A wholesaler dealing in electric goods, sells an article at its printed price of ₹ 45,000 to a dealer at 10% discount. The dealer sells the same article to a consumer at a discount of 4% on its printed price. If the sales are intra-state and the rate of GST is 18%, find :

(i) the amount of tax, under GST, paid by the dealer to the central and state governments.

(ii) the amount of tax, under GST, received by central and state governments.

(iii) the total amount, inclusive of tax, paid by the consumer for the article.

For wholesaler :

Marked price = ₹ 45000

Discount = 10% = $\dfrac{10}{100} \times 45000$ = ₹ 4500

S.P. = M.P. - Discount = ₹ 45000 - ₹ 4500 = ₹ 40500.

For dealer :

C.P. = ₹ 40500

Discount = 4% = $\dfrac{4}{100} \times 45000$ = ₹ 1800

S.P. = M.P. - Discount = ₹ 45000 - ₹ 1800 = 43200.

(i) Tax paid by dealer under GST = Output tax - Input tax

= Tax on S.P. - Tax on C.P.

= 18% of 43200 - 18% of 40500

= $\dfrac{18}{100} \times 43200 - \dfrac{18}{100} \times 40500$

= ₹ (7776 - 7290)

= ₹ 486.

CGST = SGST = $\dfrac{\text{GST}}{2}$ = $\dfrac{486}{2}$ = ₹ 243

Hence, the tax paid by dealer to central government = ₹ 243 and to state government = ₹ 243.

(ii) GST paid by dealer = 18% of ₹ 43200 = $\dfrac{18}{100} \times 43200$ = ₹ 7776

∴ GST received by government = ₹ 7776

CGST = SGST = $\dfrac{\text{GST}}{2}$ = $\dfrac{7776}{2}$ = ₹ 3,888

Hence, amount of tax received by central government = ₹ 3,888 and by state government = ₹ 3,888.

(iii) For consumer :

C.P. = S.P. for dealer = ₹ 43200

GST paid by the consumer = 18% of 43200 = ₹ 7776

∴ Total amount paid by consumer = ₹ 43200 + ₹ 7776 = ₹ 50976.

Hence, the total amount paid by consumer = ₹ 50976.