Question

For a transaction of ₹ 80,000 in Delhi, if GST rate is 18%, then SGST is ______.

Options

• ₹ 7,200

• ₹ 14,400

• ₹ 6,400

• nil

Answer 1

For a transaction of ₹ 80,000 in Delhi, if GST rate is 18%, then SGST is ₹ 7,200.

Explanation:

This is an intra‑state sale within Delhi, so 18% GST is split equally as CGST 9% and SGST 9%.

Therefore, SGST = 9% of ₹ 80,000

= 0.09 × 80,000

= ₹ 7,200