Question

A manufacturer sells a computer to a dealer for ₹ 27000 and the dealer sells it to a consumer at a profit of 3000. If the sales are intra-state and the rate of GST is 12%, find:

1. the amount of GST paid by the dealer to the state government.
2. the amount of GST received by the Central government.
3. the amount of GST received by the state government.
4. the amount paid by consumer for the computer.

Answer 1

(i) Dealer SP = Cost price + profit 

= 27000 + 3000

= 30000

Input CGST = 6% of 27000

= `6/100xx27000`

= 1620 

Input SGST = 6% of 27000

= `6/100xx27000`

= 1620 

GST paid by dealer to state government = output SGST – Input SGST

= 1800 – 1620

= 180

(ii) Output CGST = 6% of 30000

= `6/100xx30000` 

= 1800

(iii) Output SGST = 6% of 30000

= `6/100xx30000` 

= 1800

(iv) Dealer’s selling price + Total GST 

= 30000 + (1800 + 1800)

= 33600