ICSE Class 10th Mathematics Chapter 1 - Goods and Service Tax Important Questions with Answers

Mr. Pankaj took Health Insurance Policy for his family and paid Rs. 900 as SGST. Find the total annual premium paid by him for this policy, rate of GST being 18%.

Mr. Malik went on a tour to Goa. He took a room in a hotel for two days at the rate of Rs. 5000 per day. On the same day, his friend John also joined him. The hotel provided an extra bed, charging Rs. 1,000 per day for the bed. How much GST, at the rate of 28%, is charged by the hotel in the bill to Mr. Malik, for both days?

Ashraf went to see a movie. He wanted to purchase a movie ticket for Rs. 80. As the ticket for Rs. 80 was not available, he purchased a ticket for Rs. 120 of upper class. How much extra GST did he pay for the ticket? (GST for a ticket below Rs. 100 is 18% and GST for a ticket above Rs. 100 is 28%).

A shopkeeper sells an A.C. to Ms. Alka for ? 31,200 including GST at the rate of 28%. If the shopkeeper and Ms. Alka both are from the same city, find for the shopkeeper:

1. total amount of GST
2. taxable value of A.C.
3. amount of CGST
4. amount of SGST

Fill in the blanks:

When the goods/services are sold for Rs. 15,000 under intra-state transaction from station A to station B and the rate of GST is 12%.

As per GST System

1. S.P. at station A = ______
2. CGST = ______
   SGST = ______
3. C.P. at station B = ______
4. If profit = Rs. 5000
   S.P. at station B = ______
   Now the same goods/services are moved under inter-state transaction from station B to station C and the rate of tax is 12%.
5. GST = ______
6. C.P. at station C = ______

Goods/services are sold from Agra (U.P.) to Kanpur (U.P.) for Rs. 20,000 and then from Kanpur to Jaipur (Rajasthan). If the rate of GST is 18% and the profit made at Kanpur is Rs. 5,000, find:

1. the net GST payable by the dealer at Kanpur.
2. the cost of goods/services at Jaipur.

Goods/services are sold from Kota (Rajasthan) to Mumbai for Rs. 20,000 and then from Mumbai to Pune. If the rate of GST is 12% and the profit made at Mumbai is Rs. 5,000; find the net GST paid at Pune, if the dealer at Pune is the end-user.

A is a dealer in Banaras (U.P.). He supplies goods/services worth Rs. 8,000 to a dealer B in Agra (U.P.). Dealer B, in turn, supplies the same goods/services to dealer C in Patna (Bihar) at a profit of Rs. 1,200. Find the input and output taxes for the dealer C under the GST system if the rate of GST is 18% and C does not sell his goods/services further.

A is a dealer in Meerut (U.P.). He supplies goods/services, worth Rs. 15,000 to a dealer B in Ratlam (M.P.). Dealer B, in turn, supplies the same goods/services to dealer C in Jabalpur (M.P.) at a profit of Rs. 3000. If rate of tax (under GST system) is 18%, find:

1. The cost (excluding GST) of goods/services to the dealer C in Jabalpur (assuming that the dealer C does not sell the goods/services further).
2. Net tax payable by dealer B.

A dealer X in Hapur (U.P.) supplies goods/services, worth Rs. 50,000 to some other dealer Y in the same city. Now the dealer Y supplies the same goods/services to dealer Z in Calcutta at a profit of Rs. 20,000. Find:

1. Output and input taxes for the dealer Y.
2. Net GST payable by dealer Y.
   [The rate of GST at each stage is 28%].