WorksheetsGB MATHS.1. GOODS & SERVICE TAX
Total questions: 87
Worksheet time: 44mins
The full form of GST is :
Government Service Tax
Goods and Services Tax
Government Sales Tax
None of these
IGST is charged on :
interstate transaction
intrastate transaction
both (a) and (b)
none of these
ITC stands for :
Income Tax Calculations
Input Tax Credit
Instant Tax Credit
none of these
GST is :
a direct tax
an indirect tax
both (a) and (b)
neither (a) nor (b)
GST which is collected by the state government for intrastate transaction is known as :
CGST
SGST
IGST
All of these
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 :
₹704
₹896
₹848
none of these
For a transaction of ₹80,000 in Delhi, if GST rate is 18%, then SGST is :
₹7,200
₹14,400
₹6,400
nil
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 :
₹1,620
₹3,240
nil
none of these
The printed price of an article is ₹3080. If the rate of GST is 10%, then the GST charged is :
₹154
₹308
₹30.80
₹15.40
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 :
₹14,000
₹14,160
₹15,000
₹16,180
In a transaction from Delhi to Lucknow, MRP = ₹10,000, discount = 10%, GST = 28%. Here IGST is :
₹2520
₹5040
nil
none of these
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 :
₹1,400
₹1,350
₹1,300
₹2,700
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 :
₹5,760
₹2,880
nil
₹7,200
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 :
₹5040
₹6100
₹6272
₹6160
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 :
₹1000
₹900
₹850
₹875
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 :
₹26,250
₹27,800
₹29,500
₹31,200
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 :
₹120
₹240
₹144
₹288
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 :
₹1200
₹1300
₹1344
₹1350
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 :
₹300
₹360
₹400
₹425
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 :
₹2600
₹2700
₹3300
₹3500
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 :
₹1700
₹1792
₹1800
₹1850
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 :
₹257
₹280
₹300
₹425
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 :
₹2250
₹4500
₹5000
nil
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 :
₹2250
₹900
₹450
nil
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 :
₹30,000
₹32,700
₹35,400
₹36,000
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 is true, R is false
A is false, R is true
Both A and R are true
Both A and R are false.
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 is true, R is false
A is false, R is true
Both A and R are true
Both A and R are false.
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 is true, R is false
A is false, R is true
Both A and R are true
Both A and R are false.
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?
₹1800
₹0
₹1080
₹1440
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?
₹1080
₹540
₹2160
₹720
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?
₹1080
₹540
₹2160
₹720
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?
₹600
₹720
₹120
₹480
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?
₹2970
₹0
₹1485
₹3960
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?
₹1485
₹2970
₹0
₹990
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?
₹1485
₹2970
₹0
₹990
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?
₹19425
₹16500
₹25950
₹22500
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?
₹5600
₹4480
₹7000
₹3500
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?
₹2800
₹0
₹5600
₹2240
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?
₹20000
₹25600
₹27000
₹22500
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.)
₹2250
₹1125
₹2700
₹1350
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.)
₹2250
₹1125
₹2700
₹1350
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.)
₹35400
₹30000
₹29500
₹32500
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.)
₹1035
₹1470
₹1890
₹1260
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.)
₹1635.50
₹1,633.50
₹1080.50
₹1450.50
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.)
₹1,958.40
₹1450.50
₹1080
₹1635
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?
₹360
₹720
₹180
₹540
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?
₹360
₹720
₹180
₹540
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.)
₹1224
₹1440
₹720
₹918
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.)
₹2025
₹2250
₹1125
₹1620
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?
₹450
₹900
₹225
₹675
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?
₹450
₹900
₹225
₹675
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?
₹128
₹320
₹512
₹256
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?
₹640
₹128
₹512
₹256
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?
₹31250
₹30000
₹32000
₹31000
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?
₹202.50
₹1012.50
₹281.25
₹1125.90
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?
₹281.25
₹101.250
₹225.00
₹112.50
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?
₹1260
₹1,320
₹630
₹1890
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?
₹1260
₹2520
₹630
₹1890
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?
₹252
₹1136.25
₹1820
₹910
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?
₹29700
₹25200
₹26460
₹29,736
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?
₹1080
₹540
₹2160
₹720
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?
₹1080
₹540
₹2160
₹1620
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?
₹7560
₹6400
₹6800
₹7200
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?
₹0
₹576
₹1152
₹288
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?
₹6300
₹3150
₹12600
₹4500
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?
₹6300
₹3150
₹12600
₹4500
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?
₹0
₹500
₹1000
₹175
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?
₹250
₹500
₹125
₹175
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?
₹900
₹1800
₹450
₹3600
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?
₹360
₹108
₹180
₹540
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?
₹3540
₹3000
₹540
₹940
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?
12%
18%
5%
28%
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%?
₹5400
₹2700
₹0
₹9600
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%?
₹4800
₹2400
₹0
₹7200
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%?
₹4800
₹2400
₹0
₹7200
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?
₹21,608
₹31825
₹29550
₹27200
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?
₹0
₹2100
₹1800
₹300
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?
₹30600
₹5400
₹25200
₹0
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?
₹2700
₹5400
₹0
₹8100
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?
₹2700
₹5400
₹0
₹8100
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?
₹2700
₹5600
₹0
₹7000
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?
₹19600
₹8400
₹28000
₹0
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?
₹7000
₹14000
₹0
₹21000
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?
₹7000
₹14000
₹0
₹21000
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?
₹0
₹2400
₹2160
₹2880
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?
₹1080
₹1,296
₹0
₹1620
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?
₹1080
₹2160
₹0
₹1620
