Question

M/s Beauty Products paid 18% GST on cosmetics worth Rs 6000 and sold to a customer for Rs 10,000. What are the amounts of CGST and SGST shown in the tax invoice issued ?

Answer 1

GST in the tax invoice = 18% of Rs 10,000 = $\frac{18}{100}\times 10000$ = Rs 1,800

∴ CGST in the tax invoice = SGST in the tax invoice = $\frac{1800}{2}$ = Rs 900

Thus, the amount of CGST in the tax invoice is Rs 900 and the amount of SGST in the tax invoice is Rs 900.