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प्रश्न
A dealer purchased a music system from the manufacturing company for ₹ 25000 and sold it to a consumer at a profit of 20%. If the rate of GST is 18%, calculate
- the amounts of Input CGST and Input SGST for the dealer
- the amount of GST payable by dealer to the Government
- the amount that the consumer has to pay for the music system
[Assume that all transactions take place in the same state]
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उत्तर
Given:
Cost price to dealer purchase price from manufacturer = ₹ 25,000
Dealer’s profit = 20% of cost price
Rate of GST = 18% (intra‑state → split equally as CGST and SGST) CGST = 9%, SGST = 9%.
Step-wise calculation:
1. Compute profit and selling price (excluding GST).
Profit = 20% of ₹ 25,000
= `20/100 xx 25,000`
= ₹ 5,000
Selling price (excluding GST)
= Cost + Profit
= 25,000 + 5,000
= ₹ 30,000
2. Input tax paid by dealer on purchase from manufacturer.
Input CGST
= 9% of ₹ 25,000
= `9/100 xx 25,000`
= ₹ 2,250
Input SGST
= 9% of ₹ 25,000
= ₹ 2,250
Total input GST
= ₹ 2,250 + ₹ 2,250
= ₹ 4,500
3. Output tax collected by dealer on sale to consumer.
Output CGST
= 9% of ₹ 30,000
= `9/100 xx 30,000`
= ₹ 2,700
Output SGST
= 9% of ₹ 30,000
= ₹ 2,700
Total output GST
= ₹ 2,700 + ₹ 2,700
= ₹ 5,400
4. Net GST payable to Government by dealer after input credit.
Net CGST payable
= Output CGST – Input CGST
= 2,700 – 2,250
= ₹ 450
Net SGST payable
= Output SGST – Input SGST
= 2,700 – 2,250
= ₹ 450
Total GST payable
= ₹ 450 + ₹ 450
= ₹ 900
5. Amount payable by consumer.
Consumer pays selling price ₹ 30,000 + total GST ₹ 5,400 = ₹ 35,400.
