Question

M/s Beauty Products paid 18% GST on cosmetics worth Rs 6000 and sold to a customer for Rs 10,000. What are the amounts of CGST and SGST shown in the tax invoice issued?

Answer 1

GST in the tax invoice = 18% of Rs 10,000 = `18/100 xx 10,000` = Rs. 1,800

∴ CGST in the tax invoice = SGST in the tax invoice = `(1800)/2` = Rs. 900

Thus, the amount of CGST in the tax invoice is Rs 900 and the amount of SGST in the tax invoice is Rs. 900.