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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(a)

Correct Option: (ii) Rs. 1,416

Marked price = Rs. 1500

Discount = 20% on Rs. 1500 = Rs. 300

Then, discounted price = Rs. (1500 – 300) = Rs. 1200

GST = 18% on Rs. 1200 = Rs. 216

Hence, money paid for the article = Rs. 1200 + Rs. 216 = Rs. 1,416

### Solution 1(b)

Correct Option: (iii) Rs. 3290

For article A,

Marked price = Rs. 1000

GST = 5% on Rs. 1000 = Rs. 50

Then, money paid for the article A = Rs. 1000 + Rs. 50 = Rs. 1,050

For article B,

Marked price = Rs. 2000

GST = 12% on Rs. 2000 = Rs. 240

Then, money paid for the article B = Rs. 2000 + Rs. 240 = Rs. 2,240

Hence, total amount to be paid for the bill = Rs. 1,050 + Rs. 2,240 = Rs. 3,290

### Solution 1(c)

Correct Option: (iii) 0%

It is a case of inter-state transaction as goods are supplied from one state (Rajasthan) to another state (Punjab).

Hence, SGST = Nil = 0%

### Solution 1(d)

Correct Option: (iv) 18%

In case of inter-state sales of goods or services, if GST is 18%, then IGST = 18%.

### Solution 1(e)

Correct Option: (ii) Rs. 1,680

Marked price = Rs. 2000

Discount = Rs. 500

Then, discounted price = Rs. (2000 – 500) = Rs. 1500

GST = 12% on Rs. 1500 = Rs. 180

Hence, total amount to be paid = Rs. 1500 + Rs. 180 = Rs. 1,680

### Solution 2

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 3

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 4

 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 5

 Quantity MRP Total MRP Discount % Discounted price Selling price CGST 2.5% SGST 2.5% 36 450 16200 10 1620 14580 364.5 364.5 48 720 34560 20 6912 27648 691.2 691.2 60 300 18000 30 5400 12600 315 315 24 360 8640 20 1728 6912 172.8 172.8 Total 61740 1543.5 1543.5

Amount of bill = Selling price + GST

= Rs. 61740 + Rs. 1543.5 + Rs. 1543.5

= Rs. 64827

### Solution 6

Amount of bill = Selling price + IGST

= 44,210 + 7961.76

= Rs. 52,167.8

### Solution 7

 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 8

 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 9

 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 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

According to the question,

GST = 18% of 750

=

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

### Solution 12

Let the total annual premium paid by Ms. Pratima be Rs. x.

According to the question, 18% of x = SGST + CGST

18% of x = 1800        ( SGST = CGST)

x = Rs. 10,000

Hence, total annual  premium including GST = Rs. (10000 + 1800) =  Rs. 11800

### Solution 13

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.

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

### Solution 1(a)

Correct Option: (iii) expenses plus profit

Under GST ‘value addition’ refers to expenses plus profit.

### Solution 1(b)

Correct Option: (ii) output tax

Input tax credit shall only be allowed against output tax.

### Solution 1(c)

Correct Option: (iv) tax on value addition

Input tax credit means tax on value addition.

### Solution 1(d)

Correct Option: (iii) Rs. (y – x)

Input tax credit = Output tax – Input tax = Rs. (y – x)

### Solution 1(e)

Correct Option: (iii) Rs. 1,680

Cost price = Rs. 2000

Discount = 20% on Rs. 2000 = Rs. 400

Then, discounted price = Rs. (2000 – 400) = Rs. 1600

GST = 5% on Rs. 1600 = Rs. 80

Selling price for John = Rs. 1600 + Rs. 80 = Rs. 1680

### Solution 2

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. (excluding GST) at station A = Rs. 15,000
2. CGST = 6% of 15,000 = Rs. 900
SGST = 6% of 15,000 = Rs. 900
3. C.P. (excluding GST) 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. (excluding GST) at station C = Rs. 20,000

### Solution 3

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

Net GST paid by the dealer at Kanpur

= Output GST - Input GST

= 4500 - 3600

= Rs. 900

### Solution 4

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 5

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 6

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 7

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 8

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

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

### 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

## GST [Goods and Services Tax] Exercise TEST YOURSELF

### Solution 1(a)

Correct Option: (ii) Rs. 920

Cost price = Rs. 8000

Profit = 15% on Rs. 8000 = Rs. 1200

Then, selling price = Rs. (8000 + 1200) = Rs. 9200

CGST = 5% on Rs. 9200 = Rs. 460

SGST = 5% on Rs. 9200 = Rs. 460

IGST = Nil

GST = Rs. (460 + 460) = Rs. 920

### Solution 1(b)

Correct Option: (ii) Rs. 920

Cost price = Rs. 8000

Profit = 15% on Rs. 8000 = Rs. 1200

Then, selling price = Rs. (8000 + 1200) = Rs. 9200

IGST = 10% on Rs. 9200 = Rs. 920

CGST = Nil

SGST = Nil

GST = Rs. 920

### Solution 1(c)

Correct Option: (iii) 18%

Let GST = x%

Then, x% on Rs. 10,000 = Rs. 1800

Then x = 18%

### Solution 1(d)

Correct Option: (iii) Rs. 90

Cost price = Rs. 2000, Selling price = Rs. 2500

Tax liability on Manu = 18% on Rs, 2500 – 18% on Rs. 2000

= 18% on Rs. (2500 – 2000)

= 18% on Rs. 500

= Rs. 90

### Solution 1(e)

Correct Option: (iv) Rs. 00

Ashok is the end user of the product, that is, Ashok does not sell the product.

Therefore, Output GST for Ashok (tax on sale) = Nil = Rs. 00

### Solution 2

 Items Marked Price Discount Discounted value Rate of GST GST Face-cream Rs. 350 12% 88% on Rs. 350 = Rs. 308 12% 12% on Rs. 308 = Rs. 36.96 Hair oil Rs. 720 - Rs. 720 5% 5% on Rs. 720 = Rs. 36 Telecom powder Rs. 225 18% 82% on Rs. 225 = Rs. 184.50 18% 18% on Rs. 184.50 = Rs. 33.21

i.          Total GST paid = Rs. (36.96 + 36 + 33.21) = Rs. 106.17

ii.        Total bill amount including GST = Rs. (308 + 720 + 184.50) + Rs. 106.17

= Rs. 1212.50 + Rs. 106.17

= Rs. 1318.67

### Solution 3

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

### Solution 4

Let the selling price of an A.C. = Rs. x

x + 28% of x = 31200

x = Rs. 24375

Price of an A.C. without GST = Rs. 24375

(i)

GST = 28%

Total amount of GST = 28% of 24375 = Rs. 6825

(ii)

Taxable value of A.C. = Rs. 24375

(iii)

Amount of CGST = GST/2 = Rs. 3412.5

(iv)

Amount of SGST = GST/2 = Rs. 3412.5

### Solution 5

For the wholesaler:

Marked price = Rs. 45000

Discount = 10% = Rs. 4500

S.P. = M.P. - Discount

= 45000 - 4500

= Rs. 40500

For the dealer:

C.P. = Rs. 40500

Discount = 4% of 45000 = Rs. 1800

S.P. = M.P. - Discount

= Rs. 45000 - Rs. 1800

= Rs. 43200

(i)

Tax paid by the dealer under GST

= Output tax - Input tax

= Tax on S.P. - Tax on C.P.

= 18% of 43200 - 18% of 40500

= 7776 - 7290

= Rs. 486

Since, the transaction is intra-state,

Tax paid by the dealer to the central and state government = CGST = SGST =

(ii)

GST paid by the dealer = 18% of 43200 = Rs. 7776

∴ GST received by government = 7776

Since, the transaction is intra-state, GST received by the central and state government = CGST = SGST =

(iii)

For the consumer:

C.P. = S.P. for dealer = Rs. 43200

GST paid by the consumer = 18% of 43200 = 7776

∴ Total amount paid by the consumer = Rs. (43200 + 7776) = Rs. 50976

### Solution 6

For Rohit:

Input tax = Rs. 10,400

Output tax = Rs. 11,000

GST paid by Rohit = Output tax - Input tax = Rs. 600

SGST = CGST = Rs. 300

For Manish:

Input tax = Rs. 11000

Output tax = Rs. 11800

∴ GST paid by Manish = 11800 - 11000 = Rs. 800

∴ SGST = CGST = Rs. 400

### Solution 7

(i)

Marked price of T.V. = 25000 + 20% of 25000 = Rs. 30000

(ii)

Marked price = Rs. 30000

Discount = 10% = Rs. 3000

∴ Cost price for consumer without tax = 30000 - 3000 = Rs. 27000

GST paid by the consumer = 12% of 27000 = Rs. 3240

∴ Consumer's cost price of TV inclusive of tax under GST = Rs. (27000 + 3240) = Rs. 30240

(iii)

For the retailer:

Input tax = 12% of 25000 = Rs. 3000

Output tax = 12% of 27000 = Rs. 3240

GST paid by the retailer to the Central and State Governments = Output tax - Input tax

= Rs. (3240 - 3000)

= Rs. 240

### Solution 8

Marked price of an article = Rs. 6000

For the dealer:

Discount = 30%

C.P. = M.P. - 30% of M.P. = Rs. 4200

(i)

For the consumer:

M.P. = Rs. 6,000

Discount = 10%

C.P. = M.P. - 10% of M.P. = Rs. 5400

GST paid by the consumer = 5% of 5400 = Rs. 270

∴ The total amount paid by the consumer for the article = 5400 + 270 = Rs. 5670

(ii)

For the dealer:

Input tax = tax on purchase = 5% of 4200 = Rs. 210

Output tax = GST paid by consumer = Rs. 270

Tax under GST paid by the dealer to the central and state governments

= Output tax - Input tax

= Rs. (270 - 210)

= Rs. 60

So, tax under GST paid by the dealer to the state government is Rs. 30.

(iii)

GST received by the state and central governments = GST paid by the consumer

= Rs. 270

∴ Amount of tax under GST received by the central government is Rs. 135.

### Solution 9

Marked price of an article = Rs. 20,000

(i)

For the dealer:

Cost price = Rs. 20,000

GST = 18% of Rs. 20,000 = Rs. 3600

So, the price of the article (inclusive of GST) for the shopkeeper is Rs. 23600.

(ii)

GST paid by the shopkeeper = Rs. 3600

For consumer:

Cost price = 20000 + 25% of 20000 = Rs. 25000

GST paid by the consumer = 18% of 25000 = Rs. 4500

∴ Input tax for the shopkeeper = Rs. 3600

Output tax for the shopkeeper = Rs. 4500

Tax paid by the shopkeeper to the government = Output tax - Input tax = Rs. 900.

Thus, the amount of tax, under GST, paid by the shopkeeper to the Government is Rs. 900.

### Solution 10

Marked price of an A.C. = Rs. 64,000

(i)

For the distributor:

S.P. of A.C. without GST = 64000 - 25% of 64000 = Rs. 48000

GST paid = 18% of 48000 = Rs. 8640

S.P. of A.C. including GST, for the distributor = Rs. (48000 + 8640) = Rs. 56640

(ii)

GST paid by the distributor = 18% of 48000 = Rs. 8640

∴ Tax paid by the distributor to the State Government = GST/2 = Rs. 4320

(iii)

For the shopkeeper:

C.P. = S.P. for the distributor = Rs. 48000

Input tax = 18% of 48000 = Rs. 8640

Output tax = Tax paid by the consumer

C.P. for the consumer = Rs. 64000

GST paid by the consumer = 18% of 64000 = Rs. 11520

∴ Output tax = Rs. 11520

∴ Tax paid by the shopkeeper to the government = 11520 - 8640 = Rs. 2880

∴ The tax, under GST paid by the shopkeeper to the central government is Rs. 1440.

(iv)

Tax received by the state government = SGST paid by the consumer = Rs.   = Rs. 5760

(v)

The price including tax under GST of the A.C. paid by the customer

= C.P. for the consumer + GST paid by the consumer

= 64000 + 18% of 64000

= Rs. 75520