The total invoice value of a toy, in intra-state transaction is ₹ 5,600. Rate of GST is 12%. Then SGST for this toy is :

1. ₹ 300

2. ₹ 600

3. ₹ Nil

4. ₹ 313.60

Let total taxable value be ₹ x.

Given,

The total invoice value of a toy, in intra-state transaction is ₹ 5,600.

∴ x + $\dfrac{12}{100} \times x$ = 5600

⇒ $x + \dfrac{12x}{100} = 5600$

⇒ $\dfrac{100x + 12x}{100} = 5600$

⇒ $\dfrac{112x}{100}$ = 5600

⇒ x = $\dfrac{5600 \times 100}{112}$

⇒ x = ₹ 5000.

SGST % = $\dfrac{GST}{2} \% = \dfrac{12}{2}$ = 6%.

SGST = 6% of Taxable value

= $\dfrac{6}{100} \times 5000$

= ₹ 300.

Hence, Option 1 is the correct option.