A manufacturing company in Faridabad (Haryana) marks a machine at ₹ 2,40,000. It sells a machine to a dealer in Delhi at a discount of 25% on the marked price. The dealer sells it to a consumer in Kerala at a discount of 10% on the marked price. If the rate of GST is 12%, calculate the net IGST, CGST and SGST payable by the dealer.

The full form of GST is :

1. Government Service Tax

2. Goods and Services Tax

3. Government Sales Tax

4. None of these

ITC stands for :

1. Income Tax Calculations

2. Input Tax Credit

3. Instant Tax Credit

4. None of these

GST is :

1. a direct tax

2. an indirect tax

3. both (1) and (2)

4. neither (1) nor (2)