GST
/ˌdʒiː es ˈtiː/noun
उच्चारण जी एस टी
जीएसटी, वस्तु एवं सेवा कर
Core word
- 1
[U]
a tax charged on most goods and services sold in India, collected at every stage of supply and finally paid by the consumer
जीएसटी, वस्तु एवं सेवा कर
- Hotels charge GST on the room rent.
- The government reduced GST on some items to make them cheaper.
- Radhika asked the shopkeeper for a bill showing the GST.
+ 3 more examples
- Is GST included in the price of this phone?
- The restaurant adds GST to the final bill.
- Small traders have to file their GST returns every month.
§Structures (grammar patterns) 4
GST (uncountable, abbreviation)
GST stands for Goods and Services Tax. It is usually uncountable and does not take an article in general statements.
GST का अर्थ Goods and Services Tax है। सामान्य कथनों में यह प्रायः अगणनीय होता है और article नहीं लेता।
- GST was introduced in India on 1 July 2017.
- Radhika's invoice includes GST.
GST + on/at + rate
Tax is charged on goods and at a rate; on names the item and at the percentage.
कर वस्तु पर लगता है और दर के अनुसार; on वस्तु बताता है और at प्रतिशत।
- GST on medicines is low.
- The product attracts GST at 18 per cent.
pay/charge/claim GST
The verbs are pay, charge, collect and claim (for input credit).
क्रियाएँ pay, charge, collect और claim (input credit के लिए) हैं।
- Traders must collect GST from customers.
- Businesses can claim input credit on GST.
GST types
CGST, SGST and IGST are the central, state and integrated parts of the tax.
CGST, SGST और IGST कर के केंद्रीय, राज्य और एकीकृत भाग हैं।
- IGST is charged on inter-state supply.
+Collocations 5
GST + noun
ratecouncilreturnnumberregistrationinvoice
- The GST Council meets to revise the rates.
verb + GST
paychargecollectfileclaimregister for
- Small shops with low turnover need not register for GST.
adjective + GST
higherlowernewzero-ratedexempt
- Many food items are exempt from GST.
GST + prepositions
on goodsat five per centunder the Actafter GST
- The final price after GST is higher.
GST + term
input creditcomposition schemee-way billreverse chargeslab
- Small traders may opt for the composition scheme under GST.
“More examples 7
- The shopkeeper added GST to the bill.
दुकानदार ने बिल में GST जोड़ दिया।
- The GST Council decides tax rates in India.
भारत में कर की दरें GST Council तय करती है।
- Radhika asked for a GST invoice for her laptop.
राधिका ने अपने laptop के लिए GST चालान माँगा।
- GST replaced many indirect taxes such as VAT.
GST ने VAT जैसे कई अप्रत्यक्ष करों की जगह ली।
- Traders file their GST returns every month.
व्यापारी हर महीने अपना GST रिटर्न भरते हैं।
- The restaurant bill showed food charges plus GST.
रेस्तराँ के बिल में खाने के शुल्क के साथ GST दिखाया गया था।
- Radhika learned about CGST and SGST in her economics class.
राधिका ने अपनी अर्थशास्त्र की कक्षा में CGST और SGST के बारे में पढ़ा।
!Common mistakes 2
✗ GST are charged on most goods.
✓ GST is charged on most goods.
GST is treated as a singular uncountable tax.
GST को एकवचन अगणनीय कर माना जाता है।
✗ I paid GST on the shirt of 5%.
✓ I paid GST at 5% on the shirt.
The rate is introduced by at.
दर बताने के लिए at आता है।
✓In the exam
Notes
Usage: GST stands for Goods and Services Tax.
GST का पूरा रूप Goods and Services Tax है।
GK: GST came into force in India on 1 July 2017.
GK: भारत में GST 1 जुलाई 2017 से लागू हुआ।