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प्रश्न
A dealer has given 10% discount on a showpiece of Rs 25,000. GST of 28% was charged on the discounted price. Find the total amount shown in the tax invoice. What is the amount of CGST and SGST ?
उत्तर
Printed price of showpiece = Rs 25,000
Discount on showpiece = 10% of Rs 25,000
= `10/100 xx 25000`
= Rs 2,500
Taxable value of showpiece = Rs 25,000 − Rs 2,500
= Rs 22,500
Rate of GST = 28%
Amount of GST on showpiece = 28% of Rs 22,500
= `28/100 xx 22500`
= Rs 6,300
∴ Purchase price of showpiece = Taxable value of showpiece + Amount of GST on showpiece
= Rs 22,500 + Rs 6,300
= Rs 28,800
So, the total amount shown in the tax invoice is Rs 28,800.
Now,
Amount of CGST = Amount of SGST = `1/2` × Amount of GST on a showpiece
= `1/2 xx 6300`
= Rs 3,150
Thus, the amount of CGST is Rs 3,150 and the amount of SGST is Rs 3,150.
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Fill in the boxes with the help of the given information:
| Tax invoice of services provided (Sample) | ||||||||
| Food Junction, Khed - Shivapur, Pune | Invoice no. 58 | |||||||
| Mob no. 7588580000, email - [email protected] | ||||||||
| GSTIN: 27AAAAA5555B1ZA | Invoice Date: 25 Feb., 2020 | |||||||
| SAC | Food items |
Qty | Rate (in ₹) |
Taxable amount |
CGST | SGST | ||
| 9963 | Coffee | 1 | 20 | 20.00 | 2.5% | ₹ 0.50 | 2.5% | `square` |
| 9963 | Masala Tea | 1 | 10 | 10.00 | `square` | ₹ 0.25 | 2.5% | `square` |
| 9963 | Masala Dosa | 2 | 60 | `square` | 2.5% | `square` | 2.5% | ₹ 3.00 |
| Total | 150.00 | `square` | ₹ 3.75 | |||||
| Grand Total | = ₹ 157.50 | |||||||
The total value (with GST) of remote controlled toy car is ₹ 2360. Rate of GST is 18% on toys. Complete the following activity to find the taxable value for the toy car.
Activity:
Total value for toy car with GST = ₹ 2360
Rate of GST = 18%
Let taxable value for toy car be ₹ x
∴ GST = `18/100 xx x`
∴ Total value for toy car = (taxable value for toy car) + `square` .....Formula
∴ 2360 = `square + square/100 xx x`
∴ 2360 = `square/100 xx x`
∴ 2360 x 100 = 118x
∴ `x = (2360 xx 100)/square`
∴ Taxable value for toy car is ₹ `square`
