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1, An article is marked at © 15000, A dealer sells it to a consumer at 10% profit, If the rate
of GST is 12%, fine;
(0) the selling price (excluding tax) of the article
(id) the amount of tax (under GST) paid by the consumer,
(iii) the total amount paid by the consumer
2 ‘a shopkeeper buy goods worth © 4000 and sells these at a profit of 20% to a consumer
the same state. If GST is charged at 5%, find:
() the selling price (excluding tax) of the goods,
(ii) CGST paid by the consumer,
(iil) SGST paid by the consumer,
(iv) the total amount paid by the consumer,
3, Mr, Bedi visits the market and buys the following articles:
Medicines costing %950, GST @ 5%
A pair of shoes costing %3000, GST © 11’
A laptop bag costing £1000 with a discount of 30%, GST @ 18%
(i) Calculate the total amount of GST paid.
(ii) The total bill amount including GST paid by Mn Bedi (2020)
. A shopkeeper buys an article from a wholesaler for & 20000 and sells it to a consumer
at 10% profit, If the rate of GST is 12%, find the tax liability of the shopkeeper.
A dealer buys an article for ¥ 6000 from a wholesaler. The dealer sells the article to a
consumer at 15% profit. If the sales are intra-state and the rate of GST is 18%, find
(i) input CGST and input paid by the dealer
(ii) output CGST and output SGST collected by the dealer
(iii) the net CGST and SGST paid by the dealer
(iv) the total amount paid by the consumer,
A manufacturer buys raw material worth % 7500 paying, GST at the rate of 5%. He sells
the finished product to a dealer at 40% profit. If the purchase and the sale both are
intra-state and the rate of GST for the finished product is 12%, find:
(i) the input tax (under GST) paid by the manufacturer,
(ii) the output tax (under GST) collected by the manufacturer.
(iii) the tax (under GST) paid by the manufacturer to the Central and State:
Governments.
(iv) the amount paid by
A manufacturer sells a T.V. to.a dealer for 218000
at a profit of %1500. If the sales are intra-state and the
(i) the amount of GST paid by the dealer to the State Government.
(i) 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 T.V.
shopkeeper bu} ‘a camera at a discount of 20% fro
: the camera a £1600. The shopkeeper sells it to a consume
{ 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.
the dealer for the finished product.
and the dealer sells it to a consumer
rate of GST is 12%, find:
ym a wholesaler, the printed price
at the printed price.i Government.
(iii) GST received by the State
(iv) the amount at which the consumer bought the sil
i 2 e wl
9. A dealer buys an article at a discount of 30% from
being i at a discount
i . The dealer sells it to a consumer at a di
If the sal {ntra-state and the rate of GST is 5%, find
( the amount paid by the consumer for the article,
(ii) the tax (under GST) paid by the dealer to the Stat
(ii) the amount of tax (under GST) received by the
10. The printed price of an article is £50000, The whol
a shopkeeper. The shopkeeper sells the article to a
price. If the sales are intra-state and the rate of GST
(0 the amount inclusive of tax (under GST)
article.
(i the amount paid by the consumer for the
(iii) the amount of tax (under GST) paid by the
(iv) the amount of tax (under GST) received by
1. A retailer buys a T.V. from a wholesaler for €40
above his cost price and sells it to a consumer a
ler, the marked price
on the marked price
(@ the amount of tax (under GST) paid by the shopkeeper to the St
(iii) the amount of tax (under GST) received by the Central Govern
y, 8: The printed price of an article is £40000. A wholesaler in Uttar Pradesh bi
from a manufacturer in Gujarat at a discount of 10% on the printed price. h
sells the article to a retailer in Himachal at 5% above the printed price. If th
GST on the article is 18%, find:
( the amount inclusive of tax (under GST) paid by the wholesaler for the a
@) the amount inclusive of tax (under GST) paid by the retailer for the article
(iti) the amount of tax (under GST) paid by the wholesaler to the Central Government.
ie (io) the amount of tax (under GST) received by the Central Government,
+ 14 A dealer in Delhi buys an article for % 16000 from a i i
atticle to a consumer in Rajasthan at a profit of 25%, cee of cr a ee
(9 the tax (under GST) paid by the wholesaler to Governments, ay
(@) the tax (under GST) paid by the dealer to the Government,
(iii) the amount which the consumer pay for the article.
5. A shopkeeper in Delhi buys an article at the printed price of % 24000 from a wholesaler
in Mumbai. The shopkeeper sells the article to a consumer in Delhi at a profit of 15%
on the basic cost price. If the rate of GST is 12%, find:
(9 the price inclusive of tax (under GST) at which the shopkeeper bought the article.
ee 5(ii) the amount which the cons
umer
(ii) the amount of tax (under GSt) reer for the article,
received by
eho % y the State Government of Delhi
y the Central Government. F
ia . article
+ 1° <5 20%, the printed price of the article bx aera
eueueiee lesaler in Maharasht ‘oun
re shtra at a di
i € 20000, He sells the article toa consumer in
Jelengana at a discount of 10%,
(i) the tax (under GST) pai done Fane Price. If the rate of GST
wholésaler to 6. is 12%, find:
overnments. ie
(ii) the tax (under GST) paid b:
i C y the di
(i the amount which the consumer Paaee accent
: easier ori P article,
% Det ai turdet uae £5310 which includes 10% rebate
he remaining pie. Fin the hee the marked price and
18,4 shopkeeper buys an article whose list price is 88000 at atin ie
wholesaler Ga article to a consumer at the list bared ob ecenion foes
and the rate of GST is 18% If the shopkeeper pay 2 tn Gander CP of €72 te
State Government, the rate of discount at which he bought th hat Mi tate
article from the
wholesaler.
TM Ace SCE
ses a fan for %1500 from a wholesaler and sells it to a consumer at 10%
A retailer purcha:
profit. If the sales are intra-state and the rate of GST is 12%, then choose the correct answer
from the given four options for questions 1 to 6:
4, The selling price of the fan by the retailer (excluding tax) is
(a = 1500 (b) % 1650 (c) & 1848 (@ & 1800
2, The selling price of the fan including tax (under GST) by the retailer is
(a) = 1650 (b) = 1800 (c) = 1848 (a) = 1830
5, The tax (under GST) paid by the wholesaler to the Central Government is
(a) = 90 (b) %9 (0) 799 (@) & 180
4. The tax (under GST) paid by the retailer to the State Government is
(a) 799 () %9 (c) 18 (@ 198
5, The tax (under GST) received by the Central Government is
(a) %18 (b) %198 (©) 90 Ge
6. The cost of the fan to the consumer inclusive of tax is ea
(a) & 1650 (b) © 1800 pee - the listed price of
A shopkeeper bought a TV from 4 distributor at @ iol ie - iy te ales
% 32000. The shopkeeper sells the TV 18 ee ane er gwer from ene even
intra-state and the rate of GBI is 1670s =t shoots
options for questions 7 to 1: istril i
by the distributor 1S
tax (under GST) PY (@) € 26160
7. The selling price of the TV inelueline
S 6 a 5 a. z 24000 Os Be i
+ erate Government 1S