Question

Study the following table and answer the questions below it: 

Bill: No. 05                                                        Date : 14.08.2018 Table No. 01                                                      Time: 10:30 A.M   Staff: Amit
S. No.	Item Name	Qty.	Rate	Amount (₹)
(1)	Register	02	42.00	84.00
(2)	Pen	10	08.00	80.00
(3)	Pencil	10	04.40	44.00
(4)	Rubber/Eraser	10	04.40	44.00
(5)	Scale	03	08.00	24.00
Sub Total = 276.00 SGST 6% = 6.56 CGST 6% = 16.56  Total = 309.12
GST. No. 27AAXPN3502E128 CUST. SIGN
AUTHORISED SIGNATORY

Questions:

1. Write the short form for goods and services tax.       [1]
2. What is the percentage of SGST and CGST in the above bill?       [1]
3. What is the basic price of pen in the above bill?       [1]
4. What is the GST No. of the seller?       [1]

Answer 1

1. The short form for goods and services tax is GST.
2. The percentage of SGST and CGST in the given bill is 6% each.
3. The basic price of the pen in the given bill is ₹ 8.
4. The GST number of the seller is 27AAXPN3502E128.