Question

The total value (with GST) of a smartphone is ₹14,160. Rate of GST is 18% on smartphones. The SGST for this smartphone is ₹_____.

• A. 540
• B. 1080
• C. 2160
• D. 3240

Answer 1

The correct option is B 1080

Let the taxable value of the smartphone be ₹x.

Rate of GST =18% (Given)

Taxable value of the smartphone + Amount of GST = ₹14160

∴ $x+\frac{18}{100}x$= 14160

⇒$\frac{118}{100}x$ = 14160

⇒ $x=\frac{100}{118}\times 14160$= 12000

So, the taxable value of the smartphone is ₹12,000.

Now,

Rate of CGST = Rate of SGST
$=\frac{GST}{2}=\frac{18}{2}=9$

∴ Amount of CGST on the smartphone = Amount of SGST on the smartphone =$(\frac{9}{100}\times 12000)$=1080

Amount of SGST on the smartphone
= ₹1,080