The marked price of an article is ₹ 5,000. The shopkeeper gives a discount of 10%. If the rate of GST is 12%, then the amount paid by the customer including GST is :

1. ₹ 5,040

2. ₹ 6,100

3. ₹ 6,272

4. ₹ 6,160

Goods from Delhi are sold to Ranchi (Jharkhand) for ₹ 20,000 and then from Ranchi to Cuttack (Odisha). If the rate of GST is 18%, and the profit made at Ranchi is ₹ 5,000, then :

(i) The net GST payable by the dealer in Ranchi is :

1. ₹ 1,000

2. ₹ 900

3. ₹ 850

4. ₹ 875

(ii) The cost of goods at Cuttack is :

1. ₹ 26,250

2. ₹ 27,800

3. ₹ 29,500

4. ₹ 31,200

Three friends A, B and C live in Delhi. A sells medicine worth ₹ 50,000 to B, B sells the same medicine to C at profit of ₹ 6,000. If rate of GST is 12%, then :

(i) SGST paid by B is :

1. ₹ 300

2. ₹ 360

3. ₹ 400

4. ₹ 425

(ii) Total CGST is :

1. ₹ 2,600

2. ₹ 2,700

3. ₹ 3,360

4. ₹ 3,500

Mr. Gupta wanted to book a semidelux room in a hotel for ₹ 750. Since semidelux room was not available, he booked a delux room for ₹ 1,400. If GST for a room below ₹ 1,000 is 18% and GST for a room above ₹ 1,000 is 28%, then :

(i) The amount paid by the Mr. Gupta for the delux room is :

1. ₹ 1,700

2. ₹ 1,792

3. ₹ 1,800

4. ₹ 1,850

(ii) The extra GST Mr. Gupta paid for the delux room is :

1. ₹ 257

2. ₹ 280

3. ₹ 300

4. ₹ 425