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

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 = ______

A computer mechanic in Delhi charges repairing cost from five different persons A, B, C, D and E with certain discounts. The repairing costs and the corresponding discounts are as given below:

If the rate of GST is 18%, find the total money (including GST) received by the mechanic.

Find the amount of bill for the following intra-state transaction of goods/services. The GST rate is 5%.

Find the amount of bill for the following inter-state transaction of goods/services. The GST rate is 18%.

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:

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?

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

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.

Goods/services are sold from Kota (Rajasthan) to Mumbai for Rs. 20,000 and then from Mumbai to Pune. If the rate of GST is 12% and the profit made at Mumbai is Rs. 5,000; find the net GST paid at Pune, if the dealer at Pune is the end-user.

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.

A is a manufacturer of T.V. sets in Delhi. He manufacturers a particular brand of T.V. set and marks it at Rs. 75,000. He then sells this T.V. set to a wholesaler B in Punjab at a discount of 30%. The wholesaler B raises the marked price of the T.V. set bought by 30% and then sells it to dealer C in Delhi. If the rate of GST = 5% find tax (under GST) paid by wholesaler B 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 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.

Rohit purchased an article and paid GST of ₹ 10,400. He sold the article to Manish and collected GST of ₹ 11,000. Geeta purchased the same article from Manish and paid GST of ₹ 11,800. Find the amount of SGST and CGST payable at each stage if each transaction is intra state.

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.