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 = Selina Solutions Icse Class 10 Mathematics Chapter - Gst Goods And Services Tax 

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 = Selina Solutions Icse Class 10 Mathematics Chapter - Gst Goods And Services Tax 

Selling price (discounted value) = 50,000 - 10,000 = Rs. 40,000

CGST = 0

SGST = 0

IGST = 28% of 40,000 = Selina Solutions Icse Class 10 Mathematics Chapter - Gst Goods And Services Tax 

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

  

Selina Solutions Icse Class 10 Mathematics Chapter - Gst Goods And Services Tax

 

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

 = Selina Solutions Icse Class 10 Mathematics Chapter - Gst Goods And Services Tax

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 Selina Solutions Icse Class 10 Mathematics Chapter - Gst Goods And Services Tax SGST = CGST Selina Solutions Icse Class 10 Mathematics Chapter - Gst Goods And Services Taxx = 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

  = Selina Solutions Icse Class 10 Mathematics Chapter - Gst Goods And Services Tax

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 = Selina Solutions Icse Class 10 Mathematics Chapter - Gst Goods And Services Tax

GST on ticket of Rs. 120 = 28% of 120 = Selina Solutions Icse Class 10 Mathematics Chapter - Gst Goods And Services Tax

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 = Selina Solutions Icse Class 10 Mathematics Chapter - Gst Goods And Services Tax

SGST = 9% of Rs. 20,000 = Selina Solutions Icse Class 10 Mathematics Chapter - Gst Goods And Services Tax

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 = Selina Solutions Icse Class 10 Mathematics Chapter - Gst Goods And Services Tax

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 = Selina Solutions Icse Class 10 Mathematics Chapter - Gst Goods And Services Tax

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 = Selina Solutions Icse Class 10 Mathematics Chapter - Gst Goods And Services Tax

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 = Selina Solutions Icse Class 10 Mathematics Chapter - Gst Goods And Services Tax

SGST = Selina Solutions Icse Class 10 Mathematics Chapter - Gst Goods And Services Tax


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 = Selina Solutions Icse Class 10 Mathematics Chapter - Gst Goods And Services Tax

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.