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प्रश्न
Anna Patil (Thane, Maharashtra) supplied vacuum cleaner to a shopkeeper in Vasai (Mumbai) for the taxable value of Rs 14,000, and GST rate of 28%. Shopkeeper sold it to the customer at the same GST rate for Rs 16,800 (taxable value) Find the following –
Amount of CGST and SGST shown in the tax invoice issued by Anna Patil.
उत्तर
Rate of GST is 28%.
Output tax of Anna Patil = 28% of Rs 14,000 = \[\frac{28}{100} \times 14000\] = Rs 3,920
∴ CGST in tax invoice of Anna Patil = SGST in tax invoice of Anna Patil =
\[\frac{\text{ Output tax of Anna Patil} }{2} = \frac{3920}{2}\] = Rs 1,960
Thus, the amount of CGST and SGST shown in the tax invoice issued by Anna Patil is Rs 1,960.
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Supplier - Name, Address, State, GSTIN, Invoice No., Date
Recipient - Name, Address, State, GSTIN,
Items :
(1) Pencil boxes 100, HSN - 3924, Rate - Rs. 20, GST 12%
(2) Jigsaw Puzzles 50, HSN 9503, Rate - Rs. 100 GST 12%.
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A businessmen supplied CCTV camera sets for police control room, worth of ₹ 1,77,000. The rate of GST is 18%. Then find the amount of SGST and CGST. Also find the taxable price of CCTV sets.
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?
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 | |||||||
