EXERCISE 1(A)

For the following transaction within Delhi, fill 2. For the following transaction from Delhi to Jai
in the blanks to find the amount of bill : fill in the blanks to find the amount of bill
MRP = 12,000 MRP =?50.000
Discount% = 30% Discount = 20%
GST% = 18% GST = 28%
Discount Discount
Selling price Selling price
(discounted value) (discounted value)
CGST CGST
SGST = SGST
IGST = IGST
Amount of bill = Amount of bill =

Acomputer mechanic in Delhi charges repairing cost from five different persons A, B, C, D an
with certain discounts.
The repairing costs and the corresponding discounts are as given below
Name of the persons A B C D E

Repairing cost (in ) 5,500 6,250 4,800 7,200 3,500

Discount% 30 40 30 20 40

If the rate of GST is 18%, find the total money (including GST) received by the mechanic.
 die uiount of bill for the following intra-state
transaction of goods/services. The GST rate is D0.
Quantity (No. of items) MRP of each item (in ) Discount %
150 10
24 240 20
30
100 30
12
120 20

O rma he amount of bill for the

18%. following inter-state transaction of goods/services. The GST rate is

Quantity (No. of items) 35 47 20

MRP of each item (in ) 420 600 350
Discount % 10 10 20
6. Find the amnount of bill for the following intra-state transaction of goods/services.
MRP (in ) 12,000 15,000 9,500 18,000
Discount % 30 20 30 40
CGST % 6 14 2-5

7. For the data given above in question no, 6, find the amount of bill for the inter-state
transaction.
8. A dealer in Mumbai supplied some items at the following prices to a dealer in Delhi. Find the total
amount of the bill.

Rate per piece (in ) Quantity (no. of pieces) Discount % SGST%

180 10
260 20 20
310 30 9
175 20 30

9. National Trading Company, Meerut (UP) made the supply of the following goods/services to Samarth
Traders, Noida (UP). Find the total amount of bill if the rate of GST = 12%.

Quantity (no. of pieces) 20 30 12 40

MRP (in per piece) 225 320 300 250

Discount % 40 30 50 40

10. M/s Ram Traders, Delhi, provided the following services to M/s Geeta Trading Company in Agra (UP).
Find the amount of bill :

Number of services 8 12 10 16

Cost of each service 680 320 260 420

(in )
GST% 5 12 18 12
 amount of bill data;
11. For the following, find the Discount % GST%
Number of pieces
Rate per piece (in ) 12
10
18
360
20 18
12 480
5 12
12 120
20 28
28 150
750 Ie ..
Meerut shows cost of services prOVided by it as
12. The tax invoice of a telecom service in
GST rate is 18%, find the amount of the bill.
Health Insurance Policy for his family and paid 900 as SGST. Find the total ane.
13. Mr. Pankaj took
policy. The rate of GST being 18%.
premium, including GST, paid by him for this
in a hotel for tWo dayS at the rate of S000
14. Mr. Malik went on a tour to Goa. He took a room
him. Hotel provided an extra bed charging 1,000
day. On the same day, his friend John also joined
per day for the bed. How mnuch GST, at the rate of 28%% is
charged by the hotel in the bill to Mr Mo1:1
for both the days ?
ticket for 80 o
15. Ashraf went to see a movie. He wanted to purchase a movie tcket for 80. As the
not available, he purchased a ticket for ? 120of upper class. How much extra GST did he pav for the
ticket ? (GST for aticket below 100 is 18% and GST for aticket above R 100 is 28%).
 EXERCISE 1(B)
1. Fill in the blanks :
When the goods/services are sold for 15,000 under intra-state transaction from station Ato station
Band the rate of GST is 12%,
As per GST system
(a) S.P. at station A =
(b) CGST =
SGST =.
(c) C.P. at station B =
(d) If profit = 5,000
S.P. at station B =

Now the same goods/services are moved under inter-state transaction from station B to station C
and the rate of tax is 12%.
(e) GST =
() C.P. at station C =.
2. Goods/services are sold from Agra (U.P.) to Kanpur (U.P.) for 20,000 and then from Kanpur to
Jaipur (Rajasthan). If the rate of GST is 18% and the profit made at Kanpur is 5,000, find :
(i) the net GST payable by the dealer at Kanpur.
(ii) the cost of goods/services at Jaipur.
3. Goods/services are sold from Kota (Rajasthan) to Mumbai for ? 20,000 and then from Mumbai to
Pune. If the rate of GST is 12% and the profit made at Mumbai is ? 5,000: find the net GST paid
at Pune, if the dealer at Pune is the end-user.
4. A is a dealer in Banaras (UP). He supplies goods/services worth 8,000 to a dealer B in Agra
(UP). Dealer B, in turn, supplies the same goods/services to dealer Cin Patna (Bihar) at a profit of
? 1,200. Find the input and output taxes for the dealer C under GST system; if the rate of GST is
18% and Cdoes not sell his goods/services further.

17
 to a dealer B in
goods/services, worth ? 15,000
5. Ais a dealer in Meerut (UP). He
supplies
to dealer Cin Jabalpur (MP) at aRatlam
same goods/services profit
(M.P.). Dealer B, in turn, supplies the is 18%, find :
(under GST System)
of 3.000. If rate of tax the dealer C does ,
goods/services to the dealer C in Jabalpur (assuming that
() the cost of
the goods/services further).
(ii) net tax payable by dealer B. 50,000 to some other dealer y
:.
supplies goods/services, worth ?
6. A dealer X in Hapur (UP) same goods/services to dealer Z in Calcutta at a nec.
supplies the
same city. Now the dealer Y
7 20,000. Find :

(i) output and input taxes for the dealer Y.

(i) net GST payable by dealer Y.
[The rate of GST at each stage is 28%].
the rate of CST
Consultancy services, worth 50,000, are transferred fromn Delhi to Culcutta at
7. Find th
then from Calcutta to Nainital (with profit =? 20,000) at the same rate of GST.
18% and
output tax at :
(ii)Calcutta (iii) Nainital
(i) Delhi
[Consider the dealer at Nainital as end-user].
27,000, which he sells to dealer B at some lower
8. For a dealer A, the list price of an article is ?
customer at its list price. If the rate of GsT i
price. Further, dealer B sells the same article to a
government, find the amount (inclusive
8% and dealer B paid a tax, under GST, equal to 216 to the
of GST) paid by dealer B.
a dealer at 20% discount. The
9. The marked price of an article is 6,000. A wholesaler sells it to
the rate of
dealer further sells the article to a customer at a discount of 10% on the marked price. If
to the government
GST at each stage is 18%, find the amount of tax (under GST) paid by the dealer
10. A is a manufacturer of T.V. sets in Delhi. He manufactures a particular brand of T.V. set and marks
it at 75,000. He then sells this T.V. set to a wholesaler B in Punjab at a discount of 30%. The
wholesaler B raises the marked price of the T.V. set bought by 30% and then sells it to dealerCin
Delhi. If the rate of GST = 5%, find tax (under GST) paid by wholesaler B to the government.
11. For a trader, marked price of arefrigerator = 15,680 exclusive of GST, (GST is 12%). Gagan, a
customer for this refrigerator, asks the trader to reduce the price of the refrigerater to such an extent
that its reduced price plus GST is equal to the marked price of the refrigerator. Find the required
reduction.
 ANSWERS
Exercise 1 (A)
1. Discount = 3,600; discounted value = 8,400; CGST = 756;
SGST =? 756; IGST = 00 and amount of bill = 9,912
2. Discount = ? 10,000; discounted value = 40,000; CGST =? 00;
SGST = 00; IGST = |1.200 and amount of bill = 51,200
3. 22,207.60 4. 10,804.50 5. 52, 167.80 6. 43,420 7. 43,420
8. 20,897.80 9. 19,286.40 10. 20,607.20 11. 17,802.24
12. 885 13. 11,800 14. 3,360 15, 19.20

Exercise 1(B)
1. (a) ? 15,0000 (b) CGST =900 and SGST=900 (c) 15,000 (d) ? 20,000
(e)? 2,400 (f) 20,000 2. (i) 900 (ii) ? 29,500 3. 3,000 4. 1,656 and 00
5. (i) 21,240 (ii) 540 6. (i) 19,600 and 14,000 (ii) 5,600
7. (i) 9,000 (ii) 12,600 (iii) 00.
8. 26,244 9. 108 10. 2.,250 11. 1,680