VAT - UP Academy

mRrj izns’k esa
ewY; laof/kZr dj iz.kkyh
,d ifjp;
ds0pUnzekSfy
1

oSV O;oLFkk
,d ljy] lqxe ,oa
ikjn’khZ
khZ dj iz.kkyh
2

izLrqfr ds izeq[k fcUnq
mRrj izns’k ds jktLo esa okf.kT; dj dk ;ksxnku
oSV ds iwoZ dh dj O;oLFkk
oSV ,d ifjp;
oSV D;k gS
oSV ls ykHk
oSV ykxw djus ij vkbZ dfBukbZ;ka o
mudk fujkdj.k
3

m0iz0 esa jktLo laxzg esa dj
O;kikj dj
(Total 1440.26-707.25E.T.,Head 8342)
jkT; vkcdkjh ’kqYd
euksjatu dj
vU; dj
en dk uke
LVSEi ,oa fucU/ku
okguksa ij dj ,oa eky
;kf=;ksa ij dj
jkT; dk jktLo
foHkkxksa dh fLFkfr
okf"kZd laxzg
06&07
¼ /kujkf’k djksM++ :0 esa
½
13333.01
3549.86
4523.16
1017.76
131.57
454.27
23009.63
dqy dj jktLo
esa izfr’kr
va’knku
57.95
15.43
19.66
4.4
0.57
1.97
100.00
4

okf"kZd laxzg
2006&07
4.42%
m0iz0 esa jktLo laxzg esa dj
foHkkxksa dh fLFkfr
0.57% 1.97%
O;kikj dj
jkT; vkcdkjh 'kqYd
19.66%
15.43%
57.95%
LVSEi ,oa fucU/ku
okguksa ij dj ,oa
eky ;kf=;ksa ij dj
euksjatu dj
vU; dj ¼HkwjktLo
,oa xUus ij dz; dj½
5

Sl No
1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
State / UT
Maharashtra
Tamil Nadu
Uttar Pradesh
Gujrat
Karnataka
Kerala
Delhi
West Bengal
Rajasthan
Haryana
Punjab
Madhya Pradesh
Orissa
Bihar
Chattisgarh
Assam
fofHkUu jkT;ksa dk jktLo laxzg
in Crores
2
Andhra Pradesh
2002-03
03
3
14946.59
8815.43
7100.93
6325.63
6926.46
5380.63
3866.97
5132.79
3433.22
3597.12
3073.90
3462.74
2016.05
1937.96
2003-04
04
4
17010.00
9649.27
7650.46
7235.32
8101.21
6081.13
4433.87
5402.25
3985.43
4102.71
3309.88
3952.25
2331.60
1977.15
2004-05
05
5
20288.23
11022.00
9226.36
8368.73
10255.43
5198.45
5700.00
4771.00
4779.04
3817.52
4599.21
2944.73
2390.41
2005-06
06
6
18866.79
13657.79
12523.74
10700.81
8881.68
8078.93
7037.95
5666.81
5394.81
5055.79
4405.38
4290.31
3951.43
2541.77
2389.98
1623.86
1820.54
2006-07
07
7
22984.42
15705.81
15587.25
12943.49
11454.27
10166.03
8686.82
6525.73
6310.37
6046.10
5361.86
4782.76
4654.70
3090.07
2941.23
2097.39
2092.28
6
dze'k%

in Crores
Sl No
State / UT
2002-03
03
2003-04
04
2004-05
05
2005-06
06
2006-07
07
1
2
3
4
5
6
7
18
Jharkhand
1669.72
1989.49
19
Uttaranchal
522.86
645.58
783.95
926.05
1212.62
20
J & K
740.19
847.46
21
Himachal Pradesh
646.10
824.16
22
Goa
672.31
799.51
23
Chandigarh
369.01
474.39
24
Puducherry
304.18
365.23
25
Tripura
196.62
231.00
26
Meghalaya
158.01
190.88
27
Dadra & Ng. Haveli
121.76
149.42
28
Daman & Diu
116.85
117.51
29
Nagaland
73.33
72.17
30
Manipur
52.18
65.22
31
Arunchal Pradesh
41.23
57.01
32
33
Mizoram
Sikkim
42.37
30.70
53.37
42.95
7

25000.00
foxr 5 o"kksZa esa izFke 8 jkT;ksa dk
jktLo #>ku
20000.00
15000.00
10000.00
5000.00
Maharashtra
Tamil Nadu
Andhra Pradesh
Uttar Pradesh
Gujarat
Karnataka
Kerala
Delhi
0.00
2002-
03
2003-
04
2004-
05
2005-
06
2006-
07
8

O;kikj dj O;oLFkk
,dy fcUnq dj O;oLFkk %
izns’k esa fufeZr eky dh izFke fcdzh ij dj
izns’k ds ckgj ls vk;kfrr eky dh izFke fcdzh ij
dj
d`f"k mit rFkk dqN LFkkuh; mRikfnr oLrqvksa dh izFke
[kjhn ij dj ;Fkk& [kk|kUu] frygu] nygu] esUFkk
gcZ@esUFkk vkW;y vkfn
dfri; oLrqvksa ij miHkksDRkk dks dh x;h fcdzh ij
dj ;Fkk& eksVj okgu] lwr bR;kfn
9

o’kZ
2006&07
O;kikj dj esa fofHkUu enksa dk va”knku
¼djksM+ :0 esa½
7.9%
6.4%
9.3%
dsUnzh; fcdzhdj ds vUrxZr
¼1111-19½ ¼dqy dsUnzh;
fcdzhdj esa ls 10 oLrqvksa ij
50 izfr'kr ls vf/kd dj izkIr
gks jgk gS½
dPpk eky] iSfdax eSVhfj;y
vkfn dh fuekZrkvksa dks dh
x;h fcdzh ls izkIr
vuqekfur dj ¼900-00½
76.4%
izos'k dj ls izkIr /kujkf'k
¼1307-33½
O;kikjdj foHkkx dh mDr ds
vfrfjDr 'ks"k jktLo izkfIr;kWa
¼10721-74½
O;kikjdj foHkkx dh dqy jktLo izkfIr;kWa %% :0 14040-26
djksM+
+
10

O;kikj dj iz.kkyh dh folaxfr;kW
dj dk dj ij izHkko ¼dSLdsfMax izHkko½&
,d inh; dj O;oLFkk esa dj dks oLrq ds mRiknu ewY; esa
tksM+ fn;k tkrk gS vkSj [kjhn ij fn;s x;s dj dk dksbZ
ykHk fcfdzh ij ns; dj esa ugha feyrk gS A bl izdkj dj
ij dj mRiknu dh izR;sd LVst ij yxrk gS ftls
dSLdsfMax izHkko dgrs gSa A oSV esa [kjhn ij fn;s x;s dj
dks fcdzh ij ns; dj esa ls de dj fn;k tkrk gS vkSj
vyx ls pktZ fd;k tkrk gS] blls dj ij dj vFkkZr
dSLdsfMax izHkko lekIr gks tkrk gS A
11
Øe’k%

dj dh vusd njsa&
O;kikj dj iz.kkyh esa “kwU; ls ysdj 32-5 izfr’kr rd 16 dj dh njsa Fkha A
fdlh Hkh O;fDr vFkok O;kikjh ds fy, ;gka rd fd VSDl vQljksa ds fy,
dj dh nj ;kn j[kuk yxHkx vlaHko Fkk A dksbZ O;kikjh oLrq ij tks dj
olwy jgk gS og lgh gS ;k ugha ;g tkudkjh tulkekU; dks ugha gksrh Fkha A
blls jkT; dh turk dks ges’kk ;g Hkze cuk jgrk Fkk fd mlls dj lgh
olwyk tk jgk gS ;k ugha rFkk jkT; dks’k esa lgh dj tk jgk gS ;k ugha A
,dinh; dj O;oLFkk ds dkj.k dj dh nj vf/kd gksuk
gS&
pwafd dj dh olwyh ,d fcUnq ij dh tkrh gS vr% dj dh nj ges’kk vf/kd
j[kh tkrh gS tks fd dHkh dHkh ml oLrq ij ykHk ls vf/kd dj dk Hkkj gks
tkrk gS A ,slh fLFkfr esa olwyk x;k dj u tek djus dh eukso`fRr dks c

mRrj izns’k ,oa vU; izkUrks esa dj dh vyx&vyx njsa&
mRrj izns’k o iM+kslh jkT;ksa esa ,d gh oLrq ij vyx vyx dj dh nj gksus ds
dkj.k O;kikj izHkkfor gksrk gS A blls djkioapu c

dj vk/kkj de gksuk&
O;kikj dj O;oLFkk esa ,d LFkkuh; dj ns;rk gksus ds dkj.k de O;kikfj;ksa ls vf/kd
dj olwyk tkrk gS A blls ;fn dksbZ O;kikjh ,d ckj dj ns nsrk gS rks vkxs ds
fodz; /ku ij ;k f}rh; ;k r`rh; fcdzh ij dksbZ djns;rk ugha curh gSA bl izdkj
ls dkQh fodz; /ku ,slk gksrk gS ftl ij dj izkIr ugha gksrk gSA dj vk/kkj de
gksus ds dkj.k dj de izkIr gksrk gSA ;fn fdlh dkj.k dksbZ O;kikjh ykirk gks tk,
rks jktLo dh Hkkjh {kfr gksrh gSA
vR;f/kd la[;k esa fookn@vihy dh leL;k&
O;kikj dj O;oLFkk esa fuekZrk@vk;krd }kjk dj fn;k tkrk gSA blfy, dkSu lh oLrq
cuh vkSj fuekZ.k gsrq iz;ksx dh x;h izfdz;k fuekZ.k dh ifjHkk’kk esa vkrh gS ;k ugha]
;g ,d cM+s fookn dk fcUnq gSA ftlds dkj.k Hkkjh la[;k esa vihyh; fookn mRiUu
gksrs Fks vkSj fofHkUu U;k;ky;ksa }kjk vyx vyx O;oLFkk nsus ds dkj.k fookn vkSj
my> tkrs gSa ftlls dkQh jktLo fookfnr gks tkrk gSA blh izdkj oLrqvksa ds
oxhZdj.k esa ,d:irk ugha Fkh rFkk dkQh folaxfr;ka Fkha ftlds dkj.k fookn gksrs gSa
vkSj blls vihy o iqujh{k.k Hkkjh la[;k esa nkf[ky gksrs gSa vkSj mlds fuLrkj.k esa
dkQh le; yxrk gS blls jktLo dh izkfIr ugha gksrh gS vkSj O;kikjh dk le; Hkh 14
O;FkZ gksrk gS] ftlls vUrr% okf.kT; vkSj O;kikj izHkkfor gksrk gS A
Øe’k%

djeqfDr ds vusd QkeksZa dh vko’;drk&
O;kikj dj esa djeqfDr izkIr djus ds fy, vusd QkeZ tSls QkeZ 3d] 3[k] 3x¼1½]
3x¼2½] 3Mh vkfn fu/kkZfjr fd;s x;s FksA buds u feyus ij O;kikfj;ksa ij iwjk dj
yxrk Fkk vkSj C;kt Hkh nsuk iM+rk FkkA blls tgka O;kikfj;ksa dks dk;kZy; ds
pDdj yxkus iM+rs Fks ogha O;kikfj;ksa ds e/; fookn dh fLFkfr esa ;g QkeZ ugha
feyrs FksA ifj.kkeLo:Ik O;kikjh ij nksgjk dj yxrk FkkA djkioapd O;kikjh bu
QkeksZa dks gfFk;kj dh rjg iz;ksx djrs Fks vkSj ;su dsu izdkjs.k ;g QkeZ izkIr
djrs Fks vkSj dj;ksX; [kjhn fcdzh dks QkeksZa ls vkPNkfnr fn[kkdj djkioapu
djrs FksA blls djkioapu dks c

dj fu;kZr dh leL;k&
mRrj izns’k miHkksDrk jkT; gksus ds dkj.k izkUr ds ckgj ls 60 izfr’kr ls
vf/kd eky vk;kr djuk iM+rk FkkA bl [kjhn ij ml jkT; ds dj ds lkFk
lkFk dsUnzh; fcdzh dj dk Hkkj Hkh izns’k dh turk dks ogu djuk iM+rk FkkA
bl izdkj mRrj izns’k ds Hkhrj ls dj ds :Ik esa /kujkf’k nwljs jkT;ksa dks pyh
tkrh Fkk ftlls m0iz0 dks dksbZ ykHk ugh gksrk Fkk tcfd dj dk Hkkj izns’k
dh turk ogu djrh FkhA
Hkkjr ds ckgj fu;kZr vLi/kkZRed&
O;kikj dj iz.kkyh esa fu;kZr ds igys dh [kjhn fcdzh ij dj ugha yxrk Fkk ijUrq mlds
iwoZorhZ [kjhn fcdzh ij fn;k x;k dj fu;kZr ewY; esa “kkfey jgrk FkkA ifj.kkeLo:Ik
vU; jkT;ksa esa tgka oSV yx x;k Fkk ogka mRiknu ykxr de gksrh Fkh vkSj m0iz0 esa dj
dk Hkkj vf/kd gksus ds dkj.k ykxr esa o`f) gksrh Fkh ftlls vUrjkZ’Vzh; fu;kZr esa izns’k
ds mRikn vLi/kkZRed gks tkrs FksA
lkjka’k&
O;kikj dj iz.kkyh ,d vikjn’khZ rFkk djkioapu dks c

oSV ,d ifjp;
oSV Hkh lsYl VSDl dh Hkkafr [kjhn@fcdzh ij yxus okyk dj gSA
orZeku esa O;kikj dj ds varxZr eky izkUr ls ckgj vk;kr djus ;k izkUr
esa mRiknu djds izns’k essa igyh fcdzh djus ij fu/kkZfjr nj ls VSDl
yxk;k tkrk gSA
izR;sd O;kikjh eky dh [kjhn ij HkkM+k] [kpZ o ykHk tksM+ djds fcdzh
djrk gSA bl izdkj izR;sd Lrj ij ewY; esa o`f) gksrh gSA
oSV esa izR;sd Lrj ij ewY; o`f) ij dj ns; gksrk gSA
izR;sd Lrj ij fcdzh ij ns; dj esa ls [kjhn ij fn;k x;k VSDl de
djds O;kikjh dh djns;rk curh gSA bl izdkj dsoy ewY; o`f) ij gh
dj ns; gksrk gSA
pwafd ewY; o`f) ij gh dj ns; gksrk gS blfy, bls ewY; of/kZr VSDl ;k
oSY;w ,sMsM VSDl dgk tkrk gSA
fcdzh ij VSDl & [kjhn ij fn;k x;k VSDl ¾ oSV
Øe’k%
17

oSV ls ykHk
1- ,DliksVZ thjks jsVsM vFkkZr dj “kwfU;r gksxh ftlls vUrjkZ"Vªh; Lrj ij
dEiVh’ku djus esa vklkuh gksxhA
2- vUrjkZT;h; fcdzh dj “kwfU;r gksxh rFkk VSDl fu;kZr lekIrA
3- dkLdsfMax izHkko ¼dj ij dj yxkus dh iz.kkyh½ lekIr gks tk,xhA
4- fdlh bdkbZ dks vyx ls NwV ;k cV ls eqfDrA
8- o"kZ ds var esa tks LVkWd vo"ks’k jgsxk ml ij fn;k x;k dj okil gks
tk,xk ftlls dj esa yxh iwath O;kikjh ds ikl jgsxh u fd ljdkj ds
iklA blls O;kikj djus ds fy, vf/kd iwath miyC/k gksxhA
18

9- iath;u dh lhek c

16- vksfjftu ij vk/kkfjr O;oLFkk ls [kir ij vk/kkfjr dj O;oLFkk LFkkfir
gksxhA
17- iwjk Hkkjr ,d lesfdr cktkj ¼bUVhxzsVsM ekdsZV½ ds :i esa fodflr gksxk
ftlls lexz fodkl gksxkA
18- fo’okl ls fo’okl dh vksj djeqfDr ds QkeZ dks lekIr djds O;kikfj;ksa
}kjk tkjh fd;s x;s VSDl buokbl@fcy dks gh VSDl tek ds izek.k ds :Ik
esa Lohdkj fd;k tk;sxkA fo’okl dh Hkkouk lekIr djds O;kikfj;ksa ij
fo’okl fd;k tk,xkA
19- ekdsZfVax QkslsZl rFkk VsfDudy dUlhMjs’ku O;kikfjd xfrfof/k;ksa dh izd`fr
dk fu/kkZj.k djsaxs u fd VSDl LVzDpjA
20- th0,l0Vh0 dks ykxw djus esa lgk;dA
21- O;kikfjd lkSgknZiw.kZ okrkoj.k dk l`tuA
20

oSV O;oLFkk esa - - -
dj dh nj ds vk/kkj ij m|ksxksa esa rFkk jkT;ksa esa
izfrLi/kkZ lekIr gksxh
m|ksx LFkkiuk dj uhfr ls vizHkkfor
gksxh
Lor% fu;U=.k dh O;oLFkk izHkkoh gksxh ,oa
djkioapu ds volj de gksaxs
21

oSV ls visf{kr izeq[k fof/kd ykHk
1- fookn@vihy dh la[;k esa deh gksxhA
2- 3d] 3[k] 3x¼1½] 3x¼2½ dj eqfDr@fj;k;rh nj ds QkeksZa dk vknku&iznku
lekIr
3- iath;u dh lhek c

oSV ls visf{kr izeq[k foRrh; ykHk
1- dSLdsfMax izHkko ¼dj ij dj dh O;oLFkk½ lekIr gks tkukA
izns’k dh vkS|ksfxd bdkbZ fo’o o vUrizkZUrh; cktkj esa
izfrLi/kkZ dj ldsxh
2- ,Ulhyjh ;wfuV~l ij dj ds izHkko dks lekIr djukA izns’k ds
,Ulhyjh bdkbZ;ksa dh LFkkiuk ds u;s volj iSnk gksaxs rFkk ,xzks
vk/kkfjr m|ksxksa dks c

1& iz’kklfud
mRrj izns’k esa oSV ykxw fd, tkus
1& oSV esa ,dinh; ds LFkku ij cgqinh; dj O;oLFkk ds dkj.k
dj dk laxzg.k yxHkx 2 yk[k ds LFkku ij pkj yk[k
O;kikfj;ksa ls A
2&;wuhQkeZ jsV ykxw gksus ls
ij vkus okyh dfBukbZ;kW
jkT;ksa ds vius mRikn rFkk LFkkuh; miHkksx dh
vko’;drkvksa dh oLrqvksa ij dj dh nj fu/kkZfjr djus
gsrq izkf/kd`r lfefr ds ek/;e ls dk;Zokgh dh tk;sxh
mRrj izns’k dks izkf/kd`r lfefr dh lnL;rk izkIr gks
tk;sxhA dsUnz ljdkj }kjk foRrh; lalk/ku c

mRrj izns’k esa oSV ykxw fd, tkus ij
2& foRrh;
vkus okyh dfBukb;kW
1& lek/kku ;kstuk,W lekIr
2& fu;kZr ls fHkUu lHkh izdkj dh fcdzh ij dj eqfDr
lekIrA tSls [kknh xzke m|ksx bdkb;kWa ;wusLdks o vU;
dks nh x;h NwVA
3& NwV izkIr ubZ bdkb;ksa dks NwV ds LFkku ij usV VSDl dks
fjQUM djus dh ;kstuk
25

vU; izns’kksa esa oSV ykxw gksus ls rFkk
mRrj izns’k esa oSV ykxw u gksus ls
mRiUu gksus okyh lEHkkfor leL;k;sa
1&dsUnzh; fcdzhdj ds :i esa izkIr gks jgs jktLo dh {kfr] dsUnz ljdkj
}kjk {kfriwfrZ ugha
2&m0iz0 ds fuekZrkvksa dks fuekZ.k ykxr vf/kd gksus ds dkj.k izfrdwy
izfrLi/kkZA
3&fu;kZr o vUrizkZUrh; fcdzh esa izfrLi/kkZ djus esa dfBukbZ
4&izkUrh; m|ksxksa dks izfrLi/kkZRed cukus gsrq buiqV ij dj lekIr djus
dh ck/;rk] jktLo gkfu yxHkx 900 djksM+
5&bl {kfr dks iw.kZ djus gsrq u;s dj yxkus ;k dj dh njsa c

6& vUrizkZUrh; [kjhn esa c

oSV dk fojks/k
1
2
3
dz-
la-
O;kikjh dk uke
fcYMlZ gkMZos;j
,DliksVZl ,lksfl;s'ku]
vyhx<
mRrj izns'k m|ksx O;kikj
eaMy
fofHkUu tuin Lrjh;
m|ksx O;kikj eaMy
oSV dk fojks/k
fu;kZrdksa ds lEcU/k esa fjQ.M feyus
esa leL;k vk;sxhA
O;kikfj;ksa dh leL;k;sa bafxr djrs
gq, oSV dks fojks/k fd;k x;k gSA
O;kikfj;ksa dh leL;k;sa bafxr djrs
gq, oSV dks fojks/k fd;k x;k gSA
28

leL;k;sa
O;kikfj;ksa dks buiqV VSDl
dzsfMV ysus ds fy, lHkh izdkj
ds ,dkmUV esUVsUM djus gksxsaA
vf/kd isij odZ djuk iM+sxkA
oSV esa vf/kdka'k O;kikfj;ksa dks
iath;u izkIr djuk gksxk A NksVs
O;kikfj;ksa ds fy, vf/kd leL;k
gksxhA
oSV ykxw djus esa vf/kd O;kikjh
izHkkfor gksus ds dkj.k bldk
fojks/k gksxkA
oSV ykxw djus esa leL;k;sa ,oa
lek/kku
lek/kku
O;kikfj;ksa }kjk dEI;wVj dk iz;ksx djds oSV ij
vk/kkfjr software ds ek/;e ls lek/kku gks ldrk
gSA
oSV esa :0 5 yk[k rd dj;ksX; fodz; /ku dh lhek
iath;u gsrq j[ks tkus dk izkfo/kku izLrkfor gS vr%
NksVs O;kikfj;ksa dks iath;u ysus dh ck/;rk ugha gksxh
A ,sfPNd iath;u dk izkfo/kku Hkh O;kikfj;ksa dks
Input Tax Credit ikus ds fy, izLrkfor gSA :0
50]00]000 ¼ipkl yk[k½ ds VuZvksoj okys O;kikfj;ksa
gsrq lek/kku ;kstuk ykxw djus ls NksVs O;kikfj;ksa dh
oSV leL;k ls dk gksus funku okys gks ykHkksa ldsxkA dk ehfM;k esa foKkiu nsdj
rFkk vU; laxBuksa ds ek/;e ls izpkj izlkj djds
lHkh O;kikfj;ksa dks voxr djk;k tk,xkA O;kikfjd
xfrfof/k;ksa esa ikjnfZ'kZrk ,oa O;kikj dh izxfr oSV dh
29
Hkwfedk ls O;kikfj;ksa dks voxr djk;k tk;xk A

GST D;ksa ?
Intangible oLrqvksa vkSj lsokvksa ds chp ck cktkj O;oLFkk dk fodkl
30

,dy lexz dj O;oLFkk
dsydj lfefr dh flQkfj'ksa&
xqMl ,.M lfoZl VSDl
GST dh nks njsa
dsUnzh; njsa& 12%, 6%, 20%
jkT; njsa& 8%, 4%, 14%
jkT;ksa ds ikl fuf'pr lhek ds Hkhrj njsa fu/kkZfjr djus
dh NwV
dsUnzh; GST - Cenvat, Service Tax ds LFkku ij
jkT; GST - Sales Tax/VAT, Octroi, izos'k dj] LVSEi
M;wVh] euksjUtu dj] yDt+jh dj ds LFkku ij
31

xqMl ,.M lfoZl VSDl
o"kZ 2010 ls fdz;kUOk;u lEHkkfor
izns'k esa oSV izHkkoh u gksus ds dkj.k
lsokvksa ij dj yxk;k tkuk lEHko ugha
gksxk A ifj.kkeLo:i o"kZ 2010 esa vU;
izns'kksa esa GST izHkkoh gksus dh fLFkfr
esa orZEkku dj iz.kkyh ds vk/kkj ij
jkT; dks visf{kr jktLo lalk/ku
miyC/k ugha gks ldsaxs A
32

dj dk dj ij izHkko ¼dSLdsfMax izHkko½
O;kikj dj
oSV
ljlksa
rsy
ouLifr
fcLdqV
ljlksa
rsy
ouLifr
fcLdqV
dher
100
102
137.96
186.66
100
100
132
174.63
fuekZ.k O;;
20.4
27.6
37.33
20
26.4
34.92
ykHk
12.2
16.55
22.40
12
16.23
20.95
fNikdj
2
5.36
9.91
ns;dj
2
3.36
4.55
19.71
2
3.3
4.37
18.44
33
Øe'k%

orZeku O;kikj
dj O;oLFkk
oSV
orZeku
O;oLFkk esa
vf/kd
ewY;@dj
¼izfr'kr esa½
fcLdqV dk foØ; ewY;
246-39
230-50
7-00
izR;{k dj dh ek=k
19-71
18-44
7-00
fNis dj dh ek=k
9-41
'kwU;
100
fcLdqV dk miHkksDrk ij
O;; Hkkj
266-10
248-94
7-00
34

orZeku esa dj dh njsa & 15
0, 1, 2, 2.5, 3, 4, 5, 6, 7, 7.5, 8, 10,
20, 21, 32.5
oSV esa dsoy pkj njsa
( 0, 1, 4, 12.5 )
35

Øeka
d
1
2
3
4
5
6
7
8
9
10
Machinery & Parts
Furnace Oil
Other Petroleum based Oils
Tyre, Tubes, Accessories & other goods of Two
& Four Wheeler
Iron & Steel
dsUnzh; fcØhdj laxzg o’kZ 2006&07
¼yk[k #0 esa½
Other Electronic goods
izeq[k oLrq,sa
All type of Electrical goods (Fan, Bulb etc.)
Electronic Components, Black & White and
Coloured Picture Tube
All kinds of Chemicals (except Fuel, Gas)
Aluminum roles & Exclusions etc.
Okkf’kZd
laxzg
9023.95
7823.90
7117.36
6473.40
6090.37
5543.87
4638.55
4238.88
4004.82
36
3597.86

dj dk fu;kZr ,d jkT; ls nwljs jkT; esa fuEu izdkj gksrk gS&
¼1½ jkT; esa LFkkfir m|ksxksa }kjk eky ds fuekZ.k esa iz;ksx vFkok miHkksx gsrq vU;
jkT;ksa ls vUrjkZT;h; [kjhn ds QyLo#i dz; fd;s x;s eky ij fodzsrk jkT;
}kjk fy;k x;k dsUnzh; djA
¼2½ fufeZr eky dh dsUnzh; fcdzh ij mRiknd jkT; }kjk fy;k x;k dj A
¼3½ mRiknd jkT; }kjk ,sls eky ftldh dsUnzh; fcdzh gksrh gS] ds fuekZ.k esa iz;ksx
;k mi;ksx ds fy;s jkT; ds vUnj ls dz; fd;s x;s eky ij jkT; ljdkj }kjk
fy;k x;k dj A
¼4½ mRiknd jkT;ksa esa dqN ekeyksa esa fufeZr eky dh fcdzh igys mRiknd jkT; esa
gksrh gS vkSj ckn esa ,sls eky dh izFke dszrk ;k vuqorhZ dszrk }kjk vUrjkZT;h;
fcdzh dh tkrh gS] ,slh fLFkfr esa mRiknd jkT; }kjk jkT; ds vUnj eky dh
fcdzh ij fy;k x;k dj A
¼5½ mRiknd jkT;ksa }kjk ,sls eky ftldh fcdzh miHkksDrk jkT;ksa esa mRiknd vius
fMiks@'kk[kk ;k ,tsUV ds ek/;e ls djrk gS] ds fuekZ.k esa iz;qDr eky ij
37
mRiknd jkT; }kjk fy;k x;k djA

vk;krdrkZ Fkksd fodzsrk QqVdj fodzsrk vk;krdrkZ Fkksd fodzsrk QqVdj fodzsrk
[kjhn ewY; 10000 13915.0 15856.5 9400 11990.0 13739.0
HkkM+k o O;; 1500 500.0 500.0 1500 500.0 500.0
;ksx¼ykxr½ 11500 14415.0 16356.5 10900 12490.0 14239.0
ykHk 10% 1150 1441.5 1635.7 1090 1249.0 1423.9
fcdzh ewY; 12650 15856.5 17992.2 11990 13739.0 15662.9
O;kikj dj 1265 1199 1373.9 1566.3
dzsrk }kjk nh
xbZ jkf'k
dj fu;kZr dk ewY;ksa ij
izHkko
O;kikj dj
13915 15856.5 17992.2 13189 15112.9 17229.2
1265 1199 174.9 192.4
ns;dj 1265 1566.29
fcdzh ewY; esa deh = 4.24% jktLo esa o`f) = 23.81 %
oSV esa dsUnzh; dj o vU; izns”k dk buiqV = 0 , vr% dz; ewY; 6 % de
oSV
38

QkeZ dk izdkj
QkeZ 3d
QkeZ 3[k
QkeZ 3x ¼1½
QkeZ 3x ¼2½
QkeZ bZ
¼izos'k dj ls lEcfU/kr½
;ksx
o’kZ 2006&07 esa
miHkksx fd;s x;s QkeksZa
dh la[;k
474500
217600
1672000
617000
226210
3207310
39

Commodity
Curr.
Year
State
Curr.
Year
Central
Curr.
Year
Total
Last
Year
State
Last
Year
Central
Last
Year
Total
RiseFall
Other Petroleum based oils
39834.84
184.67
40019.51
36992.40
344.07
37336.47
7.19
Motor Vehicle & Chasis
9817.04
953.67
10770.71
7717.02
125.94
7842.96
37.33
Cement
7155.55
8.90
7164.45
6244.37
2.98
6247.35
14.68
Medicine
5458.32
127.97
5586.29
4862.75
217.15
5079.90
9.97
Motor Cycle, Scooter & Two Wheelers
5167.64
6.79
5174.43
4738.88
6.29
4745.17
9.05
Iron & Steel
4322.96
686.19
5009.15
3227.15
598.04
3825.19
30.95
Other Electronic Goods
2398.01
1570.42
3968.43
1171.37
1193.59
2364.96
67.80
All type of Electrical goods
2420.71
1389.77
3810.48
2272.04
1081.33
3353.37
13.63
Tyre, , Tube accessories & other goods
of 2 & 4 Wheelers
3014.72
778.97
3793.69
2473.99
497.98
2971.97
27.65
Electronic Components Black/White &
Color Picture Tubes
2102.80
1397.22
3500.02
1560.47
1315.56
2876.03
21.70
Machinery & Parts
1514.02
1247.57
2761.59
1271.66
928.10
2199.76
25.54
40

dj;ksX; fodz; /ku dh
lhek
dj ;ksX;
O;kikfj;ksa dh
la[;k
ldy fodz;
/ku
dj ;ksX;
fodz; /ku
O;kikj dj
jktLo
izkfIr;kW
#0 50 gtkj rd
26129
32778.13
8131.04
702.06
#0 50]000 ls 1]00]000
26848
52035.00
15528.09
1445.27
#0 1]00]000 ls 1]50]000
30604
62912.00
29067.99
3099.06
#0 1]50]000 ls 2]00]000
30112
88804.96
41148.50
4469.38
#0 2]00]000 ls 5]00]000
35595
230162.37
120636.73
10336.39
#0 5]00]000 ls 10]00]000
33380
356694.47
210596.24
16744.13
#0 10]00]000 ls 25]00]000
25672
616496.43
433937.26
29542.13
#0 25]00]000 ls 30]00]000
8295
488218.38
269427.23
21194.52
#0 30]00]000 ls 50]00]000
7457
695766.82
465114.45
30753.61
#0 50]00]000 ls 1]00]00]000
7617
1423729.74
1061662.63
62394.92
#0 1]00]00]000 ls vf/kd
;ksx
10164
241873
71299326.03
75346924.33
27371778.16
30027028.32
1112037.03
41
1292718.50

orZeku O;kikj dj O;oLFkk ds vUrxZr]&
ubZ fuekZrk bdkb;ksa dks LofufeZr eky dh fcdzh ij
fu/kkZfjr vof/k esa dj ds Hkqxrku ls NwV ;k ?kVh nj ij
dj vnk;xh dh lqfo/kk feyh gq;h gSA
tcfd oSV ds vUrxZr]&
bdkb;ksa dh ,slh lqfo/kk lekIr gks tk;sxh rFkk mUgsa iqjkuh
bdkb;ksa dh HkkWfr dj olwyuk vkSj tek djuk gksxkAblds
LFkku ij mUgsa dj tek djus ds fy;s vkLFkxu dh lqfo/kk
;k fo|qr vkfn dh en esa O;; dh x;h /kujkf'k ds cjkcj
/kujkf'k] fdUrq NwwV dh /kujkf'k ls vf/kd ugha] nh tk
ldrh gS Ablls bdkb;ksa ds xzkgdksa esa deh vkus dh
lEHkkouk gks ldrh gSA bl dkj.k mudk O;kikj izfrdwy42
fn'kk esa izHkkfor gks ldrk gS A

O;kikj dj
ljlksa
rsy
ouLifr
fcLdqV
dher
100.00
102.00
137.96
186.66
fuekZ.k
ykHk
O;;
20.40
12.20
27.60
16.55
37.33
22.40
ns;dj
2.00
3.36
4.55
19.71
43

vUrizkZUrh; [kjhn esa c

kU;okn
45