Page 1
GST (Goods and Services Tax)
Question 1.
For the following transaction within Delhi, fill in the blanks to find the amount of bill :
MRP = Rs. 12,000, Discount % = 30%, GST = 18%
Discount =
Selling price (discounted value) =
CGST =
SGST =
IGST =
Amount of Bill =
Solution:
MRP = Rs. 12,000, Discount % = 30%, GST= 18%
Discount = 30% of 12,000= × 12000 = Rs. 3600
Selling price (discounted value) = 12000 – 3600
= Rs. 8400
CGST= 9% of 8400 = Rs. 756
SGST= 9% of 8400 = Rs. 756
IGST= 0
Amount of Bill = Selling price + CGST + SGST = 8400 + 756 + 756 = Rs. 9912
Question 2.
For the following transaction from Delhi to Jaipur, fill in the blanks to find the amount of
bill :
MRP = Rs. 50,000, Discount % = 20%, GST = 28%
Discount =
Selling price (discounted value) =
CGST =
SGST =
IGST =
Amount of Bill =
Solution:
MRP = Rs. 50,000, Discount % = 20%, GST= 28%
Discount = 20% of 50,000 = × 50,000 = Rs. 10,000
Selling price (discounted value) = 50,000 – 10,000
= Rs. 40,000
CGST = 0
SGST = 0
IGST = 28% of 40,000 = × 40,000 = Rs. 11,200
Page 2
GST (Goods and Services Tax)
Question 1.
For the following transaction within Delhi, fill in the blanks to find the amount of bill :
MRP = Rs. 12,000, Discount % = 30%, GST = 18%
Discount =
Selling price (discounted value) =
CGST =
SGST =
IGST =
Amount of Bill =
Solution:
MRP = Rs. 12,000, Discount % = 30%, GST= 18%
Discount = 30% of 12,000= × 12000 = Rs. 3600
Selling price (discounted value) = 12000 – 3600
= Rs. 8400
CGST= 9% of 8400 = Rs. 756
SGST= 9% of 8400 = Rs. 756
IGST= 0
Amount of Bill = Selling price + CGST + SGST = 8400 + 756 + 756 = Rs. 9912
Question 2.
For the following transaction from Delhi to Jaipur, fill in the blanks to find the amount of
bill :
MRP = Rs. 50,000, Discount % = 20%, GST = 28%
Discount =
Selling price (discounted value) =
CGST =
SGST =
IGST =
Amount of Bill =
Solution:
MRP = Rs. 50,000, Discount % = 20%, GST= 28%
Discount = 20% of 50,000 = × 50,000 = Rs. 10,000
Selling price (discounted value) = 50,000 – 10,000
= Rs. 40,000
CGST = 0
SGST = 0
IGST = 28% of 40,000 = × 40,000 = Rs. 11,200
Amount of Bill = Selling price + IGST
= 40,000 + 11,200
= Rs. 51,200
Question 3.
A computer mechanic in Delhi charges repairing cost from five different persons A, B, C,
D and E with certain discounts. The repairing costs and the corresponding discounts are
as given below :
If the rate of GST is 18%, find the total money (including GST) received by the mechanic.
Solution:
Name of the person Repairing cost (in Rs.) Discount % Discount Selling price CGST (9%)
SGST (9%)
The total money (including GST) received by the mechanic is 18,820 + 1693.8 + 1693.8
= Rs. 22,207.6
Page 3
GST (Goods and Services Tax)
Question 1.
For the following transaction within Delhi, fill in the blanks to find the amount of bill :
MRP = Rs. 12,000, Discount % = 30%, GST = 18%
Discount =
Selling price (discounted value) =
CGST =
SGST =
IGST =
Amount of Bill =
Solution:
MRP = Rs. 12,000, Discount % = 30%, GST= 18%
Discount = 30% of 12,000= × 12000 = Rs. 3600
Selling price (discounted value) = 12000 – 3600
= Rs. 8400
CGST= 9% of 8400 = Rs. 756
SGST= 9% of 8400 = Rs. 756
IGST= 0
Amount of Bill = Selling price + CGST + SGST = 8400 + 756 + 756 = Rs. 9912
Question 2.
For the following transaction from Delhi to Jaipur, fill in the blanks to find the amount of
bill :
MRP = Rs. 50,000, Discount % = 20%, GST = 28%
Discount =
Selling price (discounted value) =
CGST =
SGST =
IGST =
Amount of Bill =
Solution:
MRP = Rs. 50,000, Discount % = 20%, GST= 28%
Discount = 20% of 50,000 = × 50,000 = Rs. 10,000
Selling price (discounted value) = 50,000 – 10,000
= Rs. 40,000
CGST = 0
SGST = 0
IGST = 28% of 40,000 = × 40,000 = Rs. 11,200
Amount of Bill = Selling price + IGST
= 40,000 + 11,200
= Rs. 51,200
Question 3.
A computer mechanic in Delhi charges repairing cost from five different persons A, B, C,
D and E with certain discounts. The repairing costs and the corresponding discounts are
as given below :
If the rate of GST is 18%, find the total money (including GST) received by the mechanic.
Solution:
Name of the person Repairing cost (in Rs.) Discount % Discount Selling price CGST (9%)
SGST (9%)
The total money (including GST) received by the mechanic is 18,820 + 1693.8 + 1693.8
= Rs. 22,207.6
Question 4.
Find the amount of bill for the following intra-state transaction of goods/services. The
GST rate is 5%.
Solution:
Amount of bill = Selling price + GST
= 10,290 + 257.25 + 257.25
= Rs. 10,804.5
Question 5.
Find the amount of bill for the following inter-state transaction of goods/services. The
GST rate is 18%.
Page 4
GST (Goods and Services Tax)
Question 1.
For the following transaction within Delhi, fill in the blanks to find the amount of bill :
MRP = Rs. 12,000, Discount % = 30%, GST = 18%
Discount =
Selling price (discounted value) =
CGST =
SGST =
IGST =
Amount of Bill =
Solution:
MRP = Rs. 12,000, Discount % = 30%, GST= 18%
Discount = 30% of 12,000= × 12000 = Rs. 3600
Selling price (discounted value) = 12000 – 3600
= Rs. 8400
CGST= 9% of 8400 = Rs. 756
SGST= 9% of 8400 = Rs. 756
IGST= 0
Amount of Bill = Selling price + CGST + SGST = 8400 + 756 + 756 = Rs. 9912
Question 2.
For the following transaction from Delhi to Jaipur, fill in the blanks to find the amount of
bill :
MRP = Rs. 50,000, Discount % = 20%, GST = 28%
Discount =
Selling price (discounted value) =
CGST =
SGST =
IGST =
Amount of Bill =
Solution:
MRP = Rs. 50,000, Discount % = 20%, GST= 28%
Discount = 20% of 50,000 = × 50,000 = Rs. 10,000
Selling price (discounted value) = 50,000 – 10,000
= Rs. 40,000
CGST = 0
SGST = 0
IGST = 28% of 40,000 = × 40,000 = Rs. 11,200
Amount of Bill = Selling price + IGST
= 40,000 + 11,200
= Rs. 51,200
Question 3.
A computer mechanic in Delhi charges repairing cost from five different persons A, B, C,
D and E with certain discounts. The repairing costs and the corresponding discounts are
as given below :
If the rate of GST is 18%, find the total money (including GST) received by the mechanic.
Solution:
Name of the person Repairing cost (in Rs.) Discount % Discount Selling price CGST (9%)
SGST (9%)
The total money (including GST) received by the mechanic is 18,820 + 1693.8 + 1693.8
= Rs. 22,207.6
Question 4.
Find the amount of bill for the following intra-state transaction of goods/services. The
GST rate is 5%.
Solution:
Amount of bill = Selling price + GST
= 10,290 + 257.25 + 257.25
= Rs. 10,804.5
Question 5.
Find the amount of bill for the following inter-state transaction of goods/services. The
GST rate is 18%.
Solution:
Amount of bill = Selling price + CGST + SGST
= 44,210 + 3978.9 + 3978.9
= Rs. 52,167.8
Question 6.
Find the amount of bill for the following intra-state transaction of goods/services.
Solution:
Page 5
GST (Goods and Services Tax)
Question 1.
For the following transaction within Delhi, fill in the blanks to find the amount of bill :
MRP = Rs. 12,000, Discount % = 30%, GST = 18%
Discount =
Selling price (discounted value) =
CGST =
SGST =
IGST =
Amount of Bill =
Solution:
MRP = Rs. 12,000, Discount % = 30%, GST= 18%
Discount = 30% of 12,000= × 12000 = Rs. 3600
Selling price (discounted value) = 12000 – 3600
= Rs. 8400
CGST= 9% of 8400 = Rs. 756
SGST= 9% of 8400 = Rs. 756
IGST= 0
Amount of Bill = Selling price + CGST + SGST = 8400 + 756 + 756 = Rs. 9912
Question 2.
For the following transaction from Delhi to Jaipur, fill in the blanks to find the amount of
bill :
MRP = Rs. 50,000, Discount % = 20%, GST = 28%
Discount =
Selling price (discounted value) =
CGST =
SGST =
IGST =
Amount of Bill =
Solution:
MRP = Rs. 50,000, Discount % = 20%, GST= 28%
Discount = 20% of 50,000 = × 50,000 = Rs. 10,000
Selling price (discounted value) = 50,000 – 10,000
= Rs. 40,000
CGST = 0
SGST = 0
IGST = 28% of 40,000 = × 40,000 = Rs. 11,200
Amount of Bill = Selling price + IGST
= 40,000 + 11,200
= Rs. 51,200
Question 3.
A computer mechanic in Delhi charges repairing cost from five different persons A, B, C,
D and E with certain discounts. The repairing costs and the corresponding discounts are
as given below :
If the rate of GST is 18%, find the total money (including GST) received by the mechanic.
Solution:
Name of the person Repairing cost (in Rs.) Discount % Discount Selling price CGST (9%)
SGST (9%)
The total money (including GST) received by the mechanic is 18,820 + 1693.8 + 1693.8
= Rs. 22,207.6
Question 4.
Find the amount of bill for the following intra-state transaction of goods/services. The
GST rate is 5%.
Solution:
Amount of bill = Selling price + GST
= 10,290 + 257.25 + 257.25
= Rs. 10,804.5
Question 5.
Find the amount of bill for the following inter-state transaction of goods/services. The
GST rate is 18%.
Solution:
Amount of bill = Selling price + CGST + SGST
= 44,210 + 3978.9 + 3978.9
= Rs. 52,167.8
Question 6.
Find the amount of bill for the following intra-state transaction of goods/services.
Solution:
Amount of bill = Selling price + CGST + SGST
= 37,850 + 2785 + 2785
= Rs. 43,420
Question 7.
Find the amount of bill for the following inter-state transaction of goods/services.
Solution:
Amount of bill = Selling price + GST
= 37,850 + 5570
= Rs. 43,420
Question 8.
A dealer in Mumbai supplied an item at the following prices to a dealer in Delhi. Find the
total amount of the bill.
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