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Question
Consultancy services, worth Rs. 50,000, are transferred from Delhi to Kolkata at the rate of GST 18% and then from Kolkata to Nainital (with profit = Rs. 20,000) at the same rate of GST. Find the output tax at:
- Delhi
- Kolkata
- Nainital
Solution
i. Output tax in Delhi (inter-state):
IGST = `50,000 xx 18/100` = Rs. 9,000
Output tax in Delhi = Rs. 9000
ii. Output tax in Kolkata:
C.P. in Kolkata = Rs. 50,000 and Profit = Rs. 20,000
S.P. in Kolkata = 50,000 + 20,000 = Rs. 70,000
IGST = `70,000 xx 18/100` = Rs. 12,600
Output tax in Kolkata = Rs. 12,600
iii. For Nainital:
The dealer in Nainital does not sell the product.
Output GST (tax on sale) = Rs. 0
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