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प्रश्न
A trading company paid 18% GST on its product worth ₹ 15,000 and sold it to a customer for ₹ 21,000. What are the amounts of CGST and SGST shown in the tax invoice issued?
उत्तर
Input tax = 18% of ₹ 15,000
= `18/100 xx 15,000`
= ₹ 2,700
Output tax = 18% of ₹ 21,000
= `18/100 xx 21,000`
= ₹ 3,780
GST payable = Output tax – Input tax
= 3,780 – 2,700
= ₹ 1,080
So CGST = SGST = `1/2` GST = `1/2` × 1080 = ₹ 540
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