wayground logo

Free Printable Worksheets

Font size

S
M
L
XL
Worksheets

GB MATHS.1. GOODS & SERVICE TAX

Total questions: 87

Worksheet time: 44mins

Name
Class
Date
1.

The full form of GST is :

a)

Government Service Tax

b)

Goods and Services Tax

c)

Government Sales Tax

d)

None of these

2.

IGST is charged on :

a)

interstate transaction

b)

intrastate transaction

c)

both (a) and (b)

d)

none of these

3.

ITC stands for :

a)

Income Tax Calculations

b)

Input Tax Credit

c)

Instant Tax Credit

d)

none of these

4.

GST is :

a)

a direct tax

b)

an indirect tax

c)

both (a) and (b)

d)

neither (a) nor (b)

5.

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

a)

CGST

b)

SGST

c)

IGST

d)

All of these

6.

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 :

a)

₹704

b)

₹896

c)

₹848

d)

none of these

7.

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

a)

₹7,200

b)

₹14,400

c)

₹6,400

d)

nil

8.

A dealer in Mumbai sold a washing machine to a consumer in Mumbai for ₹18,000. If the rate of GST is 18%, then SGST is :

a)

₹1,620

b)

₹3,240

c)

nil

d)

none of these

9.

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

a)

₹154

b)

₹308

c)

₹30.80

d)

₹15.40

10.

A dealer in Agra bought some goods worth ₹12,000. If the rate of GST is 18%, then the amount paid by the dealer is :

a)

₹14,000

b)

₹14,160

c)

₹15,000

d)

₹16,180

11.

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

a)

₹2520

b)

₹5040

c)

nil

d)

none of these

12.

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 :

a)

₹1,400

b)

₹1,350

c)

₹1,300

d)

₹2,700

13.

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 :

a)

₹5,760

b)

₹2,880

c)

nil

d)

₹7,200

14.

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 :

a)

₹5040

b)

₹6100

c)

₹6272

d)

₹6160

15.

Goods from Delhi are sold to Ranchi (Jharkhand) for ₹20,000 and then from Ranchi to Cuttack (Odisha). If the rate of GST is 18%, and the profit made at Ranchi is ₹5,000, then the net GST payable by the dealer in Ranchi is :

a)

₹1000

b)

₹900

c)

₹850

d)

₹875

16.

Goods from Delhi are sold to Ranchi (Jharkhand) for ₹20,000 and then from Ranchi to Cuttack (Odisha). If the rate of GST is 18%, and the profit made at Ranchi is ₹5,000, then the cost of goods at Cuttack is :

a)

₹26,250

b)

₹27,800

c)

₹29,500

d)

₹31,200

17.

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 :GST paid by dealer is :

a)

₹120

b)

₹240

c)

₹144

d)

₹288

18.

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 :The amount paid by the customer to buy the item is :

a)

₹1200

b)

₹1300

c)

₹1344

d)

₹1350

19.

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 ₹5000. If the rate of GST is 12%, then SGST paid by B is :

a)

₹300

b)

₹360

c)

₹400

d)

₹425

20.

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 ₹5000. If the rate of GST is 12%, then Total CGST is :

a)

₹2600

b)

₹2700

c)

₹3300

d)

₹3500

21.

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 the amount paid by the Mr Gupta for the delux room is :

a)

₹1700

b)

₹1792

c)

₹1800

d)

₹1850

22.

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 the extra GST Mr Gupta paid for the room is :

a)

₹257

b)

₹280

c)

₹300

d)

₹425

23.

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 the amount of input CGST for the dealer is :

a)

₹2250

b)

₹4500

c)

₹5000

d)

nil

24.

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 the amount of GST payable by the dealer to the government is :

a)

₹2250

b)

₹900

c)

₹450

d)

nil

25.

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 the amount that the consumer has to pay for the music system is :

a)

₹30,000

b)

₹32,700

c)

₹35,400

d)

₹36,000

26.

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

a)

A is true, R is false

b)

A is false, R is true

c)

Both A and R are true

d)

Both A and R are false.

27.

Assertion (A): GST payable = Output GST + ITC Reason (R): Input Tax Credit (ITC) is a provision of reducing the GST already paid on inputs to avoid the cascading of taxes.

a)

A is true, R is false

b)

A is false, R is true

c)

Both A and R are true

d)

Both A and R are false.

28.

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.

a)

A is true, R is false

b)

A is false, R is true

c)

Both A and R are true

d)

Both A and R are false.

29.

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

a)

₹1800

b)

₹0

c)

₹1080

d)

₹1440

30.

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

a)

₹1080

b)

₹540

c)

₹2160

d)

₹720

31.

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

a)

₹1080

b)

₹540

c)

₹2160

d)

₹720

32.

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%, what is the tax liability of the retailer B?

a)

₹600

b)

₹720

c)

₹120

d)

₹480

33.

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%, what is the IGST charged from the consumer?

a)

₹2970

b)

₹0

c)

₹1485

d)

₹3960

34.

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%, what is the CGST charged from the consumer?

a)

₹1485

b)

₹2970

c)

₹0

d)

₹990

35.

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%, what is the SGST charged from the consumer?

a)

₹1485

b)

₹2970

c)

₹0

d)

₹990

36.

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%, what is the total amount of the bill?

a)

₹19425

b)

₹16500

c)

₹25950

d)

₹22500

37.

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%, what is the IGST charged from the end-user?

a)

₹5600

b)

₹4480

c)

₹7000

d)

₹3500

38.

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%, what is the SGST charged from the end-user?

a)

₹2800

b)

₹0

c)

₹5600

d)

₹2240

39.

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%, what is the total amount of the bill?

a)

₹20000

b)

₹25600

c)

₹27000

d)

₹22500

40.

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%, what is the amount of Input CGST for the dealer? (Assume all transactions take place in the same state.)

a)

₹2250

b)

₹1125

c)

₹2700

d)

₹1350

41.

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%, what is the amount of Input SGST for the dealer? (Assume all transactions take place in the same state.)

a)

₹2250

b)

₹1125

c)

₹2700

d)

₹1350

42.

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%, what is the amount that the consumer has to pay for the music system? (Assume all transactions take place in the same state.)

a)

₹35400

b)

₹30000

c)

₹29500

d)

₹32500

43.

A registered computer engineer provides computer maintenance services to five different companies. Company C1 has service costs of ₹8200 with a 30% discount. If the rate of GST is 18%, what is the output GST for the computer engineer for company C1? (Assume all transactions take place in the same state.)

a)

₹1035

b)

₹1470

c)

₹1890

d)

₹1260

44.

A registered computer engineer provides computer maintenance services to five different companies. Company C2 has service costs of ₹12100 with a 25% discount. If the rate of GST is 18%, what is the output GST for the computer engineer for company C2? (Assume all transactions take place in the same state.)

a)

₹1635.50

b)

₹1,633.50

c)

₹1080.50

d)

₹1450.50

45.

A registered computer engineer provides computer maintenance services to five different companies. Company C3 has service costs of ₹13600 with a 20% discount. If the rate of GST is 18%, what is the output GST for the computer engineer for company C3? (Assume all transactions take place in the same state.)

a)

₹1,958.40

b)

₹1450.50

c)

₹1080

d)

₹1635

46.

Mr. Kumar, a registered dealer, purchased goods worth ₹4000 from a dealer within the same state. If the rate of GST is 18%, what is the Input CGST?

a)

₹360

b)

₹720

c)

₹180

d)

₹540

47.

Mr. Kumar, a registered dealer, purchased goods worth ₹4000 from a dealer within the same state. If the rate of GST is 18%, what is the Input SGST?

a)

₹360

b)

₹720

c)

₹180

d)

₹540

48.

A registered computer engineer provides computer maintenance services to five different companies. Company C₄ has service costs of ₹8000 with a 15% discount. If the rate of GST is 18%, what is the output GST for the computer engineer for company C₄? (Assume all transactions take place in the same state.)

a)

₹1224

b)

₹1440

c)

₹720

d)

₹918

49.

A registered computer engineer provides computer maintenance services to five different companies. Company C₅ has service costs of ₹12500 with a 10% discount. If the rate of GST is 18%, what is the output GST for the computer engineer for company C₅? (Assume all transactions take place in the same state.)

a)

₹2025

b)

₹2250

c)

₹1125

d)

₹1620

50.

Mr. Kumar, a registered dealer, purchased goods worth ₹4000 from a dealer within the same state and sold these goods to Mr. Dev within the same state for ₹5000. If the rate of GST is 18%, what is the Output CGST by Mr. Kumar?

a)

₹450

b)

₹900

c)

₹225

d)

₹675

51.

Mr. Kumar, a registered dealer, purchased goods worth ₹4000 from a dealer within the same state and sold these goods to Mr. Dev within the same state for ₹5000. If the rate of GST is 18%, what is the Output SGST by Mr. Kumar?

a)

₹450

b)

₹900

c)

₹225

d)

₹675

52.

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. What is the CGST payable by the shopkeeper to the Government, assuming all transactions are intrastate?

a)

₹128

b)

₹320

c)

₹512

d)

₹256

53.

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. What is the SGST payable by the shopkeeper to the Government, assuming all transactions are intrastate?

a)

₹640

b)

₹128

c)

₹512

d)

₹256

54.

A wholesaler buys a machine from the manufacturer for ₹25000 and sells it to a retailer at a 10% discount on the marked price, after purchasing it at a 20% discount on the marked price. If the rate of GST is 18% and all transactions occur within the same state, what is the marked price of the machine?

a)

₹31250

b)

₹30000

c)

₹32000

d)

₹31000

55.

A wholesaler buys a machine from the manufacturer for ₹25000 and sells it to a retailer at a 10% discount on the marked price, after purchasing it at a 20% discount on the marked price. If the rate of GST is 18% and all transactions occur within the same state, what is the CGST payable by the wholesaler to the Government?

a)

₹202.50

b)

₹1012.50

c)

₹281.25

d)

₹1125.90

56.

A wholesaler buys a machine from the manufacturer for ₹25000 and sells it to a retailer at a 10% discount on the marked price, after purchasing it at a 20% discount on the marked price. If the rate of GST is 18% and all transactions occur within the same state, what is the SGST payable by the wholesaler to the Government?

a)

₹281.25

b)

₹101.250

c)

₹225.00

d)

₹112.50

57.

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 all transactions occur within the same state, what is the total CGST received by the Government on the sale of this dish washer from the manufacturer to the consumer?

a)

₹1260

b)

₹1,320

c)

₹630

d)

₹1890

58.

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 all transactions occur within the same state, what is the total SGST received by the Government on the sale of this dish washer from the manufacturer to the consumer?

a)

₹1260

b)

₹2520

c)

₹630

d)

₹1890

59.

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

a)

₹252

b)

₹1136.25

c)

₹1820

d)

₹910

60.

A shopkeeper bought an air conditioner at a discount of 20% from a wholesaler. The printed price of the air conditioner is ₹28000. The shopkeeper sells it to a consumer at a discount of 10% on the printed price. If the GST rate is 18%, what is the total amount paid by the consumer for the air conditioner?

a)

₹29700

b)

₹25200

c)

₹26460

d)

₹29,736

61.

A dealer in Paros (Gujarat) purchased goods worth ₹6000. Mr. Paresh sells it to a consumer Mrs. Gupta at a profit of ₹400. If the rate of GST is 18% and all transactions are intrastate, what is the ITC for Mr. Shah?

a)

₹1080

b)

₹540

c)

₹2160

d)

₹720

62.

A dealer in Paros (Gujarat) purchased goods worth ₹6000. Mr. Paresh sells it to a consumer Mrs. Gupta at a profit of ₹400. If the rate of GST is 18% and all transactions are intrastate, what is the Input Tax payable by Mr. Paresh?

a)

₹1080

b)

₹540

c)

₹2160

d)

₹1620

63.

A dealer in Paros (Gujarat) purchased goods worth ₹6000. Mr. Paresh sells it to a consumer Mrs. Gupta at a profit of ₹400. If the rate of GST is 18% and all transactions are intrastate, what is the total cost price of the article for Mrs. Gupta?

a)

₹7560

b)

₹6400

c)

₹6800

d)

₹7200

64.

A dealer in Paros (Gujarat) purchased goods worth ₹6000. Mr. Paresh sells it to a consumer Mrs. Gupta at a profit of ₹400. If the rate of GST is 18% and all transactions are intrastate, what is the Output GST for Mrs. Gupta?

a)

₹0

b)

₹576

c)

₹1152

d)

₹288

65.

A registered dealer Ms. Aniket and Sons Ltd. purchased goods for ₹240000 and sold them for ₹275000 within the state. If the GST rate is 18%, what is the net CGST payable by the dealer?

a)

₹6300

b)

₹3150

c)

₹12600

d)

₹4500

66.

A registered dealer Ms. Aniket and Sons Ltd. purchased goods for ₹240000 and sold them for ₹275000 within the state. If the GST rate is 18%, what is the net SGST payable by the dealer?

a)

₹6300

b)

₹3150

c)

₹12600

d)

₹4500

67.

Mr. Batra, a registered dealer in Hisar (Haryana), purchased blankets worth ₹20000. He sold 50% of these blankets to a dealer in Panipat (Haryana) for ₹13000, and the rest of the goods remain in his stock. If the rate of GST is 5%, what is the excess credit of CGST to be carried forward?

a)

₹0

b)

₹500

c)

₹1000

d)

₹175

68.

Mr. Batra, a registered dealer in Hisar (Haryana), purchased blankets worth ₹20000. He sold 50% of these blankets to a dealer in Panipat (Haryana) for ₹13000, and the rest of the goods remain in his stock. If the rate of GST is 5%, what is the excess credit of SGST to be carried forward?

a)

₹250

b)

₹500

c)

₹125

d)

₹175

69.

A wholesaler in Mumbai (Maharashtra) sold a watch (MP ₹22000) to a dealer in Indore (Madhya Pradesh) for ₹5000. If the rate of GST is 18%, what is the net IGST payable by the dealer in Indore?

a)

₹900

b)

₹1800

c)

₹450

d)

₹3600

70.

A wholesaler (Rajasthan) purchased a vintage clock for ₹2000 and supplied it to a dealer in Ratlam (Madhya Pradesh) 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%, what is the net IGST payable by the Ratlam dealer?

a)

₹360

b)

₹108

c)

₹180

d)

₹540

71.

A wholesaler (Rajasthan) purchased a vintage clock for ₹2000 and supplied it to a dealer in Ratlam (Madhya Pradesh) 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%, what is the total cost of the clock for the end-user in Delhi?

a)

₹3540

b)

₹3000

c)

₹540

d)

₹940

72.

A registered dealer purchased garments worth ₹25000 from a manufacturer in the same state. The value of his supplies in interstate transactions was ₹30000. He sold the remaining stock for ₹26000 within the state. If the net IGST, CGST, and SGST payable by him is ₹0, what is the GST rate?

a)

12%

b)

18%

c)

5%

d)

28%

73.

A furniture dealer in Delhi supplied goods worth ₹45000 to a dealer in Chennai and sold goods worth ₹80000 in retail within Delhi. The total value of his receipts was ₹80000. If he purchases his entire stock from a manufacturer in Delhi, what is the net IGST payable by him if the rate of GST is 12%?

a)

₹5400

b)

₹2700

c)

₹0

d)

₹9600

74.

A furniture dealer in Delhi supplied goods worth ₹45000 to a dealer in Chennai and sold goods worth ₹80000 in retail within Delhi. The total value of his receipts was ₹80000. If he purchases his entire stock from a manufacturer in Delhi, what is the net CGST payable by him if the rate of GST is 12%?

a)

₹4800

b)

₹2400

c)

₹0

d)

₹7200

75.

A furniture dealer in Delhi supplied goods worth ₹45000 to a dealer in Chennai and sold goods worth ₹80000 in retail within Delhi. The total value of his receipts was ₹80000. If he purchases his entire stock from a manufacturer in Delhi, what is the net SGST payable by him if the rate of GST is 12%?

a)

₹4800

b)

₹2400

c)

₹0

d)

₹7200

76.

A dealer in Delhi supplied several items to another dealer in Delhi. The items fall into different GST slabs: Item A (40 pieces, MRP ₹100, 15% discount, 8% GST), Item B (50 pieces, MRP ₹80, 20% discount, 12% GST), Item C (150 pieces, MRP ₹40, 10% discount, 18% GST), and Item D (160 pieces, MRP ₹50, 5% discount, 5% GST). What is the total amount of the bill?

a)

₹21,608

b)

₹31825

c)

₹29550

d)

₹27200

77.

A cycle manufacturer in Ghaziabad (UP) sold a cycle to a dealer in Agra (UP) for ₹16000. The cycle was then sold to a dealer in Ujjain (MP) for ₹17500. If the GST rate for the cycle is 12%, what is the net IGST payable at Agra?

a)

₹0

b)

₹2100

c)

₹1800

d)

₹300

78.

A dealer supplied electrical items worth ₹170000 in interstate transactions and worth another ₹30000 in transactions within the state. The total value of his receipts of goods/services within the state was ₹180000. If the rate of GST is 18%, what is the net IGST payable by the dealer?

a)

₹30600

b)

₹5400

c)

₹25200

d)

₹0

79.

A dealer supplied electrical items worth ₹170000 in interstate transactions and worth another ₹30000 in transactions within the state. The total value of his receipts of goods/services within the state was ₹180000. If the rate of GST is 18%, what is the net CGST payable by the dealer?

a)

₹2700

b)

₹5400

c)

₹0

d)

₹8100

80.

A dealer supplied electrical items worth ₹170000 in interstate transactions and worth another ₹30000 in transactions within the state. The total value of his receipts of goods/services within the state was ₹180000. If the rate of GST is 18%, what is the net CGST payable by the dealer?

a)

₹2700

b)

₹5400

c)

₹0

d)

₹8100

81.

A dealer supplied automobile spare parts worth ₹70000 in interstate transactions and worth another ₹50000 in transactions within the state. The total value of his receipts of spare parts in interstate transactions was ₹100000. If the rate of GST is 28%, what is the net SGST payable by the dealer?

a)

₹2700

b)

₹5600

c)

₹0

d)

₹7000

82.

A dealer supplied automobile spare parts worth ₹70000 in interstate transactions and worth another ₹50000 in transactions within the state. The total value of his receipts of spare parts in interstate transactions was ₹100000. If the rate of GST is 28%, what is the net IGST payable by the dealer?

a)

₹19600

b)

₹8400

c)

₹28000

d)

₹0

83.

A dealer supplied automobile spare parts worth ₹70000 in interstate transactions and worth another ₹50000 in transactions within the state. The total value of his receipts of spare parts in interstate transactions was ₹100000. If the rate of GST is 28%, what is the net CGST payable by the dealer?

a)

₹7000

b)

₹14000

c)

₹0

d)

₹21000

84.

A dealer supplied automobile spare parts worth ₹70000 in interstate transactions and worth another ₹50000 in transactions within the state. The total value of his receipts of spare parts in interstate transactions was ₹100000. If the rate of GST is 28%, what is the net SGST payable by the dealer?

a)

₹7000

b)

₹14000

c)

₹0

d)

₹21000

85.

A manufacturing company in Faridabad (Haryana) marks a machine at ₹24000. It sells a machine to a dealer in Kerala 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%, what is the net IGST payable by the dealer?

a)

₹0

b)

₹2400

c)

₹2160

d)

₹2880

86.

A manufacturing company in Faridabad (Haryana) marks a machine at ₹24000. It sells a machine to a dealer in Kerala 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%, what is the net CGST payable by the dealer?

a)

₹1080

b)

₹1,296

c)

₹0

d)

₹1620

87.

A manufacturing company in Faridabad (Haryana) marks a machine at ₹24000. It sells a machine to a dealer in Kerala 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%, what is the net SGST payable by the dealer?

a)

₹1080

b)

₹2160

c)

₹0

d)

₹1620