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प्रश्न
A shopkeeper in Punjab buys an article at a printed price of ₹ 20,000 from a wholesaler in Delhi. The shopkeeper sells the article to a customer in Punjab at a profit of 25% on the cost price. If the rate of GST is 18%, find:
- the price of the article (inclusive of GST) for the shopkeeper.
- the amount of tax, under GST, paid by the shopkeeper to the government.
उत्तर
i. Given: M.P of an article = ₹ 20,000
Profit % = 25%
GST = 18%
Since the transaction is inter-state.
∴ IGST = 18% of ₹ 20,000
= `₹ 18/100 xx 20,000`
= ₹ 3,600
Thus, the C.P of the article (including IGST)
= ₹ 20,000 + ₹ 3,600
= ₹ 23,600
ii. S.P of an article to the customer = ₹ 20,000 + 25% of ₹ 20,000
= `₹ 20,000 + 25/100 xx 20,000`
= ₹ (20,000 + 5,000)
= ₹ 25,000
∴ IGST (output) = 18% of ₹ 25,000
= `₹ 18/100 xx 25,000`
= ₹ 4,500
Thus, the amount of tax under GST paid by the shopkeeper to the Government = Output GST - Input GST
= ₹ (4,500 - 3,600)
= ₹ 900
संबंधित प्रश्न
The catalogue price of a computer set is Rs. 42,000. The shopkeeper gives a discount of
10% on the listed price. He further gives an off-season discount of 5% on the discounted
price. However, sales tax at 8% is charged on the remaining price after the two successive
discounts. Find
1)the amount of sales tax a customer has to pay
2)the total price to be paid by the customer for the computer set.
A shopkeeper buy an article for Rs. 2,400 from a wholesaler at 20% rebate on its list price. He marks up the list price of the article bought by 10% and then sells it for Rs. 3,498 including sales tax on the marked up price.
Find: (i) the rate of sales tax
(ii) the shopkeeper’s profit as per cent.
Rani purchases a pair of shoes whose sale price is Rs 175. If she pays VAT at the rate of 7%, how much amount does she poy as VAT? Also, find the net value of the pair of shoes.
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| Item | Price per item | Rate of VAT |
| 2 Pairs of shoes 1Sewing machine 2 Tea-sets |
Rs 800 Rs 1500 Rs 650 |
5% 6% 4% |
Calculate the total amount he has to pay to the store.
Ajit buys a motorcycle for Rs 17600 including value added tax. If the rate of VAT is 10%, what is the sale price of the motorcycle?
Sunita purchases a bicycle for Rs 660. She has paid a VAT of 10%. Find the list price of the bicycle?
Find the rate of sales tax of the following items whose marked price and sales tax are given below:
| S.No | Item | Marked Price | Sales Tax |
| i | Shoes | Rs. 2,740.00 | Rs 137.00 |
| ii | music system | Rs. 16,400.00 | Rs 2,050.00 |
| iii | vacuum cleaners | Rs. 8,325.00 | Rs 1,332.00 |
| iv | Digital diary | Rs. 3,500.00 | Rs 367.50 |
| v | VCD | Rs. 27,916.00 | Rs 4,047.82 |
Find the tax paid by the manufacturer. If the rate of sales tax be 10%.
______ is charged on the sale of an item by the government and is added to the bill amount.
