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 interstate 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 interstate 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 intrastate transaction from station A to station B and the rate of GST is 12%.
As per GST System
 S.P. (excluding GST) at station A = Rs. 15,000
 CGST = 6% of 15,000 = Rs. 900
SGST = 6% of 15,000 = Rs. 900  C.P. (excluding GST) 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. (excluding GST) at station C = Rs. 20,000
Solution 3
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
Solution 4
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 5
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 6
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 7
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 8
 Output tax in Delhi (interstate) :
IGST = 9% of 50,000 = Rs. 9000
Output tax in Delhi = Rs. 9000  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  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
Note: Back answer is incorrect.
Solution 2
Items  Marked Price  Discount  Discounted value  Rate of GST  GST 
Facecream  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 intrastate,
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 intrastate, 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