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
- 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 inter-state 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 (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 - 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
- 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