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

= `6/100 xx 27000`

= 1620 

Input SGST = 6% of 27000

= `6/100 xx 27000`

= 1620 

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

= 1800 – 1620

= 180

ii. Output CGST = 6% of 30000

= `6/100 xx 30000` 

= 1800

iii. Output SGST = 6% of 30000

= `6/100 xx 30000` 

= 1800

iv. Dealer’s selling price + Total GST 

= 30000 + (1800 + 1800)

= 33600