Question

A(of Delhi) purchased car for ₹$200000$ from P(of Bihar) at a GST rate of 28% and sold to M(of Kerala) for ₹$250000$ at 28%.

• A. ₹0
• B. ₹56000
• C. ₹21000

Answer 1

IGST = $\frac{28}{100}\times 200000=₹56000$

M sold to local customers for ₹250000 at a rate of 28%.

$\therefore$ CGST = SGST = $\frac{1}{2}\times \frac{28}{100}\times 250000=₹35000$

$⟹$ CGST payable = 35000 - 35000 = ₹0 and
$⟹$ SGST payable = 56000 - 35000 = ₹21000