A refrigerator was sold for ₹ 15,000 under intrastate transaction from station A to station B and the GST rate is 18%. CGST is equal to :

1. ₹ 1,400

2. ₹ 1,350

3. ₹ 1,300

4. ₹ 2,700

A consumer bought a T.V. from a dealer at a discount of 20% on the marked price of ₹ 40,000. If the rate of GST is 18%, then the tax paid by the consumer is :

1. ₹ 5,760

2. ₹ 2,880

3. nil

4. ₹ 7,200

Goods from Delhi are sold to Ranchi (Jharkhand) for ₹ 20,000 and then from Ranchi to Cuttack (Odisha). If the rate of GST is 18%, and the profit made at Ranchi is ₹ 5,000, then :

(i) The net GST payable by the dealer in Ranchi is :

1. ₹ 1,000

2. ₹ 900

3. ₹ 850

4. ₹ 875

(ii) The cost of goods at Cuttack is :

1. ₹ 26,250

2. ₹ 27,800

3. ₹ 29,500

4. ₹ 31,200

A shopkeeper bought an article from a dealer at ₹ 1,000. He sold it to the customer at ₹ 1,200. If the rate of GST is 12%, then :

(i) GST paid by the dealer is :

1. ₹ 120

2. ₹ 240

3. ₹ 144

4. ₹ 288

(ii) The amount paid by the customer to buy the item is :

1. ₹ 1,200

2. ₹ 1,300

3. ₹ 1,344

4. ₹ 1,350