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प्रश्न
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.
उत्तर
For the dealer A (intra-state transaction),
S.P. = Rs. 8,000
For the dealer B (intra-state transaction),
C.P. = Rs. 8,000
CGST = 9% of 8,000 = Rs. 720
SGST = 9% of 8,000 = Rs. 720
Profit = Rs. 1,200
S.P. = Rs. 9,200
For the dealer C (inter-state transaction),
C.P. = Rs. 9,200
IGST = 18% of Rs. 9,200
= `18/100 xx 9,200`
= Rs. 1,656
Input Tax = Rs. 1,656
Since the dealer in Patna does not sell the product.
Output GST (tax on sale) = Rs. 0
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