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

(i) C.P. for dealer = ₹ 25,000

Rate of GST = 18%

Since, the transaction is intrastate.

CGST rate = SGST rate = $\dfrac{\text{Rate of GST}}{2}$ = 9%.

CGST paid by dealer = $\dfrac{9}{100} \times 25000$ = ₹ 2,250

∴ Input CGST for dealer = ₹ 2,250.

Hence, Option 1 is the correct option.

(ii) From part (i),

CGST paid by dealer = ₹ 2,250

SGST = CGST = ₹ 2,250

Total GST paid by dealer = ₹ 2,250 + ₹ 2,250 = ₹ 4,500.

Given,

Dealer sold the music system at a profit of 20%.

S.P. of music system = ₹ 25,000 + $\dfrac{20}{100}\times 25,000$

= ₹ 25,000 + ₹ 5,000

= ₹ 30,000.

GST charged by dealer = $\dfrac{18}{100} \times 30,000$ = ₹ 5,400.

Net GST payable by the dealer to the goverment = GST charged by dealer - GST paid by dealer

= ₹ 5,400 - ₹ 4,500

= ₹ 900.

Hence, Option 2 is the correct option.

(iii) C.P. of music system for consumer = ₹ 30,000

GST paid by consumer = GST charged by dealer = ₹ 5,400

Amount paid by consumer for music system = ₹ 30,000 + ₹ 5,400 = ₹ 35,400.

Hence, Option 3 is the correct option.