**1. A manufacture sells a T.V to a dealer for Rs.18000 and the dealer sells it to a consumer at a profit of Rs 1500. If the sales are intra state and the rate of G.S.T is 12 %, Find:**

**(i) The amount of GST paid by the dealer to the State Government.**

**(ii) The amount of GST received by the Central Government.**

**(iii) The amount of GST received by the State Government.**

**(iv) The amount that the consumer pays for the TV.**

**Solution:**

We have given that:

Manufacturer sells T.V to a dealer = ₹ 18000

Dealer sells it to consumer at a profit of = ₹ 1500

∴ SGST – CGST = ½ GST

As this transaction is intra-state so the dealer should pay SGST to state government and CGST to central government only on ₹ 1,500.

GST 12% = 6% CGST + 6% SGST [Given]

Amount of GST collected by manufacturer from dealer,

∴ CGST – SGST = 6% of 18000

= (6/100) × 18000

= ₹ 1080

∴ Manufacturer will pay ₹ 1080 as CGST and ₹ 1080 as SGST

Now, CP of a TV for dealer = ₹ 18000

Profit = ₹ 1500

SP of a TV for dealer to customer – CP + Profit

= ₹ 18000 + ₹ 1500

= ₹ 19500

Amount of GST collected by dealer from customer,

CGST = SGST = 6% of ₹ 19500

= (6/100) × 19500

= ₹ 1170

**(i)** The amount of tax paid by dealer to State Government

∴ GST collected by dealer from customer – SGST paid by manufacturer

= ₹ 1170 – ₹ 1080

= ₹ 90

**(ii) **The Amount of GST received by the Central Government.

∴ CGST paid by manufacturer + CGST paid by dealer

= ₹ 1080 + ₹ 90

= ₹ 1170

**(iii) **The Amount of GST received by the State Government.

∴ SGST paid by manufacturer + SGST paid by dealer

= ₹ 1080 + ₹ 90

= ₹ 1170

**(iv) **The** **Amount that the consumer pays for the TV.

∴ CP of TV + CGST paid by customer + SGST paid by customer

= ₹19500 + ₹1170 + ₹ 1170

= ₹ 21840

**2. A shopkeeper buys a camera at a discount of 20% from a wholesaler. The printed price of the camera being Rs 1600. The shopkeeper tells it to a consumer at the printed price.**

**If the sales are intra-state and the rate of GST Is 12%, find:**

**(i) GST paid by the shopkeeper to the Central Government**

**(ii) GST received by the Central Government.**

**(iii) GST received by the State Government.**

**(iv) The amount at which the consumer bought the camera.**

**Solution:**

We have given that:

As this transaction is intra-state of Goods & Services.

therefore SGST = CGST = ½ GST

We have given that :

Printed price of a camera

Rate of discount

∴ CP of camera for shopkeeper

= printed price – Rate of Discount

= ₹1600 – 20% of ₹1600

= ₹1600 – (20/100) × 1600

= ₹1600 – ₹320

= ₹1280

It is given that, rate of GST = 12%

The amount of input GST paid by the shopkeeper to the wholesaler,

CGST = SGST = 6% of ₹1280

= (6/100) × 1280

= ₹76.80

**(i) **The amount of output** **GST paid by the shopkeeper to the Central Government

CGST = SGST = 6% of ₹1600

= (6/100) × 1600

= ₹96

Now, the amount of GST paid by the shopkeeper to the Central Government

∴ Output CGST – Input CGST

= ₹96 – ₹76.80

= ₹19.20

Hence, GST paid by shopkeeper of the Central Government is ₹19.20

**(ii) **The amount of GST received by the Central Government.

∴ The amount of CGST paid by wholesaler + the amount of CGST paid by shopkeeper

= ₹76.80 + ₹19.20

= ₹96

Hence, the ₹96 of GST received by the Central Government.

**(iii) **The amount of GST received by the State Government.

∴ SGST paid by wholesaler + SGST paid by shopkeeper

= ₹76.80 + ₹19.20

= ₹96

Hence, the ₹96 of GST received by the State Government.

**(iv) **The amount at which the consumer bought the camera.

∴ The Amount paid by consumer for camera

= CP of camera + CGST paid by consumer + SGST paid by consumer

= ₹1600 + ₹96 + ₹96

= ₹1792

Hence, the amount at which the consumer bought the camera is ₹1792

**3. A manufacturer sells a washing machine to a wholesaler for Rs ** **. The wholesaler sells it to a trader at a profit of Rs. ** **and the trader sells it to a consumer at a profit of Rs ** **. If all the sales are intra-state and the rate of GST is ** **%, find:**

**(i) The amount of tax (under GST) received by the State Government from the wholesaler.**

**(ii) The amount of tax (under GST) received by the Central Government from the trader.**

**(iii) The amount that the consumer pays for the machine.**

**Solution**:

It is a case of intra-state transaction of goods and services.

SGST = CGST = ½ GST

Given:

CP of washing machine for wholesaler = ₹15000

Rate of GST = 12%

∴ Amount of GST paid by wholesaler to manufacturer,

CGST = SGST = 6% of ₹15000

**(i)**The amount of tax (under GST) received by the State Government from the wholesaler.

**(ii)**The amount of tax (under GST) received by the Central Government from the trader.

**(iii)**The amount that the consumer pays for the machine.

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

**(i) The amount paid by the consumer for the article.**

**(ii) The tax (under GST) paid by the dealer to the State Government.**

**(iii) The amount of tax (under GST) received by the Central Government.**

**Solution:**

**(ii)**The tax (under GST) paid by the dealer to the State Government.

**(iii)**The amount of tax (under GST) received by the Central Government.

**Solution:**

**(i)**The amount inclusive of tax (under GST) which the shopkeeper pays for the articles.

∴ Amount paid by shopkeeper for an article =

CP of an article for shopkeeper + CGST paid by consumer + SGST paid by consumer

= ₹45000 + ₹4050 + ₹4050 = ₹53100

**(ii)** The amount paid by the consumer for the article.

SP of an article for consumer = Marked price – Discount

= ₹50000 – 4% of ₹50000

= ₹50000 – (4/100) × 50000

= ₹50000 – 2000

= ₹48000

∴ Amount of GST paid by consumer to dealer,

CGST = SGST = 9% of ₹48000

= ^{9/}_{100 × 48000}

= ₹4320

∴ Amount paid by consumer for article =

CP of article for consumer + CGST paid by consumer + SGST paid by consumer

= ₹48000 + ₹4320 + ₹4320 = ₹56640

Hence, the amount paid for article by consumer is ₹56640

**(iii)** The amount of tax (under GST) paid by the shopkeeper to the Central Government.

₹4320 – ₹4050 = ₹270

**(iv)** The amount of tax (under GST) received by the State Government.

SGST paid by wholesaler + SGST paid by shopkeeper

= ₹4050 + ₹270 = ₹4320

Hence, the tax received by the State Govt. (Under GST) is ₹4320

**6. A retailer buys a TV from a wholesaler for Rs 40000. He marks the price of the T.V. 15% above his cost price and sells it to a consumer at 5% discount on the marked price. If the sales are intra-state and the rate of GST is 12%, find:**

**(i) The marked price of the TV.**

**(ii) The amount which the consumer pays for the TV.**

**(iii) The amount of tax (under GST) paid by the retailer to the Central Government.**

**(iv) The amount of tax (under GST) received by the State Government.**

**Solution:**

As this transaction is intra-state of goods and services.

SGST = CGST = ½ GST

Steps by step explanation:-

Given:

**(i)** The marked price of the TV.

It is given that, Retailer buy TV for ₹40000

∴ Marked price of TV = ₹40000 + 15% of 40000

**(iv)**The amount of tax (under GST) received by the State Government.

**7. A shopkeeper buys an article from a manufacturer for Rs 12000 and marks up it price by 25%. The shopkeeper gives a discount of 10% on the marked up price and he gives a further off-season discount of 5% or, the balance to a customer of TV. If the sales are intra-state and the rate of CST is 12%, find:**

**(i) The price inclusive of tax (under GST) which the consumer pays for the TV.**

**(ii) The amount of tax (under GST) paid by the shopkeeper to the Stale Government.**

**(iii) The amount of tax (under CST) received by the Central Government.**

**Solution:**

**8. A manufacturer marks an article at Rs 5000, He sells it to a wholesaler at a discount of 25% on the marked price and the wholesaler sells it to a retailer at a discount of 15% on the marked price. The retailer sells it to a consumer at the marked price. If all the sales are intra-state and the rate of GST is 12%, find:**

**(i) The amount inclusive of tax (under GST) which the wholesaler pays for the article.**

**(ii) The amount inclusive of tax (under GST) which the retailer pays for the article.**

**(iii) The amount of tax (under GST) which the wholesaler pays to the Central Government.**

**(iv) The amount of tax (under GST) which the retailer pays to the State Government.**

**Solution:**

**9. The printed price of an article is Rs 40000. A wholesaler in Uttar Pradesh buys the article horn a manufacturer in Gujarat at a discount of 10% on the printed price. The wholesaler sells the article to a retailer in Himachal at 5% above the printed price. If the rate of GST on the article is 18%, find:**

**(i) The amount inclusive of tax (under GST) paid by the wholesaler for the article.**

**(ii) The amount inclusive of tax (under GST) paid by the retailer for the article.**

**(iii) The amount of tax (under GST) paid by the wholesaler to the Central Government.**

**(iv) The amount of tax (under GST) received by the Central Government.**

**Solution:**

**(ii)**The amount inclusive of tax (under GST) paid by the retailer for the article.

**(iii)**The amount of tax (under GST) paid by the wholesaler to the Central Government.

^{18}/

_{100 × 42000}

**(iv)**The amount of tax (under GST) received by the Central Government.

**10. A shopkeeper in Delhi buys an article at the printed price of Rs 24000 horn a wholesaler in Mumbai. The shopkeeper sells the article to a consumer in Delhi at a profit of 15% on the basic reel price. if the rate of GST is 12%, find:**

**(i) The price inclusive of tax (under GST) at which the wholesaler bought the article.**

**(ii) The amount which the consumer pays for the article.**

**(iii) The amount of tax (under GST) received by the State Government of Delhi.**

**(iv) The amount of tax (under GST) received by the Central Government.**

**Solution:**

**(i)**The price inclusive of tax (under GST) at which the wholesaler bought the article.

**(ii)**The amount which the consumer pays for the article.

^{6}/

_{100}× ₹27600

**(iv)**The amount of tax (under GST) received by the Central Government = IGST received from wholesaler + CGST received from shopkeeper

**11. Kiran purchases an article for Rs 5310 which includes 10% rebate on the marked price and 18% tax (under GST) on the remaining price. Find the marked price of the article.**

**Solution:**

**12. A Shopkeeper buys an article whose list price is Rs 8000 at some rate of discount from the wholesaler. He sells the article to a consumer at the list price. The sales are intra-state and the rate of GST is 18%. If the shopkeeper pays a tax (under GST) of 72 to the State Government, find the rate of discount at which he bought the article from the wholesaler.**

**Solution:**