A dealer buys an article at a discount of 30% from the wholesaler, the marked price being ₹6000. The dealer sells it to a consumer at a discount of 10% on the marked price. If the sales are intra-state and the rate of GST is 5%, find:

(i) the amount paid by the consumer for the article.

(ii) the tax (under GST) paid by the dealer to the State Government.

(iii) the amount of tax (under GST) received by the Central Government.

It is a case of intra-state transaction of goods and services:
SGST = CGST = $\dfrac{1}{2}$ x GST

Given:
Marked price of the article = ₹6000
Rate of discount for dealer = 30%
Cost Price of article for dealer = Marked Price - Discount

$= 6000 - \Big(\dfrac{30}{100} \times 6000\Big) \\[0.5em] = 6000 - 1800 = ₹4200$

As the sales are intra-state and the rate of GST is 5%, so GST comprises of 2.5% as CGST and 2.5% as SGST. Wholesaler sells the camera to dealer for ₹4200, amount of GST collected by wholesaler from dealer(or paid by dealer)

CGST = 2.5% of 4200= $\dfrac{2.5}{100}$ x 4200 = ₹105

SGST = 2.5% of 4200= $\dfrac{2.5}{100}$ x 4200 = ₹105

∴ Amount of Input GST of dealer:

Input CGST = ₹105
Input SGST = ₹105

Since the dealer sells the article to consumer at a discount of 10% on marked price, the selling price of article by dealer (or cost price for consumer):
= Marked Price - Discount $= 6000 - \Big(\dfrac{10}{100}\times6000\Big) \\[0.5em] = 6000 - 600 \\[0.5em] = ₹5400$

The amount of GST collected by dealer (or paid by consumer):

CGST = 2.5% of 5400= $\dfrac{2.5}{100}$ x 5400 = ₹135

SGST = 2.5% of 5400= $\dfrac{2.5}{100}$ x 5400 = ₹135

∴ Amount of output GST of dealer:

Output CGST = ₹135
Output SGST = ₹135

(i) the amount paid by the consumer for the article.
= Cost price of article for consumer + CGST paid by consumer + SGST paid by consumer
=5400 + 135 +135 = ₹5670

(ii) the tax (under GST) paid by the dealer to the State Government.
= Output SGST of dealer - Input SGST of dealer
=135 - 105 = ₹30

(iii) the amount of tax (under GST) received by the Central Government.
= CGST paid by Wholesaler + CGST paid by dealer
=105 + 30 = ₹135