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

A shopkeeper bought an article from a dealer at ₹ 1,000. He sold it to the customer at ₹ 1,200. If the rate of GST is 12%, then :

(i) GST paid by the dealer is :

1. ₹ 120

2. ₹ 240

3. ₹ 144

4. ₹ 288

(ii) The amount paid by the customer to buy the item is :

1. ₹ 1,200

2. ₹ 1,300

3. ₹ 1,344

4. ₹ 1,350

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

A dealer purchased a music system from the manufacturing company for ₹ 25,000 and sold it to a consumer in the same city at a profit of 20%. If the rate of GST is 18%, then :

(i) The amount of input CGST for the dealer is :

1. ₹ 2,250

2. ₹ 4,500

3. ₹ 5,000

4. ₹ nil

(ii) The amount of GST payable by the dealer to the goverment is :

1. ₹ 2,250

2. ₹ 900

3. ₹ 450

4. nil

(iii) The amount the consumer has to pay for the music system is :

1. ₹ 30,000

2. ₹ 32,700

3. ₹ 35,400

4. ₹ 36,000