Selina solutions for कन्साइस माठेमटिक्स [इंग्रजी] इयत्ता १० आयसीएसई chapter 1 - GST [Goods and Service Tax] [Latest edition]

The marked price of an article is ₹ 1,500 and discount on it is 20%. How much money will be paid for this article, if rate of GST is 18%?

The following bill shows the GST rates and the marked price of articles A and B.

The total amount to be paid for the above bill is:

The GST of an article is reduced from 12% to 5% and due to this, the price paid for the article is cut down by ₹ 14. The original price of the article is ______.

A dealer in Rajasthan supplies goods and services to a dealer in Punjab. If the rate of GST is 28%, then rate of SGST is ______.

In case of inter-state sales of goods or services, if GST rate is 18%, then ______.

The marked price of an article is ₹1375. If the CGST is charged at a rate of 4%, then the price of the article including GST is ______.

The marked price of an article is ₹ 2,000. The GST on the article is 12% and discount is ₹ 500, the total amount to be paid is ______.

For the following transaction within Delhi, fill in the blanks to find the amount of bill:

MRP = ₹ 12,000

Discount % = 30%

GST % = 18%

Discount = ______

Selling price (discounted value) = ______

CGST = ______

SGST = ______

IGST = ______

Amount of Bill = ______

For the following transaction from Delhi to Jaipur, fill in the blanks to find the amount of bill:

MRP = Rs. 50,000

Discount % = 20%

GST = 28%

Discount = ______

Selling price (discounted value) = ______

CGST = ______

SGST = ______

IGST = ______

Amount of bill = ______

Find the amount of bill for the following intra-state transaction of goods/services.

Find the amount of bill for the following inter-state transaction of goods/services.

A dealer in Mumbai supplied an item at the following prices to a dealer in Delhi. Find the total amount of the bill.

M/s Ram Traders, Delhi, provided the following services to M/s Geeta Trading Company in Agra (UP). Find the amount of bill:

Find the total amount of the following:

Note: 20% discount is allowed on an article if 80 or more such articles are purchased:

The tax invoice of a telecom service in Meerut shows cost of services provided by it as Rs. 750. If the GST rate is 18%, find the amount of the bill.

Mr. Pankaj took Health Insurance Policy for his family and paid Rs. 900 as SGST. Find the total annual premium paid by him for this policy, rate of GST being 18%.

Mr. Malik went on a tour to Goa. He took a room in a hotel for two days at the rate of Rs. 5000 per day. On the same day, his friend John also joined him. The hotel provided an extra bed, charging Rs. 1,000 per day for the bed. How much GST, at the rate of 28%, is charged by the hotel in the bill to Mr. Malik, for both days?

Under GST ‘value addition’ refers to ______.

If the rate of GST is 18%, the IGST for an inter-state sale is ______.

If a dealer supplies goods worth ₹ 3,000 to another local dealer with 28% GST, then the tax levied under CGST is ______.

For a registered dealer, if input tax is ₹ x and output tax is ₹ y, then the input tax credit for the dealer is ______.

John sells goods worth ₹ 2,000 to Manish belonging to the same state. John gives a discount of 20% and charges GST = 5%. Then John gets ______.

Fill in the blanks:

When the goods/services are sold for Rs. 15,000 under intra-state transaction from station A to station B and the rate of GST is 12%.

As per GST System

1. S.P. at station A = ______
2. CGST = ______
   SGST = ______
3. C.P. at station B = ______
4. If profit = Rs. 5000
   S.P. at station B = ______
   Now the same goods/services are moved under inter-state transaction from station B to station C and the rate of tax is 12%.
5. GST = ______
6. C.P. at station C = ______

Goods/services are sold from Agra (U.P.) to Kanpur (U.P.) for Rs. 20,000 and then from Kanpur to Jaipur (Rajasthan). If the rate of GST is 18% and the profit made at Kanpur is Rs. 5,000, find:

1. the net GST payable by the dealer at Kanpur.
2. the cost of goods/services at Jaipur.

A is a dealer in Banaras (U.P.). He supplies goods/services worth Rs. 8,000 to a dealer B in Agra (U.P.). Dealer B, in turn, supplies the same goods/services to dealer C in Patna (Bihar) at a profit of Rs. 1,200. Find the input and output taxes for the dealer C under the GST system if the rate of GST is 18% and C does not sell his goods/services further.

A is a dealer in Meerut (U.P.). He supplies goods/services, worth Rs. 15,000 to a dealer B in Ratlam (M.P.). Dealer B, in turn, supplies the same goods/services to dealer C in Jabalpur (M.P.) at a profit of Rs. 3000. If rate of tax (under GST system) is 18%, find:

1. The cost (excluding GST) of goods/services to the dealer C in Jabalpur (assuming that the dealer C does not sell the goods/services further).
2. Net tax payable by dealer B.

A dealer X in Hapur (U.P.) supplies goods/services, worth Rs. 50,000 to some other dealer Y in the same city. Now the dealer Y supplies the same goods/services to dealer Z in Calcutta at a profit of Rs. 20,000. Find:

1. Output and input taxes for the dealer Y.
2. Net GST payable by dealer Y.
   [The rate of GST at each stage is 28%].

Consultancy services, worth Rs. 50,000, are transferred from Delhi to Kolkata at the rate of GST 18% and then from Kolkata to Nainital (with profit = Rs. 20,000) at the same rate of GST. Find the output tax at:

1. Delhi
2. Kolkata
3. Nainital

The marked price of an article is Rs. 6000. A wholesaler sells it to a dealer at 20% discount. The dealer further sells the article to a customer at a discount of 10% on the marked price. If the rate of GST at each stage is 18%, find the amount of tax (under GST) paid by the dealer to the government.

For a trader, the marked price of a refrigerator = ₹15680 exclusive of GST (GST is 12%). Gagan, a customer for this refrigerator, asks the trader to reduce the price of the refrigerator to such an extent that its reduced price plus GST is equal to the marked price of the refrigerator. Find the required reduction.

A retailer purchased an item for ₹ 8,000 from a wholesaler and sells to a customer at 15% profit. The sales are inter-state and the rate of GST paid by the customer is 10%. The amount of GST paid by the customer is ______.

The cost of certain services is ₹ 10,000, excluding GST = ₹ 1,800. The rate of GST is ______.

Manu purchases some goods for ₹ 2,000 and sells them for ₹ 2,500. If the rate of GST is 18%, the tax liability on Manu is ______.

The SGST paid by a customer to the shopkeeper for an article which is priced at ₹ 500 is ₹ 15. The rate of GST charged is ______.

Renna buys certain goods for ₹4,000 and sells them to Ashok at a profit of ₹500. If Ashok does not sells the goods further and rate of GST = 5%, the output GST for Ashok is ______.

The marked price of an article is ₹ 1,000, which is available at a discount of 20% with GST rate 12%. 

Assertion (A): The GST on the sale = 12% of discounted value

Reason (R): The GST on this transaction = (100 − 20 + 12)% of marked price

For a trader X, GST paid is ₹ 600 and GST collected is ₹ 720. 

Assertion (A): GST paid by the trader to the Government is ₹ 120. 

Reason (R): GST deposited with the Government = Output Tax - Input tax = GST collected - GST paid

The invoice value of a toy is 4,220 and rate of GST is 5%.

Statement (1): GST paid = 5% of ₹ 4,220

Statement (2): The taxable value of the toy = `100/105 xx ₹ 4,220`

A dealer in Indore (M.P.) sells goods worth ₹ 75,000 to a dealer in Jaipur (Rajasthan) and the rate of GST is 18%.

Statement (1): The CGST share of Rajasthan is 9% of ₹ 75,000.

Statement (2): In inter-state transaction, GST is 18% of the whole transaction.

Mrs. Sharma bought the following articles from a departmental store.

Find the:

1. total GST paid.
2. total bill amount including GST.

Ashraf went to see a movie. He wanted to purchase a movie ticket for Rs. 80. As the ticket for Rs. 80 was not available, he purchased a ticket for Rs. 120 of upper class. How much extra GST did he pay for the ticket? (GST for a ticket below Rs. 100 is 18% and GST for a ticket above Rs. 100 is 28%).

A shopkeeper sells an A.C. to Ms. Alka for ₹ 31,200 including GST at the rate of 28%. If the shopkeeper and Ms. Alka both are from the same city, find for the shopkeeper:

1. total amount of GST
2. taxable value of A.C.
3. amount of CGST
4. amount of SGST

A wholesaler dealing in electric goods, sells an article at its printed price of ₹ 45,000 to a dealer at 10% discount. The dealer sells the same article to a consumer at a discount of 4% on its printed price. If the sales are intra-state and the rate of GST is 18%, find:

1. the amount of tax, under GST, paid by the dealer to the central and state governments.
2. the amount of tax, under GST, received by central and state governments.
3. the total amount, inclusive of tax, paid by the consumer for the article.

A retailer buys a TV from a manufacturer for ₹ 25,000. He marks the price of the TV 20% above his cost price and sells it to a consumer at 10% discount on the marked price. If the sales are inter-state and rate of GST is 12%, find:

1. the marked price of the TV.
2. consumer’s cost price of TV inclusive of tax under GST.
3. GST paid by the retailer to the Central and State Governments.

A dealer buys an article at a discount of 30% from the wholesaler, the marked price being ₹ 6000. The dealer sells it to a consumer at a discount of 10% on the marked price. If the sales are intra-state and rate of GST is 5%, find:

1. the total amount paid by the consumer for the article.
2. the tax under GST paid by the dealer to the state government.
3. the amount of tax under GST received by the central government.

A shopkeeper in Punjab buys an article at a printed price of ₹ 20,000 from a wholesaler in Delhi. The shopkeeper sells the article to a customer in Punjab at a profit of 25% on the cost price. If the rate of GST is 18%, find:

1. the price of the article (inclusive of GST) for the shopkeeper.
2. the amount of tax, under GST, paid by the shopkeeper to the government.

A shopkeeper bought an A.C. from a distributor at a discount of 25% on the list price of ₹ 64,000. The shopkeeper sells the A.C. to a consumer at the list price. If the sales are intra-state and the rate of GST is 18%, then find:

1. the S.P. of the A.C., including GST, by the distributor.
2. the tax paid by the distributor to the State Government.
3. the tax under GST paid by the shopkeeper to the Central Government.
4. the tax, under GST, received by the State Government.
5. the price including tax under GST of the A.C. paid by the customer.

Jagmohan bought the following items (named as A, B and C) as shown below:

Calculate:

1. Total GST paid.
2. Total bill amount.

The printed price of a machine is ₹ 90,000. The whole-saler allows a discount of 10% (on the printed price) to a shopkeeper. The shopkeeper sells this machine to a customer at a discount of 5% on the printed price. The GST is charged at the rate of 12% at every stage. Find: 

1. GST paid by the shopkeeper.
2. The total amount paid by the customer.

Find the total amount of following bill.

Note:

1. 20% discount is applicable, if 50 or more articles are parchases.
2. 10% discount is applicable only if the number of articles purchased is 30 or more but less than 50.
3. 5% discount is applicable on the purchase of less than 30 articles.
   GST on all the articles is 12%

(i) Peter visited a site of a builder to purchase a flat for his residential purpose. At the site, he examined ready-to-move (completed flats) as well as under-construction flats.

All the flats were not of the same size.

1. 2 BHK under-construction flats were to cost ₹ 45 lakhs or less (GST payable 1%). 
2. The bigger under-construction flats, (3 BHK or more) were to cost more than ₹ 45 lakhs (GST payable 3%). 
3. The completed, ready-to-move-in flats were available for purchase with GST exempted (GST = 0%).

Using the above information, find GST on: 

1. an under-construction flat with cost
   1. ₹ 40,20,000 
   2. ₹ 79,32,000
2. a completed (ready-to-move-in) flat with cost ₹ 89,00,000.

(ii) Peter decided to purchase an under- construction flat costing ₹ 96,84,000. After bargaining, the builder offered a discount of ₹ 4,50,000. How much will Peter pay if he purchases that flat?