GST is :

1. a direct tax

2. an indirect tax

3. both (1) and (2)

4. neither (1) nor (2)

GST which is collected by the state government for intrastate transaction is known as :

1. CGST

2. SGST

3. IGST

4. All of these

For a transaction of ₹ 80,000 in Delhi, if GST rate is 18%, then SGST is :

1. ₹ 7,200

2. ₹ 14,400

3. ₹ 6,400

4. nil

A dealer in Mumbai sold a washing machine to a consumer in Mumbai for ₹ 18,000. If rate of GST is 18%, then SGST is :

1. ₹ 1,620

2. ₹ 3,240

3. nil

4. none of these