A shopkeeper buys a camera at a discount of 20% from a wholesaler, the printed price of the camera being ₹1600. The shopkeeper sells it to a consumer at the printed price. If the sales are intra-state and the rate of GST is 12%, find:

(i) GST paid by the shopkeeper to the Central Government.

(ii) GST received by the Central Government.

(iii) GST received by the State Government.

(iv) the amount at which the consumer bought the camera.

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

Given:
Printed price of the camera = 1600
Rate of discount shopkeeper = 20%
Cost Price of camera for shopkeeper = Printed Price - Discount

$= 1600 - \Big(\dfrac{20}{100} \times 1600\Big) \\[0.5em] = 1600 - 320 \\[0.5em] = ₹1280$

As the sales are intra-state and the rate of GST is 12%, so GST comprises of 6% as CGST and 6% as SGST. Wholesaler sells the camera to shopkeeper for ₹1280, amount of GST collected by wholesaler from shopkeeper(or paid by shopkeeper)

CGST = 6% of 1280 = $\dfrac{6}{100}$ x 1280 = ₹76.80

SGST = 6% of 1280 = $\dfrac{6}{100}$ x 1280 = ₹76.80

∴ Amount of Input GST of Shopkeeper:

Input CGST = ₹76.80
Input SGST = ₹76.80

Since the Shopkeeper sells the camera to a consumer at printed price, the amount of GST collected by shopkeeper (or paid by consumer):

CGST = 6% of 1600 = $\dfrac{6}{100}$ x 1600 = ₹96

SGST = 6% of 1600 = $\dfrac{6}{100}$ x 1600 = ₹96

∴ Amount of output GST of shopkeeper:
Output CGST = ₹96
Output SGST = ₹96

(i) GST paid by shopkeeper to the Central Government
= CGST paid by shopkeeper to the Central Government
= Output CGST - Input CGST = 96 - 76.80 = ₹19.20

(ii) GST received by the Central Government:
= CGST paid by Wholesaler + CGST paid by Shopkeeper
=76.80 + 19.20 = ₹96

(iii) GST received by the State Government:
= SGST paid by Wholesaler + SGST paid by Shopkeeper
=76.80 + 19.20 = ₹96

(iv) The amount which the consumer pays for the camera
= Cost price of camera + CGST paid by consumer + SGST paid by consumer
=1600 + 96 + 96 = ₹1792