Selina Solutions Concise Maths Class 10 Chapter 1 GST [Goods and Services Tax] Exercise 1(A)

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

 

selina solution concise maths class 10 chapter 1a
selina solution concise maths class 10 chapter 1a
selina solution concise maths class 10 chapter 1a
selina solution concise maths class 10 chapter 1a
selina solution concise maths class 10 chapter 1a
selina solution concise maths class 10 chapter 1a
selina solution concise maths class 10 chapter 1a

 

Access another exercise of Selina Solutions Concise Maths Class 10 Chapter 1 GST [Goods and Services Tax]

Exercise 1(B) Solutions

Access Selina Solutions Concise Maths Class 10 Chapter 1 GST [Goods and Services Tax] Exercise 1(A)

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:

Given,

MRP = Rs 12,000, Discount % = 30%, GST = 18%

Now,

Discount = 30% of 12,000 = (30/100) x 1200 = Rs 3600  

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 + SGST 

= 8400 + 756 + 756 

= Rs 9912 

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 50,000 = Rs 10,000 

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 11,200  

Thus, the amount of bill = Selling price + IGST 

= 40,000 + 11,200 

= Rs 51,200 

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:

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

 

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:

  

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

 

Thus,

The amount of bill = Selling price + GST

  = 10,290 + 257.25 + 257.25

 = 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:

  

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

 

 

 

 

44,210

3978.9

3978.9

 

Thus,

The amount of bill = Selling price + CGST + SGST

 = 44,210 + 3978.9 + 3978.9

  = 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:

 

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

 

Thus, the amount of bill = Selling price + CGST + SGST

  = 37,850 + 2785 + 2785 = 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:

  

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

 

Thus, the amount of bill = Selling price + GST

 = 37,850 + 5570

  = 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:

 

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

Thus, the amount of bill = Selling price + IGST

   = 17,710 + 3187.8

  = 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 (in Rs. per piece)

225

320

300

250

Discount %

40

30

50

40

Solution:

 

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

Thus, the amount of bill = Selling price + SGST + CGST 

  = 17,220 + 2066.4

  = 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:

  

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

 

Thus, the amount of bill = Selling price + IGST 

 = 18,600 + 2007.2

  = 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:

 

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

Thus, the amount of bill = Selling price + GST 

  = 15,168 + 2634.24

  = 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

  = 18/100 x 750 = Rs. 135 

Thus, the amount of bill = 750 + 135 = Rs. 885 

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:

Let’s consider that the total annual premium paid by Mr. Pankaj be Rs. X.

Then, from the question

18% of x = SGST + CGST 

18% of x = 1800  [as SGST = CGST]

So, 18/100 x X = 1800

x = 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 × 2 + 1000 + 1000

  = 10,000 + 2000

 = Rs. 12,000

And,

GST = 28% of 12,000

   = 28/100 x 12,000 = 3360 

Therefore, the GST charged by Mr. Malik Rs. 3360.

 

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. 14.40 

GST on ticket of Rs. 120 = 28% of 120 = 28/100 x 120 = Rs. 33.60 

So,

The difference between both GST = 33.60 – 14.40 = Rs. 19.20 

Thus, the extra GST Asharaf paid for the ticket was Rs. 19.20


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