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प्रश्न
Courier service agent charged a total ₹ 590 to courier a parcel from Nashik to Nagpur. In the tax invoice taxable value is ₹ 500 on which CGST is ₹ 45 and SGST is ₹ 45. Find the rate of GST charged for this service.
बेरीज
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उत्तर
Total GST = CGST + SGST = 45 + 45 = ₹ 90.
Rate of GST = `90/500 xx 100` = 18%
∴ Rate of GST charged by agent is 18%.
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