1.

The cost of a sewing maching for a wholesaler is Rs. 5000. He sells it to a retailer for Rs. 6000 and the retailer sells it to a consumer for Rs. 7200. If the rate of GST is 12% and all sales are intra-state, calculate :(i) the tax paid by the wholesaler to the State Government. (ii) the amount of SGST deposited by the retailer.(iii) the price paid by the consumer for the machine.(iv) the tax received by the Central Government

Answer»

Answer:

SOLUTION 1

MRP = Rs. 12,000, Discount % = 30%, GST = 18%

Discount = 30% of 12,000 =

SELLING price (discounted value) = 12000 - 3600 = Rs. 8400

CGST = 9% of 8400 = Rs. 756

SGST = 9% of 8400 = Rs. 756

IGST = 0

Amount of Bill = Selling price + CGST + SGST = 8400 + 756 + 756 = Rs. 9912



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