Assertion (A) : A dealer in Indore (M.P.) sells goods worth ₹ 75,000 to a dealer in Jaipur (Rajasthan). If the rate of GST is 18%, then the CGST share of Rajasthan is 9% of ₹ 75,000.

Reason (R) : In inter-state transaction, GST is 18% of the whole transaction.

1. A is true, R is false.

2. A is false, R is true.

3. Both A and R are true.

4. Both A and R are false.

Mrs. Sharma bought the following articles from a departmental store.

Find the :

(i) total GST paid

(ii) total billing amount including GST.

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

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.