R.S. Aggarwal solutions for Mathematics [English] Class 10 ICSE chapter 1 - Goods and Services Tax (G.S.T.) [Latest edition]

A dealer X in Meerut (UP) sold a table for ₹ 12000 to a consumer in Agra (UP). If the GST rate is 18%, calculate

1. the IGST 
2. the CGST 
3. the SGST

A wholesaler A sells a machine to a retailer B for ₹ 5000 and the retailer B sells it to a consumer at a profit of ₹ 1000. If the GST rate is 12%, calculate the tax liability of the retailer B.

A microwave oven having a marked price of ₹ 22000 was sold by a dealer in Patna (Bihar) to a consumer in Gaya (Bihar) at a discount of 25%. If the rate of GST is 18%, calculate the IGST, CGST and SGST charged from the consumer. Also, determine the total amount of bill.

A dealer in Mumbai sold a telescope to an end-user in Bangalore. The marked price of the telescope was ₹ 25000 and the dealer offered a discount of 20%. If the rate of GST is 28%, calculate the IGST, CGST and SGST charged from the end-user. Also determine the total amount of bill.

A dealer purchased a music system from the manufacturing company for ₹ 25000 and sold it to a consumer at a profit of 20%. If the rate of GST is 18%, calculate

1. the amounts of Input CGST and Input SGST for the dealer 
2. the amount of GST payable by dealer to the Government 
3. the amount that the consumer has to pay for the music system

[Assume that all transactions take place in the same state]

A registered computer engineer provides computer maintenance services to five different companies. He offers different discounts to different companies depending upon their payment terms.

If the rate of GST is 18%, calculate the output GST for the computer engineer.

Mr. Kumar a registered dealer purchased goods worth ₹ 40000 from a dealer (within the same state). If the rate of GST is 18%,

1. Calculate the Input CGST and the Input SGST.
2. If he sold these goods to Mr. Dev (within the state) for ₹ 50000, calculate Mr. Kumar’s output CGST and output SGST. 
3. Calculate the CGST and SGST payable by Mr. Kumar.

A shopkeeper buys a machine at a discount of 20% from the wholesaler. The printed price of the machine is ₹ 16000 and the rate of GST is 8%. The shopkeeper sells it to the consumer at the printed price. Calculate

1. the price at which the machine is bought by the consumer.
2. the CGST and the SGST payable by the shopkeeper to the Government assuming that all the transactions were intrastate.

A wholesaler buys a machine from the manufacturer for ₹ 25000. He marks the price of the machine 20% above his cost price and sells it to a retailer at 10% discount on the marked price. If the rate of GST is 18% and assuming that all transactions occur within the same state, calculate

1. the marked price of the machine.
2. retailers cost price inclusive of GST.
3. the CGST and SGST payable by the wholesaler to the government.

The printed price of an article is ₹ 3080. If the rate of GST is 10%, then the GST charged is ______.

A manufacturer sells a dish washer to a wholesaler for ₹ 18000. The wholesaler sells it to a dealer at a profit of ₹ 1500 and the dealer sells it to a consumer at a profit of ₹ 2500. If the rate of GST is 12% and assuming that all transactions occur within the same state, calculate

1. the total amount of GST received by the central and the state governments on the sale of this dish washer from the manufacturer to the consumer. 
2. the amount paid by the consumer for the dish washer.

[Hint: The total GST received by the government is the GST amount on the final price at which the end-user/consumer purchases.]

A shopkeeper bought an air conditioner at a discount of 20% from a wholesaler, the printed price of the air conditioner being ₹ 28000. The shopkeeper sells it to a consumer at a discount of 10% on the printed price. If the GST rate is 18%, find

1. the CGST and SGST payable by the shopkeeper to the Government. 
2. the total amount paid by the consumer for the air conditioner.

[Assume that all transactions occured in the same state]

Rohan bought the following eatables for his friends:

Calculate:

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

Refer to the given bill.

A customer paid ₹2000 (rounded off to the nearest ₹10) to clear the bill.

Note: 5% discount is applicable on an article if 10 or more such articles are purchased.

Check whether the total amount paid by the customer is correct or not. Justify your answer with the necessary working.

A dealer in Delhi supplied several items to another dealer in Delhi and these items fall into different GST slabs. Find the total amount of bill if the details of the supplied items are as given below:

A cycle manufacturer in Ghaziabad (UP) sold a cycle to a dealer in Agra (UP) for ₹ 16000. This cycle was then sold to a dealer in Ujjain (M.P) for ₹ 17500. If the GST rate for cycle is 12%, calculate

1. the net GST payable at Agra.
2. input Tax Credit for the dealer in Ujjain.

In a GST chain, a dealer Mr. Shah purchases an article for ₹ 50000 and supplies it to another dealer Mr. Paresh at a profit of ₹ 6000. Mr. Paresh sells it to a consumer Mrs. Gupta at a profit of ₹ 4000. If the rate of GST is 18% and if all transactions were intrastate, calculate

1. ITC for Mr. Shah 
2. Input Tax payable by Mr. Paresh 
3. Total cost price of the article for Mrs. Gupta 
4. Output GST for Mrs. Gupta

A retailer purchased an air conditioner (A.C.) for ₹30000. He marked up its price by 20% and then allows a discount of 10% on the marked price to a customer. If the sale is intra-state and the rate of GST is 28%, find the:

1. marked price of A.C. 
2. total amount paid by the customer including GST. 
3. tax collected by the central and the state governments respectively.

Mr. Batra, a registered dealer in Hisar (Haryana) purchased blankets worth ₹ 200000. He sold 50% of these blankets to a dealer in Panipat (Haryana) for ₹ 130000 and the rest of the goods remain in his stock. If the GST rate is 5%, find the excess credit of CGST and SGST to be carried forward.

A wrist watch was sold by a wholesaler from Mumbai (Maharashtra) to a dealer in Indore (MP) for ₹ 22000. The dealer in Indore sold it to an end-user in Gwalior (MP) at a profit of ₹ 5000. If the rate of GST is 18%, calculate 

1. the net IGST, CGST and SGST payable by the dealer in Indore. 
2. the cost price of the watch for the end-user.

A wholesaler of clocks in Jaipur (Rajasthan) purchased a vintage clock for ₹ 2000 and supplied it to a dealer in Ratlam (MP) for ₹ 2400. This clock was sold by the Ratlam dealer to an end-user in Delhi for ₹ 3000. If the rate of GST is 18%, calculate: 

1. the net IGST, CGST and SGST payable by Ratlam dealer.
2. the total cost of the clock for the end-user in Delhi.

A registered dealer purchased garments worth ₹ 250000 from a manufacturer in the same state. The value of his supplies in interstate transactions was ₹ 30000. He sold the remaining stock for ₹ 260000 within the state. Find the net IGST, CGST and SGST payable by him, if the GST rate is 12%.

A furniture dealer in Delhi supplied goods worth ₹ 450000 to a dealer in Chennai and sold goods worth ₹ 600000 in retail within Delhi. The total value of his receipts was ₹ 800000. If he purchases his entire stock from a manufacturer in Delhi, then find the net IGST, CGST and SGST payable by him. The rate of GST is 12%.

A dealer supplied goods/services worth ₹ 20000 in interstate transactions and worth another ₹ 3000 in transactions within the state. The total value of his receipts of goods/services within the state was ₹ 18000. Find the net IGST, CGST and SGST payable by the dealer, if the rate of GST is 18%.

A dealer supplied electrical items worth ₹ 1700000 in interstate transactions and worth another ₹ 300000 in transactions within the state. The total value of his receipts of goods in interestate transactions was ₹ 1500000. If the rate of GST is 18%, calculate the net IGST, CGST and SGST payable by the dealer.

A dealer supplied automobile spare parts worth ₹ 700000 in interstate transactions and worth another ₹ 500000 in transactions within the state. The total value of his receipts of spare parts in interstate transactions was ₹ 1100000. Find the net IGST, CGST and CGST payable by him, if the rate of GST is 28%.

A manufacturing company in Faridabad (Haryana) marks a machine at ₹ 240000. It sells a machine to a dealer in Delhi at a discount of 25% on the marked price. The dealer sells it to a consumer in Kerala at a discount of 10% on the marked price. If the rate of GST is 12%, calculate the net IGST, CGST and SGST payable by the dealer.

IGST is charged on:

ITC stands for:

GST is ______.

GST which is collected by the state government for intrastate transaction is known as:

The selling price of a shirt excluding GST is ₹ 800. If the rate of GST is 12%, then the total price of the shirt is ______.

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

The printed price of an article is ₹ 3080. If the rate of GST is 10%, then the GST charged 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 ______.

In a transaction from Delhi to Lucknow, MRP = ₹ 10,000, discount = 10%, GST = 28%. Here IGST is ______.

A refrigerator was sold for ₹ 15,000 under intrastate transaction from station A to station B and the GST rate is 18%. CGST is equal to:

For an Intra-state sale, the CGST paid by a dealer to the Central government is ₹ 120. If the marked price of the article is ₹ 2000, the rate of GST is ______.

A consumer bought a T.V. from a dealer at a discount of 20% on the marked price of ₹ 40,000. If the rate of GST is 18%, then the tax paid by the consumer is ______.

An article which is marked at ₹ 1200 is available at a discount of 20% and the rate of GST is 18%. The amount of SGST is ______.

The marked price of an article is ₹ 5000. The shopkeeper gives a discount of 10%. If the rate of GST is 12%, then the amount paid by the customer including GST is ______.

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 ______.

A retailer buys an article at its listed price from a wholesaler and sells it to a consumer in the same state after marking up the price by 20%. The list price of the article is 2500 and the rate of GST is 12%. What is the tax liability of the retailer to the central government?

A shopkeeper marked a pressure cooker at ₹1800. The rate of GST on the pressure cooker is 12%. The customer has only ₹1792 and requests the shopkeeper to reduce the price so that he can buy the cooker for ₹1792. What percent discount must the shopkeeper give?

A shopkeeper bought an article from a dealer at ₹ 1000. He sold it to the customer at ₹ 1200. If the rate of GST is 12%, then:

1. GST paid by dealer is:
   1. ₹ 120
   2. ₹ 240
   3. ₹ 144
   4. ₹ 288
2. The amount paid by the customer to buy the item is:
   1. ₹ 1200
   2. ₹ 1300
   3. ₹ 1344
   4. ₹ 1350

Three friends A, B and C live in Delhi. A sells medicine worth ₹ 50,000 to B, B sells the same medicine to C at a profit of ₹ 6000. If the rate of GST is 12%, then: 

1. SGST paid by B is:
   1. ₹ 300
   2. ₹ 360
   3. ₹ 400
   4. ₹ 425
2. Total CGST is:
   1. ₹ 2600
   2. ₹ 2700
   3. ₹ 3360
   4. ₹ 3500

Mr. Gupta wanted to book a semidelux room in a hotel for ₹ 750. Since semidelux room was not available, he booked a delux room for ₹ 1400. If GST for a room below ₹ 1000 is 18% and GST for a room above ₹ 1000 is 28%, then:

1. the amount paid by the Mr Gupta for the delux room is:
   1. ₹ 1700
   2. ₹ 1792
   3. ₹ 1800
   4. ₹ 1850
2. the extra GST Mr Gupta paid for the delux room is:
   1. ₹ 257
   2. ₹ 280
   3. ₹ 300
   4. ₹ 425

A dealer purchased a music system from the manufacturing company for ₹ 25,000 and sold it to a consumer in the same city at a profit of 20%. If the rate of GST is 18%, then:

1. the amount of input CGST for the dealer is:
   1. ₹ 2250 
   2. ₹ 4500 
   3. ₹ 5000 
   4. nil
2. the amount of GST payable by the dealer to the government is:
   1. ₹ 2250 
   2. ₹ 900 
   3. ₹ 450 
   4. nil
3. the amount that the consumer has to pay for the music system is:
   1. ₹ 30,000 
   2. ₹ 32,700 
   3. ₹ 35,400 
   4. ₹ 36,000

Assertion (A): The entire tax collected under IGST is paid to the account of central Government.

Reason (R): The GST collected on the supply of goods or services in case of interstate trade within India or in case of imports/Exports is called IGST.

Assertion (A): GST payable = Output GST + ITС.

Reason (R): Input Tax Credit (ITC) is a provision of reducing the GST already paid on inputs in order to avoid the cascading of taxes.

Assertion (A): A shopkeeper in Agra sells a mobile phone to a customer in Agra at ₹ 8400. If the rate of GST is 18%, then SGST is ₹ 756.

Reason (R): For any intrastate supply (supply within the state) of goods or services, CGST is levied.

The following bill shows the GST rate and the marked price of items:

Find:

1. the value of x if the total GST on wheat flour and basmati rice is ₹ 45. 
2. the value of y, if CGST paid for detergent powder is ₹ 39.60. 
3. total amount to be paid (including GST) for the above bill.

On seeing the above display board outside Pearl Stationery Shop, Chetan enters the shop to buy the following items:

The shopkeeper handed over the bill to Chetan saying that he has given further discount of 2% on total bill. Chetan became so happy hearing about the discount that he did not check the bill until he reached home. He later found out that though shopkeeper has given 2% discount as promised, he had also charged uniform 18% GST on all the items.

1. Calculate: 
   1. total selling price of all the items as per the offers displayed on the board.
   2. total amount to be paid by Chetan including GST with correct rates.
   3. actual amount charged by the shopkeeper.
2. Did the shopkeeper overcharge Chetan? Justify your answer.