SGST and CGST

Q. Question 4
Arun bought a car for ₹ 3, 50, 000 . The next year, the price went up to ₹ 3, 70, 000 . What was the percentage increase in price?

Q.

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.

Q. A Dealer in Mumbai sold an Audi car to a dealer in Pune for ₹45 Lakhs and the Dealer in Pune sold it to the customer making a ₹3 Lakhs profit on it. If the rate of GST is 28%, how much GST will be paid to the Central Goverment in this transaction by the dealer in Pune?

1. ₹0.42 Lakhs
2. ₹0.84 Lakhs
3. ₹1.68 Lakhs
4. ₹0.36 Lakhs

Q.

Question 118

You have Rs, 500 in your saving account at the beginning of the month. The record below, shows all of your transactions during the month. How much money is in your account after these transactions ?
$\begin{array}{ccccc}& & & & \\ \text{Cheque no.}& \text{Date}& \text{Transaction description}& \text{Payment}& \text{Deposit}\\ 384102& 4/9& \text{Jal Board}& \text{Rs.}120& \text{Rs.}200\\ 275146& 12/9& \text{Deposit}& & \\ 384103& 22/9& \text{LIC India}& \text{Rs.}240& \text{Rs.}150\\ 801351& 29/9& \text{Deposit}& & \end{array}$
How much money is in your account after these transactions ?

Q. Nazama is a proprietor of a firm, registered under GST. She has paid GST of Rs 12, 500 on purchase and collected Rs 14, 750 on sale. What is the amount of ITC to be claimed ? What is the amount of GST payable ?

Q. In an intra state transaction if SGST = 14% and the price of a car is ₹5.4 Lakhs, find the total amount after GST that the customer is paying for the car.

1. ₹6, 88, 400
2. ₹6, 91, 200
3. ₹6, 98, 600
4. ₹6, 82, 800

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. A dealer buys a product in Gujarat for ₹2000 and sells it in Gujarat itself .If the rate of GST is 18%. How much CGST does the dealer pay to the central government?

1. ₹90
2. ₹360
3. ₹180
4. ₹280

Q. Particulars - Rate of Mobile Battery - Rs 200 Rate of GST 12% HSN 8507, 1 pc.

Q. Mohit, Akbar and Rajeev live in the same city. Mohit sells an article to Akbar marked at ₹50000. Akbar sells the same article to Rajeev at a profit of ₹4000 for consumption. If all the transactions are under a GST of 12%, find the total tax received by the Central government(CGST).

1. ₹3560
2. ₹3120
3. ₹3400
4. ₹3240

Q. If the CGST charged on a product sold in Andhra Pradesh is ₹24 and the GST rate is 12%, find the price of the product.

1. ₹400
2. ₹420
3. ₹240
4. ₹360

Q. A dealer in Bengaluru supplied some goods to a trader within Karnataka for ₹6000. If the rate of GST is 18% , how much will be the SGST?

1. ₹450
2. ₹540
3. ₹640
4. ₹1080

Q. A Bike dealer sent a bike from Rajasthan to Madhya Pradesh at an overall GST rate of 18%. If the MP of the bike was ₹65500 , find the SGST that was charged.

1. ₹11790
2. ₹5895
3. ₹0
4. ₹8842

Q. A manufacturer in Gujarat manufactures a machine and marks it at ₹5000. He sells the machine to a wholesaler in Jharkhand at a discount of 20%. The wholesaler sells the machine to a dealer in West Bengal at a discount of 10% on the MP. If the rate of GST is 28%, find the net tax liability of the wholesaler to the Central Government.

1. ₹280
2. ₹150
3. ₹140
4. ₹70

Q. Anna Patil (Thane, Maharashtra) supplied vacuum cleaner to a shopkeeper in Vasai (Mumbai) for the taxable value of Rs 14, 000, and GST rate of 28%. Shopkeeper sold it to the customer at the same GST rate for Rs 16, 800 (taxable value) Find the following –
(1) Amount of CGST and SGST shown in the tax invoice issued by Anna Patil.
(2) Amount of CGST and SGST charged by the shopkeeper in Vasai.
(3) What is the CGST and SGST payable by shopkeeper in Vasai at the time of filing the return.

Q. A product is sold from Kanpur(UP) to Banaras(UP) for ₹1200 and then from Banaras to Ranchi(Jharkhand) at a profit of ₹400. If the rate of GST is 18% , find the net GST payable at Banaras.

1. ₹36
2. ₹124
3. ₹144
4. ₹72

Q. Riya, Amrith and Rajveer live in the same city. Riya sells an article to Amrith for ₹50000. Amrith sells the same article to Rajveer at a profit of ₹4000. If all the transactions are under a GST of 18% , find the net SGST liability of Amrith.

1. ₹268
2. ₹314
3. ₹360
4. ₹480

Q. If the SGST in an inter state transaction is 0% and the IGST is 18% , then the total GST payable on an article worth ₹25000 is:

1. ₹5000
2. ₹9000
3. ₹4500
4. ₹7500

Q. A dealer in Bengaluru supplied some goods to a trader within Karnataka for ₹60000. If the rate of GST is 18% , how much will be the SGST?

1. ₹5400
2. ₹4500
3. ₹6400
4. ₹10800

Q.

What is the full form of IFF in GST?

Q. If SGST on an article worth ₹6000 is 14%, what is the total GST collected for that article considering it is being sold in the same state?

1. ₹1240
2. ₹840
3. ₹1680
4. ₹1864

Q. Look at the following transactions :
A provided goods to B priced at ₹5000. B sold these to C marking it at ₹ 6500.If the rate of GST charged at each stage is 18%, find the GST paid by B to the Central government, assuming all these transactions are Intra-state.

1. ₹270
2. ₹90
3. ₹150
4. ₹135

Q. Amir Enterprise purchased chocolate sauce bottles and paid GST of Rs 3800. He sold those bottles to Akbari Bros. and collected GST of Rs 4100. Mayank Food Corner purchased these bottles from Akabari Bros and paid GST of Rs 4500. Find the amount of GST payable at every stage of trading and hence find payable CGST and SGST.

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. Mohan, Amrith and Rajveer live in the same city. Mohan sells an article to Amrith for ₹5000. Amrith sells the same article to Rajveer at a profit of ₹400. If all the transactions are under a GST of 12% , find the SGST paid by Amrith.

1. ₹20
2. ₹28
3. ₹24
4. ₹12

Q. Romeo, Akbar and Walter live in the same city. Romeo sells an article to Akbar marked at ₹5000. Akbar sells the same article to Walter at a profit of ₹400 for consumption. If all the transactions are under a GST of 18% find the total tax received by the Central government(CGST).

1. ₹474
2. ₹456
3. ₹506
4. ₹486

Q. The tax which we pay to the government as Income tax is .

1. An Indirect Tax
2. Custom Duty
3. A Direct Tax
4. A Service Tax

Q. If the total GST charged on a certain article is ₹560 and the SGST% is 14%, find the price of the article.

1. ₹2400
2. ₹1800
3. ₹2000
4. ₹1600

Q. Match the following on the basis of different GST rates given:

1. CGST = ₹324
2. SGST = ₹420
3. IGST = ₹400
4. SGST = ₹432

Q. When SGST being charged on an article is ₹495, and the GST rate is 18% for an intra state transaction, the price of the article is ₹

1. 4500
2. 6500
3. 5500
4. 7500