Question

If a dealer supplies goods worth ₹ 3,000 to another local dealer with 28% GST, then the tax levied under CGST is ______.

विकल्प

• ₹ 270

• ₹ 540

• ₹ 840

• ₹ 420

Answer 1

If a dealer supplies goods worth ₹ 3,000 to another local dealer with 28% GST, then the tax levied under CGST is ₹ 420.

Explanation:

Since the goods are supplied to a local dealer (intra-state transaction), the Goods and Services Tax (GST) is split equally between CGST (Central Goods and Services Tax) and SGST (State Goods and Services Tax).

Total GST = 28% of ₹ 3,000 

= `28/100 xx ₹ 3,000`

= ₹ 840

CGST = `"Total GST"/2`

= `(₹ 840)/2`

= ₹ 420