A manufacturer sells a mobile phone. to a dealer for ₹18000 and the dealer sells it to a consumer at a profit of ₹1500. If the sales are intra-state and the rate of GST is 12%, find:

(i) the amount of GST paid by the dealer to the State Government.

(ii) the amount of GST received by the Central Government.

(iii) the amount of GST received by the State Government.

(iv) the amount that the consumer pays for the mobile phone.

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

As the sales are intra-state and the rate of GST is 12%, so GST comprises of 6% as CGST and 6% as SGST. Manufacturer sells the mobile phone to dealer for ₹18000, amount of GST collected by manufacturer from dealer(or paid by dealer)

CGST = 6% of 18000 = $\dfrac{6}{100}$ x 18000 = ₹1080

SGST = 6% of 18000 = $\dfrac{6}{100}$ x 18000 = ₹1080

∴ Amount of Input GST of dealer:

Input CGST = ₹1080
Input SGST = ₹1080

Manufacturer will pay 1080 as CGST and 1080 as SGST.

Since the dealer sells the mobile phone to a consumer at a profit of 1500, the selling price of mobile phone by dealer (or cost price of mobile phone to the consumer)
= 18000 + 1500 = ₹19500.

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

CGST = 6% of 19500 = $\dfrac{6}{100}$ x 19500 = ₹1170

SGST = 6% of 19500 = $\dfrac{6}{100}$ x 19500 = ₹1170

∴ Amount of output GST of dealer:

Output CGST = ₹1170
Output SGST = ₹1170

(i) Amount of GST paid by dealer to the State Government
= SGST paid by dealer to the State Government
= Output SGST - Input SGST = 1170 - 1080 = ₹90.

(ii) Amount of GST received by the Central Government:
= CGST paid by Manufacturer + CGST paid by Dealer
=1080 + 90 = ₹1170

(iii) Amount of GST received by the State Government:
= SGST paid by Manufacturer + SGST paid by Dealer
= 1080 + 90 = ₹1170

(iv) The amount which the consumer pays for the mobile phone
= Cost price of mobile phone + CGST paid by consumer + SGST paid by consumer
= 19500 + 1170 + 1170 = ₹21840