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Question

A bike dealer sent a bike from Rajasthan to Madhya Pradesh at an overall GST rate of 12%. If the MP of the bike was ₹72500 , find the SGST that was charged.

A
₹11880
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B
₹0
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C
₹8700
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D
₹12448
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Solution

The correct option is B ₹0
When there is an inter-state transfer or sale of any goods , then IGST is calculated or integrated GST is calculated . No SGST or CGST is levied.
Hence in this transaction SGST is zero.

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