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प्रश्न
A manufacturing company in Faridabad (Haryana) marks a machine at ₹ 240000. It sells a machine to a dealer in Delhi at a discount of 25% on the marked price. The dealer sells it to a consumer in Kerala at a discount of 10% on the marked price. If the rate of GST is 12%, calculate the net IGST, CGST and SGST payable by the dealer.
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उत्तर
Given:
Marked price (M.P.) = ₹ 2,40,000
Manufacturer (Faridabad, Haryana) to Dealer (Delhi): discount 25% on M.P.
Dealer (Delhi) to Consumer (Kerala): discount 10% on M.P.
GST rate = 12% (inter‑state supplies attract IGST; input IGST is set off against output IGST).
Step-wise calculation:
1. Dealer’s purchase price from manufacturer
Purchase S.P. = M.P. – 25% of M.P.
= 2,40,000 × 0.75
= ₹ 1,80,000
2. Input IGST paid by dealer (on purchase)
Input IGST = 12% of 1,80,000
= 0.12 × 1,80,000
= ₹ 21,600
3. Dealer’s selling price to consumer
Sale S.P. = M.P. – 10% of M.P.
= 2,40,000 × 0.90
= ₹ 2,16,000
4. Output IGST collected by dealer (on sale)
Output IGST = 12% of 2,16,000
= 0.12 × 2,16,000
= ₹ 25,920
5. Net IGST payable by dealer (output – input)
Net IGST = 25,920 – 21,600
= ₹ 4,320
6. CGST and SGST payable by dealer
Both = ₹ 0 ...(Transactions are inter‑state, so IGST applies; no CGST/SGST liability for these inter‑state supplies)
