A shopkeeper bought an air conditioner at a discount of 20% from a wholesaler, the printed price of the air conditioner being ₹ 28,000. The shopkeeper sells it to a consumer at a discount of 10% on the printed price. If the GST rate is 18%, find

(i) the CGST and SGST payable by the shopkeeper to the Government.

(ii) the total amount paid by the consumer for the air conditioner.

[Assume that all transactions occurred in the same state]

Given :

Marked Price (Printed Price) = ₹ 28,000

Shopkeeper gets 20% discount from wholesaler.

Discount given by wholesaler = 20% of ₹ 28,000

= $\dfrac{20}{100}$ x 28000

= ₹ 5,600

(i) Cost Price (CP) of the Shopkeeper = ₹ 28,000 - ₹ 5,600 = ₹ 22,400.

Since, transaction is intra-state, CGST and SGST are applicable.

CGST rate = SGST rate = $\dfrac{\text{GST rate}}{2} = \dfrac{18\%}{2}$ = 9%

Input CGST of the Shopkeeper = 9% of ₹ 22,400

= $\dfrac{9}{100} \times 22,400$

= ₹ 2,016

Input SGST of the Shopkeeper = 9% of ₹ 22,400

= $\dfrac{9}{100} \times 22,400$

= ₹ 2,016

Discount given by Shopkeeper = 10% of ₹ 28,000

= $\dfrac{10}{100}$ x 28,000

= ₹ 2,800

Selling Price of the Shopkeeper excluding tax = ₹ 28,000 - 2,800 = ₹ 25,200.

Output CGST of the Shopkeeper = 9% of ₹ 25,200

= $\dfrac{9}{100} \times 25,200$

= ₹ 2,268

Output SGST of the Shopkeeper = 9% of ₹ 25,200

= $\dfrac{9}{100} \times 25,200$

= ₹ 2,268

Net CGST payable = Output CGST – Input CGST

= ₹ 2,268 - ₹ 2,016

= ₹ 252.

Net SGST payable = Output SGST – Input SGST

= ₹ 2,268 - ₹ 2,016

= ₹ 252

Hence, the CGST and SGST payable by the shopkeeper to the Government = ₹ 252 each.

(ii) Total Amount Paid by the Consumer = S.P. of shopkeeper (excluding tax) + CGST charged by shopkeeper + SGST charged by shopkeeper

= ₹ 25,200 + ₹ 2,268 + ₹ 2,268

= ₹ 29,736.

Hence, amount paid by the consumer = ₹ 29,736.