Reena buys a certain goods for ₹ 4000 and sells them to Ashok at a profit of ₹ 500. If Ashok does not sell the goods further and rate of GST = 5%, the output GST for Ashok is :

1. ₹ 225

2. ₹ 175

3. ₹ 25

4. ₹ 00

The marked price of an article is ₹ 1,000, which is available at a discount of 20% with GST rate 12%.

Assertion (A): The GST on the sale = 12% of discounted value.

Reason (R): The GST on the transaction = (100 - 20 + 12)% of marked price.

1. A is true, R is false.

2. A is false, R is true.

3. Both A and R are true and R is the correct reason for A.

4. Both A and R are true and R is the incorrect reason for A.

The invoice value of a toy is ₹ 4,220 and rate of GST is 5%.

Statement (1): GST paid = 5% of ₹ 4,220

Statement (2): The taxable value of the toy = $\dfrac{100}{105}$ × ₹ 4,220

1. Both the statements are true.

2. Both the statements are false.

3. Statement 1 is true, and statement 2 is false.

4. Statement 1 is false, and statement 2 is true.

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.