SELINA Solutions for Class 10 Maths Chapter 1  GST [Goods and Services Tax]
Chapter 1  GST [Goods and Services Tax] Exercise Ex. 1(A)
For the following transaction within Delhi, fill in the blanks to find the amount of bill :
MRP = Rs. 12,000, Discount % = 30%, GST = 18%
Discount =
Selling price (discounted value) =
CGST =
SGST =
IGST =
Amount of Bill =
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
For the following transaction from Delhi to Jaipur, fill in the blanks to find the amount of bill :
MRP = Rs. 50,000, Discount % = 20%, GST = 28%
Discount =
Selling price (discounted value) =
CGST =
SGST =
IGST =
Amount of Bill =
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
A computer mechanic in Delhi charges repairing cost from five different persons A, B, C, D and E with certain discounts. The repairing costs and the corresponding discounts are as given below :
Name of the person 
A 
B 
C 
D 
E 
Repairing cost (in Rs.) 
5500 
6250 
4800 
7200 
3500 
Discount % 
30 
40 
30 
20 
40 
If the rate of GST is 18%, find the total money (including GST) received by the mechanic.
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
Find the amount of bill for the following intrastate transaction of goods/services. The GST rate is 5%.
Quantity (no. of items) 
MRP of each item (in Rs.) 
Discount % 
18 
150 
10 
24 
240 
20 
30 
100 
30 
12 
120 
20 
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
Find the amount of bill for the following interstate transaction of goods/services. The GST rate is 18%.
Quantity (no. of items) 
35 
47 
20 
MRP of each item (in Rs.) 
420 
600 
350 
Discount % 
10 
10 
20 
Amount of bill = Selling price + IGST
= 44,210 + 7961.76
= Rs. 52,167.8
Find the amount of bill for the following intrastate transaction of goods/services.
MRP (in Rs.) 
12,000 
15,000 
9500 
18,000 
Discount % 
30 
20 
30 
40 
CGST % 
6 
9 
14 
2.5 
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
Find the amount of bill for the following interstate transaction of goods/services.
MRP (in Rs.) 
12,000 
15,000 
9500 
18,000 
Discount % 
30 
20 
30 
40 
CGST % 
6 
9 
14 
2.5 
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
A dealer in Mumbai supplied an item at the following prices to a dealer in Delhi. Find the total amount of the bill.
Rate per piece (in Rs.) 
Quantity (no. of pieces) 
Discount % 
SGST % 
180 
10 
Net 
9 
260 
20 
20 
9 
310 
30 
Net 
9 
175 
20 
30 
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
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 Rs. per piece) 
225 
320 
300 
250 
Discount % 
40 
30 
50 
40 
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
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 (in Rs.) 
680 
320 
260 
420 
GST % 
5 
12 
18 
12 
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
For the following, find the amount of bill data :
Rate per piece (in Rs.) 
Number of pieces 
Discount % 
GST% 
18 
360 
10 
12 
12 
480 
20 
18 
12 
120 
5 
12 
28 
150 
20 
28 
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
The tax invoice of a telecom service in Meerut shows cost of services provided by it as Rs. 750. If the GST rate is 18%, find the amount of the bill.
According to the question,
GST = 18% of 750
=
The amount of bill = 750 + 135 = Rs. 885
Mr. Pankaj took Health Insurance Policy for his family and paid Rs. 900 as SGST. Find the total annual premium paid by him for this policy, rate of GST being 18%.
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
Mr. Malik went on a tour to Goa. He took a room in a hotel for two days at the rate of Rs. 5000 per day. On the same day, his friend John also joined him. Hotel provided an extra bed charging Rs. 1000 per day for the bed. How much GST, at the rate of 28% is charged by the hotel in the bill to Mr. Malik for both the days?
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.
Asharaf went to see a movie. He wanted to purchase a movie ticket for Rs. 80. As the ticket for Rs. 80 was not available, he purchased a ticket for Rs. 120 of upper class. How much extra GST did he pay for the ticket? (GST for a ticket below Rs. 100 is 18% and GST for a ticket above Rs. 100 is 28%)
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
Chapter 1  GST [Goods and Services Tax] Exercise Ex. 1(B)
Fill in the blanks :
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 =
 CGST = 6% of 15,000 =
SGST = 6% of 15,000 =  C.P. at station B =
 If profit = Rs. 5000
S.P. at station B =
Now the same goods/services are moved under interstate transaction from station B to station C and the rate of tax is 12%.  GST =
 C.P. at station C =
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
Goods/services are sold from Agra (U.P.) to Kanpur (U.P.) for Rs. 20,000 and then from Kanpur to Jaipur (Rajasthan). If the rate of GST is 18% and the profit made at Kanpur is Rs. 5000, find:
i. the net GST payable by the dealer at Kanpur.
ii. the cost of goods/services at Jaipur.
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
Goods/services are sold from Kota (Rajasthan) to Mumbai for Rs. 20,000 and then from Mumbai to Pune. If the rate of GST is 12% and the profit made at Mumbai is Rs. 5000; find the net GST paid at Pune, if the dealer at Pune is the enduser.
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
A is a dealer in Banaras (U.P.). he supplies goods/services worth Rs. 8000 to a dealer B in Agra (U.P.). Dealer B, in turn, supplies the same goods/services to dealer C in Patna (Bihar) at a profit of Rs. 1200. Find the input and output taxes for the dealer C under GST system; if the rate of GST is 18% and C does not sell his goods/services further.
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
A is a dealer in Meerut (U.P.). He supplies goods/services, worth Rs. 15,000 to a dealer B in Ratlam (M.P.). Dealer B, in turn, supplies the same goods/services to dealer C in Jabalpur (M.P.) at a profit of Rs. 3000. If rate of tax (under GST system) is 18%, find
i. The cost of goods/services to the dealer C in Jabalpur.
ii. Net tax payable by dealer B.
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
A dealer X in Hapur (U.P.) supplies goods/services, worth Rs. 50,000 to some other dealer Y in the same city. Now the dealer Y supplies the same goods/services to dealer Z in Calcutta at a profit of Rs. 20,000. Find
i. Output and input taxes for the dealer Y
ii. Net GST payable by dealer Y.
The rate of GST at each stage is 28%
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
Consultancy services, worth Rs. 50,000, are transferred from Delhi to Calcutta at the rate of GST 18% and then from Calcutta to Nainital (with profit = Rs. 20,000) at the same rate of GST. Find the output tax at
i. Delhi
ii. Calcutta
iii. Nainital
 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
For a dealer A, the list price of an article is Rs. 27,000, which he sells to dealer B at some lower price. Further, dealer B sells the same article to a customer at its list price. If the rate of GST is 8% and the dealer B paid a tax, under GST, equal to Rs. 1,944 to the government, find the amount(inclusive of GST) paid by dealer B.
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. 1944
⟹ 8% of 27000  8%(27000  x) = Rs. 1944
⟹ 2160  2160 + 8% of x = Rs. 1944
⟹ 8% of x = Rs. 1944
⟹ x = Rs. 24300
Hence, cost price of dealer B = 27000  24300 = Rs. 2700
The amount (inclusive of GST) paid by dealer B
= 2700 + 8% of 2700
= 2700 + 216
= Rs. 2916
The marked price of an article is Rs. 6000. A wholesaler sells it to a dealer at 20% discount. The dealer further sells the article to a customer at a discount of 10% on the marked price. If the rate of GST at each stage is 18%, find the amount of tax (under GST) paid by the dealer to the government.
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
A is a manufacturer of T.V. sets in Delhi. He manufacturers a particular brand of T.V. set and marks it at Rs. 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 dealer C in Delhi. If the rate of GST = 5% find tax (under GST) paid by wholesaler B to the government.
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
For a trader, marked price of a refrigerator = Rs. 15,680 inclusive of GST at the rate of 12% on the marked price. Gagan, a customer for this refrigerator, asks the trader to reduce the marked price of the refrigerator to such extend that its reduced price plus GST on it is equal to marked price of the refrigerator. Find the required reduction.
Let the marked price be Rs. x.
x + 12% of x = 15,680
1.12x = 15,680
x = Rs. 14,000
Initial marked price = Rs. 14,000
Let Gagan asked for priced reduction of Rs. y.
New price = 14,000  y
GST on new price = 12% of (14,000  y)
According to the question,
14,000  y + 0.12(14,000  y) = 14,000
1.12y + 1680 = 0
y = 1500
Required reduction in price is Rs. 1500.
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