# SELINA Solutions for Class 10 Maths Chapter 1 - GST [Goods and Services Tax]

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## Chapter 1 - GST [Goods and Services Tax] Exercise Ex. 1(A)

Question 1

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 =

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

Question 2

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 =

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

Question 3

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.

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

Question 4

Find the amount of bill for the following intra-state 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

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

Question 5

Find the amount of bill for the following inter-state 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

Solution 5 Amount of bill = Selling price + IGST

= 44,210 + 7961.76

= Rs. 52,167.8

Question 6

Find the amount of bill for the following intra-state 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

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

Question 7

Find the amount of bill for the following inter-state 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

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

Question 8

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

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

Question 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 Rs. per piece) 225 320 300 250 Discount % 40 30 50 40

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

Question 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 (in Rs.) 680 320 260 420 GST % 5 12 18 12

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

Question 11

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

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

Question 12

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.

Solution 12

According to the question,

GST = 18% of 750

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

Question 13

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%.

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

Question 14

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?

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.

Question 15

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%)

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

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

Question 1

Fill in the blanks :

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. at station A =
2. CGST = 6% of 15,000 =
SGST = 6% of 15,000 =
3. C.P. at station B =
4. If profit = Rs. 5000
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%.
5. GST =
6. C.P. at station C =
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

1. S.P. at station A = Rs. 15,000
2. CGST = 6% of 15,000 = Rs. 900
SGST = 6% of 15,000 = Rs. 900
3. C.P. 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. at station C = Rs. 20,000
Question 2

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.

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

1. Net GST paid by the dealer at Kanpur
= Output GST - Input GST
= 4500 - 3600
= Rs. 900
2. The cost of goods/services at Jaipur
= S. P. in Agra + IGST
= 25,000 + 18% of 25000
= 25,000 + 4500
= Rs. 29,500
Question 3

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 end-user.

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

Question 4

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.

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

Question 5

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.

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

Question 6

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%

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

Question 7

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

Solution 7
1. Output tax in Delhi (interstate) :
IGST = 9% of 50,000 = Rs. 9000
Output tax in Delhi = Rs. 9000

2. 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

3.  Since, the dealer in Nainital does not sell the product.
Output GST (tax on sale) = Rs. 0
Question 8

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.

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. 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

Question 9

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.

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

Question 10

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.

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

Question 11

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.

Solution 11

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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