Question

A dealer X in Meerut (UP) sold a table for ₹ 12000 to a consumer in Agra (UP). If the GST rate is 18%, calculate

1. the IGST 
2. the CGST 
3. the SGST

Answer 1

Given:

Selling price (exclusive of tax) = ₹ 12,000.

GST rate = 18%.

Both Meerut and Agra are in Uttar Pradesh (intra‑state sale) for 18% GST, CGST = 9% and SGST = 9%, IGST = 0.

Step-wise calculation:

1. IGST = 0   ...(Because this is an intra‑state supply)

2. CGST = 9% of ₹ 12,000

= `9/100 xx 12,000`

= ₹ 1,080

3. SGST = 9% of ₹ 12,000

= `9/100 xx 12,000`

= ₹ 1,080

4. Total GST = CGST + SGST 

= ₹ 1,080 + ₹ 1,080

= ₹ 2,160