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Question
Heena Enterprise sold cosmetics worth Rs. 25000 to Leena traders, a retailer. Leena Traders sold it further to Meena Beauty Products for Rs. 30000. Meena Beauty Product sold it further to the customers for Rs. 40000. The rate of GST is 18%
Find
i) GST Payable by each party
ii) CGST and SGST
Solution
The trading chain,
∴ Output tax for Heena Enterprises = 18% of 25,000
= `18/100 xx 25,000`
= ₹ 4,500
∴ GST payable by Heena Enterprises
Now output tax for Leena traders
= 18% of 30,000 = `18/100 xx 30,000 = ₹ 5,400`
∴ GST payable by Leena traders
= Output tax – Input tax
= 5,400 – 4,500
= ₹ 900
∴ Output tax for Meena beauty products
= 18% × 40,000
= `18/100 xx 40,000`
= ₹ 7,200
∴ GST payable by Meena beauty products
= Output tax – Input tax
= 7,200 – 5,400
= ₹ 1,800
ii. Now, CGST = SGST = `"GST"/2 = 9%`
∴ Statement of GST payable at each stage can be tabulated as:
| Party | GST payable | CGST payable | SGST payable |
| Heena Enterprises | ₹ 4,500 | ₹ 2,250 | ₹ 2,250 |
| Leena traders | ₹ 900 | ₹ 450 | ₹ 450 |
| Meena beauty products | ₹ 1,800 | ₹ 900 | ₹ 900 |
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