**Question 1. For the following transaction within Delhi, fill in the blanks to find the amount of bill: MRP = Rs. 12,000, Discount % = 30%, GST = 18%Discount =Selling price (discounted value) = CGST =SGST = IGST =Amount of Bill = Solution :**

It is given that,

MRP = Rs. 12,000

Discount Percentage = 30%

GST= 18%

**Calculation of Discount Amount:-**

Discount = 30% of Rs. 12,000

Discount = Rs. 12000 × 30/100

Discount = Rs. 3600

**Calculation of Selling Price:-**

Selling price = MRP – Discount

Selling price = Rs. 12,000 – Rs. 3,600

Selling price = Rs. 8,400

**Calculation of GST:-**

CGST = 9% of Rs. 8,400 SGST= 9% of 8400

CGST = Rs. 8,400 × 9/100 SGST= Rs. 8,400 × 9/100

CGST = Rs. 756 SGST = Rs. 756

**Question **2. For the following transaction from Delhi to Jaipur, fill in the blanks to find the amount of bill:

MRP = Rs. 50,000, Discount % = 20%, GST = 28%

Discount =

Selling price (discounted value) = CGST =

SGST = IGST =

Amount of Bill =**Solution :**

It is given that,

MRP = Rs. 50,000

Discount % = 20%

GST= 28% **Calculation of Discount:-**Discount = 20% of Rs .50,000

Discount = Rs. 50,000 × 20/100

Discount = Rs. 10,000

**Calculation of Selling Price:-**

Selling price = Rs. 50,000 – Rs. 10,000

Selling price = Rs. 40,000

**Calculation of GST:-**

IGST = 28% of 40,000

IGST = Rs. 40,000 × 28/100

IGST = Rs. 11,200

**Calculation of Amount of Bill:-**

Amount of Bill = Selling price + IGST

Amount of Bill = 40,000 + 11,200

Amount of Bill = Rs. 51,200

Hence, the amount of bill is Rs. 51,200

**Question **3. A computer mechanic in Delhi charges repairing cost from five different persons A, B, C, D and E with certain discounts. The repairing costs and the corresponding discounts are as given below:

**If the rate of GST is 18%, find the total money (including GST) received by the mechanic.**

**Solution:**

**Calculation of Amount received by Mechanic:-**

Amount Received = Selling Price + CGST + SGST

Amount Received = 18,820 + 1693.8 + 1693.8

Amount Received = Rs. 22,207.6

**Question **4. Find the amount of bill for the following intra-state transaction of goods/services. The GST rate is 5%.

**Solution :**

**Calculation of Billing Amount:-**

Bill Amount = Selling price + CGST + SGST

Bill Amount = 10,290 + 257.25 + 257.25

Bill Amount = Rs. 10,804.5

Hence, the billing amount is Rs. 10,804.5

**Question **5. Find the amount of bill for the following inter-state transaction of goods/services. The GST rate is 18%.

**Solution :**

**Calculation of Billing Amount:-**

Bill Amount = Selling price + CGST + SGST

Bill Amount = 44,210 + 3978.9 + 3978.9

Bill Amount = Rs. 52,167.8 **Hence, the billing amount is Rs. 52,167.8**

**Question **6. Find the amount of bill for the following intra-state transaction of goods/services.

**Solution :**

**Calculation of Billing Amount:-**Bill Amount = Selling price + CGST + SGST

Bill Amount = 37,850 + 2785 + 2785

Bill Amount = Rs. 43,420

**Hence, the billing amount is Rs. 43,420**

**Question **7. Find the amount of bill for the following inter-state transaction of goods/services.

**Solution :**

**Calculation of Billing Amount:-**Bill Amount = Selling price + IGST

Bill Amount = 37,850 + 5,570

Bill Amount = Rs. 43,420

**Hence, the billing amount is Rs. 43,420**

**Note:- Rate of IGST id twice the Rate of CGST.**

**Question **8. A dealer in Mumbai supplied an item at the following prices to a dealer in Delhi. Find the total amount of the bill.

**Solution :**

**Calculation of Billing Amount:-**Bill Amount = Selling price + IGST

Bill Amount = 17,710 + 3,187.8

Bill Amount = Rs. 20,897.8

**Hence, the billing amount is Rs. 20,897.8**

**Note:- Rate of IGST id twice the Rate of CGST.**

**Question **9. National Trading Company, Meerut (UP) made the supply of the following goods/services to Samarth Traders, Noida (UP). Find the total amount of bill if the rate of GST = 12%.

**Solution :**

**Calculation of Billing Amount:-**Bill Amount = Selling Price + SGST + CGST

Bill Amount = 17,220 + 1,033.2 + 1,033.2

Bill Amount = Rs. 19,286.4

**Hence, the billing amount is Rs. 19,286.4**

**Question **10. M/s Ram Traders, Delhi, provided the following services to M/s Geeta Trading Company in Agra (UP). Find the amount of bill:

**Solution :**

**Calculation of Billing Amount:-**Bill Amount = MRP + IGST

Bill Amount = 18,600 + 2,007.2

Bill Amount = Rs. 20607.2

**Hence, the billing amount is Rs. 20607.2**

**Question **11. For the following, find the amount of bill data:

**Calculation of Billing Amount:-**Bill Amount = Selling Price + IGST

Bill Amount = 15,168 + 2,634.24

Bill Amount = Rs. 17,802.24

**Hence, the billing amount is Rs. 17,802.24**

**Question **12. The tax invoice of a telecom service in Meerut shows cost of services provided by it as Rs. 750. If the GST rate is 18%, find the amount of the bill.**Solution :**It is given that,

The cost of the services is Rs. 750

Amount of GST = Rs. 750 × 18/100

Amount of GST = Rs. 135

Amount of bill = Rs. 750 + Rs. 135

Amount of bill = Rs. 885

Hence, the amount of the bill is Rs. 885

**Question **13. Mr. Pankaj took Health Insurance Policy for his family and paid Rs. 900 as SGST. Find the total annual premium paid by him for this policy, rate of GST being 18%.**Solution :**It is the given that the amount of SGST is Rs. 900

We know that CGST = SGST

Let the premium of the Insurance Policy is Rs. x

Amount of GST = Rs. x× 18/100

Amount of GST = Rs. 18/100 x

CGST + SGST = Rs. 18/100 x

900 + 900 = 18x/100

Rs. 1800 = 18x/100

(Rs.1800 × 100)/18 = x

Rs. 10,000 = x

x = Rs. 10,000

Hence, the Premium of the Health Insurance Policy is Rs. 10,000.

**Question **14. Mr. Malik went on a tour to Goa. He took a room in a hotel for two days at the rate of Rs. 5000 per day. On the same day, his friend John also joined him. Hotel provided an extra bed charging Rs. 1000 per day for the bed. How much GST, at the rate of 28% is charged by the hotel in the bill to Mr. Malik for both the days?**Solution :**It is given that,

Rent of the Room = Rs. 5,000 per day

Extra Charge for the Bed = Rs. 1,000 per day

Total Amount of Bill for 2 days = (Rs. 5,000 × 2) + (Rs. 1,000 × 2)

Total Amount of Bill for 2 days = Rs. 10,000 + Rs. 2,000

Total Amount of Bill for 2 days = Rs. 12,000

**Calculation of GST:-**

Amount of GST = Rs. 12,000 × 28/100

Amount of GST = Rs. 3,360

**Hence, the amount of GST charged by Mr. Malik = Rs. 3,360**

**Question **15. Asharaf went to see a movie. He wanted to purchase a movie ticket for Rs. 80. As the ticket for Rs. 80 was not available, he purchased a ticket for Rs. 120 of upper class.

How much extra GST did he pay for the ticket? (GST for a ticket below Rs. 100 is 18% and GST for a ticket above Rs. 100 is 28%)**Solution :**It is given that,

Calculation of GST on ticket of Rs. 80

GST Amount = Rs. 80 × 18%

GST Amount = Rs. 80 × 18/100

GST Amount = Rs. 14.40

Calculation of GST on ticket of Rs. 120

GST Amount = Rs. 120 × 28%

GST Amount = Rs. 120 × 28/100

GST Amount = Rs. 33.60

Difference between both GST is = 33.60 – 14.40

Difference between both GST is = Rs. 19.20

Hence, the difference is Rs. 12.

### GST Exercise

**Question **1. Fill in the blanks:

When the goods/services are sold for Rs. 15,000 under intra-state transaction from station A to station B and the rate of GST is 12%.

As per GST System

S.P. at station A = *_*

CGST = 6% of 15,000 = *_*

SGST = 6% of 15,000 = *_*

C.P. at station B = *_*

If Profit = Rs. 5000

S.P. at station B =

Now the same goods/services are moved under inter-state transaction from station B to station C and the rate of tax is 12%.

GST =

C.P. at station C = *_***Solution :**It is given that,

Selling Price at station A = Rs. 15,000

Amount of CGST = Rs. 15,000 × 6%

Amount of CGST = Rs. 15,000 × 6/100

Amount of CGST = Rs. 900

Amount of SGST = Rs. 15,000 × 6%

Amount of SGST = Rs. 15,000 × 6/100

Amount of SGST = Rs. 900

Cost Price at station B = Rs. 15,000

Profit = Rs. 5000

Selling Price at station B = 15,000 + 5000

Selling Price at station B = Rs. 20,000

Rate of IGST is 12%

Amount of IGST = Rs. 20,000 × 12%

Amount of IGST = Rs. 20,000 × 12/100

Amount of IGST = Rs. 2,400

Cost Price at station C = Rs. 20,000

**Hence, the Cost Price at station C is Rs. 20,000.**

**Question **2. Goods/services are sold from Agra (U.P.) to Kanpur (U.P.) for Rs. 20,000 and then from Kanpur to Jaipur (Rajasthan). If the rate of GST is 18% and the profit made at Kanpur is Rs. 5000, find:**•** the net GST payable by the dealer at Kanpur.**•****the cost of goods/services at Jaipur.** **Solution :**The product is sold from Agra to Kanpur hence it is intra-state transaction,

Rate of CGST = 9%

Rate of SGST = 9%

Selling Price in Agra = Rs. 20,000

Amount of CGST = Rs. 20,000 × 9/100 = Rs. 1800

Amount of SGST = Rs. 20,000 × 9/100 = Rs. 1800

Product sold from Kanpur to Jaipur hence it is inter-state transaction,

Input-tax credit = Rs. 1800 + Rs. 1800 = Rs. 3600

Cost Price = Rs. 20,000

Profit = Rs. 5000

Selling Price of the product= 20,000 + 5000

Selling Price of the product = Rs. 25,000

IGST = Rs. 25,000 × 18/100 = Rs. 4500

Calculation of Net GST Liability of the dealer at Kanpur:-

GST Payable = Output GST – Input GST

GST Payable = 4500 – 3600

GST Payable = Rs. 900

Cost of goods/services at Jaipur:-

Total Price of goods/services with GST = Selling Price in Agra + IGST

Total Price of goods/services with GST = 25,000 + 4500

Total Price of goods/services with GST = Rs. 29,500

**Question **3. Goods/services are sold from Kota (Rajasthan) to Mumbai for Rs. 20,000 and then from Mumbai to Pune. If the rate of GST is 12% and the profit made at Mumbai is Rs. 5000; find the net GST paid at Pune, if the dealer at Pune is the end-user.**Solution :**Goods sold from Kota (Rajasthan) to Mumbai hence, it is inter-state transaction,

Cost Price = Rs. 20,000

IGST = 12% of Rs. 20,000

IGST= Rs. 20,000 × 12/100

IGST = Rs. 2400

Profit = Rs. 5000

Selling Price = Rs. 25,000

Pune and Mumbai both cities are in the same state hence, it is intra-state transaction,

Cost Price = Rs. 25,000

CGST = 6% of 25,000 = Rs. 1500

SGST = 6% of 25,000 = Rs. 1500

Total amount of GST = 1500 + 1500= Rs. 3000

Hence, the GST amount paid at Pune Rs. 3,000.

**Question **4. A is a dealer in Banaras (U.P.). He supplies goods/services worth Rs. 8000 to a dealer B in Agra (U.P.). Dealer B, in turn, supplies the same goods/services to dealer C in Patna (Bihar) at a profit of Rs. 1200. Find the input and output taxes for the dealer C under GST system; if the rate of GST is 18% and C does not sell his goods/services further.**Solution :**It is given that,

A is a supplier of UP and supplies goods to UP, hence it is intra-state transaction.

Selling Price = Rs. 8,000

Rate of CGST = 9%

Rate of SGST = 9%

Amount of CGST = Rs. 8,000 × 9%

Amount of CGST = Rs. 8,000 × 9/100

Amount of CGST = Rs. 720

Amount of SGST = Rs. 8,000 × 9%

Amount of SGST = Rs. 8,000 × 9/100

Amount of SGST = Rs. 720

Now, B is a supplier of UP and he supplies goods to C in Bihar, hence it is inter-state transaction:-

Cost for B = Rs. 8,000

Selling Price = Cost Price + Profit

Selling Price = Rs. 8,000 + Rs. 1200

Selling Price = Rs. 9,200

Amount of IGST = 18% of Rs. 9,200

Amount of IGST= Rs. 9,200 × 18/100

Amount of IGST = Rs. 1656

The C dealer in Patna does not sell the product Output GST is Rs. 0

** Question **5. A is a dealer in Meerut (U.P.). He supplies goods/services, worth Rs. 15,000 to a dealer B in Ratlam (M.P.). Dealer B, in turn, supplies the same goods/services to dealer C in Jabalpur (M.P.) at a profit of Rs. 3000. If rate of tax (under GST system) is 18%, find

**• The cost of goods/services to the dealer C in Jabalpur.**

**• Net tax payable by dealer B.**

Solution :

Solution :

It is given that,

A is the dealer of UP and supplies his goods in MP, hence it is inter-state transaction.

Cost Price = Rs. 15,000

Amount of IGST = 18% of 15,000

Amount of IGST = Rs. 15,000 × 18/100

Amount of IGST = Rs. 2,700

Output tax for B = Rs. 2,700

Selling Price = 15,000 + 3000

Selling Price = Rs. 18,000

B is the seller of MP selling his product to C from MP, hence it is intra-state transaction

Cost Price = Rs. 18,000

Amount of CGST = 9% of 18,000

Amount of CGST = Rs. 18,000 × 9/100

Amount of CGST = Rs. 1620

Amount of SGST = 9% of 18,000

Amount of SGST = Rs. 18,000 × 9/100

Amount of SGST = Rs. 1620

Net GST payable by the dealer B

Net GST payable = Output tax – Input tax

Net GST payable = (1620 + 1620) – 2700

Net GST payable = Rs. 540

** Question **6. A dealer X in Hapur (U.P.) supplies goods/services, worth Rs. 50,000 to some other dealer Y in the same city. Now the dealer Y supplies the same goods/services to dealer Z in Calcutta at a profit of Rs. 20,000. Find

**• Output and input taxes for the dealer Y**

**• Net GST payable by dealer Y. The rate of GST at each stage is 28%**

Solution :

Solution :

It is given that,

X is the dealer from Hapur (U.P.) sold goods to Y in the same city hence it is intra-state transaction.

Selling Price = Rs. 50,000

Selling Price of X is Cost Price for Y

Cost Price = Rs. 50,000

Amount of CGST = 14% of Rs. 50,000

Amount of CGST = Rs. 50,000 × 14/100

Amount of CGST = Rs. 7,000

Amount of SGST = 14% of Rs. 50,000

Amount of SGST = Rs. 50,000 × 14/100

Amount of SGST = Rs. 7,000

Tax Input for Y = Rs. 14,000

Profit = Rs. 20,000

Selling Price = Cost Price + Profit

Selling Price = Rs. 50,000 + Rs. 20,000

Selling Price = Rs. 70,000

Cost Price for the dealer Z = Rs. 70,000

Amount of IGST = 28% of Rs. 70,000

Amount of IGST = Rs. 70,000 × 28/100

Amount of IGST = Rs. 19,600

Input Tax = Rs. 19,600 which is the output tax for dealer Y.

GST Payable for Y = Output tax for Y – Input tax for Y

GST Payable for Y = Rs. 19,600 – Rs. 14,000

GST Payable for Y = Rs. 5600

Hence, the GST payable for Y is Rs. 5,600.

** Question **7. Consultancy services, worth Rs. 50,000, are transferred from Delhi to Calcutta at the rate of GST 18% and then from Calcutta to Nainital (with profit = Rs. 20,000) at the same rate of GST. Find the output tax at

**• Delhi**

**• Calcutta**

**• Nainital**

Solution :

Solution :

**1. Calculation of output tax in Delhi:- (Interstate)**

Amount of IGST = 18% of Rs. 50,000

Amount of IGST = Rs. 50,000 × 18/100

Amount of IGST = Rs. 9000

Hence, the output tax in Delhi is Rs. 9000

**2. Calculation of output tax in Calcutta:**

Cost Price = Rs. 50,000

Profit = Rs. 20,000

Selling Price = Rs. 50,000 + Rs. 20,000

Selling Price = Rs. 70,000

Amount of IGST = 18% of Rs. 70,000

Amount of IGST = Rs. 70,000 × 18/100

Amount of IGST = Rs. 12,600

**3. The dealer in Nainital does not sell the services. So, there is no Output GST.**

** Question **8. For a dealer A, the list price of an article is Rs. 9000, which he sells to dealer B at some lower price. Further, dealer B sells the same article to a customer at its list price. If the rate of GST is 18% and dealer B paid a tax, under GST, equal to Rs. 324 to the government, find the amount (inclusive of GST) paid by dealer B.

Solution :

It is given that

A sold goods to B at Rs. x.

Net Tax payable by dealer B is Rs. 324

We know that,

**Tax Payable = Output tax – Input Tax**

Rs. 324 = Output tax – Input Tax

324 = 18% of 9000 – 18% of (9000 – x)

324 = 1620 – 1620 + 18% × x

324 = 18% × x

324 = 18/100 × x

x = 1800

**Calculation of selling price for B:-**

Selling price = 9000 – 1800

Selling price = Rs. 7200

Amount inclusive of GST paid by dealer B is

Amount inclusive of GST = Rs. 7200 + 18% of Rs. 7200

Amount inclusive of GST = Rs. 7200 + Rs. 1296

Amount inclusive of GST = Rs. 8496

Hence, the Amount inclusive of GST paid by dealer B is Rs. 8496.

** Question **9. The marked price of an article is Rs. 6000. A wholesaler sells it to a dealer at 20% discount. The dealer further sells the article to a customer at a discount of 10% on the marked price. If the rate of GST at each stage is 18%, find the amount of tax (under GST) paid by the dealer to the government.

Solution :

It is given that,

The Market price of the article is Rs. 6,000

Rate of discount is 20%.

Cost price of B = 80% of 6000

Cost price of B = Rs. 4800 __________ (i)

Input GST paid by B for purchase = 18% of 4800

Input GST paid by B for purchase = Rs. 864 __________ (ii)

B sells article at discount of 10% of market Price

Selling price for B = 6000 – 10% of 6000

Selling price for B = Rs. 5400 __________(iii)

Output GST charged by B on sale = 18% of 5400

Output GST charged by B on sale = Rs. 972 __________(iv)

Amount of GST paid by B = GST charged on sale – GST paid against purchase

Amount of GST paid by B = 972 – 864

Amount of GST paid by B = Rs. 108

** Question **10. A is a manufacturer of T.V. sets in Delhi. He manufacturers a particular brand of T.V. set and marks it at Rs. 75,000. He then sells this T.V. set to a wholesaler B in Punjab at a discount of 30%. The wholesaler B raises the marked price of the T.V. set bought by 30% and then sells it to dealer C in Delhi. If the rate of GST = 5% find tax (under GST) paid by wholesaler B to the government.

Solution :

It is given that,

The Market price of TV by manufacturer A is Rs. 75,000

Rate of discount is 30%.

Cost price of TV for B = 70% of 75,000

Cost price of TV for B = Rs. 75,000 × 70/100

Cost price of TV for B = Rs. 52,500 ________(i)

GST paid by B for purchase = 5% of 52,500

GST paid by B for purchase = Rs. 2625 ________(ii)

B sold TV by increasing market price by 30%

Selling price for B = 75,000 + 30% of 75,000

Selling price for B = 75,000 + 22,500

Selling price for B = Rs. 97,500 __________(iii)

GST charged by B on Sale = 5% of 97,500

GST charged by B on Sale = Rs. 4875__________(iv)

GST paid by B to the government = GST charged on Sale – GST paid against purchase

GST paid by B = 4875 – 2625

GST paid by B = Rs. 2250

Hence, GST amount paid by B is Rs. 2250.

** Question **11. For a trader, marked price of a refrigerator = Rs. 15,680 inclusive of GST at the rate of 12% on the marked price. Gagan, a customer for this refrigerator, asks the trader to reduce the marked price of the refrigerator to such extend that its reduced price plus GST on it is equal to marked price of the refrigerator. Find the required reduction.

Solution :

It is given that,

The marked price of a refrigerator with GST is Rs. 15,680

Let the marked price of a refrigerator without GST is be Rs. x

x + 12% of x = 15,680

1.12x = 15,680

x = Rs. 14,000

Marked price = Rs. 14,000

Let he reduced price will be Rs. y

New price of the refrigerator = 14,000 – y

Calculation of GST on new price

GST on new price = 12% of (14,000 – y)

GST on new price = 0.12(14,000 – y)

According to the question,

Calculation of amount of reduction:-

14,000 – y + 0.12(14,000 – y) = 14,000

-1.12y + 1680 = 0

y = 1500

Hence, the required reduction in price is Rs. 1500.