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प्रश्न
A refrigerator was sold for ₹ 15,000 under intrastate transaction from station A to station B and the GST rate is 18%. CGST is equal to:
विकल्प
₹ 1400
₹ 1350
₹ 1300
₹ 2700
MCQ
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उत्तर
₹ 1350
Explanation:
For an intra-state sale the 18% GST is split equally into CGST and SGST.
So, CGST = `(18%)/2`
= 9% of ₹ 15,000
= 0.09 × 15,000
= ₹ 1,350
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