Assertion (A) : A dealer in Indore (M.P.) sells goods worth ₹ 75,000 to a dealer in Jaipur (Rajasthan). If the rate of GST is 18%, then the CGST share of Rajasthan is 9% of ₹ 75,000.

Reason (R) : In inter-state transaction, GST is 18% of the whole transaction.

1. A is true, R is false.

2. A is false, R is true.

3. Both A and R are true.

4. Both A and R are false.

Assertion (A) : For a trader X, GST paid is ₹ 600 and GST collected is ₹ 720. Therefore GST paid by the trader to the State Government is ₹ 120.

Reason (R) : GST deposited with the government = Output Tax - Input Tax = GST Collected - GST Paid

1. A is true, R is false.

2. A is false, R is true.

3. Both A and R are true.

4. Both A and R are false.

Assertion (A) : Mr. Sharma deposited ₹ 80 per month in a cumulative deposit account for 6 years at the rate of 6% p.a. Qualifying sum of his whole deposit = ₹ 6811.20

Reason (R) : Let a sum ₹ P be deposited every month in a bank for n months. If the rate of interest be r% p.a., then interest on the whole deposit (I) = $P \times \dfrac{n(n + 1)}{12} \times \dfrac{r}{100}$.

1. A is true, R is false.

2. A is false, R is true.

3. Both A and R are true.

4. Both A and R are false.

Assertion (A) : On ₹ 100 shares of a company, a dividend of 10% is paid. A man receives ₹ 6000 as his total dividend on investing ₹ 60,000.

Reason (R) : Total dividend received in this case = 10% × ₹ 60,000.

1. A is true, R is false.

2. A is false, R is true.

3. Both A and R are true.

4. Both A and R are false.