Mr. Kumar a registered dealer purchased goods worth ₹ 40,000 from a dealer (within the same state). If the rate of GST is 18%,

(i) Calculate the Input CGST and the Input SGST

(ii) If he sold these goods to Mr. Dev (within the state) for ₹ 50,000, calculate Mr. Kumar’s output CGST and output SGST

(iii) Calculate the CGST and SGST payable by Mr. Kumar

A shopkeeper buys a machine at a discount of 20% from the wholesaler. The printed price of the machine is ₹ 16,000 and the rate of GST is 8%. The shopkeeper sells it to the consumer at the printed price. Calculate :

(i) the price at which the machine is bought by the consumer

(ii) the CGST and the SGST payable by the shopkeeper to the Government assuming that all the transactions were intrastate.

A manufacturer sells a dish washer to a wholesaler for ₹ 18,000. The wholesaler sells it to a dealer at a profit of ₹ 1,500 and the dealer sells it to a consumer at a profit of ₹ 2,500. If the rate of GST is 12% and assuming that all transactions occur within the same state, calculate:

(i) the total amount of GST received by the central and the state governments on the sale of this dish washer from the manufacturer to the consumer.

(ii) the amount paid by the consumer for the dish washer.

A shopkeeper bought an air conditioner at a discount of 20% from a wholesaler, the printed price of the air conditioner being ₹ 28,000. The shopkeeper sells it to a consumer at a discount of 10% on the printed price. If the GST rate is 18%, find

(i) the CGST and SGST payable by the shopkeeper to the Government.

(ii) the total amount paid by the consumer for the air conditioner.

[Assume that all transactions occurred in the same state]