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Mathematics

A shopkeeper sells an AC to Ms. Alka for ₹ 31200 including GST at the rate of 28%. If the shopkeeper and Ms. Alka both are from the same city, find for the shopkeeper :

(i) total amount of GST

(ii) taxable value of A.C.

(iii) amount of CGST

(iv) amount of SGST

GST

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Answer

(i) Let S.P. of A.C. be x.

According to question,

x+28100×x=31200100x+28x100=31200128x100=31200x=31200×100128x=24375.\Rightarrow x + \dfrac{28}{100} \times x = 31200 \\[1em] \Rightarrow \dfrac{100x + 28x}{100} = 31200 \\[1em] \Rightarrow \dfrac{128x}{100} = 31200 \\[1em] \Rightarrow x = \dfrac{31200 \times 100}{128} \\[1em] \Rightarrow x = ₹ 24375.

GST = S.P.(including GST) - S.P.(excluding GST) = ₹ 31200 - ₹ 24375 = ₹ 6825.

Hence, the total amount of GST = ₹ 6825.

(ii) From part (i) we get,

The taxable value of A.C. = ₹ 24375.

(iii) Given, GST = 28%.

∴ CGST = 14%.

14100×24375=3412.50\Rightarrow \dfrac{14}{100} \times 24375 = ₹ 3412.50

Hence, CGST = ₹ 3412.50

(iv) Given, GST = 28%.

∴ SGST = 14%.

14100×24375=3412.50\Rightarrow \dfrac{14}{100} \times 24375 = ₹ 3412.50

Hence, SGST = ₹ 3412.50

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