If the rate of GST is 18%, the IGST for an inter-state sale is:

1. 9%

2. 18%

3. 6%

4. 12%

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

John sells goods worth ₹ 2000 to Manish belonging to the same state. John gives a discount of 20% and charges GST = 5%. Then John gets :

1. ₹ 20

2. ₹ 850

3. ₹ 1680

4. ₹ 2520

Fill in the blanks :

When the goods/services are sold for ₹ 15,000 under intra-state transaction from station A to station B and the rate of GST is 12%.

As per GST system

(a) S.P. (excluding GST) at station A = ……….

(b) CGST = …………….

     SGST = …………….

(c) C.P. (excluding GST) at station B = …………

(d) If profit = ₹ 5,000

S.P. at station B = ………….

Now the same goods/services are moved under inter state transaction from station B to station C and the rate of tax is 12%.

(e) GST = ……….

(f) C.P. (excluding GST) at station C = ……….