Mr. Malik went on a tour of Goa. He took a room in a hotel for two days at the rate of ₹ 5000 per day. On the same day, his friend John also joined him. The hotel provided an extra bed charging ₹ 1000 per day for the bed. How much GST, at the rate of 28% is charged by the hotel in the bill to Mr. Malik, for both the days?

Under G.S.T. 'value addition' refers to :

1. cost plus tax plus profit

2. cost plus tax

3. expense plus profit

4. tax plus profit

If a dealer supplies goods worth ₹ 3,000 to another local dealer with 28% GST, then the tax levied under CGST is:

1. ₹ 270

2. ₹ 540

3. ₹ 840

4. ₹ 420

For a registered dealer, if the input tax is ₹ x and output tax is ₹ y, then the tax liability on the dealer is:

1. ₹ x

2. ₹ (x - y)

3. ₹(y - x)

4. ₹ y