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 intrastate transaction from station A to station B and the rate of GST is 12%.
As per GST System
 S.P. at station A = Rs. 15,000
 CGST = 6% of 15,000 = Rs. 900
SGST = 6% of 15,000 = Rs. 900  C.P. at station B = Rs. 15,000
 If profit = Rs. 5000
S.P. at station B = 15,000 + 5000 = Rs. 20,000
Now the same goods/services are moved under interstate transaction from station B to station C and the b rate of tax is 12%.  GST = 12% of 20,000 = Rs. 2400
 C.P. at station C = Rs. 20,000
Solution 2
When the product is sold from Agra to Kanpur (intrastate 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 (interstate transaction)
For the dealer in Kanpur
Inputtax 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
 Net GST paid by the dealer at Kanpur
= Output GST  Input GST
= 4500  3600
= Rs. 900  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 (interstate transaction)
CP = Rs. 20,000
IGST = 12% of Rs. 20,000 =
Profit = Rs. 5000
SP = Rs. 25,000
For the dealer in Pune (intrastate 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 (intrastate transaction)
SP = Rs. 8,000
For the dealer B (intrastate 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 (interstate 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 interstate transaction)
S.P. in Meerut = Rs. 15,000
For B (case of interstate 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 intrastate 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 (intrastate transaction)
SP = Rs. 50,000
For the dealer Y (intrastate 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 (interstate 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
 Output tax in Delhi (interstate) :
IGST = 9% of 50,000 = Rs. 9000
Output tax in Delhi = Rs. 9000  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  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