ nB‡eÓ| GB msÁvwU g~jZ
AeKvVv‡gv msµvšÍ| †Kvb AeKvVv‡gv wbg©vY ev †Kvb AeKvVv‡gvi mv‡_ mshy³ Kivi Rb¨ †Kvb Ask wbg©vY Kiv n‡j Zv
Ôwbg©vY ms¯’vÕ †mevi AvIZvfz³ n‡e|
GLb †`Lv hvK, Avcbv‡`i KvRwU cÖ¯‘ZKiY ev Drcv`b wn‡m‡e we‡ewPZ n‡e bvwK Ôwbg©vY ms¯’vÕ †mev wn‡m‡e we‡ewPZ
n‡e| wcGdG Avb‡jvWvi GKwU hš¿| GB hš¿wU ¯^vaxbfv‡e KvR K‡i| nvi‡gvbvBRW K‡gvwWwU †Wmwµckvb GÛ
†KvwWs wm‡÷g Abymv‡i, GB hš¿wUi GBPGm †KvW n‡e 84.28 wk‡ivbvgvi Aaxb| cY¨wUi eY©bv n‡e Other lifting,
handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics). Avcbviv hw`
cY¨wUi g~j¨ †NvlYv cÖ`vb K‡i _v‡Kb Ges cÖ‡hvR¨ †ÿ‡Î f¨vU cwi‡kva K‡i f¨vU PvjvbcÎmn hw` cY¨wU mieivn
w`‡q _v‡Kb, Zvn‡j wej cwi‡kv‡ai mgq Dr‡m f¨vU KZ©b Kivi cÖ‡qvRbxqZv †bB| Avcbvi mv‡_ Av‡jvPbvq hv Rvbv
†M‡Q Zv‡Z Av‡jvP¨ mieivnwU AeKvVv‡gv wbg©vY ev AeKvVv‡gvi mv‡_ mshy³ nq Ggb †Kvb Ask wbg©vY bq, eis Bnv
GKwU cY¨ mieivn| ZvB, mieivnwU Ôwbg©vY ms¯’vÕ †mev wn‡m‡e we‡ewPZ n‡e bv|
cÖkœ-30: Avgiv GKwU cÖwZôv‡b nvW©Iq¨vi Ges md&UIq¨vi mieivn Ges ¯’vcb K‡i w`‡qwQ| D‡jøL¨, md&UIq¨viwU
Avgiv Avgv‡`i cÖwZôv‡b cÖ¯‘Z K‡iwQ| nvW©Iq¨vi µq K‡i mieivn w`‡qwQ| †mev MÖnYKvix Avgv‡`i me©‡gvU we‡ji
Ici †_‡K Ôwbg©vY ms¯’vÕ †mev wn‡m‡e 5.5 kZvsk nv‡i Dr‡m f¨vU KZ©b Ki‡Z Pvq| Avgv‡`i g‡Z, ÔZ_¨-cÖhyw³ wbf©i
†mevÕ wn‡m‡e 4.5 kZvsk nv‡i f¨vU KZ©b‡hvM¨| AbyMÖn K‡i gZvgZ w`b| [†gvt wmivRyj Bmjvg, †Rbv‡ij g¨v‡bRvi,
†Møvevj wewW †bkvbIqvBW wjt, my¨U bs 3/G, evwo bs 92, moK- bs 23/G, ebvbx, XvKv-1213|]
DËi: Av‡jvP¨ Kvh©µgwU †mevi †KvW Gm099.10 Gi wecix‡Z Z_¨cÖhyw³ wbf©i †mevi (Information Technogoy
Enabled Services) AvIZvfz³ n‡e bv| Avgv‡`i †`‡ki f¨vU e¨e¯’vq †mevmg~‡ni †KvW Ges msÁv wba©viY Kiv
Av‡Q| †Kvb& †mev †Kvb& †KvW Ges msÁvi AvIZvfz³ n‡e Zv wba©viY Kivi Rb¨ IB Kvh©µ‡gi weeiY †Kvb& †mevi
weei‡Yi mv‡_ me‡P‡q †ewk mvgÄm¨c~Y© Zv wgwj‡q †`L‡Z nq| A‡bK mgq †`Lv hvq †h, †Kv‡bv GKwU †mevi Kvh©µg
GKvwaK †mevi msÁvi mv‡_ mvgÄm¨c~Y©| Ggb n‡j Kvh©µgwU †h msÁvi mv‡_ AwaK mvgÄm¨c~Y© †m msÁvi
AvIZvfz³ Ki‡Z nq| Avgv‡`i f¨vU e¨e¯’vq K‡qKwU msÁv Av‡Q †m‡ÿ‡Î Ggb wØav؇›Øi m„wó nq| Z_¨cÖhyw³ wbf©i
†mev Ggb GKwU †mev| Avgv‡`i f¨vU e¨e¯’vq Z_¨cÖhyw³ wbf©i †mevi msÁv wb¤œiƒc:

14. Frequently Asked Questions (FAQs) on VAT
14 | P a g e
ÒZ_¨-cÖhyw³ wbf©i †mev (Information Technogoy Enabled Services) A_© Digital Content Development and
Management, Animation (both 2D and 3D), Geographic Information Services (GIS), IT Support and
Software Maintenance Services, Website Services, Business Process Outsourcing, Data Entry, Data
Processing, Call Center, Graphics Design (digital service), Search Engine Optimization, Web Hosting, E-
Commerce and Online Shopping, document conversion, imaging and archiving, Any automated services
rendered by Internet or Electronic Network, E-Procurement and E-AuctionÓ|
†Kvb Awd‡m md&UIq¨vi Ges nvW©Iq¨vi mieivn Kiv Ges Zv ¯’vcb K‡i Pvjy K‡i w`‡q Avmvi Kvh©µg G eY©bvi †Kvb
As‡ki mv‡_ mvgÄm¨c~Y© bq| Ic‡ii msÁvi g‡a¨ hw` “software and hardware supply and installation” AšÍf©y³
_vK‡Zv, Zvn‡j Av‡jvP¨ Kvh©µgwU ÔZ_¨-cÖhyw³ wbf©i †mevÕi AvIZvq msÁvwqZ Kiv †hZ| Zvn‡j GLb KiYxq wK?
†UÛv‡ii eY©bvi wfwˇZ Av‡jvP¨ Kvh©µ‡gi Ici f¨vU msµvšÍ KiYxq GLb `yB `„wó‡KvY †_‡K m¤úbœ Kiv hvq| cÖ_gZ,
hw` †UÛv‡i wZbwU Kvh©µg Avjv`v Avjv`v D‡jøL _v‡K, Zvn‡j md&UIq¨vi mieiv‡ni Ici Ô†hvMvb`viÕ †mev wn‡m‡e 5
kZvsk nv‡i f¨vU Dr‡m KZ©b Ki‡Z n‡e| KviY, md&UIq¨vi Avg`vwb I Drcv`b ch©v‡q f¨vUgy³| wØZxq Zdwm‡ji
gva¨‡g †hme †mev‡K f¨vU †_‡K Ae¨vnwZ †`qv n‡q‡Q, †KejgvÎ †mme †mevi mieiv‡ni †ÿ‡Î Ô‡hvMvb`viÕ wn‡m‡e
we‡ewPZ n‡e bv| Av‡jvP¨ †ÿ‡Î mdUIq¨vi mieivn Ô†hvMvb`viÕ †mevi AvIZvfz³ weavq md&UIq¨vi mieivnUzKz
Ô†hvMvb`viÕ wn‡m‡e we‡eP¨| nvW©Iq¨vi mieivn AskUzKz e¨vmvqx ch©v‡q f¨vU msµvšÍ wewa-weav‡bi AvIZvq c‡o|
Avcbvi cÖwZôvbwU nvW©Iq¨vi wK‡b mieivn w`‡q‡Q| e¨emvqxi †ÿ‡Î f¨vU msµvšÍ welq we¯ÍvwiZ Rvb‡Z
www.vatbd.com I‡qemvBU wK¬K Kiæb| AZtci VAT Contents wK¬K Kiæb| GLb GKwU eo ZvwjKv cv‡eb| GB
ZvwjKvi µwgK bs-55 VAT on Traders cvV Kiæb| Avcbvi cÖwZôvb hw` e¨emvqx wn‡m‡e wewa-weavb cwicvjbKiZt
f¨vU Pvjvb Bmy¨ K‡i nvW©Iq¨vi mieivn w`‡q _v‡K, Zvn‡j RvZxq ivR¯^ †ev‡W©i mvaviY Av‡`k bs 03/g~mK/2014,
ZvwiL: 05 Ryb, 2014 Gi Aby‡”Q` 3(K) Abymv‡i GB As‡ki Ici Dr‡m f¨vU KZ©b Ki‡Z n‡e bv| hw` Zv bv _v‡K
Zvn‡j Ô†hvMvb`viÕ wn‡m‡e 5 kZvsk nv‡i f¨vU D‡rm KZ©b Ki‡Z n‡e| ¯’vcb eve` †h g~j¨ wba©vwiZ Av‡Q †m g~‡j¨i
Ici Ôwbg©vY ms¯’vÕ wn‡m‡e 5.5 kZvsk nv‡i f¨vU Dr‡m KZ©b Ki‡Z n‡e| wØZxqZ, hw` †UÛv‡i wZbwU Kvh©µg Avjv`v
Kiv bv _v‡K, Zvn‡j me©‡gvU g~‡j¨i Ici Ôwbg©vY ms¯’vÕ wn‡m‡e 5.5 kZvsk nv‡i f¨vU Dr‡m KZ©b‡hvM¨ n‡e|
cÖkœ-31: mdUIq¨vi Avg`vwb K‡i mieivn †`qv n‡q‡Q Ges Bb÷j K‡i †`qv n‡q‡Q| me©‡gvU g~‡j¨i Ici Dr‡m f¨vU
KZ©b Kiv n‡q‡Q 5.5 kZvsk| mwVK Av‡Q wK-bv? [†gvt wmivRyj Bmjvg, wRGg, †Møvevj wewW †bkvbIqvBW wjt, nvDm
bs- 92, †ivW bs- 23, eøK- G, ebvbx, XvKv|]
DËi: Dr‡m KZ©b mwVK nqwb| GLv‡b †ewk f¨vU Dr‡m KZ©b Kiv n‡q‡Q| G‡ÿ‡Î me©‡gvU g~j¨ `yBfv‡M fvM Kivi
cÖ‡qvRb wQj, h_v:- mieivng~j¨ Ges BÝU‡jkvb g~j¨| mieivn g~‡j¨i Ici †hvMvb`vi wn‡m‡e 5 kZvsk nv‡i f¨vU
Dr‡m KZ©b‡hvM¨ wQj| BÝU‡jkvb g~‡j¨i Ici wbg©vY ms¯’v wn‡m‡e 5.5 kZvsk nv‡i f¨vU Dr‡m KZ©b‡hvM¨ wQj|
mdUIq¨vi Avg`vwb ch©v‡q Ges Drcv`b ch©v‡q f¨vUgy³| wKš‘ mdUIq¨vi mieivn w`‡j mieivnKvix †hvMvb`vi
wn‡m‡e we‡ewPZ nq weavq mieivn g~‡j¨i Ici †hvMvb`vi wn‡m‡e 5 kZvsk nv‡i f¨vU Dr‡m KZ©b Ki‡Z nq|
†UÛv‡ii wecix‡Z †Kvb cY¨ Avg`vwb K‡i mieivn †`qvi †ÿ‡Î wbqg n‡jv, Avg`vwb ch©v‡q ïévq‡bi mgq †UÛvi
WKz‡g›U `vwLj Ki‡Z n‡e| Zvn‡j Avg`vwb ch©v‡q G¨vWfvÝ †UªW f¨vU (GwUwf) Av‡ivc Kiv n‡e bv| mieivn ch©v‡q
†hvMvb`vi wn‡m‡e 5 kZvsk nv‡i f¨vU Dr‡m KZ©b Ki‡Z n‡e| Av‡jvP¨ †ÿ‡Î `ywU KvR m¤úv`b Kiv n‡q‡Q|
†hvMvb`vi KZ©„K mieivn Ges wbg©vY ms¯’v KZ©„K Bb÷‡jkvb| ZvB, mieiv‡ni †ÿ‡Î †hvMvb`vi wn‡m‡e 5 kZvsk Ges
Bb÷‡jkvb Gi †ÿ‡Î wbgv©vY ms¯’v wn‡m‡e 5.5 kZvsk nv‡i f¨vU Dr‡m KZ©b‡hvM¨| we‡j `ywU g~j¨ Avjv`vfv‡e cÖ`k©b
Kiv hyw³hy³|
cÖkœ-32: Avgv‡`i cÖwZôv‡b f¨vU‡hvM¨ Ges f¨vU Ae¨vnwZcÖvß Dfq ai‡bi cY¨ Drcv`b Kiv nq| f¨vU‡hvM¨ cY¨
¯^vfvweKfv‡e f¨vU Pvjvbmn mieivn †`qv nq| f¨vU n‡Z Ae¨vnwZcÖvß cY¨I f¨vU Pvjvbmn (f¨vU cÖ`vb e¨wZ‡i‡K)
mieivn †`qv nq| Giƒc GKwU f¨vU Ae¨vnwZcÖvß c‡Y¨i Pvjvb GKwU Dr‡m f¨vU KZ©bKvix cÖwZôvb‡K mieivn †`qv
n‡q‡Q| GB mieiv‡ni Ici Dr‡m f¨vU KZ©b Ki‡Z n‡e wKbv †m wel‡q AbyMÖn K‡i gZvgZ w`b| [†gvt Lvqiæ¾vgvb,
G¨vKvD›Um Awdmvi, wgicyi GwMÖKvjPvivj IqvK©kc G¨vÛ †Uªwbs ¯‹zj (gU&m), wgicyi, XvKv|]
DËi: f¨vU Ae¨vnwZcÖvß cY¨ weµq Ki‡Z n‡j f¨vU Pvjvb Bmy¨ Ki‡Z n‡e bv| g~j¨ ms‡hvRb Ki wewagvjv, 1991 Gi
wewa 16 Ges wewa 17 Abymv‡i Ki‡hvM¨ c‡Y¨i mieivn, Ki‡hvM¨ c‡Y¨i idZvwb, Ki‡hvM¨ †mev cÖ`vb Ges †mev
idZvwbi †ÿ‡Î f¨vU Pvjvb Bmy¨ Ki‡Z nq| f¨vU Ae¨vnwZcÖvß cY¨ ev †mev mieiv‡ni mgq f¨vU Pvjvb Bmy¨ Ki‡Z
n‡e bv| GKB ¯’vb ‡_‡K hw` f¨vU‡hvM¨ Ges f¨vU Ae¨vnwZcÖvß Dfq cÖKv‡ii c‡Y¨i mieivn cÖ`vb Kiv nq ev †mev
cÖ`vb Kiv nq, Zvn‡j f¨vU‡hvM¨ cY¨ ev †mevi †ÿ‡Î Ôg~mK-11Õ Pvjvb Bmy¨ Ki‡Z n‡e, f¨vU Ae¨vnwZcÖß cY¨ ev
†mevi †ÿ‡Î Ôg~mK-11Õ Pvjvb Bmy¨ Ki‡Z n‡e bv| GKB ¯’vb †_‡K f¨vU‡hvM¨ Ges f¨vU Ae¨vnwZcÖvß cY¨ mieivn

15. Frequently Asked Questions (FAQs) on VAT
15 | P a g e
Ki‡j Dfq †ÿ‡Î g~j¨ †NvlYv `vwLj Ki‡Z nq| f¨vU‡hvM¨ c‡Y¨i †ÿ‡Î ¯^vfvweKfv‡e Ôg~mK-1Õ di‡g g~j¨ †NvlYv
`vwLj Ki‡Z nq| f¨vU Ae¨vnwZcÖvß c‡Y¨i †ÿ‡Î Ôg~mK-1MÕ di‡g g~j¨ †NvlYv `vwLj Ki‡Z nq| GB †NvlYvwU g~jZt
DcKiY-Drcv` m¤úK© (input-output coefficient)| A_©vr cÖwZ BDwbU cY¨ Drcv`b Ki‡Z KZUzKz cwigvY DcKiY
e¨envi Kiv nq Zvi wnmve| GB wnmve ivLvi cÖ‡qvRbxqZv n‡jv DcKiY Ki †iqvZ †bqv msµvšÍ| f¨vU‡hvM¨ c‡Y¨i
DcKi‡Yi Ici cÖ`Ë f¨vU †iqvZ cvIqv hv‡e, wKš‘ f¨vU Ae¨vnwZcÖvß cY¨ Drcv`‡b e¨eüZ DcKi‡Yi Ici
cwi‡kvwaZ DcKiY Ki †iqvZ cvIqv hv‡e bv| ZvB, KZUzKz DcKiY e¨envi K‡i f¨vU‡hvM¨ cY¨ Drcv`b Kiv n‡q‡Q
Avi KZUzKz DcKiY e¨envi K‡i f¨vU Ae¨vnwZcÖvß cY¨ Drcv`b Kiv n‡q‡Q Zv Rvbvi cÖ‡qvRb nq| f¨vU
Ae¨vnwZcÖvß cY¨ mieiv‡ni †ÿ‡Î Avcbviv †Kb f¨vU Pvjvb Bmy¨ K‡i‡Qb Zv †evaMg¨ n‡”Q bv| †µZv †hb Dr‡m f¨vU
KZ©b Ki‡Z bv cv‡i Zv hw` KviY nq, Zvn‡j ZvI fyj n‡q‡Q| KviY, f¨vU AvB‡bi cÖ_g Zdwm‡ji gva¨‡g f¨vU
Ae¨vnwZcÖvß cY¨ mieivn cÖ`vb Ki‡j eZ©gv‡b Dr‡m f¨vU KZ©b Kivi cÖ‡qvRb †bB| 06 Ryb, 2013 ZvwiL †_‡K G
weavb Pvjy n‡q‡Q| B‡Zvc~‡e© †h †Kvb cY¨ ev †mevi mieiv‡ni Ici Dr‡m f¨vU KZ©b Ki‡Z n‡Zv| †hvMvb`vi †mevi
msÁvq ms‡kvabx G‡b G welqwU Kvh©Ki Kiv n‡q‡Q| eZ©gv‡b ïaygvÎ Ki‡hvM¨ c‡Y¨i mieivn †hvMvb`vi †mev wn‡m‡e
we‡ewPZ nq| Ki‡hvM¨ cY¨ ej‡Z cÖ_g Zdwmj Øviv Ae¨vnwZcÖvß bq Ggb cY¨‡K eySvq| GmAviI Øviv f¨vU
Ae¨vnwZ cÖ`Ë cY¨‡K Ki‡hvM¨ cY¨ ejv nq| ZvB, IB me c‡Y¨i mieiv‡ni Ici f¨vU Dr‡m KZ©b Ki‡Z n‡e| g~j¨
ms‡hvRb Ki AvBb, 1991 Gi cÖ_g Zdwmj Øviv f¨vU Ae¨vnwZcÖvß cY¨ mieiv‡ni †ÿ‡Î f¨vU Pvjvb Bmy¨ Ki‡Z n‡e
bv Ges wej cwi‡kv‡ai mgq Dr‡m f¨vU KZ©b Ki‡Z n‡e bv|
cÖkœ-33: Avgiv GKwU miKvwi cÖwZôvb| Avgiv mvgvwRK wewfbœ wel‡q Rbm‡PZbZv e„w×i Rb¨ wewfbœ Kg©m~Px MÖnY I
ev¯Íevqb K‡i _vwK| mvaviYZt KwgDwbwU mfv, msMxZvbyôvb, DVvb ˆeVK, Iwi‡q›Ukvb Kg©kvjv, i¨vjx BZ¨vw` welqK
mfv/Abyôvb Av‡qvR‡bi gva¨‡g Avgiv Rbm‡PZbZv e„w×i Kvh©µg cwiPvjbv Kwi| D³ KvR Ki‡Z wM‡q Avgv‡`i
AwaKvsk †ÿ‡Î e¨vbvi e¨envi Ki‡Z nq| e¨vbvi wj‡L Ggb †Kvb e¨w³‡K Kvc‡oi g~j¨ I e¨vbvi †jLvi gRyix eve`
Avgiv wej cwi‡kva K‡i _vwK| GgZve¯’vq, Giƒc wej †_‡K Dr‡m f¨vU KZ©‡bi weavb wK? [†gvt Kz`iZ-B-Ly`v,
wmwbqi Z_¨ Awdmvi, †Rjv Z_¨ Awdm, Rvgvjcyi|]
DËi: G‡ÿ‡Î ÔweÁvcbx ms¯’vÕ †mev wn‡m‡e 15 kZvsk nv‡i f¨vU Dr‡m KZ©b Ki‡Z n‡e| Avgv‡`i †`‡ki f¨vU
e¨e¯’vq f¨vU‡hvM¨ me †mev‡K msÁvwqZ Kiv n‡q‡Q| ÔweÁvcbx ms¯’vÕ †mevi msÁv wb¤œiƒc:
(K) weÁvcbx ms¯’v A_© †Kvb c‡Y¨i ev †mevi cÖPviYvi ev Ab¨‡Kvb cÖPviYvi D‡Ï‡k¨, evwYwR¨K wfwˇZ †h‡Kvb
bv‡gi ev ai‡bi weÁvcb cÖ¯‘ZKi‡Y ev D³ D‡Ï‡k¨ cÖ¯‘ZK…Z †Kvb weÁvcb †h‡Kvb gva¨‡g ev Ab¨‡Kvb
cš’vq cÖPviKi‡Y ev cÖPviKv‡h© mnvqZvKi‡Y wb‡qvwRZ †Kvb e¨w³, cÖwZôvb ev ms¯’v|
(L) †Kvb e¨w³, cÖwZôvb ev ms¯’vi I‡qemvBU ev †Kvb cwÎKv, mvgwqKx, g¨vMvwRb BZ¨vw` Gi AbjvBb ms¯‹i‡Y
weÁvcb cÖPvi Kiv nB‡j DnvI weÁvcbx ms¯’vi AšÍf©y³ nB‡e|
GB msÁv Abymv‡i Avcbvi ewY©Z Kvh©µgwU ÔweÁvcbx ms¯’vÕ †mevi AvIZvq c‡o| KviY, GLv‡b †Kvb cÖPviYvi
D‡Ï‡k¨ evwYwR¨K wfwˇZ e¨vbvi cÖ¯‘Z Kiv n‡”Q| Avgv‡`i †`‡ki f¨vU e¨e¯’vq ÔweÁvcbx ms¯’vÕ †mevi Ici 15
kZvsk nv‡i f¨vU cÖ‡hvR¨| GB †mevi Ici 3 kZvsk nv‡i Uvb©Ifvi Ki cÖ`v‡bi myweav cvIqv hv‡e bv| GB †mevi
Ici Dr‡m f¨vU KZ©‡bi weavb GKUz wfbœ ai‡bi| Zv n‡jv, †mev cÖ`vbKvix Ôg~mK-11Õ PvjvbcÎ Bmy¨ Ki‡e| Ôg~mK-
11Õ PvjvbcÎ Zvi ¯’vbxq f¨vU Awd‡mi mnKvix ivR¯^ Kg©KZ©v ev ivR¯^ Kg©KZ©v KZ©„K mZ¨vwqZ n‡Z n‡e| we‡ji mv‡_
hw` Giƒcfv‡e mZ¨vwqZ Ôg~mK-11Õ Pvjvb _v‡K Zvn‡j IB wej †_‡K †Kvb f¨vU Dr‡m KZ©b Ki‡Z n‡e bv| Avi hw`
we‡ji mv‡_ h_vh_fv‡e mZ¨vwqZ Ôg~mK-11Õ PvjvbcÎ bv _v‡K Zvn‡j 15 kZvsk nv‡i f¨vU Dr‡m KZ©b Ki‡Z n‡e|
hviv e¨vbvi wj‡L Giƒc A‡bK †QvU-Lv‡Uv cÖwZôvb i‡q‡Q| Giƒc †QvU-Lv‡Uv cÖwZôvb A‡b‡K ev¯Í‡e f¨vU cÖ`vb K‡i bv
weavq Zviv Ôg~mK-11Õ PvjvbcÎ Bmy¨ K‡i bv| Av‡jvP¨ †ÿ‡Î Avcbviv †h e¨w³/cÖwZôv‡bi wbKU †_‡K e¨vbvi mieivn
†bb Zviv h_vh_ f¨vU Kg©KZ©v KZ©„K mZ¨vwqZ Ôg~mK-11Õ PvjvbcÎ Bmy¨ K‡i‡Qb wKbv Zv D‡jøL K‡ibwb| Avgvi g‡b
nq Giƒc mZ¨vwqZ f¨vU Pvjvb we‡ji mv‡_ †bB| ZvB, G‡ÿ‡Î 15 kZvsk nv‡i f¨vU Dr‡m KZ©b Ki‡Z n‡e|
cÖkœ-34: Avgiv †Wvbvi dv‡ÛW cÖKí ev¯Íevqb Kwi| GB cÖK‡í KbmvjU¨vÝx †mevi †ÿ‡Î Dr‡m f¨vU KZ©b Kiv nq|
KbmvjU¨v›U A‡bK mgq mve-KbmvjU¨v›U wb‡qvM K‡ib| mve-KbmvjU¨v›U-Gi we‡ji Ici †_‡K Dr‡m f¨vU KZ©b Kiv
nq bv| Avgv‡`i c×wZ mwVK Av‡Q wKbv †m wel‡q AbyMÖn K‡i gZvgZ w`b? [†gvt Rwmg DwÏb, wmGdI G¨vÛ †Kv¤úvbx
†m‡µUvix, Bbd«v÷ªvKPvi Bb‡f÷‡g›U d¨vwmwj‡Ukvb †Kv¤úvbx (AvBAvBGdwm), AvBwWwe feb, AvMviMuvI, XvKv|]
DËi: Avcbv‡`i c×wZ mwVK Av‡Q| g~j¨ ms‡hvRb Ki AvBb, 1991 Gi aviv 6 Gi Dc-aviv (4KK) Gi kZ©vs‡k G
msµvšÍ weavb ewY©Z Av‡Q| ˆe‡`wkK mvnvh¨cyó †Kvb cÖK‡í hw` †Kvb K›Uªv±i †mev cÖ`vb K‡ib Ges K›Uªv±i hw` D³
†mev cÖ`v‡bi Rb¨ †Kvb mve-K›Uªv±i wb‡qvM K‡ib, Zvn‡j mve-K›Uªv±‡ii wej †_‡K Dr‡m f¨vU KZ©b Ki‡Z n‡e bv,
hw` K›Uªv±‡ii wej †_‡K cÖKí KZ©„cÿ Dr‡m f¨vU KZ©b K‡i _v‡K Ges KZ©‡bi ¯^c‡ÿ `wjjvw` mve-K›Uªv±‡ii `L‡j

16. Frequently Asked Questions (FAQs) on VAT
16 | P a g e
_v‡K| mvaviYZt Giƒc cÖK‡í †Kvb K›Uªv±i KvR cvb| K›Uªv±i D³ KvR GK ev GKvwaK mve-K›Uªv±i‡K mve-K›Uªv±
cÖ`vb K‡ib| mve-K›Uªv±i KvR m¤úv`b K‡ib| KvR m¤úv`b Kivi ci mve-K›Uªv±i, K›Uªv±‡ii Kv‡Q Zvi wej `vwLj
K‡ib| wKš‘ K›Uªv±i ZLb mve-K›Uªv±‡ii wej cwi‡kva K‡ib bv| KviY, K›Uªv±i ZLbI cÖKí KZ©„c‡ÿi wbKU †_‡K
Zvi wej cvbwb| K›Uªv±i Gevi cÖKí KZ©„cÿ eive‡i Zvi wej `vwLj K‡ib| cÖKí KZ©„cÿ K›Uªv±i‡K wej cwi‡kva
K‡i| wej cwi‡kva Kivi mgq cÖ‡hvR¨ f¨vU Dr‡m KZ©b K‡i| Dr‡m KwZ©Z f¨vU miKvwi †KvlvMv‡i Rgv cÖ`vb K‡i|
Rgvi ¯^c‡ÿ †UªRvix Pvjv‡bi Kwc Ges Ges Dr‡m KZ©‡bi ¯^c‡ÿ Ôg~mK-12LÕ di‡g cÖZ¨qbcÎ K›Uªv±i‡K cÖ`vb
K‡i| K›Uªv±i D³ †UªRvix Pvjv‡bi Kwc Ges Ôg~mK-12LÕ di‡g cÖZ¨qbc‡Îi Kwc mve-K›Uªv±i‡K cÖ`vb Ki‡e| mve-
K›Uªv±‡ii wej †_‡K K›Uªv±i Dr‡m f¨vU KZ©b Ki‡e bv| g~j¨ ms‡hvRb Ki AvBb, 1991 Gi aviv 6 Gi Dc-aviv
(4KK) Gi kZ©vsk mnR‡eva¨ bq| ZvB, Gwel‡q cÖvqktB RvZxq ivR¯^ †ev‡W©i e¨vL¨v †P‡q gvV ch©vq †_‡K cÎ †`qv
nq| m¤úªwZ RvZxq ivR¯^ †ev‡W©i bw_ bs-6(19)g~mK cÖKí I cwi:/2010/07 ZvwiL: 03.01.2013 Gi gva¨‡g G
msµvšÍ GKwU e¨vL¨v cÖ`vb Kiv n‡q‡Q| D³ e¨vL¨vi gg©v_© Dc‡ii weei‡Yi Abyiƒc|
cÖkœ-35: GKwU cÖwZôvb C007.71 †Kv‡Wi AvIZvq c¨v‡KwRs g¨v‡Uwiqvj ˆZix K‡i| Ôg~mK-11Õ PvjvbcÎmn mieivn
cÖ`vb K‡i| GLv‡b Dr‡m g~mK KZ©b Kivi cÖ‡qvRb Av‡Q wK?
DËi: C007.71 evsjv‡`‡ki f¨vU e¨e¯’vq GKwU Activity Code. D‡jøL¨, evsjv‡`‡ki f¨vU e¨e¯’vq f¨vU‡hvM¨ me
cY¨‡K Activity Code Ges f¨vU‡hvM¨ me †mev‡K Service Code cÖ`vb Kiv n‡q‡Q| Activity Code C007.71 Gi
c‡Y¨i weeiY n‡jv: Packaging Material/Products. A_©vr †Kv‡bv c¨v‡KwRs g¨v‡Uwiqvj/†cÖvWv± ˆZix Ki‡j Zv cY¨
wn‡m‡e MY¨ n‡e| †hgb: d‡qj, c¨v‡KU, KvU©b BZ¨vw`| A‡bK cÖwZôvb Av‡Q hviv Zv‡`i cY¨ c¨vwKs Kivi Rb¨
d‡qj, c¨v‡KU, KvU©b BZ¨vw` wb‡Riv cÖ¯‘Z bv K‡i, Ab¨ †Kv‡bv cÖwZôv‡bi wbKU †_‡K Dnv µq K‡i| †h me cÖwZôvb
d‡qj, KvU©b, c¨v‡KU BZ¨vw` cÖ¯‘Z K‡i wewµ K‡i, Zviv Drcv`K wn‡m‡e we‡ewPZ| wKš‘ †KD †KD fyj K‡i GB
KvR‡K QvcvLvbv e‡j g‡b K‡i| D‡jøL¨, QvcvLvbv A_© n‡jv cy¯ÍK, cwÎKv ev Ab¨wKQz Qvcvi KvR Kiv| GLv‡b Qvcvi
KvRwU gyL¨| Qvcvi KvR evsjv‡`‡ki f¨vU e¨e¯’vq †mev wn‡m‡e we‡ewPZ Ges msÁvwqZ Av‡Q| Av‡iv D‡jøL¨ †h, Qvcvi
ci euvavB Kivi KvR f¨vUgy³| hv‡nvK, d‡qj, c¨v‡KU, KvU©b BZ¨vw`‡Z wKQz Qvcvi Ask _vK‡Z cv‡i| †hgb:
d‡q‡ji Ici Drcv`‡Ki bvg, wVKvbv, eª¨vÛ BZ¨vw` Qvcv‡bv _v‡K| GLv‡b Qvcvi KvRwU g~L¨ bq| GLv‡b d‡qjwU
cÖ¯‘Z Kiv g~L¨ welq| ZvB, Bnv‡K †mevi †Kv‡Wi AvIZvq bv †i‡L c‡Y¨i Activity Code Gi AvIZvq ivLv n‡q‡Q|
GLb Dr‡m f¨vU KZ©‡bi K_vq Avwm| AvB‡bi weavb n‡jv †h, †Kv‡bv Drcv`bKvix hw` Ôg~mK-11Õ Pvjvb ev Ôg~mK-11Õ
Pvjvb wn‡m‡e we‡ewPZ †Kv‡bv Pvjvbmn †Kvb cY¨ mieivn K‡i, Zvn‡j D³ mieivn Ô†hvMvb`viÕ wn‡m‡e we‡ewPZ n‡e
bv| A_©vr D³ mieivnwU †mev mieivn bq eis cY¨ mieivn| cY¨ hw` †KD Drcv`‡Ki wbKU †_‡K µq K‡i †Kv_vI
mieivn cÖ`vb K‡i, Zvn‡j Zvi GB mieivn †hvMvb`viÕ wn‡m‡e we‡ewPZ n‡e Ges 5 kZvsk f¨vU Dr‡m KZ©b Ki‡Z
n‡e| wKš‘ Av‡jvP¨ †ÿ‡Î †h‡nZz Drcv`K mivmwi Ôg~mK-11Õ PvjvbcÎmn cY¨ mieivn K‡i‡Q, †m‡nZz GB mieivn
Ô†hvMvb`viÕ †mev wn‡m‡e we‡ewPZ n‡e bv| ZvB, GB mieiv‡ni Ici f¨vU Dr‡m KZ©‡bi Avek¨KZv †bB|
cÖkœ-36: GKRb wd«j¨vÝvi d‡UvMÖvdvi Avgv‡`i cÖwZôv‡bi wewfbœ Abyôv‡b Qwe †Zv‡j| Zvi `vwLj Kiv we‡ji wfwˇZ
Zv‡K g~j¨ cwi‡kva Kiv nq| G‡ÿ‡Î f¨v‡Ui weavb wK? [†gvnv¤§` IqvwRDi ingvb, wmwbqi G¨vwmmU¨v›U WvB‡i±i-
dvBb¨vÝ G¨vÛ G¨vKvD›Um, wW-‡bU, 6/8, ûgvqyb †ivW, eøK-we, †gvnv¤§`cyi, XvKv-1207|]
DËi: G‡ÿ‡Î Ô†hvMvb`viÕ wn‡m‡e 5 kZvsk nv‡i f¨vU cÖ‡hvR¨ n‡e, hv Dr‡m KZ©b‡hvM¨| †mevwU Ô†hvMvb`viÕ †mev
wn‡m‡e we‡ewPZ n‡e- Ôd‡Uv wbg©vZvÕ †mev wn‡m‡e we‡ewPZ n‡e bv| KviY, d‡Uvwbg©vZvi msÁvq ejv Av‡Q †h, d‡Uv
cÖ¯‘ZKiY ev wdj¥ cÖwµqvKi‡Y wb‡qvwRZ †Kvb e¨w³, cÖwZôvb ev ms¯’v| Av‡jvP¨ †ÿ‡Î whwb d‡Uv Zz‡jb Zvi †Kvb
d‡Uv cÖ¯‘ZKiY ev cÖwµqvKi‡Yi ÷zwWI ev j¨ve‡iUwi †bB| wZwb Ab¨ †Kvb j¨ve‡iUwi †_‡K d‡Uv cÖ¯‘Z ev
cÖwµqvKiY K‡i mieivn w`‡”Qb| ZvB, G‡ÿ‡Î mieivnKvixi †mevwU Ô†hvMvb`viÕ †mev wn‡m‡e we‡ewPZ n‡e| KviY,
Ô†hvMvb`viÕ †mevi msÁvq D‡jøL Av‡Q †h, †Kv‡Ukb ev `icÎ ev Ab¨weafv‡e Ki‡hvM¨ cY¨ ev †mev mieivn Ki‡j
mieivnKvix Ô†hvMvb`viÕ wn‡m‡e we‡ewPZ n‡e| Av‡jvP¨ †ÿ‡Î †hvMvb`vi †mev wn‡m‡e wej †_‡K 5 kZvsk nv‡i f¨vU
Dr‡m KZ©b Ki‡Z n‡e| Aek¨ Avcbvi cÖwZôvbwU hw` miKvix, Avav-miKvix, ¯^vqZ¡kvwmZ cÖwZôvb, †emiKvix ms¯’v
(GbwRI), e¨vsK, exgv ev Ab¨ †Kvb Avw_©K cÖwZôvb, wjwg‡WU †Kv¤úvbx, 1 (GK) †KvwU UvKvi AwaK evwl©K Uvb©Ifvi
m¤úbœ cÖwZôvb ev wkÿv cÖwZôv‡bi †Kvb GKwUi g‡a¨ AšÍf©y³ nq, Zvn‡jB cÖ`Ë †mevwU Ô‡hvMvb`viÕ †mev wn‡m‡e
we‡ePbv Kiv hv‡e|
cÖkœ-37: Drcv`b¯’j n‡Z f¨vU Pvjvbmn dvwY©Pvi mieivn Kiv n‡q‡Q| G †ÿ‡Î Dr‡m f¨vU KZ©b Kivi wbqg wK?
DËi: Avgv‡`i †`‡ki f¨vU e¨e¯’vq dvwY©Pvi GKwU †mev wn‡m‡e we‡ewPZ| Gfv‡e we‡ePbv Kivi Rb¨ AvB‡b weavb
Av‡Q| dvwY©Pvi †mevi Ici Drcv`b¯Í‡i f¨v‡Ui nvi 6 kZvsk Ges wecYb¯Í‡i A_©vr †kv-iæ‡g f¨v‡Ui nvi 4 kZvsk|

17. Frequently Asked Questions (FAQs) on VAT
17 | P a g e
Z‡e, †kv-iæ‡g 4 kZvsk f¨vU w`‡Z n‡j GB dvwY©Pv‡ii Ici Drcv`b ch©v‡q 6 kZvsk f¨vU cwi‡kva Kivi cÖgvY¯^iƒc
Ôg~mK-11Õ PvjvbcÎ cÖ`k©b Ki‡Z n‡e| cÖ‡qvR‡b Drcv`b¯Í‡i cÖ‡hvR¨ f¨v‡Ui A_© miKvix †KvlvMv‡i Rgv †`qvi
cÖgvY¯^iƒc †UªRvix Pvjvb Dc¯’vcb Kiv †h‡Z cv‡i| †kv-iæg †_‡K dvwY©Pvi mieiv‡ni †ÿ‡Î hw` Drcv`b¯Í‡i 6
kZvsk f¨vU cwi‡kv‡ai cÖgvY Dc¯’cb Kiv bv nq, Zvn‡j 6%+4% me©‡gvU 10 kZvsk nv‡i f¨vU Dr‡m KZ©b Ki‡Z
n‡e|
Drcv`b¯’j n‡Z hw` mivmwi dvwY©Pvi mieivn Kiv nq, Zvn‡j G †ÿ‡Î f¨v‡Ui nvi n‡e 6 kZvsk| Z‡e, me `wjjvw`
Drcv`b¯’‡ji wVKvbvq n‡Z n‡e| †hgb: g~j¨ ms‡hvRb K‡ii AvIZvq wbeÜb, †UªW jvB‡mÝ, AvqKi mbv³KiY msL¨v
BZ¨vw`| ZvQvov, †UÛvi `vwL‡ji mgq †Kv‡Ukvb Ges Ab¨ me `wjjvw`‡Z Drcv`b¯’‡ji wVKvbv _vK‡j GB mieivn
Drcv`b¯’j n‡Z Kiv n‡q‡Q e‡j we‡ewPZ n‡e| mieivn hLb Drcv`b¯’j †_‡K Kiv n‡q‡Q Ges Gi mg_©‡b me
`wjjvw` Av‡Q ZLb GLv‡b 6 kZvsk nv‡i f¨vU Dr‡m KZ©b Ki‡Z n‡e| D‡jøL¨, RvZxq ivR¯^ †ev‡W©i mvaviY Av‡`k
bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi Aby‡”Q` bs 2(1) Abymv‡i †h 37wU †mevi †ÿ‡Î Avewk¨Kfv‡e Dr‡m
f¨vU KZ©b Ki‡Z n‡e, Zvi g‡a¨ dvwY©Pvi i‡q‡Q| ZvB, G‡ÿ‡Î f¨vU PvjvbcÎ _vK‡jI Dr‡m f¨vU KZ©b Ki‡Z n‡e|
cÖkœ-38: †kv-iæg †_‡K f¨vU PvjvbcÎ e¨ZxZ Dr‡m f¨vU KZ©bKvixi wbKU dvwY©Pvi mieivn Kiv n‡q‡Q| GLv‡b
wKfv‡e Dr‡m f¨vU KZ©b Ki‡Z n‡e?
DËi: Avgv‡`i †`‡ki f¨vU e¨e¯’vq dvwY©Pvi GKwU †mev wn‡m‡e we‡ewPZ| Gfv‡e †mev wn‡m‡e we‡ePbv Kivi Rb¨
AvB‡b weavb i‡q‡Q| dvwY©Pvi †mevi Ici Drcv`b¯Í‡i f¨v‡Ui nvi 6 kZvsk Ges wecYb¯Í‡i A_©vr †kv-iæ‡g f¨v‡Ui
nvi 4 kZvsk| Z‡e, †kv-iæ‡g 4 kZvsk f¨vU w`‡Z n‡j GB dvwY©Pv‡ii Ici Drcv`b ch©v‡q 6 kZvsk f¨vU cwi‡kva
Kivi cÖgvY¯^iƒc Ôg~mK-11Õ PvjvbcÎ cÖ`k©b Ki‡Z nq| cÖ‡qvR‡b Drcv`b¯Í‡i cwi‡kvwaZ f¨v‡Ui A_© miKvix
†KvlvMv‡i Rgv †`qvi cÖgvY¯^iƒc †UªRvix Pvjvb Dc¯’vcb Kiv †h‡Z cv‡i| †kv-iæ‡g hw` Drcv`b ¯Í‡i 6 kZvsk f¨vU
cwi‡kv‡ai cÖgvY Dc¯’vcb Kiv bv nq, Zvn‡j †kv-iæ‡g 10 kZvsk f¨vU cwi‡kva Ki‡Z n‡e| A_©vr Drcv`b¯Í‡ii 6
kZvsk f¨vU Ges †kv-iæ‡gi 4 kZvsk f¨vU GK‡Î cwi‡kva Ki‡Z n‡e|
Av‡jvP¨ †ÿ‡Î Dr‡m f¨vU KZ©bKvixi wbKU †kv-iæg †_‡K dvwY©Pvi mieivn Kiv n‡q‡Q| †Kv‡bv f¨vU PvjvbcÎ cÖ`vb
Kiv nqwb| Zvi A_© n‡jv, GB dvwY©Pv‡ii Ici Drcv`b ch©v‡qi 6 kZvsk f¨vU Ges †kv-iæ‡gi 4 kZvsk f¨vU
Acwi‡kvwaZ i‡q‡Q| ZvB, Dr‡m f¨vU KZ©bKvix wej cwi‡kv‡ai mgq me©‡gvU 10 kZvsk f¨vU Dr‡m KZ©b Ki‡e|
cÖkœ-39: GKwU cÖwZôvb †UÛvi cvIqvi ci Mvwo Avg`vwb K‡i GKwU miKvix Awd‡m mieivn w`‡q‡Q| wej cwi‡kv‡ai
mgq wKfv‡e Dr‡m f¨vU KZ©b Ki‡Z n‡e?
DËi: †Kv‡bv cÖwZôvb hw` †UÛv‡ii Kvh©v‡`k cvIqvi ci, IB Kvh©v‡`‡ki wecix‡Z cY¨ mieivn †`qvi Rb¨ cY¨
Avg`vwb K‡i, Z‡e Avg`vwb ch©v‡q AMÖxg †UªW f¨vU (GwUwf) cÖ`vb Ki‡Z n‡e bv| Avg`vwb ch©v‡q cY¨ ïévq‡bi mgq
†UÛvi WKz‡g›U `vwLj Ki‡j GwUwf Av`vq Kiv n‡e bv| IB cY¨ Avg`vwbi ci †Kv‡bviƒc cwieZ©b ev ms‡hvRb bv K‡i
mivmwi Kvh©v‡`k `vbKvix `߇i mieivn cÖ`vb Ki‡Z n‡e| mieivn MÖnxZv cÖwZôvb wej cwi‡kv‡ai mgq Ô†hvMvb`viÕ
wn‡m‡e 5 kZvsk f¨vU Dr‡m KZ©b Ki‡e| wKš‘ ev¯Í‡e †`Lv hvq †h, A‡bK cÖwZôvb Avg`vwbi mgq AÁZvi Kvi‡Y
A_ev `ªæZ ïévqb m¤úbœ Kivi cÖ‡qvR‡b Avg`vwb¯Í‡i †UÛvi WKz‡g›U `vwLj bv K‡i GwUwf cwi‡kva K‡i cY¨ Lvjvm
wb‡q Av‡m| mieivn ch©v‡q f¨vU Dr‡m KZ©‡bi mgq Zviv GB g‡g© AvcwË DÌvcb K‡i †h, Avg`vwb ch©v‡q Zviv GwUwf
cwi‡kva K‡i‡Q| GLv‡b AvB‡bi weavb n‡jv, GwUwf †h‡nZz fyjµ‡g cwi‡kva Kiv n‡q‡Q, †m‡nZz Dnv AvB‡bi weavb
cwicvjb K‡i †dir †bqvi Rb¨ Av‡e`b Ki‡Z n‡e| mieivn ch©v‡q wej cwi‡kv‡ai mgq Ô†hvMvb`viÕ wn‡m‡e 5
kZvsk f¨vU Dr‡m KZ©b Ki‡Z n‡e|
cÖkœ-40: GKwU miKvix nvmcvZvj †UÛv‡ii wecix‡Z hš¿cvwZ µq K‡i‡Q| †UÛv‡ii kZ© Abymv‡i hš¿cvwZ ¯’vcb K‡i
w`‡Z n‡e Ges hš¿cvwZ GK eQi iÿYv‡ÿY Ki‡Z n‡e| Gi Rb¨ Avjv`v †Kv‡bv A_© cÖ`vb Kiv n‡e bv| †UÛvi g~‡j¨
me AšÍf©y³ Av‡Q| GLv‡b wKfv‡e f¨vU Dr‡m KZ©b Ki‡Z n‡e?
DËi: †Kv‡bv cY¨ †UÛv‡ii wecix‡Z mieivn w`‡j mvaviYZt G ai‡bi mieivn Ô†hvMvb`viÕ wn‡m‡e we‡ewPZ nq|
†hvMvb`vi †mevi Ici f¨v‡Ui nvi 5 kZvsk, hv Dr‡m KZ©‡bi weavb Av‡Q| †hvMvb`vi A_© n‡jv ïaygvÎ cY¨wU
mieivn †`qv| mieivn †`qvi ci hw` ¯’vcb Kiv nq, Zvn‡j ¯’vc‡bi KvRwU evsjv‡`‡ki f¨vU e¨e¯’vq Ôwbg©vY ms¯’vÕ
†mev wn‡m‡e msÁvwqZ| GB †mevi Ici f¨v‡Ui nvi 5.5 kZvsk, hv Dr‡m KZ©b‡hvM¨| hš¿cvwZ iÿYv‡eÿY
evsjv‡`‡ki f¨vU e¨e¯’vq ÔAb¨vb¨ wewea †mevÕ wn‡m‡e we‡ewPZ| Ab¨vb¨ wewea †mevi Ici f¨v‡Ui nvi 15 kZvsk, hv
Dr‡m KZ©b‡hvM¨| †UÛvi AvnŸv‡bi mgq Gfv‡e Break-up w`‡q g~j¨ D‡jøL Ki‡Z nq| g~j¨ cwi‡kv‡ai mgq mswkøó
†mevi wecix‡Z DwjøwLZ nv‡i f¨vU Dr‡m KZ©b Ki‡Z nq| wKš‘ †UÛvi AvnŸv‡bi mgq Gfv‡e Break-up bv †`qvq

18. Frequently Asked Questions (FAQs) on VAT
18 | P a g e
mvaviYZt g~j¨ cwi‡kv‡ai mgq mgm¨vi m„wó nq| hv‡nvK, g~j¨ cwi‡kv‡ai mgq Break-up †`wL‡q g~j¨ cwi‡kva Ges
Dr‡m f¨vU KZ©b Kiv †h‡Z cv‡i|
cÖkœ-41: GKwU cÖwZôvb QvcvLvbvi †mev MÖnY K‡i‡Q| wej cwi‡kv‡ai mgq f¨vU Dr‡m KZ©b K‡iwb| mgy`q wej
cwi‡kva K‡i‡Q| †mev`vZvi (QvcvLvbv) KiYxq wK?
DËi: f¨vU Dr‡m KZ©b bv Kivi Rb¨ †mev MÖnxZv Ges †mev `vZv Df‡q mgvbfv‡e `vqx n‡eb| g~j¨ ms‡hvRb Ki
AvBb, 1991 Gi aviv-6 Gi Dc-aviv (4O) Abymv‡i ÒDr‡m KZ©bKvix Ges cY¨ ev †mev mieivnKvix, g~j¨ ms‡hvRb
K‡ii Dr‡m KZ©b‡hvM¨ cwigv‡Yi Rb¨, †hŠ_fv‡e `vqx _vwK‡eb|Ó AvB‡b Giƒc †hŠ_ `vwqZ¡ †`qvi KviY n‡jv, Dr‡m
KZ©‡bi `vwqZ¡cÖvß e¨w³ hw` fyj K‡i Dr‡m KZ©b bv K‡i, Zvn‡j †mev mieivnKvix †hb KZ©b Ki‡Z e‡j| Av‡jvP¨
†ÿ‡Î hw` Dr‡m KZ©‡bi `vwqZ¡cÖvß e¨w³ f¨vU Dr‡m KZ©b bv K‡i mgy`q wej †mev mieivnKvix‡K cÖ`vb K‡i _v‡K,
Zvn‡j †mev cÖ`vbKvix f¨v‡Ui A_© †mev MÖnYKvix‡K †dir †`‡e Ges †mev MÖnYKvix D³ A_© miKvix †KvlvMv‡i Rgv
cÖ`vb Ki‡e|
cÖkœ-42: i¨vsM&m wjt Gi wbKU †_‡K evsjv‡`k M¨vm wdìm †Kv¤úvbx wjt `ywU Mvwo µq K‡i‡Q| i¨vsM&m wjt Ôg~mK-11Õ
Pvjvb Bmy¨ K‡i‡Q| GLv‡b f¨vU KZ©b Ki‡Z n‡e wK-bv †m wel‡q AbyMÖn K‡i gZvgZ w`b| [†gvt nvweeyi ingvb,
†WcywU g¨v‡bRvi, G¨vKvD›Um wefvM, evsjv‡`k M¨vm wdìm †Kvt wjt, m`i `ßi, eªvþYevwoqv|]
DËi: G‡ÿ‡Î f¨vU Dr‡m KZ©b Ki‡Z n‡e bv| f¨vU Dr‡m KZ©b m¤úwK©Z RvZxq ivR¯^ †ev‡W©i mvaviY Av‡`k bs
03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi Aby‡”Q` bs-3(K)-†Z D‡jøL Av‡Q †h, Ôg~mK-11Õ PvjvbcÎ ev Ôg~mK-11Õ
PvjvbcÎ wn‡m‡e we‡ewPZ †Kv‡bv PvjvbcÎg~‡j Drcv`K/cÖ¯‘ZKviK ev e¨emvqxi wbKU †_‡K cY¨ mieivn MÖnY Kiv
n‡j, Ges Uvb©Ifvi Ki ev KzwUi wk‡íi AvIZvq ZvwjKvfz³ cÖwZôv‡bi wbKU †_‡K ZvwjKvfzw³ b¤^im¤^wjZ
K¨vk‡g‡gvg~‡j cY¨ mieivn MÖnY Kiv n‡j, D³ mieivn Ô†hvMvb`viÕ †mev wn‡m‡e we‡ewPZ n‡e bv weavq Giƒc †ÿ‡Î
g~mK Dr‡m KZ©‡bi Avek¨KZv †bB| G †ÿ‡Î i¨vsM&m wjt Drcv`K ev e¨emvqx Ges Ôg~mK-11Õ PvjvbcÎ Bmy¨ K‡i‡Q|
ZvB, Dr‡m f¨vU KZ©b Ki‡Z n‡e bv|
cÖkœ-43: md&UIq¨vi Avg`vwb K‡i GKwU cÖwZôv‡b mieivn †`qv n‡q‡Q| G‡ÿ‡Î Dr‡m f¨vU KZ©‡bi wbqg wK? [cj
iæ‡qj nvj`vi, DËiv, XvKv|]
DËi: †UÛv‡ii wecix‡Z mieivn †`qvi Rb¨ †Kv‡bv cY¨ hw` Avg`vwb Kiv nq, Zvn‡j wbqg n‡jv, Avg`vwb¯Í‡i †UÛvi
WKz‡g›U `vwLj Ki‡Z n‡e| Avg`vwb¯Í‡i †UÛvi WKz‡g›U `vwLj Kiv n‡j 4 kZvsk AMÖxg f¨vU (GwUwf) Av`vq Kiv n‡e
bv| GB cY¨ mieivn cÖ`vb Kiv n‡j wej cwi‡kv‡ai mgq Ô†hvMvb`viÕ wnmv‡e 5 kZvsk f¨vU Dr‡m KZ©b Kiv n‡e|
A‡b‡K Avg`vwb ch©v‡q †UÛvi WKz‡g›U `vwLj bv Kivi d‡j 4 kZvsk GwUwf Av`vq Kiv nq| cieZx©‡Z mieivn
ch©v‡q Ô†hvMvb`viÕ wnmv‡e 5 kZvsk f¨vU Dr‡m KZ©b Ki‡Z †M‡j AvcwË DÌvcb K‡i| Giƒc †ÿ‡Î Avg`vwb ch©v‡q
cwi‡kvwaZ 4 kZvsk GwUwf widvÛ †bqvi Rb¨ Av‡e`b Ki‡Z n‡e| mieivn ch©v‡q Ô†hvMvb`viÕ wnmv‡e 5 kZvsk f¨vU
Dr‡m KZ©b Ki‡Z n‡e| GLv‡b D‡jøL¨ †h, mdUIq¨vi Avg`vwb Ges Drcv`b ch©v‡q f¨vUgy³| Z‡e, e¨emvqx ch©vq
Ges mieivn ch©v‡q (†hvMvb`vi) f¨vU Av‡ivwcZ n‡e|
cÖkœ-44: me©‡gvU KZ UvKvi µ‡qi †ÿ‡Î Dr‡m f¨vU KZ©b Ki‡Z nq bv?
DËi: f¨v‡Ui †ÿ‡Î Giƒc †Kvb me©wbgœ ¯ø¨ve †bB| f¨v‡Ui †ÿ‡Î hviv Dr‡m f¨vU KZ©bKvix KZ©„cÿ Zviv Zv‡`i
†h‡Kvb g~‡j¨i µ‡qi Ici cÖ‡hvR¨ †ÿ‡Î Dr‡m f¨vU KZ©b Ki‡e| AvqKi Dr‡m KZ©b msµvšÍ wewa-weav‡b Giƒc
me©wbgœ ¯ø¨ve Av‡Q e‡j Rvwb| IB weavb †_‡K A‡b‡Ki g‡b aviYv R‡b¥‡Q †h, f¨v‡Ui †ÿ‡ÎI g‡b nq Dr‡m f¨vU
KZ©‡bi †Kvb me©wbgœ ¯ø¨ve Av‡Q| Avm‡j Dr‡m f¨vU KZ©‡bi †Kvb me©wb¤œ ¯ø¨ve †bB|
cÖkœ-45: whwb f¨vU Dr‡m KZ©b K‡ib, wZwb wKfv‡e `vwLjc‡Î Dnv cÖ`k©b Ki‡eb?
DËi: RvZxq ivR¯^ †ev‡W©i mvaviY Av‡`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi Aby‡”Q` bs-4 G Dr‡m
f¨vU KZ©bKvixi KiYxq we¯ÍvwiZfv‡e wjwce× Av‡Q| Dr‡m f¨vU KZ©bKvix hw` `vwLjcÎ Rgv w`‡q _v‡Kb, Zvn‡j
Zvi `vwLjc‡Îi 5 Ges 16 bs µwg‡K Dr‡m KwZ©Z A‡_©i cwigvY D‡jøL Ki‡eb|
cÖkœ-46: ¯’vbxq evRvi †_‡K DcKiY µ‡qi †ÿ‡Î Dr‡m f¨vU KZ©b Ki‡Z n‡e wK-bv †m wel‡q AbyMÖn K‡i gZvgZ
w`b|
DËi: †Kvb µ‡qi Ici Dr‡m f¨vU KZ©b Ki‡Z n‡e wK-bv Zv wba©vi‡Yi Rb¨ Dr‡m f¨vU KZ©b msµvšÍ wbqg-Kvbyb
we‡ePbvq Avb‡Z n‡e| DcKiY µq Kiv n‡q‡Q wK-bv, ¯’vbxq evRvi †_‡K µq Kiv n‡q‡Q wK-bv, Zv f¨vU Dr‡m KZ©b
msµvšÍ cÖavb we‡ePbvi welq bq| RvZxq ivR¯^ †ev‡W©i mvaviY Av‡`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014
Gi Aby‡”Q` bs-2 G ewY©Z ZvwjKvq DwjøwLZ 36wU †mev MÖn‡Yi †ÿ‡Î †mev MÖnYKvix hw` Dr‡m f¨vU KZ©bKvix