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# Class 10 SELINA Solutions Maths Chapter 1 - GST [Goods and Services Tax]

## GST [Goods and Services Tax] Exercise Ex. 1(A)

### Solution 1

MRP = Rs. 12,000, Discount % = 30%, GST = 18%

Discount = 30% of 12,000 = Selling price (discounted value) = 12000 - 3600 = Rs. 8400

CGST = 9% of 8400 = Rs. 756

SGST = 9% of 8400 = Rs. 756

IGST = 0

Amount of Bill = Selling price + CGST + SGST  = 8400 + 756 + 756  = Rs. 9912

### Solution 2

MRP = Rs. 50,000, Discount % = 20%, GST = 28%

Discount = 20% of 50,000 = Selling price (discounted value) = 50,000 - 10,000 = Rs. 40,000

CGST = 0

SGST = 0

IGST = 28% of 40,000 = Amount of Bill = Selling price + IGST = 40,000 + 11,200  = Rs. 51,200

### Solution 3

 Name of the person Repairing cost (in Rs.) Discount % Discount Selling price CGST (9%) SGST (9%) A 5500 30 1650 3850 346.5 346.5 B 6250 40 2500 3750 337.5 337.5 C 4800 30 1440 3360 302.4 302.4 D 7200 20 1440 5760 518.4 518.4 E 3500 40 1400 2100 189 189 Total 18,820 1693.8 1693.8

The total money (including GST) received by the mechanic is 18,820 + 1693.8 + 1693.8 = Rs. 22,207.6

### Solution 4

 Quantity MRP Total MRP Discount % Discounted price Selling price CGST 2.5% SGST 2.5% 18 150 2700 10 270 2430 60.75 60.75 24 240 5760 20 1152 4608 115.2 115.2 30 100 3000 30 900 2100 52.5 52.5 12 120 1440 20 288 1152 28.8 28.8 Total 10,290 257.25 257.25

Amount of bill = Selling price + GST

= 10,290 + 257.25 + 257.25

= Rs. 10,804.5

### Solution 5 Amount of bill = Selling price + IGST

= 44,210 + 7961.76

= Rs. 52,167.8

### Solution 6

 MRP (in Rs.) Discount % CGST % Discounted value Selling price CGST SGST 12,000 30 6 3600 8400 504 504 15,000 20 9 3000 12,000 1080 1080 9500 30 14 2850 6650 931 931 18,000 40 2.5 7200 10,800 270 270 37,850 2785 2785

Amount of bill = Selling price + CGST + SGST

= 37,850 + 2785 + 2785  = Rs. 43,420

### Solution 7

 MRP (in Rs. ) Discount Discounted value Selling price IGST IGST 12,000 30 3600 8400 12 1008 15,000 20 3000 12,000 18 2160 9500 30 2850 6650 28 1862 18,000 40 7200 10,800 5 540 37,850 5570

Amount of bill = Selling price + GST

= 37,850 + 5570

= Rs. 43,420

### Solution 8

 Rate per piece (in Rs.) Quantity (no. of pieces) Discount % MRP Selling price IGST @18% 180 10 Net 1800 1800 324 260 20 20 5200 4160 748.8 310 30 Net 9300 9300 1674 175 20 30 3500 2450 441 17,710 3187.8

Amount of bill = Selling price + IGST

= 17,710 + 3187.8

= Rs. 20,897.8

### Solution 9

 MRP (in Rs. per piece) Quantity (no. of pieces) Discount % MRP Selling price SGST @ 6% CGST @ 6% 225 20 40 4500 2700 162 162 320 30 30 9600 6720 403.2 403.2 300 12 50 3600 1800 108 108 250 40 40 10,000 6000 360 360 17,220 1033.2 1033.2

Amount of bill = Selling price + SGST + CGST

= 17,220 + 2066.4

= Rs. 19,286.4

### Solution 10

 Number of services Cost of each service (in Rs.) GST % MRP IGST 8 680 5 5440 272 12 320 12 3840 460.8 10 260 18 2600 468 16 420 12 6720 806.4 18,600 2007.2

Amount of bill = Selling price + IGST

= 18,600 + 2007.2

= Rs. 20,607.2

### Solution 11

 Rate per piece (in Rs.) Number of pieces Discount % MRP (in Rs.) Selling price (in Rs.) GST % GST (in Rs.) 18 360 10 6480 5832 12 699.84 12 480 20 5760 4608 18 829.44 12 120 5 1440 1368 12 164.16 28 150 20 4200 3360 28 940.8 15,168 2634.24

Amount of bill = Selling price + GST

= 15,168 + 2634.24

= Rs. 17,802.24

### Solution 12

According to the question,

GST = 18% of 750

= The amount of bill = 750 + 135 = Rs. 885

### Solution 13

Let the total annual premium paid by Mr. Pankaj be Rs. x. According to the question, 18% of x = SGST + CGST  18% of x = 1800 SGST = CGST x = Rs. 10,000

### Solution 14

According to the question,

The amount of bill = 5000 × 2 + 1000 + 1000

= 10,000 + 2000

= Rs. 12,000

GST = 28% of 12,000

= GST charged by Mr. Malik Rs. 3360.

### Solution 15

According to the question,

GST on ticket of Rs. 80 = 18% of 80 = GST on ticket of Rs. 120 = 28% of 120 = Difference between both GST = 33.60 - 14.40 = Rs. 19.20

## GST [Goods and Services Tax] Exercise Ex. 1(B)

### Solution 8

Let A sells to dealer B at Rs. x lower price.

So, the CP of dealer B is (27000 - x).

According to the question,

Net Tax paid by dealer B is given by,

Output tax - Input tax = Rs. 216

8% of 27000 - 8%(27000 - x) = Rs. 216

2160 - 2160 + 8% of x = Rs. 216

8% of x = Rs. 216

x = Rs. 2700

Hence, cost price of dealer B = 27000 - 2700 = Rs. 24300

The amount (inclusive of GST) paid by dealer B

= 24300 + 8% of 24300

= 24300 + 1944

= Rs. 26,244

### Solution 11

Marked price = Rs. 15,680

GST = 12% of 15,680 = Rs. 1881.6

Total price including GST = Rs. 17561.6

Price Gagan willing to pay including GST = Rs. 15,680

Let the reduced price be Rs. x, then

x + 12% of x = 15,680

x = Rs. 14000

Hence reduction in marked price = 15,680 - 14000 = Rs. 1,680

### Solution 1

When the goods/services are sold for Rs. 15,000 under intra-state transaction from station A to station B and the rate of GST is 12%.

As per GST System

1. S.P. at station A = Rs. 15,000
2. CGST = 6% of 15,000 = Rs. 900
SGST = 6% of 15,000 = Rs. 900
3. C.P. at station B = Rs. 15,000
4. If profit = Rs. 5000
S.P. at station B = 15,000 + 5000 = Rs. 20,000
Now the same goods/services are moved under inter-state transaction from station B to station C and the b rate of tax is 12%.
5. GST = 12% of 20,000 = Rs. 2400
6. C.P. at station C = Rs. 20,000

### Solution 2

When the product is sold from Agra to Kanpur (intra-state transaction)

For the dealer in Agra :

S. P. in Agra = Rs. 20,000

CGST = 9% of Rs. 20,000 = SGST = 9% of Rs. 20,000 = When product is sold from Kanpur to Jaipur (inter-state transaction)

For the dealer in Kanpur

Input-tax credit = 1800 + 1800 = Rs. 3600

C. P. = Rs. 20,000 and Profit = Rs. 5000

S.P. = 20,000 + 5000 = Rs. 25,000

IGST = 18% of 25,000 = Rs. 4500

1. Net GST paid by the dealer at Kanpur
= Output GST - Input GST
= 4500 - 3600
= Rs. 900
2. The cost of goods/services at Jaipur
= S. P. in Agra + IGST
= 25,000 + 18% of 25000
= 25,000 + 4500
= Rs. 29,500

### Solution 3

For the dealer in Mumbai (inter-state transaction)

CP = Rs. 20,000

IGST = 12% of Rs. 20,000 = Profit = Rs. 5000

SP = Rs. 25,000

For the dealer in Pune (intra-state transaction)

CP = Rs. 25,000

CGST = 6% of 25,000 = Rs. 1500

SGST = 6% of 25,000 = Rs. 1500

GST payable by the end user at Pune = 1500 + 1500 = Rs. 3000

### Solution 4

For the dealer A (intra-state transaction)

SP = Rs. 8,000

For the dealer B (intra-state transaction)

CP = Rs. 8,000

CGST = 9% of 8,000 = Rs. 720

SGST = 9% of 8,000 = Rs. 720

Profit = Rs. 1,200

SP = Rs. 9,200

For the dealer C (inter-state transaction)

CP = Rs. 9,200

IGST = 18 % of Rs. 9,200 = Input Tax = Rs. 1,656

Since, the dealer in Patna does not sell the product.

Output GST (tax on sale) = Rs. 0

### Solution 5

For A (case of inter-state transaction)

S.P. in Meerut = Rs. 15,000

For B (case of inter-state transaction)

C.P.= Rs. 15,000

IGST = 18% of 15,000 = Input tax for B = Rs. 2,700

S.P. in Ratlam = 15,000 + 3000 = Rs. 18,000

For C (case of intra-state transaction)

C.P.= Rs. 18,000

CGST = 9% of 18,000 = SGST = Out put tax for B = Rs. 1620 + Rs. 1620 = Rs. 3240

Net GST payable by the dealer B

= Output tax - Input tax

= 1620 + 1620 - 2700

= Rs. 540

Cost for the dealer C in Jabalpur

= S.P. for the dealer in Ratlam + GST

= 18,000 + 1620 + 1620

= Rs. 21,240

### Solution 6

For the dealer X (intra-state transaction)

SP = Rs. 50,000

For the dealer Y (intra-state transaction)

CP = Rs. 50,000

CGST = 14% of 50,000 = Rs. 7,000

SGST = 14% of 50,000 = Rs. 7,000

Input tax for dealer Y = Rs. 14,000

Profit = Rs. 20,000

SP = Rs. 70,000

For the dealer Z (inter-state transaction)

CP = Rs. 70,000

IGST = 28 % of Rs. 70,000 = Input Tax = Rs. 19,600 which is the output tax for dealer Y.

Net GST payable for Y

= Output tax for Y - Input tax for Y

= 19,600 - 14,000

= Rs. 5600

### Solution 7

1. Output tax in Delhi (interstate) :
IGST = 9% of 50,000 = Rs. 9000
Output tax in Delhi = Rs. 9000

2. Output tax in Calcutta :
C.P. in Calcutta = Rs. 50,000 and Profit = Rs. 20,000
S.P. in Calcutta = 50,000 + 20,000 = Rs. 70,000
IGST = 18% of 70,000 = Rs. 12,600
Output tax in Calcutta = Rs. 12,600

3.  Since, the dealer in Nainital does not sell the product.
Output GST (tax on sale) = Rs. 0

### Solution 9

Initial marked price by manufacturer A is Rs. 6000

B bought the T.V. at a discount of 20%.

Cost price of B = 80% of 6000 = Rs. 4800 ….(i)

GST paid by B for purchase = 18% of 4800 = Rs. 864 ….(ii)

B sells T.V. at discount of 10% of market Price

Selling price for B = 6000 - 10% of 6000 = Rs. 5400 …(iii)

GST charged by B on selling of T.V. = 18% of 5400

= Rs. 972 …(iv)

GST paid by B to the government

= GST charged on selling price - GST paid against purchase price

= 972 - 864

= Rs. 108

### Solution 10

Initial marked price by manufacturer A is Rs. 75,000

B bought the T.V. at a discount of 30%.

Cost price of B = 70% of 75,000 = Rs. 52,500 ….(i)

GST paid by B for purchase = 5% of 52,500 = Rs. 2625 ….(ii)

B sells T.V. by increasing marked price by 30%.

Selling price for B = 75,000 + 30% of 75,000 = Rs. 97,500 …(iii)

GST charged by B on selling of T.V. = 5% of 97,500

= Rs. 4875 …(iv)

GST paid by B to the government

= GST charged on selling price - GST paid against purchase price

= 4875 - 2625

= Rs. 2250