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Mathematics

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

GST

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Answer

Given,

A refrigerator was sold for ₹ 15,000 under intrastate transaction from station A to station B.

Rate of GST = 18%

In intrastate transaction,

SGST rate = CGST rate = Rate of GST2\dfrac{\text{Rate of GST}}{2} = 9%

SGST = 9100×15,000\dfrac{9}{100} \times 15,000 = ₹ 1,350.

Hence, option 2 is the correct option.

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