{"id":477464,"date":"2024-03-27T12:07:12","date_gmt":"2024-03-27T04:07:12","guid":{"rendered":"https:\/\/beta3.law.asia\/?p=477464"},"modified":"2024-06-18T14:35:31","modified_gmt":"2024-06-18T06:35:31","slug":"indirect-tax-laws-india","status":"publish","type":"post","link":"https:\/\/beta3.law.asia\/ja\/indirect-tax-laws-india\/","title":{"rendered":"\u30a4\u30f3\u30c9\u306e\u9593\u63a5\u7a0e\u6cd5\u306b\u3064\u3044\u3066\u306e\u5c55\u671b"},"content":{"rendered":"<p style=\"text-align: justify;\"><span class=\"vantage-grey\"><em><strong>\u9593\u63a5\u7a0e\u5236\u5ea6\u306e\u6700\u65b0\u52d5\u5411\u3068\u4e88\u6e2c\u306b\u3064\u3044\u3066\u306e\u8003\u5bdf<\/strong><\/em><\/span><\/p>\n<p style=\"text-align: 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justify;\">\u4f01\u696d\u4fdd\u8a3c \uff0d \u6539\u6b63\u6848\u306f\u7d1b\u4e89\u89e3\u6c7a\u3092\u4fdd\u8a3c\u3059\u308b\u304b\uff1f \u4e3b\u306b\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u308b\u8abf\u67fb\u304c\u7d9a\u3044\u3066\u3044\u308b\u3053\u3068\u3092\u80cc\u666f\u3068\u3057\u3066\u3001\u3042\u3089\u3086\u308b\u696d\u754c\u304c\u4f01\u696d\u4fdd\u8a3c\u8a55\u4fa1\u306e\u554f\u984c\u306b\u53d6\u308a\u7d44\u3093\u3067\u304d\u307e\u3057\u305f\u3002\u66d6\u6627\u306a\u70b9\u3078\u306e\u5bfe\u51e6\u3068\u3057\u3066\u3001\u653f\u5e9c\u306fCGST\u898f\u5247\u7b2c28\u6761\u306b\u65b0\u3057\u3044\u4e0b\u4f4d\u898f\u5247\u3014\u30b5\u30d6\u30eb\u30fc\u30eb\uff08\uff12\uff09\u3015\u3092\u8a2d\u3051\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">\u4e0a\u8a18\u306e\u898f\u5247\u3067\u306f\u3001\u4fdd\u8a3c\u3092\u53d7\u3051\u305f\u4f01\u696d\u4fdd\u8a3c\u306e\u4fa1\u5024\u306f\u3001\u307f\u306a\u3057\u4fdd\u8a3c\u984d\u306e\uff11%\u304b\u3001\u5b9f\u969b\u306e\u4fdd\u8a3c\u984d\u306e\u3044\u305a\u308c\u304b\u9ad8\u3044\u65b9\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u7d0d\u7a0e\u8005\u304c\u5fc5\u8981\u3068\u3057\u3066\u3044\u305f\u4fdd\u8a3c\u984d\u304c\u660e\u78ba\u306b\u306a\u308a\u3001GST\u306e\u652f\u6255\u3044\u3092\u76ee\u7684\u3068\u3057\u305f\u4f01\u696d\u4fdd\u8a3c\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u7a2e\u3005\u306e\u61f8\u5ff5\u304c\u89e3\u6d88\u3055\u308c\u305f\u3053\u3068\u306f\u9593\u9055\u3044\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<figure id=\"attachment_474423\" aria-describedby=\"caption-attachment-474423\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"size-full wp-image-474425\" src=\"https:\/\/beta3.law.asia\/wp-content\/uploads\/2024\/03\/Shivam-Mehta-Lakshmikumaran-Sridharan.jpg\" alt=\"Shivam Mehta, Lakshmikumaran &amp; Sridharan\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-474423\" class=\"wp-caption-text\"><strong>Shivam Mehta<\/strong><br \/>\u30a8\u30b0\u30bc\u30af\u30c6\u30a3\u30d6\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>Lakshmikumaran &amp; Sridharan<br \/>\u30cb\u30e5\u30fc\u30c7\u30ea\u30fc<br \/>\u96fb\u8a71\u756a\u53f7\uff1a+91 11 2619 2243\u30014129 9900<br \/>E\u30e1\u30fc\u30eb\uff1ashivam.mehta@lakshmisri.com<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u3057\u304b\u3057\u3001\u3053\u306e\u898f\u5247\u3092\u6ce8\u610f\u6df1\u304f\u8aad\u3081\u3070\u3001\u65b0\u305f\u306b\u5bfe\u51e6\u3092\u5fc5\u8981\u3068\u3059\u308b\u554f\u984c\u304c\u751f\u3058\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u305f\u3068\u3048\u3070\u3001\u300c\u4f01\u696d\u4fdd\u8a3c\u300d\u3068\u3044\u3046\u7528\u8a9e\u306e\u610f\u5473\u304c\u660e\u78ba\u3067\u306a\u3044\u305f\u3081\u3001\u4fdd\u6709\u6bd4\u7387\u3084\u7d99\u7d9a\u4f01\u696d\u3001\u8cc7\u91d1\u51fa\u8cc7\u306e\u305f\u3081\u306e\u4fdd\u8a3c\u306b\u95a2\u3057\u3066\u3001\u610f\u601d\u78ba\u8a8d\u306e\u305f\u3081\u306b\u95a2\u9023\u5f53\u4e8b\u8005\u304c\u63d0\u4f9b\u3059\u308b\u57fa\u672c\u5408\u610f\u66f8\uff0f\u5ff5\u66f8\u306e\u3088\u3046\u306a\u53d6\u308a\u6c7a\u3081\u3082\u3001\u4e0a\u8a18\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u3068\u3044\u3046\u7591\u554f\u304c\u751f\u3058\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u4ed6\u306b\u3082\u3001\u6d77\u5916\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u4fdd\u8a3c\u91d1\u306b\u3064\u3044\u3066\u3001\u6d77\u5916\u9001\u91d1\u306e\u6388\u53d7\u304c\u306a\u3044\u5834\u5408\u3001\u7279\u306bGST\u7d0d\u4ed8\u8a55\u4fa1\u984d\u304c\u4f01\u696d\u4fdd\u8a3c\u306e\uff11%\u3068\u307f\u306a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u30b5\u30fc\u30d3\u30b9\u8f38\u51fa\u306e\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u7591\u554f\u3082\u3042\u308a\u307e\u3059\u3002\u5bfe\u51e6\u3092\u8981\u3059\u308b\u3082\u3046\u4e00\u3064\u306e\u554f\u984c\u306f\u3001\u4e0a\u8a18\u306e\u898f\u5247\u304c\u9069\u7528\u3055\u308c\u308b\u7a0e\u91d1\u3092\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u306f\u4e00\u5ea6\u9650\u308a\u306a\u306e\u304b\u3001\u305d\u308c\u3068\u3082\u4f01\u696d\u4fdd\u8a3c\u306e\u6709\u52b9\u671f\u9593\u3092\u901a\u3057\u3066\u6bce\u5e74\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u304b\u3068\u3044\u3046\u554f\u984c\u3067\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u3057\u305f\u304c\u3063\u3066\u3001\u4e0a\u8a18\u306e\u898f\u5b9a\u306e\u9069\u7528\u306b\u5148\u7acb\u3063\u3066\u3001\u500b\u3005\u306e\u53d6\u5f15\u3092\u8a73\u7d30\u306b\u691c\u8a0e\u3057\u3001\u6b63\u78ba\u306b\u5c0e\u5165\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>\u51fa\u5411 \uff0d \u4e00\u7e37\u306e\u671b\u307f<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">Northern Operating Systems\u4e8b\u4ef6\u306b\u304a\u3051\u308b\u30a4\u30f3\u30c9\u6700\u9ad8\u88c1\u5224\u6240\u306e\u5224\u6c7a\u306b\u5f93\u3044\u3001\u4ee5\u524d\u306f\u5f93\u696d\u54e1\u306e\u51fa\u5411\uff08\u5f93\u696d\u54e1\u3068\u96c7\u7528\u8005\u306e\u95a2\u4fc2\u306b\u542b\u307e\u308c\u308b\uff09\u3068\u307f\u306a\u3055\u308c\u3066\u3044\u305f\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u307b\u307c\u3059\u3079\u3066\u306e\u696d\u754c\u304cGST\u3092\u7d0d\u4ed8\u3057\u307e\u3057\u305f\uff08\u5927\u90e8\u5206\u306b\u3064\u3044\u3066\u7570\u8b70\u304c\u7533\u3057\u7acb\u3066\u3089\u308c\u3066\u3044\u307e\u3059\uff09\u3002\u3057\u304b\u3057\u3001\u3053\u3053\u6700\u8fd1\u306e\u53f8\u6cd5\u306e\u52d5\u5411\u306f\u3001\u3053\u306e\u554f\u984c\u306b\u5e0c\u671b\u306e\u5149\u3092\u6295\u3052\u304b\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u30c7\u30ea\u30fc\u9ad8\u7b49\u88c1\u5224\u6240\u306f\u3053\u306e\u554f\u984c\u3092\u672c\u6848\u3068\u533a\u5225\u3057\u3001\u8acb\u6c42\u3092\u5dee\u3057\u6b62\u3081\u308b\u3053\u3068\u306b\u3088\u308a\u88ab\u67fb\u5b9a\u8005\u3092\u6551\u6e08\u3057\u307e\u3057\u305f\u3002\u3055\u3089\u306b\u3001\u30d1\u30f3\u30b8\u30e3\u30d6\u30fb\u30cf\u30ea\u30e4\u30ca\u9ad8\u7b49\u88c1\u5224\u6240\u3084\u30ab\u30eb\u30ca\u30fc\u30bf\u30ab\u9ad8\u7b49\u88c1\u5224\u6240\u3092\u306f\u3058\u3081\u3001\u3055\u307e\u3056\u307e\u306a\u9ad8\u7b49\u88c1\u5224\u6240\u304c\u3001\u51fa\u5411\u8005\u306e\u7d66\u4e0e\u306e\u30a4\u30f3\u30c9\u3067\u306e\u652f\u6255\u90e8\u5206\u306b\u95a2\u3059\u308b\u8acb\u6c42\u3092\u5dee\u3057\u6b62\u3081\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u9032\u5c55\u3092\u53d7\u3051\u3001\u88ab\u67fb\u5b9a\u8005\u306f\u5404\u4e8b\u4ef6\u306e\u4e8b\u5b9f\u95a2\u4fc2\u3092\u518d\u5ea6\u8a73\u7d30\u306b\u8abf\u67fb\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u4e2d\u3001\u696d\u754c\u3067\u306f\u6b21\u306e\u3088\u3046\u306a\u7591\u554f\u306b\u982d\u3092\u60a9\u307e\u305b\u3066\u3044\u307e\u3059\u3002\u4e0a\u8a18\u306e\u6700\u9ad8\u88c1\u5224\u6240\u306e\u5224\u6c7a\u304c\u4e0b\u3055\u308c\u305f\u5f8c\u3067\u3082\u3001\u4f55\u3089\u304b\u306e\u5e0c\u671b\u306f\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<figure id=\"attachment_474427\" aria-describedby=\"caption-attachment-474427\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"size-full wp-image-474429\" src=\"https:\/\/beta3.law.asia\/wp-content\/uploads\/2024\/03\/Tanya-Garg-Lakshmikumaran-Sridharan.jpg\" alt=\"Tanya Garg, Lakshmikumaran &amp; Sridharan\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-474427\" class=\"wp-caption-text\"><strong>Tanya Garg<\/strong><br \/>\u30b7\u30cb\u30a2\u30fb\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8<br \/>Lakshmikumaran &amp; Sridharan<br \/>\u30cb\u30e5\u30fc\u30c7\u30ea\u30fc<br \/>\u96fb\u8a71\u756a\u53f7\uff1a+91 11 2619 2243\u30014129 9900<br \/>E\u30e1\u30fc\u30eb\uff1atanya.garg@lakshmisri.com<\/figcaption><\/figure>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>\u4ee4\u72b6\u306b\u3088\u308b\u6551\u6e08\uff1aGST\u901a\u77e5\u306e\u4e2d\u306e\u5b88\u8b77\u8005<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">GST\u5236\u5ea6\u306b\u304a\u3044\u3066\u3001\u7533\u7acb\u4eba\u306b\u4ed6\u306b\u624b\u6bb5\u304c\u306a\u3044\u5834\u5408\u3001\u307e\u305f\u306f\u4ed6\u306e\u5f53\u5c40\u306b\u4ee3\u66ff\u3068\u306a\u308b\u6551\u6e08\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u4ee4\u72b6\u3068\u3044\u3046\u624b\u6bb5\u3092\u6301\u3064\u9ad8\u7b49\u88c1\u5224\u6240\u306e\u5f79\u5272\u306f\u6975\u3081\u3066\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: 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justify;\">\u8fd1\u9803\u3067\u306f\u3001GST\u6cd5\u306e\u4e0b\u3067\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u8a73\u7d30\u306a\u6839\u62e0\u3092\u4ed8\u3055\u305a\u306b\u901a\u77e5\u3092\u51fa\u3057\u305f\u308a\u3001\u610f\u898b\u8074\u53d6\u306e\u6a5f\u4f1a\u3092\u4e0e\u3048\u305a\u306b\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\uff08ITC\uff09\u3092\u5426\u8a8d\u3057\u305f\u308a\u3001\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u793a\u3059\u3053\u3068\u306a\u304f\u6700\u9ad8\u7a0e\u7387\u3067\u8ab2\u7a0e\u3057\u305f\u308a\u3059\u308b\u50be\u5411\u304c\u307f\u3089\u308c\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u3092\u53d7\u3051\u3001\u4f01\u696d\u306f\u9ad8\u7b49\u88c1\u5224\u6240\u306b\u6551\u6e08\u3092\u6c42\u3081\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u88c1\u5224\u6240\u304c\u53d6\u308a\u6d88\u3057\u3066\u306f\u3044\u308b\u3082\u306e\u306e\u3001\u66d6\u6627\u306a\u901a\u9054\u3084\u547d\u4ee4\u306f\u3001\u4e8b\u696d\u74b0\u5883\u306e\u6df7\u4e71\u306b\u3064\u306a\u304c\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u8907\u96d1\u306a\u6cd5\u7684\u554f\u984c\u3092\u8fc5\u901f\u306b\u51e6\u7406\u3059\u308b\u3068\u3044\u3046\u3055\u3089\u306a\u308b\u8ca0\u62c5\u304c\u5f37\u3044\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u591a\u6570\u306e\u4f01\u696d\u304c\u61f8\u5ff5\u3092\u62b1\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u3057\u305f\u304c\u3063\u3066\u3001\u9ad8\u7b49\u88c1\u5224\u6240\u304c\u983b\u7e41\u306b\u4ecb\u5165\u3059\u308b\u5fc5\u8981\u6027\u3092\u6e1b\u3089\u3057\u3001\u4f01\u696d\u306e\u6210\u9577\u3092\u4fc3\u3059\u74b0\u5883\u3092\u91b8\u6210\u3059\u308b\u305f\u3081\u3001\u901a\u9054\u3084\u547d\u4ee4\u306e\u660e\u78ba\u6027\u3068\u900f\u660e\u6027\u3092\u5411\u4e0a\u3055\u305b\u308b\u63aa\u7f6e\u306e\u5c0e\u5165\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>GST\u8a55\u8b70\u4f1a\u306e\u9032\u5316<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">GST\u306e\u767a\u8db3\u306b\u3088\u308a\u3001\u30a4\u30f3\u30c9\u306e\u7a0e\u5236\u306f\u5909\u9769\u3092\u9042\u3052\u307e\u3057\u305f\u3002GST\u6cd5\u306e\u5c0e\u5165\u6642\u3001GST\u8a55\u8b70\u4f1a\u306f\u6cd5\u5236\u5b9a\u306b\u3068\u3063\u3066\u6975\u3081\u3066\u91cd\u8981\u306a\u6a5f\u95a2\u306b\u306a\u308b\u3068\u60f3\u5b9a\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">GST\u8a55\u8b70\u4f1a\u306f\u4e2d\u592e\u653f\u5e9c\u3068\u5dde\u653f\u5e9c\u306e\u4ee3\u8868\u3067\u69cb\u6210\u3055\u308c\u3001\u9023\u90a6\u5236\u5354\u50cd\u306e\u4fc3\u9032\u3068\u3001\u7a0e\u7387\u3001\u514d\u7a0e\u3001\u305d\u306e\u4ed6\u306e\u95a2\u9023\u4e8b\u9805\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u6c7a\u5b9a\u306e\u5834\u3068\u306a\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u8a2d\u7acb\u3055\u308c\u307e\u3057\u305f\u3002\u305d\u306e\u6c7a\u5b9a\u306f\u7acb\u6cd5\u5e9c\u304b\u3089\u306e\u59d4\u4efb\u306b\u5339\u6575\u3059\u308b\u91cd\u307f\u3092\u6301\u3061\u3001\u4f1a\u8b70\u306f\u5b9f\u8cea\u7684\u306a\u6cd5\u7684\u5224\u65ad\u304c\u4e0b\u3055\u308c\u308b\u5834\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">\u3057\u304b\u3057\u3001GST\u8a55\u8b70\u4f1a\u306e\u5f79\u5272\u306f\u4e3b\u306b\u52e7\u544a\u3092\u884c\u3046\u3053\u3068\u3067\u3042\u308b\u3068\u3044\u3046\u6c7a\u5b9a\u304c\u306a\u3055\u308c\u305f\u3053\u3068\u3092\u53d7\u3051\u3001\u305d\u306e\u5f79\u5272\u306f\u5909\u5316\u3057\u3066\u304d\u307e\u3057\u305f\u3014\u30de\u30c9\u30e9\u30b9\u9ad8\u7b49\u88c1\u5224\u6240\u3001Parle Agro [2023] (11) TMI 601\u3015\u3002\u307e\u305f\u88c1\u5224\u6240\u306f\u3001GST\u8a55\u8b70\u4f1a\u306e\u52e7\u544a\u306f\u62d8\u675f\u529b\u3092\u6301\u305f\u306a\u3044\u3068\u5224\u793a\u3057\u3066\u3044\u307e\u3059\u3014Mohit Minerals [2022] 138 taxmann.com 331 (SC)\u3015\u3002<\/p>\n<p style=\"text-align: justify;\">\u3053\u306e\u3088\u3046\u306a\u5909\u5316\u306f\u3001GST\u5236\u5ea6\u306b\u304a\u3051\u308b\u610f\u601d\u6c7a\u5b9a\u306b\u3064\u3044\u3066\u91cd\u8981\u306a\u554f\u984c\u3092\u63d0\u8d77\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3092\u5951\u6a5f\u3068\u3057\u3066\u3001\u7d0d\u7a0e\u8005\u3084\u5229\u5bb3\u95a2\u4fc2\u8005\u306f\u3001GST\u8a55\u8b70\u4f1a\u306e\u4f1a\u8b70\u304c\u4e0b\u3057\u305f\u7d50\u679c\u306b\u671f\u5f85\u3059\u308b\u3053\u3068\u3092\u6539\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002GST\u8a55\u8b70\u4f1a\u3067\u6cd5\u6539\u6b63\u3084\u901a\u77e5\u306e\u767a\u51fa\u304c\u6c7a\u5b9a\u3055\u308c\u305f\u5f8c\u306b\u3001\u5dde\u304c\u305d\u306e\u6cd5\u6539\u6b63\u3084\u901a\u9054\u3092\u767a\u51fa\u3057\u306a\u3044\u3068\u6c7a\u5b9a\u3057\u305f\u5834\u5408\u3001\u6700\u7d42\u7684\u306b\u7d50\u679c\u306f\u3069\u3046\u306a\u308b\u306e\u304b\u3001\u3053\u308c\u306f\u8208\u5473\u6df1\u3044\u554f\u984c\u3067\u3059\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>\u4e0d\u5f53\u5229\u5f97\u4eab\u53d7\u3092\u7981\u6b62\u3059\u308b\u5224\u6c7a\u306b\u5bfe\u3059\u308b\u61f8\u5ff5<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u4ed6\u306b\u3082\u6ce8\u76ee\u306b\u5024\u3059\u308b\u5224\u6c7a\u3068\u3057\u3066\u3001\u4e0d\u5f53\u5229\u5f97\u4eab\u53d7\u7981\u6b62\u898f\u5b9a\u306e\u6709\u52b9\u6027\u3092\u652f\u6301\u3057\u305f\u30c7\u30ea\u30fc\u9ad8\u7b49\u88c1\u5224\u6240\u306e\u5224\u6c7a\uff082024-VIL-84-DEL\uff09\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u3053\u306e\u4e8b\u6848\u3067\u306f\u3001\u4e0d\u5f53\u5229\u5f97\u4eab\u53d7\u7981\u6b62\u898f\u5b9a\u306b\u5bfe\u3057\u3066\u7279\u5225\u8a31\u53ef\u3092\u6c42\u3081\u308b\u8acb\u6c42\u304c\u7533\u8acb\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">\u4e2d\u3067\u3082\u3001\u4e0d\u5f53\u5229\u5f97\u9632\u6b62\u7dcf\u5c40\uff08Directorate General of Anti-Profiteering\uff09\u304c\u8a2d\u5b9a\u3059\u308b\u5831\u544a\u66f8\u63d0\u51fa\u671f\u9650\u306b\u3001\u6307\u5c0e\u30fb\u898f\u5247\u306e\u6027\u8cea\u304c\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u305f\u3053\u3068\u306f\u7279\u306b\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u4e0a\u8a18\u306e\u898b\u89e3\u306b\u5bfe\u3057\u3066\u7d0d\u7a0e\u8005\u306e\u9593\u3067\u306f\u61f8\u5ff5\u304c\u751f\u3058\u3066\u304a\u308a\u3001\u653f\u5e9c\u306e\u4e0d\u5f53\u5229\u5f97\u9632\u6b62\u5c40\uff08National Anti-Profiteering Authority\uff1aNAA\uff09\u304c\u8ffd\u53ca\u3057\u306a\u304b\u3063\u305f\u554f\u984c\u306b\u4e0d\u5b89\u306e\u5f71\u3092\u843d\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5224\u6c7a\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u982d\u4e0a\u306b\u5e38\u306b\u30ca\u30a4\u30d5\u304c\u3076\u3089\u4e0b\u3052\u3089\u308c\u3066\u3044\u308b\u3088\u3046\u306a\u5371\u60e7\u304c\u6c38\u7d9a\u3059\u308b\u72b6\u6cc1\u3092\u6697\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5224\u6c7a\u306f\u3001\u5f53\u521dNAA\u304c\u8abf\u67fb\u3057\u306a\u304b\u3063\u305f\u554f\u984c\u3067\u3042\u3063\u3066\u3082\u3001\u4f01\u696d\u306f\u7d99\u7d9a\u3057\u3066\u8a55\u4fa1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u3092\u793a\u5506\u3057\u3066\u3044\u307e\u3059\u3002\u898f\u5b9a\u304c\u6307\u5c0e\u30fb\u898f\u5247\u306e\u6027\u8cea\u3092\u6301\u3064\u3068\u307f\u306a\u3055\u308c\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u308b\u9650\u5ea6\u3068\u7bc4\u56f2\u304c\u660e\u78ba\u306b\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p style=\"text-align: justify;\">\u30c7\u30ea\u30fc\u9ad8\u7b49\u88c1\u5224\u6240\u306f\u6c7a\u5b9a\u3092\u7dcf\u62ec\u3057\u3001\u898f\u5b9a\u306e\u61b2\u6cd5\u4e0a\u306e\u6b63\u5f53\u6027\u3092\u652f\u6301\u3059\u308b\u4e00\u65b9\u3067\u3001\u7ba1\u8f44\u3092\u8d85\u3048\u308b\u624b\u7d9a\u304d\u306e\u62e1\u5f35\u3084\u3001\u30b3\u30b9\u30c8\u4e0a\u6607\u3084ITC\u3092\u3081\u3050\u308b\u72b6\u6cc1\u306e\u6b6a\u307f\u306a\u3069\u306e\u771f\u306e\u8981\u56e0\u304c\u8003\u616e\u3055\u308c\u306a\u3044\u3053\u3068\u3067\u3001\u4e0d\u5f53\u5229\u5f97\u4eab\u53d7\u9632\u6b62\u898f\u5b9a\u306e\u4e0b\u3067\u6063\u610f\u7684\u306b\u6a29\u9650\u304c\u884c\u4f7f\u3055\u308c\u308b\u53ef\u80fd\u6027\u306b\u3064\u3044\u3066\u8a8d\u3081\u3001\u66d6\u6627\u306a\u70b9\u3092\u660e\u78ba\u306b\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">\u3057\u304b\u3057\u3001\u9ad8\u7b49\u88c1\u5224\u6240\u306f\u540c\u6642\u306b\u3001\u3053\u306e\u3088\u3046\u306a\u547d\u4ee4\u306b\u5bfe\u3059\u308b\u6551\u6e08\u63aa\u7f6e\u306f\u672c\u6848\u3067\u4e89\u3046\u3053\u3068\u3067\u3042\u308a\u3001\u898f\u5b9a\u305d\u306e\u3082\u306e\u3092\u53d6\u308a\u6d88\u3059\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3068\u5224\u793a\u3057\u307e\u3057\u305f\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4e0d\u5f53\u5229\u5f97\u4eab\u53d7\u306e\u7533\u3057\u7acb\u3066\u304b\u3089\u78ba\u5b9f\u306b\u6551\u6e08\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u4e8b\u6848\u306e\u672c\u6848\u306b\u3064\u3044\u3066\u518d\u8003\u3057\u3001\u3069\u306e\u3088\u3046\u306b\u7d66\u4ed8\u304c\u63d0\u4f9b\u3055\u308c\u305f\u304b\u3092\u8a3c\u660e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>ISD\u5236\u5ea6\u306b\u6c42\u3081\u3089\u308c\u308b\u660e\u78ba\u5316<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u5148\u822c\u516c\u8868\u3055\u308c\u305f2024\u5e74\u8ca1\u653f\u6cd5\u6848\u3067\u306f\u3001\u7b2c50\u56deGST\u8a55\u8b70\u4f1a\u306e\u52e7\u544a\u306b\u57fa\u3065\u304d\u3001Input Service Distributor \uff08ISD\uff09\u306e\u5b9a\u7fa9\u306e\u4fee\u6b63\u304c\u63d0\u6848\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u3092\u53d7\u3051\u3001\u7279\u306b\u4ee5\u524d\u306e\u4efb\u610f\u5236\u304b\u3089\u5f37\u5236\u7684\u306a\u67a0\u7d44\u307f\u3078\u306e\u79fb\u884c\u304c\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u95a2\u3057\u3066\u3001\u898f\u5236\u3092\u3081\u3050\u308b\u72b6\u6cc1\u306b\u6ce2\u7d0b\u304c\u5e83\u304c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: 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