LawPushan · Class 9-10
Ek niyam, sab ke liye: GST Council kaise faisla karti hai
Agar har state apna alag tax lagaye, toh ek jacket Delhi mein aur Jaipur mein alag daam par bikega. Isko kaise rokein?
Socho pehle… phir dekho jawab
Samvidhan ne ek saajha manch banaya: GST Council. Centre aur states milkar ek jaise niyam banate hain, aur faisle ke liye bada majority chahiye.
GST, 2017 mein shuru hua, ek hi tax-system hai jo saamaan aur sewaon par lagta hai. 101st Amendment (2016) ke zariye Article 279A ne GST Council banayi. Union Finance Minister chair hote hain, aur har state ka finance minister member. Faisle ke liye teen-chauthai majority chahiye. Votes ka vazan aisa hai: Centre ka ek-tihai, states ka do-tihai.
Iska matlab kisi ek sarkar ko akele faisla karne ki taakat nahi. Centre bhi sab states ke bina faisla nahi kar sakta, aur states bhi Centre ke bina nahi. Supreme Court ne Mohit Minerals (2022) mein kaha ki Council ki sifarishein 'persuasive' hain, yaani seedhe laagu nahi, par unka bada vazan hai.
Ab ek aasaan idea: input tax credit (ITC). Jo tax tumne kharidte waqt diya, woh bechte waqt ke tax se ghatta hai, taaki chain mein baar-baar tax na bane. Is Wednesday (7 October) ko Council ki baithak mein procedure ke kuch prastaav dekhe jaayenge, jaise credit wapas dilana aur kuch saza-sambandhi niyam. Dhyan do: yeh prastaav hain, faisle nahi.
Seekh: achha niyam wahi hota hai jo pehle se saaf ho, taaki imaandaar vyapaari ko dar na rahe aur galat karne walon par bhi niyam laagu ho.
Ghar pe try karo
Ek kalpana karo: 3 dost milkar ek chhoti dukaan chalate hain. Kaccha maal 60 rupaye ka, bechne ka daam 100. Agar tax dar 10% maan lo (sirf udaharan), toh bechte waqt tax kitna? Kharidte waqt kitna diya? Credit minus karke baaki kitna bhara?
Wow!
GST Council mein Centre ke paas faisle ke liye sirf ek-tihai votes hain, par bina Centre ke koi faisla paas nahi ho sakta!
3 sawaal
- GST Council kis Article ke tahat bani hai?
Jawab dekho
Article 279A. 101st Amendment ne Article 279A jodkar GST Council banayi.
- Council mein faisle ke liye kitna majority chahiye?
Jawab dekho
Teen-chauthai. Faisle ke liye teen-chauthai weighted majority chahiye.
- 10% tax dar (udaharan) par 100 rupaye ki bikri mein bechte waqt tax kitna banega?
Jawab dekho
10 rupaye. 100 ka 10% = 10 rupaye. Credit minus karke hi sarkar ko bhara jaata hai.
NCERT se jodo: NCERT Class 9 Political Science — loktantrik adhikar aur Samvidhan ka kaam; Class 10 Economics — sarkar ka kaam