ICSE Class 10 Mathematics | GST Chapter - Question Bank with Solutions
ICSE CLASS 10 MATHEMATICS
Chapter: Goods and Services Tax (GST)
Complete Question Bank: Important Questions | Expected Questions | Competency-Based Questions
| Previous Year Patterns (2018–2025)
Important Note: This comprehensive PDF compiles representative questions covering all important types, patterns
from previous ICSE Board examinations, Selina/ML Aggarwal style exercises, and competency-based/application
questions as per the latest CISCE syllabus. Exact previous year questions from full papers are available on the official
CISCE website. Solutions are original, step-by-step, and designed for self-study and board exam preparation. GST
questions typically carry 4–6 marks in the exam.
KEY CONCEPTS & FORMULAS
1. GST (Goods and Services Tax): A unified indirect tax on supply of goods and services in India (introduced 1 July
2017). In ICSE Class 10, we focus on calculation aspects.
2. Transaction Value: GST is charged on the selling price after discount (not on Marked Price usually).
3. Types of GST:
• Intra-state supply (within same state): CGST + SGST (split equally, e.g., 9% + 9% for 18% GST)
• Inter-state supply (different states): IGST (full GST rate, e.g., 18%)
4. Input Tax Credit (ITC): Businesses (manufacturers, wholesalers, retailers) can claim credit for GST paid on
purchases (inputs) against GST collected on sales (outputs). Net GST payable = GST on sales – ITC.
5. Key Formulas:
• Discounted Price (SP excl. GST) = Marked Price – Discount
• GST Amount = (GST Rate / 100) × Discounted Price
• Total Bill Amount = Discounted Price + GST Amount
• For intra-state: CGST = SGST = GST Amount / 2
• Profit/Loss based SP is calculated first, then GST on that SP.
SECTION A: BASIC & SHORT ANSWER QUESTIONS (2–3 Marks Each)
These cover fundamental calculations expected in board exams.
Q1. The marked price of a shirt is ■800. A discount of 10% is given on it. If GST is charged at 5%, find:
(i) the selling price excluding GST
(ii) the amount of GST
(iii) the total amount to be paid by the customer. (Assume intra-state transaction)
Solution:
Step 1: Calculate discounted price (transaction value on which GST is charged).
Discount = 10% of ■800 = (10/100) × 800 = ■80
Selling Price (excluding GST) = ■800 – ■80 = ■720
Step 2: GST Amount = 5% of ■720 = (5/100) × 720 = ■36
Step 3: Since intra-state, CGST = SGST = ■36 / 2 = ■18 each.
Total amount paid by customer = ■720 + ■36 = ■756
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ICSE Class 10 Mathematics | GST Chapter - Question Bank with Solutions
Q2. A mobile phone has a marked price of ■15,000. A dealer offers a discount of 12%. If GST is charged
at 18%, find the total amount payable by the customer (intra-state).
Solution:
Discounted Price = 15000 – (12% of 15000) = 15000 – 1800 = ■13,200
GST @ 18% = (18/100) × 13200 = ■2,376
CGST = SGST = ■2,376 / 2 = ■1,188 each
Total amount payable = 13200 + 2376 = ■15,576
Q3. A shopkeeper buys goods worth ■4,000 and sells them at a profit of 20% to a consumer in the same
state. If GST is charged at 5%, find:
(i) Selling price (excluding tax)
(ii) CGST paid by the consumer
(iii) SGST paid by the consumer
(iv) Total amount paid by the consumer
Solution:
Step 1: SP (excl. GST) = CP + Profit = 4000 + (20% of 4000) = 4000 + 800 = ■4,800
Step 2: GST = 5% of 4800 = (5/100) × 4800 = ■240
CGST = SGST = ■240 / 2 = ■120 each
Total paid by consumer = 4800 + 240 = ■5,040
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ICSE Class 10 Mathematics | GST Chapter - Question Bank with Solutions
SECTION B: INTERMEDIATE & LONG ANSWER QUESTIONS (3–5 Marks)
These include supply chain, multiple items, and ITC – frequently asked in boards.
Q4. Mrs. Arora bought the following articles from a departmental store:
[Link]. Item Marked Price (■) GST Rate Discount (■)
1 Hair Oil 1,200 18% 100
2 Cashew Nuts 600 12% —
Find: (a) Total GST paid (b) Total bill amount including GST.
Solution:
For Hair Oil:
SP excl. GST = 1200 – 100 = ■1,100
GST @ 18% = (18/100) × 1100 = ■198
For Cashew Nuts:
SP excl. GST = ■600 (no discount)
GST @ 12% = (12/100) × 600 = ■72
(a) Total GST paid = 198 + 72 = ■270
(b) Total Bill = (1100 + 198) + (600 + 72) = ■1,970
Q5. (Previous Year Pattern - Supply Chain & ITC) A manufacturer sells an article to a wholesaler for
■25,000 (excluding GST). The wholesaler marks it up by 20% and sells to a retailer at 10% discount on
marked price. The retailer sells to consumer at 5% profit on his cost price (incl. GST). GST rate is 12%
throughout. Assuming all transactions are intra-state:
(i) Find the marked price of the wholesaler.
(ii) Find the price at which retailer buys (incl. GST).
(iii) Calculate GST paid by wholesaler to government (after ITC).
(iv) If retailer sells to consumer, find total GST paid by consumer.
Solution:
Manufacturer to Wholesaler:
CP to wholesaler (excl. GST) = ■25,000
GST paid by wholesaler on purchase = 12% of 25000 = ■3,000 (this is his ITC)
Wholesaler calculations:
Marked Price (MP) by wholesaler = 25000 + 20% of 25000 = 25000 + 5000 = ■30,000
Discount = 10% of 30000 = ■3,000
SP to retailer (excl. GST) = 30000 – 3000 = ■27,000
GST collected by wholesaler = 12% of 27000 = ■3,240
Net GST payable by wholesaler = GST collected – ITC = 3240 – 3000 = ■240
(iii) GST paid by wholesaler = ■240
Retailer to Consumer:
Retailer's CP (incl. GST) = 27000 + 3240 = ■30,240
Retailer sells at 5% profit on CP: SP excl. GST = 30240 + (5% of 30240) = 30240 + 1512 = ■31,752
GST collected from consumer = 12% of 31752 = ■3,810.24 ≈ ■3,810
(iv) Total GST paid by consumer = ■3,810 (approx)
Note: In board exams, they usually ask specific parts like GST paid by a particular person or total to consumer. ITC is
key concept.
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ICSE Class 10 Mathematics | GST Chapter - Question Bank with Solutions
SECTION C: COMPETENCY-BASED & APPLICATION QUESTIONS
(Higher Order Thinking)
These test application, analysis, and real-life scenarios – increasingly important in recent boards.
Q6. (Competency-Based MCQ) The manufacturing cost of an item is ■900. The manufacturer marked up
the price by 60% and then sold at a discount of 10%. A consumer buys 10 such items when GST rate is
10%. The GST paid by the consumer is:
(a) ■648 (b) ■1,000 (c) ■1,296 (d) ■1,425
Solution & Explanation:
CP of manufacturer = ■900
Marked Price = 900 + 60% of 900 = 900 + 540 = ■1,440
Discounted Price per item = 1440 – 10% of 1440 = 1440 – 144 = ■1,296
For 10 items: Discounted value = 10 × 1296 = ■12,960
GST @ 10% = (10/100) × 12960 = ■1,296
Correct Option: (c) ■1,296
This tests understanding that GST is on discounted price and total transaction value for multiple items.
Q7. A dealer in Delhi buys an article printed at ■24,000 from a wholesaler in Mumbai (inter-state). He
sells it to a consumer in Delhi at 15% profit on cost price. GST rate is 18%. Find:
(i) The price at which dealer buys the article (incl. IGST).
(ii) Selling price excluding GST.
(iii) Total GST paid by the consumer (CGST + SGST).
Solution:
Since inter-state purchase: IGST @ 18% applies.
(i) IGST on purchase = 18% of 24000 = ■4,320
Cost to dealer (incl. IGST) = 24000 + 4320 = ■28,320
(ii) SP excl. GST = CP + 15% profit = 28320 + (15% of 28320) = 28320 + 4248 = ■32,568
(iii) GST on sale (intra-state now) = 18% of 32568 = ■5,862.24 ≈ ■5,862
CGST + SGST = ■5,862 (split equally)
Key Competency: Understand when IGST vs CGST+SGST applies based on location of buyer/seller.
Q8. (Case Study / Competency-Based) Rahul runs a small electronics shop. He buys a laptop from a
distributor in the same state for ■45,000 (excl. GST). GST rate on laptops is 18%. He sells it to a
customer at a marked price of ■55,000 after giving 5% discount. Calculate:
(a) GST paid by Rahul on purchase (ITC available).
(b) Discounted selling price.
(c) GST collected from customer.
(d) Net GST payable by Rahul to the government.
Solution:
(a) ITC (GST on purchase) = 18% of 45000 = ■8,100
(b) Discount = 5% of 55000 = ■2,750
Discounted SP (excl. GST) = 55000 – 2750 = ■52,250
(c) GST collected = 18% of 52250 = ■9,405
(d) Net GST payable = GST collected – ITC = 9405 – 8100 = ■1,305
This type of question tests ITC concept which is crucial for business-related competency questions.
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ICSE Class 10 Mathematics | GST Chapter - Question Bank with Solutions
SECTION D: MORE EXPECTED & PREVIOUS YEAR STYLE QUESTIONS
Q9. A retailer buys an article at a discount of 15% on the printed price from a wholesaler. The printed
price is ■8,000. He marks the article at 20% above the cost price and sells it to a consumer at 10%
discount. GST rate is 12%. Find the total amount paid by the consumer.
Solution:
Printed price = ■8,000
Retailer's CP (excl. GST) = 8000 – 15% of 8000 = 8000 – 1200 = ■6,800
GST paid on purchase (ITC) = 12% of 6800 = ■816 (not asked directly)
Marked Price by retailer = 6800 + 20% of 6800 = 6800 + 1360 = ■8,160
Discount to consumer = 10% of 8160 = ■816
SP excl. GST to consumer = 8160 – 816 = ■7,344
GST @ 12% = (12/100) × 7344 = ■881.28 ≈ ■881
Total paid by consumer = 7344 + 881 = ■8,225 (approx)
Q10. Shashi buys goods worth ■7,000 from a grocery store. She gets a membership discount of 15% on
■5,000 worth of goods. GST charged is 18%. Find the total amount she has to pay.
Solution:
Goods without discount = 7000 – 5000 = ■2,000
Discount on ■5,000 = 15% of 5000 = ■750
Total discounted value = 2000 + (5000 – 750) = 2000 + 4250 = ■6,250
GST @ 18% = (18/100) × 6250 = ■1,125
Total amount = 6250 + 1125 = ■7,375
Q11. (Competency-Based - Multi-Concept) An article is marked at ■15,000. A dealer sells it to a
consumer at 10% profit. GST is 12%. If the transaction is intra-state, find:
(i) Selling price excluding GST
(ii) Total GST paid by consumer
(iii) CGST and SGST components
Solution:
(i) SP excl. GST = 15000 + 10% of 15000 = 15000 + 1500 = ■16,500
(ii) GST = 12% of 16500 = ■1,980
(iii) CGST = SGST = 1980 / 2 = ■990 each
Total bill = 16500 + 1980 = ■18,480
EXAM TIPS FOR GST QUESTIONS
1. Always read whether the transaction is intra-state or inter-state to decide CGST+SGST or IGST.
2. GST is calculated on the price after discount (transaction value).
3. In supply chain questions, clearly show ITC calculation – this carries marks.
4. Show all steps: Discount → SP excl. GST → GST amount → CGST/SGST split → Total bill.
5. For competency questions, identify who pays what and net tax to government.
6. Round off sensibly if needed, but prefer exact fractions where possible.
7. Practice bill format questions – present neatly in tables if asked.
8. Expected marks distribution: 1 MCQ (1 mark) + 1-2 long questions (3-5 marks total).
Disclaimer & Sources: This material is prepared for educational purposes based on publicly shared patterns from ICSE previous years
(2018 onwards when GST was included), important question compilations (Oswal, EduRev, etc.), and standard textbook styles (Selina
Concise, ML Aggarwal). It does not reproduce any single copyrighted paper verbatim. For official previous year question papers, visit
[Link] or authorized publishers. Best of luck for your ICSE Board Exams 2026!
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