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प्रश्न
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:
- 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).
- Net tax payable by dealer B.
उत्तर
For A (case of inter-state transaction),
S.P. in Meerut = Rs. 15,000
For B (case of inter-state transaction),
C.P. = Rs. 15,000
IGST = 18% of 15,000
= `18/100 xx 15,000`
= Rs. 2,700
Input tax for B = Rs. 2,700
S.P. in Ratlam = 15,000 + 3,000 = Rs. 18,000
For C (case of intra-state transaction),
C.P. = Rs. 18,000
CGST = 9% of 18,000
= `9/100 xx 18,000`
= Rs. 1,620
SGST = `9/100 xx 18,000`
= Rs. 1,620
Output tax for B = Rs. 1,620 + Rs. 1,620 = Rs. 3,240
- Cost for the dealer C in Jabalpur:
= S.P. for the dealer in Ratlam + GST
= 18,000 + 1,620 + 1,620
= Rs. 21,240 - Net GST payable by the dealer B:
= Output tax – Input tax
= 3,240 – 2,700
= Rs. 540
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