GST Payable

Q. The tax invoice of a telecom service in Meerut shows the cost of services provided by it as Rs. 750 . If the GST rate is $18\%$, find the amount of the bill?

Q. A shopkeeper sells an article for ₹16800 with GST = 18%. A customer willing to buy this article, asks the shopkeeper to reduce the price of the article so that he pays only ₹18000 including GST. If the shopkeeper agrees for this, how much reduction will the shopkeeper give?

1. ₹1645.76
2. ₹1445.24
3. ₹1545.76
4. ₹1585.26

Q. Samson TV brand sells its television sets at a price which involves 18% GST. If Samson sells its TV sets across states and the GST per set being collected is ₹1260, what would be the total amount charged for each television set?

1. ₹9520
2. ₹7000
3. ₹8260
4. ₹7740

Q. There was a famous barber shop in Lucknow. He used to charge ₹400 per haircut and ₹200 per shave. On an average he used to get 20 customers per day for haircut and 30 per day for shave. The GST rate for haircut was 18% and for shave was 12%. What was the total GST on an average which he used to collect in a day to pay to the Government?

1. ₹1940
2. ₹2280
3. ₹2160
4. ₹2440

Q. A shopkeeper sells an article for ₹16800 with GST = 12%. A customer willing to buy this article, asks the shopkeeper to reduce the price of the article so that he pays only ₹17875.2 including GST. If the shopkeeper agrees for this, how much reduction will the shopkeeper give?

1. ₹840
2. ₹960
3. ₹720
4. ₹744

Q. The cost of bike servicing in Delhi is ₹500. The GST charged on it is 12%. If 45 bikes are being serviced in a day, what is the GST being paid to the Central Government everyday?

1. ₹1255
2. ₹1380
3. ₹1350
4. ₹1160

Q. What is the total amount paid by a customer who buys an article worth ₹250 from a shop (intra-state transaction) and the GST charged on it is 18%?

1. ₹275
2. ₹315
3. ₹250
4. ₹295

Q. What is the total amount paid by a customer who buys an article worth ₹250 from a local shop and the GST charged on it is 18%?

1. 295

Q.

On a certain commodity, rate of CGST $=14\%$ and rate of SGST $=14\%$. What is the rate of GST?

1. $14\%$

2. $28\%$

3. $10\%$

4. $20\%$

Q.

The taxable value of a shirt is ₹$500$. Rate of GST is $18\%$. What is the price of the shirt for the consumer?

1. ₹$590$

2. ₹$690$

3. ₹$600$

4. ₹$490$

Q. Marked price of a watch is ₹52000. A discount of 20% is offered on it and the GST being charged is 12%. What is the CGST being charged on the watch? (Assume the sale to be Intra state)

1. ₹2450
2. ₹2564
3. ₹2496
4. ₹2618

Q.

Following are some goods and services given. Choose the 0% GST rated items among them.

(i) Milk, (ii) Fruits, (iii) Dry fruits, (iv) Agricultural related services, (v) Public library, (vi) Motor cycles, (vii) Amusement parks, (viii) Courier services, (ix) Health care services, (x) Luxury cars

1. ii, iii, x
2. i, ii, iii, vi, ix
3. i, ii, ix
4. i, ii, iv, v, ix

Q. An Excel TV brand sells its television and sets at a price which involves 12% GST. If Excel sells its TV sets across states, what would be the total amount charged for each television set if the GST per set being collected is ₹1224.

1. ₹11896
2. ₹11424
3. ₹12424
4. ₹12004

Q.

A garage worker goes to a nearby store to buy nuts and bolts. He has Rs. 40 and he is going to buy nuts for 40 paisa and bolts for Rs. 1.5 each. Write an inequality to describe the possible number of nuts and bolts that he can buy (Take the cost price of each bolt and nut as Rs.x and Rs.y respectively).

1. 1.5 x + 0.4 y < 40

2. 1.5 x + 0.4 y > 40

3. 1.5 x + 0.4 y ≤ 40

4. None of these

Q.

Renu wants to buy a washing machine whose printed price is ₹$10000$. $18\%$ GST is charged on this price. What amount should Renu pay to buy the washing machine?

1. $\text{Rs.}10000$

2. $\text{Rs.}11000$

3. $\text{Rs.}11800$

4. $\text{Rs.}18000$

Q.

What is the GST applicable on processed fruit products like jam and jellies?

Q. Find the total amount to be paid from the table given: The GST rate is 12%.
$\begin{array}{ccccc}\text{Cost of Service}& 4000& 2000& 3500& 2400\\ \text{No. of Services}& \text{14}& \text{22}& \text{20}& 15\\ \text{Discount}\%\text{on Services}& 10& 20& 15& 20\end{array}$

1. ₹194768
2. ₹192444
3. ₹193264
4. ₹196788

Q. Frequency distribution of daily commission received by 100 salesmen is given.

Daily commission (in Rs.)	$100-120$	$120-140$	$140-160$	$160-180$	$180-200$
No. of salesman	$20$	$45$	$22$	$9$	$4$

Find mean daily commission received by a salesman.

1. $136.4$
2. $140$
3. $130$
4. None of these

Q. A dealer A in Jharkhand buys an article for ₹10000 from a dealer B in Haryana. A sells this article for ₹12000 to C in the same state. If the rate of GST at each stage is 18%, find the price(including GST) paid by C.

1. ₹15560
2. ₹13240
3. ₹14160
4. ₹16150.5

Q.

Charu bought a laptop being sold at a discount of $15\%$ on the printed price. The printed price of that laptop was ₹$75000$. $18\%$ GST was charged on the discounted price. What amount did Charu pay to buy the laptop?

1. $\text{Rs.}76500$

2. $\text{Rs.}80000$

3. $\text{Rs.}74500$

4. $\text{Rs.}75225$

Q. Ahmed went to watch a movie in a PVR near him. For tickets below ₹300, the GST charged was 18% and for the tickets above ₹300 it was 28%. He bought 2 tickets of ₹280 each and 3 for ₹540 each. How much did Ahmed finally pay for the 5 tickets including GST?

1. ₹2734.4
2. ₹2704.2
3. ₹2764.6
4. ₹2748.4

Q.

Mohit earns $₹2,50,000$ in a year. He saves$₹60,000$ and spends the rest. Find the ratio of money that he saves to the money he spends.

Q. If the GST rate was 20% instead of 18% on an article worth ₹500, what would be the total GST collected?

1. ₹90
2. ₹200
3. ₹100
4. ₹180

Q. Read the given data and calculate the Total amount of GST being charged at a rate of 18%.
$\begin{array}{cccc}\text{Price of coffee (per kg in Rs)}& 50& 45& 60\\ \text{Quantity (in kgs)}& 18& 20& 15\\ \text{Discount}\%& 10& 15& 12\end{array}$

1. ₹428.56
2. ₹424.16
3. ₹426.06
4. ₹425.96

Q. Mrs. Pandey paid ₹990 each as SGST on the health insurance premium she paid for her family of 4 members including herself. What was the total premium she paid excluding GST if the rate of GST was 18%.

1. ₹40000
2. ₹44000
3. ₹54000
4. ₹36000

Q.

Following are some goods and services given. Choose the $0\%$ GST rated items among them.

i) Milk

ii) Fruits

iii) Dry fruits

iv) Agriculture related services

v) Public library

vi) Motor cycles

vii) Amusement parks

viii) Courier services

ix) Health care services

x) Luxury cars

1. i, ii, iii, vi, ix
2. ii, iii, x
3. i, ii, iv, v, ix
4. i, ii, ix

Q. Mr. Khanna went for a tour to Ooty. He took a hotel room there for ₹3000 per day. On the same day, his friend Kabir also joined him. Hotel provided an extra bed for ₹500 per day to him. If the rate of GST charged is 28% on the room rent and the extra bed, how much does Mr. Khanna end up paying the hotel at the end of 2 days?

1. ₹8540
2. ₹8226
3. ₹8960
4. ₹9102

Q. On certain article if rate of CGST is 9% then what is the rate of SGST? and what is the rate of GST?

Q. $100$ surnames were randomly picked up from a local telephone directory and the frequency distribution of the number of letters in the English alphabets in the surnames was obtained as follows:

Number of letters	$1-4$	$4-7$	$7-10$	$10-13$	$13-16$	$16-19$
Number of surnames	$6$	$30$	$40$	$16$	$4$	$4$

Determine the median number of letters in the surnames. Find the mean number of letters in the surnames? Also, find the modal size of the surnames.