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प्रश्न
Ashwin Auto Automobiles sold 10 motorcycles. The total sales amount was Rs. 680000. 18% of GST is applicable. Calculate how much CGST and SGST the firm has to pay.
बेरीज
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उत्तर
Given, the total sales amount for Ashwin Automobiles was ₹ 6,80,000. 18% of GST is applicable.
∴ GST payable = 18% of 6,80,000
= `18/100 xx 6,80,000` = ₹ 1,22,400
Now CGST = SGST = 9%
= `"GST payable"/2`
= `(1,22,400)/2`
= ₹ 61,200
∴ CGST = SGST = ₹ 61,200
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