GST is an indirect tax which is paid by consumers or organisations when they buy goods or services or both. In this exercise, students will be solving problems on the calculation of GST. The solutions for all these problems are prepared in a comprehensive manner and are available at Selina Solutions for Class 10 Maths. As we know that Class 10 is a major part for students to achieve their future goals. Students wanting more knowledge about the concepts which are discussed in this exercise can download Concise Selina Solutions for Class 10 Maths Chapter 1 GST [Goods and Services Tax] Exercise 1(A) PDF provided below.
Selina Solutions Concise Maths Class 10 Chapter 1 GST [Goods and Services Tax] Exercise 1(A) Download PDF
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1. For the following transaction within Delhi, fill in the blanks to find the amount of bill:
MRP =Â Rs 12,000, Discount % = 30%, GST = 18%
Discount =
Selling price (discounted value) =
CGST =
SGST =
IGST =
Amount of Bill =
Solution:
Given,
MRP =Â Rs 12,000, Discount % = 30%, GST = 18%
Now,
Discount = 30% of 12,000 = (30/100) x 1200 = Rs 3600Â Â
So,
Selling price (discounted value) = 12000 – 3600 = Rs 8400
CGST = 9% of 8400 = Rs 756
SGST = 9% of 8400 = Rs 756
IGST = 0
Thus, the amount of bill = Selling price + CGST + SGSTÂ
= 8400 + 756 + 756Â
= Rs 9912Â
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:
Given,
MRP = Rs 50,000, Discount % = 20%, GST = 28%
Now,
Discount = 20% of 50,000 = (20/100) x 50,000Â = Rs 10,000Â
So,
Selling price (discounted value) = 50,000 – 10,000 = Rs 40,000
CGST = 0
SGST = 0
IGST = 28% of 40,000 = (28/100) x 40,000 = Rs 11,200Â Â
Thus, the amount of bill = Selling price + IGSTÂ
= 40,000 + 11,200Â
= Rs 51,200Â
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 (inÂ Rs) |
5500 |
6250 |
4800 |
7200 |
3500 |
Discount % |
30 |
40 |
30 |
20 |
40 |
Â If the rate of GST is 18%, find the total money (including GST) received by the mechanic.Â
Solution:
Name of the person |
Repairing cost (in Rs) |
Discount % |
Discount |
Selling price |
CGST (9%) |
SGSTÂ (9%) |
A |
5500 |
30 |
1650 |
3850 |
346.5 |
346.5 |
B |
6250 |
40 |
2500 |
3750 |
Â 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 |
Â |
Â |
Â |
18,820 |
1693.8 |
1693.8 |
Â
Thus,
The total money (including GST) received by the mechanic is 18,820 + 1693.8 + 1693.8 = Rs. 22,207.60
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:
Â Â
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 |
Â |
Â |
Â |
Â |
10,290 |
257.25 |
257.25 |
Â
Thus,
The amount of bill = Selling price + GST
Â = 10,290 + 257.25 + 257.25
Â = Rs. 10,804.5
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:
Â Â
Quantity |
MRP |
Total MRP |
Discount % |
Discounted price |
Selling price |
CGST 9% |
SGST 9% |
35 |
420 |
14,700 |
10 |
1470 |
13,230 |
1190.7 |
1190.7 |
47 |
600 |
28,200 |
10 |
2820 |
25,380 |
2284.2 |
2284.2 |
20 |
350 |
7000 |
20 |
1400 |
5600 |
504 |
504 |
Total |
Â |
Â |
Â |
Â |
44,210 |
3978.9 |
3978.9 |
Â
Thus,
The amount of bill = Selling price + CGST + SGST
Â = 44,210 + 3978.9 + 3978.9
Â = Rs. 52,167.80
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:
Â
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 |
Â |
Â |
Â |
Â |
37,850 |
2785 |
2785 |
Â
Thus, the amount of bill = Selling price + CGST + SGST
Â = 37,850 + 2785 + 2785Â = Rs. 43,420
7. For the data given above in questions no. 6, find the amount of bill for the inter-state transaction.
MRP (in Rs.) |
12,000 |
15,000 |
9500 |
18,000 |
Discount % |
30 |
20 |
30 |
40 |
CGST % |
6 |
9 |
14 |
2.5 |
Solution:
Â Â
MRP (in Rs.) |
Discount |
Discounted value |
Selling price |
IGST |
IGSTÂ |
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 |
Â |
Â |
Â |
37,850 |
Â |
5570 |
Â
Thus, the amount of bill = Selling price + GST
Â = 37,850 + 5570
Â = Rs. 43,420
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 Rs.) |
Quantity (no. of pieces) |
Discount % |
SGST % |
180 |
10 |
– |
9 |
260 |
20 |
20 |
9 |
310 |
30 |
– |
9 |
175 |
20 |
30 |
9 |
Solution:
Â
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 |
Â |
Â |
Â |
Â |
17,710 |
3187.8 |
Thus, theÂ amount of bill = Selling price + IGST
Â Â = 17,710 + 3187.8
Â = Rs. 20,897.80
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 (inÂ Rs. per piece) |
225 |
320 |
300 |
250 |
Discount % |
40 |
30 |
50 |
40 |
Solution:
Â
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 |
Â |
Â |
Â |
Â |
17,220 |
1033.2 |
1033.2 |
Thus, theÂ amount of bill = Selling price + SGST + CGSTÂ
Â = 17,220 + 2066.4
Â = Rs. 19,286.4
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:
Â Â
Number of services |
Cost of each service (in Rs.) |
GST % |
MRP |
IGSTÂ Â |
8 |
680 |
5 |
5440 |
272 |
12 |
320 |
12 |
3840 |
460.8 |
10 |
260 |
18 |
2600 |
468 |
16 |
420 |
12 |
6720 |
806.4 |
Â |
Â |
Â |
18,600 |
2007.2 |
Â
Thus, the amount of bill = Selling price + IGSTÂ
Â = 18,600 + 2007.2
Â = Rs. 20,607.2
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:
Â
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 |
Â |
Â |
Â |
Â |
15,168 |
Â |
2634.24 |
Thus, theÂ amount of bill = Selling price + GSTÂ
Â = 15,168 + 2634.24
Â = Rs. 17,802.24
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:
From the question, we have
GST = 18% of 750
Â = 18/100 x 750 = Rs. 135Â
Thus, the amount of bill = 750 + 135 = Rs. 885Â
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:
Letâ€™s consider that the total annual premium paid by Mr. Pankaj be Rs. X.
Then, from the question
18% of x = SGST + CGSTÂ
18% of x = 1800Â [as SGST = CGST]
So, 18/100 x X = 1800
x =Â Rs. 10,000
Therefore, the total annual premium paid by him for the policy is Rs. 10,000
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:
From the question, we have
The amount of bill = cost of hotel room x no. of days + additional bed charges for the 2 days
= 5000 Ã— 2 + 1000 + 1000
Â = 10,000 + 2000
Â = Rs. 12,000
And,
GST = 28% of 12,000
Â Â = 28/100 x 12,000 = 3360Â
Therefore, the GST charged by Mr. Malik Rs. 3360.
Â
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:
From the question, we have
GST on ticket of Rs. 80 = 18% of 80 = 18/100 x 80 = Rs. 14.40Â
GST on ticket of Rs. 120 = 28% of 120 = 28/100 x 120 = Rs. 33.60Â
So,
The difference between both GST = 33.60 – 14.40 = Rs. 19.20Â
Thus, the extra GST Asharaf paid for the ticket was Rs. 19.20