Fill in the blanks :

When the goods/services are sold for ₹ 15,000 under intra-state transaction from station A to station B and the rate of GST is 12%.

As per GST system

(a) S.P. (excluding GST) at station A = ……….

(b) CGST = …………….

     SGST = …………….

(c) C.P. (excluding GST) at station B = …………

(d) If profit = ₹ 5,000

S.P. at station B = ………….

Now the same goods/services are moved under inter state transaction from station B to station C and the rate of tax is 12%.

(e) GST = ……….

(f) C.P. (excluding GST) at station C = ……….

Goods/services are sold from Agra (U.P.) to Kanpur (U.P.) for ₹ 20,000 and then Kanpur to Jaipur (Rajasthan). If the rate of GST is 18% and the profit made at Kanpur is ₹ 5,000, find :

The net GST payable by the dealer at Kanpur (GST received - GST paid).

A is a dealer in Meerut (UP). He supplies goods/services, worth ₹ 15000 to dealer B in Ratlam (MP). Dealer B, in turn, supplies the same goods/services to dealer C in Jabalpur (MP) at a profit of ₹ 3000. If the rate of tax (under the GST system) is 18%, find :

(i) the cost (excluding GST) of goods/services to the dealer C in Jabalpur (assuming that the dealer C does not sell the goods/services further).

(ii) net tax payable by dealer B.

A dealer X in Hapur (UP) supplies goods/services, worth ₹ 50,000 to some other dealer Y in the same city. Now the dealer Y supplies the same goods/services to dealer Z in Calcutta at a profit of ₹ 20,000. Find :

(i) Output and input taxes for the dealer Y

(ii) Net GST payable by dealer Y.

[The rate of GST at each stage is 28%]