\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u30c1\u30a7\u30f3\u30ca\u30a4\u306e\u4e2d\u6751\u3067\u3059\u3002<\/p>\n

\u4eca\u9031\u3082\u30c1\u30a7\u30f3\u30ca\u30a4\u306f\u76f8\u5909\u308f\u3089\u305a\u6691\u3044\u3067\u3059\u306d\uff5e\u3002<\/p>\n

\u5e30\u5b85\u5f8c\u3001\u51b7\u8535\u5eab\u3067\u30ad\u30f3\u30ad\u30f3\u306b\u51b7\u3048\u305f\u30d3\u30fc\u30eb\u3092\u98f2\u3080\u3053\u3068\u304c\u751f\u304d\u304c\u3044\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3055\u3066\u3001\u5148\u9031\u306fGST\u306e\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\u3068\u3044\u3046\u3053\u3068\u3067\u30b5\u30fc\u30d3\u30b9\u306e\u8f38\u51fa\u3092\u78ba\u8a8d\u3057\u307e\u3057\u305f\u304c\u3001<\/p>\n

\u4eca\u9031\u306f\u7269\u306e\u8f38\u51fa\u306b\u3064\u3044\u3066\u57f7\u7b46\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u7269\u306e\u8f38\u51fa\u3068\u8a00\u3048\u3070\u3001GST\u65bd\u5de5\u524d\u306f\u307f\u306a\u3057\u8f38\u51fa\u3068\u547c\u3070\u308c\u308b“Deemed Export”\u304c\u3042\u308a\u307e\u3057\u305f\u306d\u3002<\/p>\n

\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u304b\u3089\u8cfc\u5165\u3057\u305f\u7269\u54c1\u3084\u3001\u88fd\u9020\u696d\u8005\u304b\u3089\u8cfc\u5165\u3057\u305f\u88fd\u54c1\u3092\u3001\u30d0\u30a4\u30e4\u30fc\u304c\u30a4\u30f3\u30c9\u56fd\u5916\u306b\u8f38\u51fa\u3059\u308b\u5834\u5408\u3001<\/p>\n

\u88fd\u9020\u696d\u8005\u53ca\u3073\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306b\u3068\u3063\u3066\u3001\u30d0\u30a4\u30e4\u30fc\u304c\u4ee3\u308f\u308a\u306b\u8f38\u51fa\u3092\u884c\u3063\u3066\u3044\u308b\u306e\u3068\u540c\u7fa9\u306a\u306e\u3067\u3001<\/p>\n

\u6587\u5b57\u901a\u308a“\u307f\u306a\u3057”\u8f38\u51fa\u53d6\u5f15\u3068\u547c\u3070\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n

\u3053\u306e\u5834\u5408\u3001\u7a0e\u52d9\u5f53\u5c40\u767a\u884c\u306e\u30d5\u30a9\u30fc\u30e0H\u3092\u30d0\u30a4\u30e4\u30fc\u304c\u53d6\u5f97\u3057\u3001\u88fd\u9020\u696d\u8005\u3084\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u304c\u95a2\u9023\u66f8\u985e\u3068\u5408\u308f\u305b\u3066\u793e\u5185\u4fdd\u7ba1\u3059\u308b\u3053\u3068\u3067\u3001VAT\u30fbCST\u3092\u514d\u7a0e\u3067\u304d\u307e\u3057\u305f\u3002<\/p>\n

 <\/p>\n

\u3057\u304b\u3057\u3001GST\u5c0e\u5165\u5f8c\u306f\u5168\u3066\u306e\u8f38\u51fa\u304c“Zero Rated Supplies”\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n

Zero Rated Supplies\u3067\u306f\u3001\u7269\u54c1\u3092\u8cfc\u5165\u3059\u308b\u969b\u306b\u652f\u6255\u3046\u7a0e\u91d1\uff08GST\uff09\u306f\u8f38\u51fa\u5f8c\u306b\u9084\u4ed8\u3059\u308b<\/p>\n

\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u9084\u4ed8\u624b\u7d9a\u304d\u306f\u5168\u3066\u30aa\u30f3\u30e9\u30a4\u30f3\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u7533\u8acb\u3057\u305f1\u9031\u9593\u4ee5\u5185<\/p>\n

\u306b90%\u304c\u81ea\u52d5\u7684\u306b\u9084\u4ed8\u3055\u308c\u3001\u6b8b\u308a10%\u306f90\u65e5\u9593\u4ee5\u5185\u306b\u9084\u4ed8\u3055\u308c\u308b\u3088\u3046\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u307e\u305f\u3001\u8f38\u51fa\u3059\u308b\u969b\u306bLetter of Undertaking(\u4fdd\u8a3c\u66f8)\u3092\u5f53\u5c40\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u8f38\u51fa\u306b\u4fc2\u308b\u7a0e\u91d1\u306f\u514d\u9664\u3055\u308c\u307e\u3059\u3002“Zero Rated Supplies”\u306fSEZ\u533a\u5185\u306e\u53d6\u5f15\u306b\u3082\u9069\u7528\u3055\u308c\u3001Section 16 of the IGST Act, 2017\u5185\u3067\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4eca\u9031\u306f\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n

\u4e2d\u6751\u3000\u5320\u543e<\/p>\n

 <\/p>\n

<\/a> <\/span><\/p>\n

\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u57fa\u306b\u3001\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5f53\u8a72\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f0a\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTokyo Consulting Firm Private Limited\u306f\u3001\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u30c1\u30a7\u30f3\u30ca\u30a4\u306e\u4e2d\u6751\u3067\u3059\u3002 \u4eca\u9031\u3082\u30c1\u30a7\u30f3\u30ca\u30a4\u306f\u76f8\u5909\u308f\u3089\u305a\u6691\u3044\u3067\u3059\u306d\uff5e\u3002 \u5e30\u5b85\u5f8c\u3001\u51b7\u8535\u5eab\u3067\u30ad\u30f3\u30ad\u30f3\u306b\u51b7\u3048\u305f\u30d3\u30fc\u30eb\u3092\u98f2\u3080\u3053\u3068\u304c\u751f\u304d\u304c\u3044\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002   \u3055\u3066\u3001\u5148\u9031\u306fGST\u306e\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\u3068\u3044\u3046 […]","protected":false},"author":1,"featured_media":4058,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_mi_skip_tracking":false,"jetpack_post_was_ever_published":false,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_options":[]},"categories":[24,17],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2019\/05\/zeimu.png?fit=1625%2C878&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycFi-q2","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/1614"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/comments?post=1614"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/1614\/revisions"}],"predecessor-version":[{"id":2237,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/1614\/revisions\/2237"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/media\/4058"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/media?parent=1614"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/categories?post=1614"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/tags?post=1614"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}