AISkillWalaGST (Goods and Services Tax) ek tax hai jo cheezein ya services bechne pe lagta hai. Isko aakhir mein customer deta hai; registered business use customer se leke sarkar ko jama karta hai. Ye course basics samjhata hai; niyam badalte hain, isliye gst.gov.in aur zaroorat pe CA se confirm karo.
1CGST, SGST, IGST
- Apne hi state mein becha (intra-state): CGST + SGST (aadha aadha). Jaise 18% = 9% CGST + 9% SGST.
- Doosre state mein becha (inter-state): IGST (poora). Jaise 18% IGST.
- Export (videsh): "zero-rated" (agle lessons mein).
Kaunsa lagega, ye "place of supply" se tay hota hai: aam taur pe tum kahan ho aur customer kahan hai.
2Rates (GST 2.0)
22 September 2025 se GST rates saral hue:
- Zyada tar cheezein/services 5% ya 18%
- Kuch luxury/sin cheezon pe 40%
- Kuch zaroori cheezein 0% (exempt)
Zyada tar freelance services (design, IT, consulting, marketing) aam taur pe 18% mein aati hain. Har product/service ka rate HSN/SAC code se dekho (gst.gov.in ya CA).
3Kaise kaam karta hai
Maan lo tum registered designer ho, Delhi mein, Delhi ke client ko ₹10,000 ka kaam:
- Invoice: ₹10,000 + CGST 9% ₹900 + SGST 9% ₹900 = ₹11,800
- Client ₹11,800 deta hai
- Tum ₹1,800 sarkar ko jama karte ho (apne kharchon ka GST ghata ke, agar ITC mile)
GST tumhari kamai nahi, tum sirf collect karke jama karte ho.
- Apni service/product ki category likho.
- gst.gov.in pe ya CA se uska SAC/HSN aur rate pata karo.
- Ek example invoice ka hisaab (intra aur inter state) likho.
Example: Maan lo: Mumbai se Pune vs Mumbai se Delhi
Maan lo Sana (Mumbai, registered) ne ek Pune client ko ₹20,000 ka kaam kiya: same state, CGST 9% + SGST 9%. Phir Delhi client ko wahi kaam: doosra state, IGST 18%. Dono mein total GST ₹3,600, sirf naam alag. Galat type bharne se returns mein mismatch hota.
Aam galtiyan
- GST ko apni kamai samajhna.
- Inter-state pe CGST+SGST lagana.
- Rate andaze se, code dekhe bina.
Practice task
Apni service ka SAC/HSN aur rate pata karo; intra aur inter state invoice ka hisaab likho.
Jaldi se recap
- GST customer deta, tum jama karte
- Intra: CGST + SGST
- Inter: IGST
- Export: zero-rated
- Rates: 5%, 18%, 40% (+0%)
- SAC/HSN se rate
GST (Goods and Services Tax) is a tax on selling goods or services. The customer pays it in the end; a registered business collects it from the customer and deposits it with the government. This course explains the basics; rules change, so confirm with gst.gov.in and a CA when needed.
1CGST, SGST, IGST
- Sold within your own state (intra-state): CGST + SGST (half each). For example, 18% = 9% CGST + 9% SGST.
- Sold to another state (inter-state): IGST (the full amount). For example, 18% IGST.
- Export (abroad): "zero-rated" (covered in later lessons).
Which one applies is decided by the "place of supply": usually where you are and where the customer is.
2Rates (GST 2.0)
From 22 September 2025, GST rates were simplified:
- Most goods/services at 5% or 18%
- 40% on some luxury/sin goods
- Some essentials at 0% (exempt)
Most freelance services (design, IT, consulting, marketing) usually fall under 18%. Check the rate for each product/service by its HSN/SAC code (gst.gov.in or a CA).
3How it works
Say you are a registered designer in Delhi doing ₹10,000 of work for a Delhi client:
- Invoice: ₹10,000 + CGST 9% ₹900 + SGST 9% ₹900 = ₹11,800
- The client pays ₹11,800
- You deposit ₹1,800 with the government (minus the GST on your own expenses, if you get ITC)
GST is not your income; you only collect it and deposit it.
- Write down the category of your service/product.
- Find its SAC/HSN and rate on gst.gov.in or from a CA.
- Work out an example invoice (intra- and inter-state).
Example: Say: Mumbai to Pune vs Mumbai to Delhi
Say Sana (Mumbai, registered) did ₹20,000 of work for a Pune client: same state, CGST 9% + SGST 9%. Then the same work for a Delhi client: another state, IGST 18%. Total GST is ₹3,600 in both; only the names differ. Using the wrong type causes mismatches in returns.
Common mistakes
- Treating GST as your income.
- Charging CGST+SGST on an inter-state sale.
- Guessing the rate without checking the code.
Practice task
Find your service's SAC/HSN and rate; work out an intra-state and an inter-state invoice.
Quick recap
- The customer pays GST, you deposit it
- Intra: CGST + SGST
- Inter: IGST
- Export: zero-rated
- Rates: 5%, 18%, 40% (+0%)
- Rate by SAC/HSN
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