ML Aggarwal Solutions for Class 10 Maths Chapter 1 Goods and Service Tax (GST)

ML Aggarwal Solutions for Class 10 Maths Chapter 1 Goods and Service Tax (GST) are available here. In this chapter, we shall discuss topics based on goods and its service tax. GST is a value-added tax levied on most goods and services sold for domestic consumption. The GST is paid by the consumers, but it is remitted to the government by the businesses selling the goods and services. In effect, GST provides revenue for the government. For better understanding of the concepts, the expert faculty team at BYJU’S have solved the problems based on GST in a step by step manner to help students understand the concepts easily. Students can refer to ML Aggarwal Solutions for Class 10, which is the best reference guide any student can rely on to achieve their goals. Tutors have designed the solutions in a unique and simple method where any student can grasp the topics clearly. The solutions to this chapter are readily available in the pdf format, which can be downloaded by the students easily from the links provided below and can start practising offline to score good marks in their board exams.

ML Aggarwal Solutions for Class 10 Maths Goods and Service Tax (GST) contains one exercise and the ML Aggarwal Class 10 Solutions present in this page provide solutions to the questions discussed in this exercise.

ML Aggarwal Solutions for Class 10 Maths Chapter 1 – Goods and Service Tax (GST) :-

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Access answers to ML Aggarwal Solutions for Class 10 Maths Chapter 1 – Goods and Service Tax (GST)

EXERCISE 1

1. A manufacture sells a T.V to a dealer for Rs.18000 and the dealer sells it to a consumer at a profit of Rs 1500. If the sales are intra state and the rate of G.S.T is 12 %, Find:

(i) The amount of GST paid by the dealer to the State Government.

(ii) The amount of GST received by the Central Government.

(iii) The amount of GST received by the State Government.

(iv) The amount that the consumer pays for the TV.

Solution:

It is a case of intra-state transaction of goods and services.

SGST = CGST = ½ GST

Given:

Manufacturer sells T.V to a dealer = ₹ 18000

Amount of GST collected by manufacturer from dealer,

CGST – SGST = 6% of 18000

= (6/100) × 18000

= ₹ 1080

So, Manufacturer will pay ₹ 1080 as CGST and ₹ 1080 as SGST

CP of a TV for dealer = ₹ 18000

Profit = ₹ 1500

SP of a TV for dealer to customer – CP + Profit = ₹ 18000 + ₹ 1500

= ₹ 19500

Amount of GST collected by dealer from customer,

CGST = SGST = 6% of ₹ 19500

= (6/100) × 19500

= ₹ 1170

(i) Amount of GST paid by the dealer to the State Government.

₹ 1170 – ₹ 1080 = ₹ 90

(ii) Amount of GST received by the Central Government.

CGST paid by manufacturer + CGST paid by dealer = ₹ 1080 + ₹ 90

= ₹ 1170

(iii) Amount of GST received by the State Government.

SGST paid by manufacturer + SGST paid by dealer = ₹ 1080 + ₹ 90

= ₹ 1170

(iv) Amount that the consumer pays for the TV.

CP of TV + CGST paid by customer + SGST paid by customer

= ₹19500 + ₹1170 + ₹ 1170 = ₹ 21840

2. A shopkeeper buys a camera at a discount of 20% from a wholesaler. The printed price of the camera being Rs 1600. The shopkeeper tells it to a consumer at the printed price.

If the sales are intra-state and the rate of GST Is 12%, find:

(i) GST paid by the shopkeeper to the Central Government

(ii) GST received by the Central Government.

(iii) GST received by the State Government.

(iv) The amount at which the consumer bought the camera.

Solution:

It is a case of intra-state transaction of goods and services.

SGST = CGST = ½ GST

Given:

Printed price of a camera = ₹ 1600

Rate of discount = 20%

CP of camera for shopkeeper = printed price – Discount

= ₹1600 – 20% of ₹1600

= ₹1600 – (20/100) × 1600

= ₹1600 – ₹320

= ₹1280

It is given that, rate of GST = 12%

Amount of GST paid by the shopkeeper to the wholesaler,

CGST = SGST = 6% of ₹1280

= (6/100) × 1280

= ₹76.80

(i) GST paid by the shopkeeper to the Central Government

CGST = SGST = 6% of ₹1600

= (6/100) × 1600

= ₹96

GST paid by the shopkeeper to the Central Government = ₹96 – ₹76.80 = ₹19.20

(ii) GST received by the Central Government.

CGST paid by wholesaler + CGST paid by shopkeeper = ₹76.80 + ₹19.20 = ₹96

(iii) GST received by the State Government.

SGST paid by wholesaler + SGST paid by shopkeeper = ₹76.80 + ₹19.20 = ₹96

(iv) The amount at which the consumer bought the camera.

Amount paid by consumer for camera = CP of camera + CGST paid by consumer + SGST paid by consumer = ₹1600 + ₹96 + ₹96 = ₹1792

3. A manufacturer sells a washing machine to a wholesaler for Rs 15000. The wholesaler sells it to a trader at a profit of Rs 1200 and the trader sells it to a consumer at a profit of Rs 1800. If all the sales are intra-state and the rate of GST is 12%, find:

(i) The amount of tax (under GST) received by the State Government from the wholesaler.

(ii) The amount of tax (under GST) received by the Central Government from the trader.

(iii) The amount that the consumer pays for the machine.

Solution:

It is a case of intra-state transaction of goods and services.

SGST = CGST = ½ GST

Given:

CP of washing machine for wholesaler = ₹15000

Rate of GST = 12%

Amount of GST paid by wholesaler to manufacturer,

CGST = SGST = 6% of ₹15000

= (6/100) × 15000

= ₹900

SP of washing machine by wholesaler to trader = CP + profit

= ₹15000 + ₹1200

= ₹16200

Amount of GST paid by trader to wholesaler,

CGST = SGST = 6% of ₹16200

= (6/100) × 16200

= ₹972

(i) The amount of tax (under GST) received by the State Government from the wholesaler.

₹972 – ₹900 = ₹72

(ii) The amount of tax (under GST) received by the Central Government from the trader.

SP of washing machine for trader to consumer = CP of washing machine + profit

= ₹16200 + ₹1800

= ₹18000

Amount of GST paid by consumer to trader,

CGST = SGST = 6% of ₹18000

= (6/100) × 18000

= ₹1080

Amount of GST received by the Central Government from the trader = ₹1080 – ₹972

= ₹108

(iii) The amount that the consumer pays for the machine.

CP of washing machine for consumer + CGST paid by consumer + SGST paid by consumer = ₹15000 + ₹1080 + ₹1080 = ₹17160

4. A dealer buys an article at a discount of 30% from the wholesaler, the marked price being Rs 6000. The dealer sells it to a consumer at a discount of 10% on the marked price. If the sales are intra-state and the rate of GST is 5%. Find:

(i) The amount paid by the consumer for the article.

(ii) The tax (under GST) paid by the dealer to the State Government.

(iii) The amount of tax (under GST) received by the Central Government.

Solution:

It is a case of intra-state transaction of goods and services.

SGST = CGST = ½ GST

Given:

Marked price of an article = ₹6000

Rate of GST = 5%

Rate of discount given by the wholesaler = 30%

CP of an article for dealer = Marked price – Discount

= ₹6000 – 30% of ₹6000

= ₹6000 – (30/100) × 6000

= ₹6000 – 1800

= ₹4200

Amount of GST paid by dealer to wholesaler,

CGST = SGST = 2.5% of ₹4200

= (2.5/100) × 4200

= ₹105

(i) The amount paid by the consumer for the article.

SP of an article for consumer = Marked price – Discount

= ₹6000 – 10% of ₹6000

= ₹6000 – (10/100) × 6000

= ₹6000 – 600

= ₹5400

Amount of GST paid by consumer to dealer,

CGST = SGST = 2.5% of ₹5400

= (2.5/100) × 5400

= ₹135

Amount paid by consumer for article = CP of article for consumer + CGST paid by consumer + SGST paid by consumer = ₹5400 + ₹135 + ₹135 = ₹5670

(ii) The tax (under GST) paid by the dealer to the State Government.

₹135 – ₹105 = ₹30

(iii) The amount of tax (under GST) received by the Central Government.

CGST paid by wholesaler + CGST by dealer = ₹105 + ₹30 = ₹135

5. The printed price of an article is Rs 50000. The wholesaler allows a discount of 10% to a shopkeeper. The shopkeeper sells the article to a consumer at 4% above the marked price. If the sales are intra-state and the rate of GST is 18%, find:

(i) The amount inclusive of tax (under GST) which the shopkeeper pays for the articles.

(ii) The amount paid by the consumer for the article.

(iii) The amount of tax (under GST) paid by the shopkeeper to the Central Government.

(iv) The amount of tax (under GST) received by the State Government.

Solution:

It is a case of intra-state transaction of goods and services.

SGST = CGST = ½ GST

Given:

Marked price of an article = ₹50000

Rate of GST = 18%

(i) The amount inclusive of tax (under GST) which the shopkeeper pays for the articles.

Rate of discount given by the wholesaler = 10%

CP of an article for shopkeeper = Marked price – Discount

= ₹50000 – 10% of ₹50000

= ₹50000 – (10/100) × 50000

= ₹50000 – 5000

= ₹45000

Amount of GST paid by dealer to wholesaler,

CGST = SGST = 9% of ₹45000

= (9/100) × 45000

= ₹4050

Amount paid by shopkeeper for an article = CP of an article for shopkeeper + CGST paid by consumer + SGST paid by consumer = ₹45000 + ₹4050 + ₹4050 = ₹53100

(ii) The amount paid by the consumer for the article.

SP of an article for consumer = Marked price – Discount

= ₹50000 – 4% of ₹50000

= ₹50000 – (4/100) × 50000

= ₹50000 – 2000

= ₹48000

Amount of GST paid by consumer to dealer,

CGST = SGST = 9% of ₹48000

= (9/100) × 48000

= ₹4320

Amount paid by consumer for article = CP of article for consumer + CGST paid by consumer + SGST paid by consumer = ₹48000 + ₹4320 + ₹4320 = ₹56640

(iii) The amount of tax (under GST) paid by the shopkeeper to the Central Government.

₹4320 – ₹4050 = ₹270

(iv) The amount of tax (under GST) received by the State Government.

SGST paid by wholesaler + SGST paid by shopkeeper = ₹4050 + ₹270 = ₹4320

6. A retailer buys a TV from a wholesaler for Rs 40000. He marks the price of the T.V. 15% above his cost price and sells it to a consumer at 5% discount on the marked price. If the sales are intra-state and the rate of GST is 12%, find:

(i) The marked price of the TV.

(ii) The amount which the consumer pays for the TV.

(iii) The amount of tax (under GST) paid by the retailer to the Central Government.

(iv) The amount of tax (under GST) received by the State Government.

Solution:

It is a case of intra-state transaction of goods and services.

SGST = CGST = ½ GST

Given:

(i) The marked price of the TV.

It is given that, CP of TV for retailer = ₹40000

Marked price of TV = ₹40000 + 15% of 40000

= ₹40000 + (15/100) × 40000

= ₹40000 + 6000

= ₹46000

(ii) The amount which the consumer pays for the TV.

It is given that, Discount given by retailer = 5% of ₹46000

= (5/100) × 46000

= ₹2300

Amount paid by consumer without GST for TV = ₹46000 – ₹2300

= ₹43700

Rate of GST = 12%

Amount of GST paid by consumer = 12% of ₹43700

= (12/100) × 43700

= ₹5244

Amount which consumer pays for TV = ₹43700 + ₹5244 = ₹48944

(iii) The amount of tax (under GST) paid by the retailer to the Central Government.

CGST paid by shopkeeper = 6% of ₹40000

= (6/100) × 40000

= ₹2400

SGST paid by shopkeeper = 6% of ₹40000 = ₹2400

Shopkeeper sells the article to consumer = ₹43700

GST collected by shopkeeper = 12% of ₹43700

= (12/100) × 43700

= ₹5244

CGST of shopkeeper = SGST = 6% of ₹43700

= (6/100) × 43700

= ₹2622

The amount of tax (under GST) paid by the retailer to the Central Government =

₹2622 – ₹2400 = ₹222

(iv) The amount of tax (under GST) received by the State Government.

SGST paid by wholesaler + SGST paid by shopkeeper = ₹2400 + ₹222 = ₹2622

7. A shopkeeper buys an article from a manufacturer for Rs 12000 and marks up it price by 25%. The shopkeeper gives a discount of 10% on the marked up price and he gives a further off-season discount of 5% or, the balance to a customer of TV. If the sales are intra-state and the rate of CST is 12%, find:

(i) The price inclusive of tax (under GST) which the consumer pays for the TV.

(ii) The amount of tax (under GST) paid by the shopkeeper to the Stale Government.

(iii) The amount of tax (under CST) received by the Central Government.

Solution:

It is a case of intra-state transaction of goods and services.

SGST = CGST = ½ GST

Given:

(i) The price inclusive of tax (under GST) which the consumer pays for the TV.

CP of an article for shopkeeper = ₹12000

Marked price of article = ₹12000 + 25% of ₹12000

= ₹12000 + (25/100) × 12000

= ₹15000

Amount of discount given by shopkeeper = 10% of ₹15000

= (10/100) × 15000

= ₹1500

Again, shopkeeper gives off season discount of 5% on the balance = 5% of (15000 – 1500) = (5/100) × 13500

= ₹675

CP of TV for consumer = ₹13500 – ₹675 = ₹12825

Amount of GST paid by consumer = 12% of ₹12825

= (12/100) × 12825

= ₹1539

The price inclusive of tax (under GST) which the consumer pays for the TV = ₹12825 + ₹1539 = ₹14364

(ii) The amount of tax (under GST) paid by the shopkeeper to the Stale Government.

CGST = SGST = 6% of ₹12000

= (6/100) × 12000

= ₹720

GST paid by consumer to shopkeeper,

CGST = SGST = 6% of ₹12825

= (6/100) × 12825

= ₹769.50

The amount of tax (under GST) paid by the shopkeeper to the Stale Government =

₹769.50 – ₹720 = ₹49.50

(iii) The amount of tax (under CST) received by the Central Government.

CGST paid by manufacturer = ₹720

CGST paid by shopkeeper = ₹769.50 – ₹720 = ₹49.50

The amount of tax (under CST) received by the Central Government =

₹720 + ₹49.50 = ₹769.50

8. A manufacturer marks an article at Rs 5000, He sells it to a wholesaler at a discount of 25% on the marked price and the wholesaler sells it to a retailer at a discount of 15% on the marked price. The retailer sells it to a consumer at the marked price. if all the sales are intra-state and the rate of GST is 12%, find:

(i) The amount inclusive of tax (under GST) which the wholesaler pays for the article.

(ii) The amount inclusive of tax (under GST) which the retailer pays for the article.

(iii) The amount of tax (under GST) which the wholesaler pays to the Central Government.

(iv) The amount of tax (under CS?) which the retailer pays to the State Government.

Solution:

It is a case of intra-state transaction of goods and services.

SGST = CGST = ½ GST

Given:

(i) The amount inclusive of tax (under GST) which the wholesaler pays for the article.

It is given that, Marked price of an article by the manufacturer = ₹5000

Discount given by manufacturer = 25% of ₹5000

= (25/100) × 5000

= ₹1250

CP of article for wholesaler = ₹5000 – ₹1250 = ₹3750

Discount given by wholesaler to retailer = 15% of ₹5000

= (15/100) × 5000

= ₹750

CP of article for retailer = ₹5000 – ₹750 = ₹4250

CP of article for consumer without tax = ₹5000

Rate of GST = 12%

Amount of GST paid by wholesaler = 12% of ₹3750

= (12/100) × 3750

= ₹450

The amount inclusive of tax (under GST) which the wholesaler pays for the article =

₹3750 + ₹450 = ₹4200

(ii) The amount inclusive of tax (under GST) which the retailer pays for the article.

Amount of GST paid by retailer = 12% of ₹4250

= (12/100) × 4250

= ₹510

The amount inclusive of tax (under GST) which the retailer pays for the article =

₹4250 + ₹510 = ₹4760

(iii) The amount of tax (under GST) which the wholesaler pays to the Central Government.

Amount of GST paid by wholesaler to manufacturer,

CGST = SGST = 6% of ₹3750

= (6/100) × 3750

= ₹225

Amount of GST paid by retailer to wholesaler,

CGST = SGST = 6% of ₹4250

= (6/100) × 4250

= ₹255

The amount of tax (under GST) which the wholesaler pays to the Central Government =

₹255 – ₹225 = ₹30

(iv) The amount of tax (under CS?) which the retailer pays to the State Government.

Amount of GST paid by retailer to wholesaler,

CGST = SGST = 6% of ₹4250

= (6/100) × 4250

= ₹255

Amount of GST collected by retailer,

CGST = SGST = 6% of ₹5000

= (6/100) × 5000

= ₹300

The amount of tax (under CS?) which the retailer pays to the State Government =

₹300 – ₹255 = ₹45

9. The printed price of an article is Rs 40000. A wholesaler in Uttar Pradesh buys the article horn a manufacturer in Gujarat at a discount of 10% on the printed price. The wholesaler sells the article to a retailer in Himachal at 5% above the printed price. If the rate of GST on the article is 18%, find:

(i) The amount inclusive of tax (under GST) paid by the wholesaler for the article.

(ii) The amount inclusive of tax (under GST) paid by the retailer for the article.

(iii) The amount of tax (under GST) paid by the wholesaler to the Central Government.

(iv) The amount of tax (under GST) received by the Central Government.

Solution:

Here, both given sales from manufacturer to wholesaler and wholesaler to retailer are inter-state.

So, CGST = SGST = 0

GST = IGST

Given:

Printed price of an article = ₹40000

Discount given by manufacturer = 10% of ₹40000

= (10/100) × 40000

= ₹4000

CP of article for wholesaler = ₹40000 – ₹4000 = ₹36000

CP of article without tax for retailer = ₹40000 + 5% of ₹40000

= ₹40000 + (5/100) × 40000

= ₹42000

(i) The amount inclusive of tax (under GST) paid by the wholesaler for the article.

Amount of GST paid by wholesaler to manufacturer = 18% of ₹36000

= (18/100) × 36000

= ₹6480

The amount inclusive of tax (under GST) paid by the wholesaler for the article =

₹36000 + ₹6480 = ₹42480

(ii) The amount inclusive of tax (under GST) paid by the retailer for the article.

Amount of GST paid by retailer to wholesaler = 18% of ₹42000

= (18/100) × 42000

= ₹7560

The amount inclusive of tax (under GST) paid by the retailer for the article =

₹42000 + ₹7560 = ₹49560

(iii) The amount of tax (under GST) paid by the wholesaler to the Central Government.

Amount of GST paid by wholesaler to manufacturer = 18% of ₹36000

= (18/100) × 36000

= ₹6480

Amount of GST paid by retailer to wholesaler = 18% of ₹42000

= (18/100) × 42000

= ₹7560

The amount of tax (under GST) paid by the wholesaler to the Central Government =

₹7560 – ₹6480 = ₹1080

(iv) The amount of tax (under GST) received by the Central Government.

IGST paid by wholesaler to the Central Government = ₹1080

IGST paid by manufacturer = ₹6480

The amount of tax (under GST) received by the Central Government = ₹1080 + ₹6480

= ₹7560

10. A shopkeeper in Delhi buys an article at the printed price of Rs 24000 horn a wholesaler in Mumbai. The shopkeeper sells the article to a consumer in Delhi at a profit of 15% on the basic reel price. if the rate of GST is 12%, find:

(i) The price inclusive of tax (under GST) at which the wholesaler bought the article.

(ii) The amount which the consumer pays for the article.

(iii) The amount of tax (under GST) received by the State Government of Delhi.

(iv) The amount of tax (under GST) received by the Central Government.

Solution:

Given:

(i) The price inclusive of tax (under GST) at which the wholesaler bought the article.

CP of an article for shopkeeper = ₹24000

Rate of GST = 12%

IGST collected by wholesaler from shopkeeper = 12% of ₹24000

= (12/100) × 24000

= ₹2880

The price inclusive of tax (under GST) at which the wholesaler bought the article =

CP of article for shopkeeper + IGST paid by shopkeeper to wholesaler = ₹24000 + ₹2880

= ₹26880

(ii) The amount which the consumer pays for the article.

CP of an article for shopkeeper = ₹24000

Profit on CP of article = 15% of CP

SP of an article by the shopkeeper to consumer = CP + Profit

= ₹24000 + 15% of ₹24000

= ₹24000 + (15/100) × 24000

= ₹24000 + 3600

= ₹27600

The amount which the consumer pays for the article = CP of article for consumer + CGST paid by the consumer + SGST paid by consumer =

₹27600 + 6% of ₹27600 + 6% of ₹27600 =

₹27600 + (6/100) × ₹27600 + (6/100) × ₹27600 = ₹27600 + ₹1656 + ₹1656

= ₹30912

(iii) The amount of tax (under GST) received by the State Government of Delhi.

Amount of IGST for shopkeeper = ₹2880

SP of an article to consumer = CP of article for shopkeeper + profit on basic CP

= ₹24000 + 15% of ₹24000

= ₹24000 + (15/100) × ₹24000

= ₹24000 + ₹3600

= ₹27600

As the shopkeeper sells an article to consumer in Delhi; so this sales is Intra-state sales.

Amount of GST collected by shopkeeper from consumer,

CGST = SGST = 6% of ₹27600

= (6/100) × ₹27600

= ₹1656

Amount of tax paid by shopkeeper to state govt. = ₹2880 – ₹1656 = ₹1224

The amount of tax (under GST) received by the State Government of Delhi =

₹1656 – ₹1224 = ₹432

(iv) The amount of tax (under GST) received by the Central Government.

The amount of tax (under GST) received by the Central Government = IGST received from wholesaler + CGST received from shopkeeper = ₹2880 + NIL = ₹2880

11. Kiran purchases an article for Rs 5310 which includes 10% rebate on the marked price and 18% tax (under GST) on the remaining price. Find the marked price of the article.

Solution:

Given:

Rate of GST = 18%

CP of an article = x – 10% of x

= x – (10/100)x

= 90x/100

= 9x/10

Amount of GST on CP of article = 18% of 9x/10

= (18/100) × 9x/10

Total CP of article = 9x/10 + [(18/100) × 9x/10] – 9x/10(1 + 18/100) – (118/100) × 9x/10

It is given that, CP of an article including tax = ₹5310

So,

(118/100) × 9x/10 = 5310

x = 5310 × (100/118) × (10/9)

= 5000

The required marked price of an article is ₹5000

12. A Shopkeeper buys an article whose list price is Rs 8000 at some rate of discount from the wholesaler. He sells the article to a consumer at the list price. The sales are intra-state and the rate of GST is 18%. If the shopkeeper pays a tax (under GST) of 72 to the State Government, find the rate of discount at which he bought the article from the wholesaler.

Solution:

Given:

List of price of an article = ₹8000

Let the rate of discount given by wholesaler = x%

So,

Discount = x% of ₹8000

= (x/100) × ₹8000

= ₹80x

CP of an article for shopkeeper = ₹8000 – ₹80x

It is given that, CP of article for consumer = ₹8000

Since the sales are intra-state, rate of GST = 18%

CGST = SGST = 9%

Amount of GST paid by shopkeeper to wholesaler,

SGST = CGST = 9% of [₹8000 – ₹80x]

= (9/100) × [₹8000 – ₹80x]

Amount of GST paid by consumer to shopkeeper,

CGST = SGST = 9% of ₹8000

= (9/100) × ₹8000

= ₹720

So, the tax paid by shopkeeper to state government = ₹720 – (9/100) × [₹8000 – ₹80x]

Also, tax paid by shopkeeper to state government = ₹72

₹72 – 720 – ((9×80)/100) (100 – x)

720 – 72 = (720/100) (100 – x)

648 = (72/10) (100 – x)

100 – x = (648×10)/72

100 – x = 90

x = 100 – 90

= 10

Hence, the required rate of discount = 10%

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