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प्रश्न
Assertion (A): A shopkeeper in Agra sells a mobile phone to a customer in Agra at ₹ 8400. If the rate of GST is 18%, then SGST is ₹ 756.
Reason (R): For any intrastate supply (supply within the state) of goods or services, CGST is levied.
पर्याय
A is true, R is false
A is false, R is true
Both A and R are true
Both A and R are false
MCQ
विधान आणि तर्क
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उत्तर
Both A and R are true
Explanation:
18% of ₹ 8,400 = ₹ 1,512 (total GST). For an intra‑state sale GST is split equally into SGST and CGST (each 9%), so SGST = 9% of ₹ 8,400 = ₹ 756. The Reason that CGST is levied on intra‑state supplies i.e., GST is shared between CGST and SGST is true and explains the Assertion.
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