Mr. Gupta wanted to book a semidelux room in a hotel for ₹ 750. Since semidelux room was not available, he booked a delux room for ₹ 1,400. If GST for a room below ₹ 1,000 is 18% and GST for a room above ₹ 1,000 is 28%, then :

(i) The amount paid by the Mr. Gupta for the delux room is :

1. ₹ 1,700

2. ₹ 1,792

3. ₹ 1,800

4. ₹ 1,850

(ii) The extra GST Mr. Gupta paid for the delux room is :

1. ₹ 257

2. ₹ 280

3. ₹ 300

4. ₹ 425

A dealer purchased a music system from the manufacturing company for ₹ 25,000 and sold it to a consumer in the same city at a profit of 20%. If the rate of GST is 18%, then :

(i) The amount of input CGST for the dealer is :

1. ₹ 2,250

2. ₹ 4,500

3. ₹ 5,000

4. ₹ nil

(ii) The amount of GST payable by the dealer to the goverment is :

1. ₹ 2,250

2. ₹ 900

3. ₹ 450

4. nil

(iii) The amount the consumer has to pay for the music system is :

1. ₹ 30,000

2. ₹ 32,700

3. ₹ 35,400

4. ₹ 36,000

Assertion (A): GST payable = Output GST + ITC

Reason (R): Input Tax Credit (ITC) is a provision of reducing the GST already paid on inputs in order to avoid the cascading of taxes.

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

Assertion (A): A shopkeeper in Agra sells a mobile phone to a customer in Agra at ₹ 8,400. If the rate of GST is 18%, then SGST is ₹ 756.

Reason (R): For any intrastate supply (supply within the state) of goods or services CGST is levied.

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