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Test: Goods and Services Tax - Class 10 MCQ


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20 Questions MCQ Test - Test: Goods and Services Tax

Test: Goods and Services Tax for Class 10 2025 is part of Class 10 preparation. The Test: Goods and Services Tax questions and answers have been prepared according to the Class 10 exam syllabus.The Test: Goods and Services Tax MCQs are made for Class 10 2025 Exam. Find important definitions, questions, notes, meanings, examples, exercises, MCQs and online tests for Test: Goods and Services Tax below.
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Test: Goods and Services Tax - Question 1
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For an intra-state transaction within Delhi, MRP = Rs. 12,000, Discount % = 30%, GST = 18%. What is the amount of the bill?

Detailed Solution for Test: Goods and Services Tax - Question 1

Discount = 30% of 12,000 = (30/100) × 12,000 = Rs. 3,600
Selling price = 12,000 - 3,600 = Rs. 8,400
CGST = 9% of 8,400 = (9/100) × 8,400 = Rs. 756
SGST = 9% of 8,400 = (9/100) × 8,400 = Rs. 756
Amount of Bill = 8,400 + 756 + 756 = Rs. 9,912

Test: Goods and Services Tax - Question 2
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For an inter-state transaction from Delhi to Jaipur, MRP = Rs. 50,000, Discount % = 20%, GST = 28%. What is the IGST amount?

Detailed Solution for Test: Goods and Services Tax - Question 2

Discount = 20% of 50,000 = (20/100) × 50,000 = Rs. 10,000
Selling price = 50,000 - 10,000 = Rs. 40,000
IGST = 28% of 40,000 = (28/100) × 40,000 = Rs. 11,200

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Test: Goods and Services Tax - Question 3
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A computer mechanic in Delhi charges repairing costs from five persons A, B, C, D, E with costs Rs. 5,500 (30% discount), Rs. 6,250 (40% discount), Rs. 4,800 (30% discount), Rs. 7,200 (20% discount), Rs. 3,500 (40% discount). GST = 18%. What is the total money received including GST?

Detailed Solution for Test: Goods and Services Tax - Question 3

For A: Discount = 30% of 5,500 = Rs. 1,650; Selling = 3,850; CGST = 9% = Rs. 346.5; SGST = Rs. 346.5
For B: Discount = 40% of 6,250 = Rs. 2,500; Selling = 3,750; CGST = 9% = Rs. 337.5; SGST = Rs. 337.5
For C: Discount = 30% of 4,800 = Rs. 1,440; Selling = 3,360; CGST = 9% = Rs. 302.4; SGST = Rs. 302.4
For D: Discount = 20% of 7,200 = Rs. 1,440; Selling = 5,760; CGST = 9% = Rs. 518.4; SGST = Rs. 518.4
For E: Discount = 40% of 3,500 = Rs. 1,400; Selling = 2,100; CGST = 9% = Rs. 189; SGST = Rs. 189
Total Selling = 3,850 + 3,750 + 3,360 + 5,760 + 2,100 = Rs. 18,820
Total GST = (346.5 × 2) + (337.5 × 2) + (302.4 × 2) + (518.4 × 2) + (189 × 2) = Rs. 3,387.6
Bill = 18,820 + 3,387.6 = Rs. 22,207.6

Test: Goods and Services Tax - Question 4
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For the following intra-state transaction of goods/services with GST rate 5%: Quantity 18 (MRP Rs. 150 each, 10% discount), 24 (MRP Rs. 240 each, 20% discount), 30 (MRP Rs. 100 each, 30% discount), 12 (MRP Rs. 120 each, 20% discount). What is the amount of the bill?
Detailed Solution for Test: Goods and Services Tax - Question 4

For first: Total MRP = 18 × 150 = Rs. 2,700; Discount = 10% = Rs. 270; Selling = 2,430; CGST = 2.5% = Rs. 60.75; SGST = Rs. 60.75
For second: Total MRP = 24 × 240 = Rs. 5,760; Discount = 20% = Rs. 1,152; Selling = 4,608; CGST = 2.5% = Rs. 115.2; SGST = Rs. 115.2
For third: Total MRP = 30 × 100 = Rs. 3,000; Discount = 30% = Rs. 900; Selling = 2,100; CGST = 2.5% = Rs. 52.5; SGST = Rs. 52.5
For fourth: Total MRP = 12 × 120 = Rs. 1,440; Discount = 20% = Rs. 288; Selling = 1,152; CGST = 2.5% = Rs. 28.8; SGST = Rs. 28.8
Total Selling = 2,430 + 4,608 + 2,100 + 1,152 = Rs. 10,290
Total GST = 60.75 + 60.75 + 115.2 + 115.2 + 52.5 + 52.5 + 28.8 + 28.8 = Rs. 514.5
Bill = 10,290 + 514.5 = Rs. 10,804.5

Test: Goods and Services Tax - Question 5
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For the following inter-state transaction of goods/services with GST rate 18%: Quantity 35 (MRP Rs. 420 each, 10% discount), 47 (MRP Rs. 600 each, 10% discount), 20 (MRP Rs. 350 each, 20% discount). What is the amount of the bill?
Detailed Solution for Test: Goods and Services Tax - Question 5

For first: Total MRP = 35 × 420 = Rs. 14,700; Discount = 10% = Rs. 1,470; Selling = 13,230
For second: Total MRP = 47 × 600 = Rs. 28,200; Discount = 10% = Rs. 2,820; Selling = 25,380
For third: Total MRP = 20 × 350 = Rs. 7,000; Discount = 20% = Rs. 1,400; Selling = 5,600
Total Selling = 13,230 + 25,380 + 5,600 = Rs. 44,210
IGST = 18% of 44,210 = (18/100) × 44,210 = Rs. 7,957.8
Bill = 44,210 + 7,957.8 = Rs. 52,167.8

Test: Goods and Services Tax - Question 6
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For intra-state transaction of goods/services: MRP Rs. 12,000 (30% discount, CGST 6%), Rs. 15,000 (20% discount, CGST 9%), Rs. 9,500 (30% discount, CGST 14%), Rs. 18,000 (40% discount, CGST 2.5%). What is the total CGST?
Detailed Solution for Test: Goods and Services Tax - Question 6

For first: Discount = 30% of 12,000 = Rs. 3,600; Selling = 8,400; CGST = 6% = Rs. 504
For second: Discount = 20% of 15,000 = Rs. 3,000; Selling = 12,000; CGST = 9% = Rs. 1,080
For third: Discount = 30% of 9,500 = Rs. 2,850; Selling = 6,650; CGST = 14% = Rs. 931
For fourth: Discount = 40% of 18,000 = Rs. 7,200; Selling = 10,800; CGST = 2.5% = Rs. 270
Total CGST = 504 + 1,080 + 931 + 270 = Rs. 2,785

Test: Goods and Services Tax - Question 7
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For inter-state transaction of goods/services: MRP Rs. 12,000 (30% discount, IGST 12%), Rs. 15,000 (20% discount, IGST 18%), Rs. 9,500 (30% discount, IGST 28%), Rs. 18,000 (40% discount, IGST 5%). What is the total bill amount?
Detailed Solution for Test: Goods and Services Tax - Question 7

For first: Discount = 30% of 12,000 = Rs. 3,600; Selling = 8,400; IGST = 12% = Rs. 1,008
For second: Discount = 20% of 15,000 = Rs. 3,000; Selling = 12,000; IGST = 18% = Rs. 2,160
For third: Discount = 30% of 9,500 = Rs. 2,850; Selling = 6,650; IGST = 28% = Rs. 1,862
For fourth: Discount = 40% of 18,000 = Rs. 7,200; Selling = 10,800; IGST = 5% = Rs. 540
Total Selling = 8,400 + 12,000 + 6,650 + 10,800 = Rs. 37,850
Total IGST = 1,008 + 2,160 + 1,862 + 540 = Rs. 5,570
Bill = 37,850 + 5,570 = Rs. 43,420

Test: Goods and Services Tax - Question 8
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A dealer in Mumbai supplied items: Rate per piece Rs. 180 (10 pieces, Net discount, SGST 9%), Rs. 260 (20 pieces, 20% discount, SGST 9%), Rs. 310 (30 pieces, Net discount, SGST 9%), Rs. 175 (20 pieces, 30% discount, SGST 9%). Find the total amount of the bill with IGST 18%.
Detailed Solution for Test: Goods and Services Tax - Question 8

For first: Total = 10 × 180 = Rs. 1,800; Selling = 1,800 (Net discount means 0%); IGST = 18% = Rs. 324
For second: Total MRP = 20 × 260 = Rs. 5,200; Discount = 20% = Rs. 1,040; Selling = 4,160; IGST = 18% = Rs. 748.8
For third: Total = 30 × 310 = Rs. 9,300; Selling = 9,300 (Net); IGST = 18% = Rs. 1,674
For fourth: Total MRP = 20 × 175 = Rs. 3,500; Discount = 30% = Rs. 1,050; Selling = 2,450; IGST = 18% = Rs. 441
Total Selling = 1,800 + 4,160 + 9,300 + 2,450 = Rs. 17,710
Total IGST = 324 + 748.8 + 1,674 + 441 = Rs. 3,187.8
Bill = 17,710 + 3,187.8 = Rs. 20,897.8

Test: Goods and Services Tax - Question 9
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National Trading Company, Meerut (UP) supplies to Samarth Traders, Noida (UP): Quantity 20 (MRP Rs. 225/piece, 40% discount), 30 (MRP Rs. 320/piece, 30% discount), 12 (MRP Rs. 300/piece, 50% discount), 40 (MRP Rs. 250/piece, 40% discount). GST = 12%. Find the total amount of bill.
Detailed Solution for Test: Goods and Services Tax - Question 9

For first: Total MRP = 20 × 225 = Rs. 4,500; Discount = 40% = Rs. 1,800; Selling = 2,700; CGST = 6% = Rs. 162; SGST = Rs. 162
For second: Total MRP = 30 × 320 = Rs. 9,600; Discount = 30% = Rs. 2,880; Selling = 6,720; CGST = 6% = Rs. 403.2; SGST = Rs. 403.2
For third: Total MRP = 12 × 300 = Rs. 3,600; Discount = 50% = Rs. 1,800; Selling = 1,800; CGST = 6% = Rs. 108; SGST = Rs. 108
For fourth: Total MRP = 40 × 250 = Rs. 10,000; Discount = 40% = Rs. 4,000; Selling = 6,000; CGST = 6% = Rs. 360; SGST = Rs. 360
Total Selling = 2,700 + 6,720 + 1,800 + 6,000 = Rs. 17,220
Total GST = 162 + 162 + 403.2 + 403.2 + 108 + 108 + 360 + 360 = Rs. 2,066.4
Bill = 17,220 + 2,066.4 = Rs. 19,286.4

Test: Goods and Services Tax - Question 10
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M/s Ram Traders, Delhi, provided services to M/s Geeta Trading Company in Agra (UP): Number of services 8 (Cost Rs. 680 each, GST 5%), 12 (Cost Rs. 320 each, GST 12%), 10 (Cost Rs. 260 each, GST 18%), 16 (Cost Rs. 420 each, GST 12%). Find the amount of bill.
Detailed Solution for Test: Goods and Services Tax - Question 10

For first: Total = 8 × 680 = Rs. 5,440; IGST = 5% = Rs. 272
For second: Total = 12 × 320 = Rs. 3,840; IGST = 12% = Rs. 460.8
For third: Total = 10 × 260 = Rs. 2,600; IGST = 18% = Rs. 468
For fourth: Total = 16 × 420 = Rs. 6,720; IGST = 12% = Rs. 806.4
Total Selling = 5,440 + 3,840 + 2,600 + 6,720 = Rs. 18,600
Total IGST = 272 + 460.8 + 468 + 806.4 = Rs. 2,007.2
Bill = 18,600 + 2,007.2 = Rs. 20,607.2

Test: Goods and Services Tax - Question 11
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For the following, find the amount of bill data: Rate per piece Rs. 18 (360 pieces, 10% discount, GST 12%), Rs. 12 (480 pieces, 20% discount, GST 18%), Rs. 12 (120 pieces, 5% discount, GST 12%), Rs. 28 (150 pieces, 20% discount, GST 28%). What is the total GST amount?
Detailed Solution for Test: Goods and Services Tax - Question 11

For first: Total MRP = 360 × 18 = Rs. 6,480; Discount = 10% = Rs. 648; Selling = 5,832; GST = 12% = Rs. 699.84
For second: Total MRP = 480 × 12 = Rs. 5,760; Discount = 20% = Rs. 1,152; Selling = 4,608; GST = 18% = Rs. 829.44
For third: Total MRP = 120 × 12 = Rs. 1,440; Discount = 5% = Rs. 72; Selling = 1,368; GST = 12% = Rs. 164.16
For fourth: Total MRP = 150 × 28 = Rs. 4,200; Discount = 20% = Rs. 840; Selling = 3,360; GST = 28% = Rs. 940.8
Total GST = 699.84 + 829.44 + 164.16 + 940.8 = Rs. 2,634.24

Test: Goods and Services Tax - Question 12
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The tax invoice of a telecom service in Meerut shows cost of services provided by it as Rs. 750. If the GST rate is 18%, find the amount of the bill.
Detailed Solution for Test: Goods and Services Tax - Question 12

GST = 18% of 750 = (18/100) × 750 = Rs. 135
Bill = 750 + 135 = Rs. 885

Test: Goods and Services Tax - Question 13
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Mr. Pankaj took Health Insurance Policy for his family and paid Rs. 900 as SGST. Find the total annual premium paid by him for this policy, rate of GST being 18%.
Detailed Solution for Test: Goods and Services Tax - Question 13

SGST = CGST = Rs. 900, so total GST = 1,800
GST = 18% of premium x, so (18/100) × x = 1,800
x = 1,800 × (100/18) = Rs. 10,000

Test: Goods and Services Tax - Question 14
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Mr. Malik went on a tour to Goa. He took a room in a hotel for two days at the rate of Rs. 5,000 per day. On the same day, his friend John also joined him. Hotel provided an extra bed charging Rs. 1,000 per day for the bed. How much GST, at the rate of 28% is charged by the hotel in the bill to Mr. Malik for both the days?
Detailed Solution for Test: Goods and Services Tax - Question 14

Room cost = 5,000 × 2 = Rs. 10,000
Extra bed = 1,000 × 2 = Rs. 2,000
Total cost = 10,000 + 2,000 = Rs. 12,000
GST = 28% of 12,000 = (28/100) × 12,000 = Rs. 3,360

Test: Goods and Services Tax - Question 15
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Asharaf went to see a movie. He wanted to purchase a movie ticket for Rs. 80. As the ticket for Rs. 80 was not available, he purchased a ticket for Rs. 120 of upper class. How much extra GST did he pay for the ticket? (GST for a ticket below Rs. 100 is 18% and GST for a ticket above Rs. 100 is 28%)
Detailed Solution for Test: Goods and Services Tax - Question 15

GST on Rs. 80 = 18% of 80 = (18/100) × 80 = Rs. 14.4
GST on Rs. 120 = 28% of 120 = (28/100) × 120 = Rs. 33.6
Extra = 33.6 - 14.4 = Rs. 19.2

Test: Goods and Services Tax - Question 16
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Fill in the blanks: Goods/services sold for Rs. 15,000 under intra-state from A to B, GST 12%. S.P. at A = Rs. 15,000, CGST = Rs. 900, SGST = Rs. 900, C.P. at B = Rs. 15,000. Profit = Rs. 5,000, S.P. at B = Rs. 20,000. Now inter-state from B to C, GST 12%. What is C.P. at C?
Detailed Solution for Test: Goods and Services Tax - Question 16

From A to B (intra): S.P. 15,000, CGST 6% = 900, SGST 900
At B: C.P. 15,000, profit 5,000, S.P. 20,000
From B to C (inter): IGST 12% of 20,000 = 2,400
C.P. at C = 20,000 + 2,400 = Rs. 22,400

Test: Goods and Services Tax - Question 17
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Goods/services sold from Agra (U.P.) to Kanpur (U.P.) for Rs. 20,000 and then from Kanpur to Jaipur (Rajasthan). If the rate of GST is 18% and the profit made at Kanpur is Rs. 5,000, find the net GST payable by the dealer at Kanpur.
Detailed Solution for Test: Goods and Services Tax - Question 17

From Agra to Kanpur (intra): S.P. 20,000, CGST 9% = 1,800, SGST 1,800, input credit 3,600
At Kanpur: C.P. 20,000, profit 5,000, S.P. 25,000
To Jaipur (inter): IGST 18% of 25,000 = 4,500
Net GST = 4,500 - 3,600 = Rs. 900

Test: Goods and Services Tax - Question 18
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Goods/services sold from Kota (Rajasthan) to Mumbai for Rs. 20,000 and then from Mumbai to Pune. If the rate of GST is 12% and the profit made at Mumbai is Rs. 5,000; find the net GST paid at Pune, if the dealer at Pune is the end-user.
Detailed Solution for Test: Goods and Services Tax - Question 18

From Kota to Mumbai (inter): C.P. 20,000, IGST 12% = 2,400
At Mumbai: S.P. 20,000 + 5,000 = 25,000
At Pune (intra): C.P. 25,000, CGST 6% = 1,500, SGST 1,500
GST at Pune = 1,500 + 1,500 = Rs. 3,000

Test: Goods and Services Tax - Question 19
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A is a dealer in Banaras (U.P.). He supplies goods/services worth Rs. 8,000 to dealer B in Agra (U.P.). Dealer B supplies the same to dealer C in Patna (Bihar) at a profit of Rs. 1,200. Find the input tax for dealer C under GST system; rate of GST is 18% and C does not sell further.
Detailed Solution for Test: Goods and Services Tax - Question 19

From A to B (intra): S.P. 8,000, CGST 9% = 720, SGST 720
At B: C.P. 8,000, profit 1,200, S.P. 9,200
To C (inter): IGST 18% of 9,200 = 1,656
Input for C = 1,656

Test: Goods and Services Tax - Question 20
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A is a dealer in Meerut (U.P.). He supplies goods/services worth Rs. 15,000 to dealer B in Ratlam (M.P.). Dealer B supplies the same to dealer C in Jabalpur (M.P.) at a profit of Rs. 3,000. If rate of tax (under GST system) is 18%, find the net tax payable by dealer B.
Detailed Solution for Test: Goods and Services Tax - Question 20

From A to B (inter): S.P. 15,000, IGST 18% = 2,700
At B: C.P. 15,000, profit 3,000, S.P. 18,000
To C (intra): CGST 9% of 18,000 = 1,620, SGST 1,620
Net tax = 1,620 + 1,620 - 2,700 = Rs. 540

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