Goods and Service Tax

1. A manufacturer sells his product worth Rs 225000 within the state. He buys the
raw material for the product worth Rs 120000 within the state. If the rate of GST
is 12% on the raw material and rate of GST on finished product is 18% find the
amount of GST he has to pay. [Rs 26100]

2. A biscuit manufacturer buys raw material worth Rs 140000 from different markets
within the state with GST for the raw material is 5%. He sold the packets of
biscuits worth Rs 210500 with GST on it being 12%. Find the amount of CGST
and SGST paid by him. [CGST = SGST = Rs 9130]

3. A manufacturer manufactures a TV set in Mumbai (Maharashtra) sells it to a

dealer in Nasik (Maharashtra) for a rebate of 25%, the list price of the TV being
Rs. 40000. If the rate of GST is 18%, and the net CGST payable by the dealer is
Rs. 540, find the discount percent given by the dealer to the customer in Nasik.
[10%]

4. Due to short market supply, a shopkeeper marked up the price of an article by

10% above the printed price. The customer paid Rs. 7128 inclusive of GST at the
rate of 8%. Find the printed price of the washing machine. [Rs 6000]

5. A man went to see a movie. He wanted to purchase a movie ticket for Rs. 80. As
the ticket for Rs. 80 was not available, he purchased a ticket for Rs. 120 of upper
class. How much extra GST did he pay for the ticket? (GST for a ticket below Rs.
100 is 18% and GST for a ticket above Rs. 100 is 28%). [Rs 19.20]