UNIVERSAL EDUCATION

ICSE 2022-23
CLASS X
MATHEMATICS

Ch. 1 - GST (Goods and Services Tax)

Exercise 1(A)

1. For the following transaction within Delhi, fill in the blanks to find the amount
of bill:
MRP = ` 12,000
Discount % = 30 %
GST % = 18 %
Discount = _____________
Selling price (discounted value) = _____________
CGST = _____________
SGST = _____________
IGST = _____________
Amount of bill = _____________
Sol. Given,
MRP = ` 12,000
Discount % = 30 %
GST % = 18 %
Discount = 30 % of MRP
 30 
=   12,000 
 100 
= ` 3600
Selling price = 70 % of ` 12,000
 70 
=   12,000 
 100 
= ` 8400
CGST = 9 % of ` 8400
 9 
=   8400 
 100 
= ` 756
SGST = 9 % of ` 8400
= ` 756
IGST = 0 ------Since it is a case of intra-state sale.

 Amount of bill = Selling price + CGST + SGST

= ` 8400 + ` 756 + ` 756
= ` 9912.
2. For the following transaction from Delhi to Jaipur, fill in the blanks to find the
amount of bill:
MRP = ` 50,000
Discount % = 20 %
GST % = 28 %
Discount = _____________
Selling price (discounted value) = _____________
CGST = _____________
SGST = _____________
IGST = _____________
Amount of bill = _____________
Sol. Given,
MRP = ` 50,000
Discount % = 20 %
GST % = 28 %
Discount = 20 % of ` 50,000
 20 
= `   50, 000 
 100 
= ` 10,000
Selling price = 80 % of ` 50,000
 80 
= `   50, 000 
 100 
= ` 40,000
Since in case of inter-state sale, GST charged is IGST
CGST = SGST = 0
and IGST = 28 % of ` 40000
 28 
= `   40000 
 100 
= ` 11,200
 Amount of bill = ` 40,000 + ` 11,200
= ` 51,200

3. A computer mechanic in Delhi charges repairing cost from five different persons
A, B, C, D and E with certain discounts.
The repairing costs and the corresponding discounts are as given below:
Name of the persons A B C D E
Repairing cost (in ` ) 5,500 6,250 4,800 7,200 3,500
Discount % 30 40 30 20 40

If the rate of GST is 18 %, find the total money (including GST) received by the
mechanic.
Sol. Since it is a case of Intra-state transaction of goods and services;
1
 CGST = SGST = GST .
2

Repairing cost Discount Discounted (Selling) price

5,500 30 %  70 
70 % of ` 5500 = `   5500  = ` 3850
 100 
6,250 40 %  60 
60 % of ` 6250 = `   6250  = ` 3750
 100 
4,800 30 %  70 
70 % of ` 4800 = `   4800  = ` 3360
 100 
7,200 20 %  80 
80 % of 7200 = `   7200  = ` 5760
 100 
3,500 40 %  60 
60 % of 3500 = `   3500  = ` 2100
 100 
Total = 18,820

 9 
 CGST = 9 % of `   18,820 
 100 
= ` 1693.80
and SGST = 9 % of ` 18,820
= ` 1693.80
Thus, total money received by mechanic = ` 18,820 + ` 1693.80 + ` 1693.80
= ` 22,207.60

4. Find the amount of bill for the following intra-state transaction of

goods/services. The GST rate is 5%.

Quality MRP of each item Discount

(No. of items) (in ` ) (%)
18 150 10
24 240 20
30 100 30
12 120 20

Sol. Since, it is a case of intra-state transaction of goods;

1
 CGST = SGST = GST
2
 M.R.P. of Total cost Discount
Quantity Discounted price
each item (in ` ) (%)
 90 
90 % of 2700 = `   2700 
18 150 18  15 = 2700 10 %  100 
= ` 2430
 80 
80 % of 5760 = `   5760 
24 240 24  240 = 5760 20 %  100 
= ` 4608
 70 
70 % of 3000 = `   3000 
30 100 30  100 = 3000 30 %  100 
= ` 2100
 80 
80 % of 1440 = `   1440 
12 120 12  120 = 1440 20 %  100 
= ` 1152
Total = 10,290

 CGST = 2.5 % of ` 10,290

 2.5 
= `   10,290 
 100 
= ` 257.25
and SGST = ` 257.25
 Total amount of bill = ` 10,290 + ` 257.25 + ` 257.25
= ` 10804.50

5. Find the amount of bill for the following inter-state transaction of

goods/services. The GST rate is 18%.

Quantity (No. of items) 35 47 20

MRP of each item (in ` ) 420 600 350
Discount % 10 10 20

Sol.  GST = IGST ---- Since it is a case of inter-state transaction.

No. of M.R.P. of each Discount Discounted price

Total cost (in ` )
item item (in ` ) (%) (in ` )
90 % of 14700
 90 
35 ` 420 35  420 = 14,700 10 % =`   14700 
 100 
= ` 13,230
90 % of 28200
 90 
=`   28200 
 100 
47 ` 600 47  600 = 28,200 10 %
= ` 25,380
 80 % of 7000
 80 
20 ` 350 20  350 = 7000 20 % =`   7000 
 100 
= ` 5,600
Total = ` 44,210

 IGST = GST = 18% of ` 44,210

 18 
=`   44, 210 
 100 
= ` 7957.80

Thus, required amount of bill = ` 44210 + ` 7957.80

= ` 52167.80

6. Find the amount of bill for the following intra-state transaction of goods/services.
MRP (in ` ) 12,000 15,000 9,500 18,000
Discount % 30 20 30 40
CGST % 6 9 14 2.5

Sol. Since, it is a case Intra-state transaction of goods/services.

1
 CGST = SGST =  GST
2
I II III IV V VI
Amount
M.R.P. Discount Discounted CGST CGST SGST
(III + V + VI)
(in ` ) % price (in ` ) % (in ` ) (in ` )
70 % of ` 12000
 6 
 70  `  8400 
12000 30 % =   12000  6  100  ` 504 ` 9408
 100 
= ` 504
= ` 8400
80 % of ` 15000
 9 
 80  `  12000 
15000 20 % =   15000  9  100  ` 1080 ` 14160
 100 
= ` 1080
= ` 12,000
70 % of ` 9500
 14 
 70  `  6650 
9500 30 % =   9500  14  100  ` 931 ` 8512
 100 
= 931
= ` 6650
60 % of 18000
 2.5 
 60  `  10800 
18000 40 % =   18000  2.5  100  ` 270 ` 11340
 100 
= ` 270
= ` 10800

 Total amount of bill = ` (9408 + 14160 + 8512 + 11340) = ` 43,420

7. For the data given above in question no. 6, find the amount of bill for the inter-
state transaction.
Sol. For inter-state transaction, GST = IGST = 2  CGST

I II III IV
IGST Amount
M.R.P. Discount Discounted price IGST
(in ` ) (III + V)
(in ` ) % (in ` ) = 2  CGST %
70 % of 12000
 12 
 70  `  8400 
12000 30 % =`   12000  12 %  100  ` 9408
 100 
= 1008
= ` 8400
80 % ` 15000
 18 
 80  `  12000 
15000 20 % =`   15000  18 %  100  ` 14160
 100 
= ` 2160
= ` 12000
70 % of ` 9500
 28 
 70  `  6650 
9500 30 % =`   9500  28 %  100  ` 8512
 100 
= ` 1862
= ` 6650
60 % of 18000
 5 
 60  `  10800 
18000 40 % =`   18000  5%  100  ` 11340
 100 
= ` 540
= ` 10800

 Required amount of bill = ` (9,408 + 14,160 + 8,512 + 11,340) = ` 43,420

8. A dealer in Mumbai supplied an item at the following prices to a dealer in Delhi.

Find the total amount of the bill.

Rate per piece (in ` ) Quantity (no. of pieces) Discount % SGST %

180 10 Nil 9
260 20 20 9
310 30 Nil 9
175 20 30 9

Sol. In case of Inter-state transaction of goods/services, GST = IGST = 2  SGST

II
I III IV VI VII
Rate per V Amount
No. of Total cost Discount IGST IGST
piece Discounted price (V + VII)
pieces (in ` ) % % (in ` )
(in ` )
18 2,124
10  180  1800
10 180 Nil ` 1800 18 100
= 1800
= ` 324
80 % of ` 5200 18 4,908.80
 4160
20  260  80  100
20 260 20 % =`   5200  18
= 5200  100  = ` 748.80
= ` 4160
 II
I III IV VI VII
Rate per V Amount
No. of Total cost Discount IGST IGST
piece Discounted price (V + VII)
pieces (in ` ) % % (in ` )
(in ` )
18 10,974
30  310  9300 =
30 310 Nil ` 9300 18 100
= 9300
` 1674
70 % of 3500 18 2,891
 2450
20  175  70  100
20 175 30% =   3500  18
= 3500  100  = ` 441
= ` 2450

 Total amount of bill = ` (2124 + 4908.80 + 10974 + 2891)

= ` 20,897.80

9. National Trading Company, Meerut (UP) made the supply of the following
goods/services to Samarth Traders, Noida (UP). Find the total amount of bill if
the rate of GST = 12 %.
Quantity (no. of pieces) 20 30 12 40
MRP (in ` per piece) 225 320 300 250
Discount % 40 30 50 40
1
Sol. In case of Intra-state transaction of goods, we have CGST = SGST = GST
2
MRP per piece Total cost Discount
No. of pieces Discounted price
(in ` ) (in ` ) (%)
60 % of ` 4500
` (20  225)  60 
20 225 40 =`   4500 
= ` 4500  100 
= ` 2700
70 % of ` 9600
` (30  320)  70 
30 320 30 =`   9600 
= ` 9600  100 
= ` 6720
50 % of ` 3600
` (12  300)  50 
12 300 50 =   3600 
= ` 3600  100 
= ` 1800
60 % of ` 10000
` (40  250)  60 
40 250 40 =`   10000 
= ` 10000  100 
= ` 6000
Total ` 17,220

 6 
 CGST = 6 % of ` 17,220 = `   17,220  = ` 1033.20
 100 
 6 
SGST = 6 % of ` 17,220 = `   17,220  = ` 1033.20
 100 
 Thus, total amount of bill = ` 17,220 + ` 1033.20 + ` 1033.20
= ` 19,286.40

10. M/s Ram Traders, Delhi, provided the following services to M/s Geeta Trading
Company in Agra (UP). Find the amount of bill:
Number of services 8 12 10 16
Cost of each service (in ` ) 680 320 260 420
GST % 5 12 18 12

Sol. In case of Inter-state transaction of goods/services, GST = IGST

II
I III IV V
Cost of each Amount
No. of Total GST % IGST
services (III + V)
services Cost = IGST % (in ` )
(in ` )
 5 
` (8  680) `  5440 
8 680 5  100  ` 5712
= ` 5440
= ` 272
 12 
` (12  320) `  3840 
12 320 12  100  ` 4300.80
= ` 3840
= ` 460.80
 18 
` (10  260) `  2600 
10 260 18  100  ` 3068
= ` 2600
= ` 468
 12 
` (16  420) `  6720 
16 420 12  100  ` 7526.4
= ` 6720
= ` 806.40

Total amount of bill = ` (5712 + 4300.80 + 3068 + 7526.40)

= ` 20607.20

11. For the following, find the amount of bill data:

Rate per piece (in ` ) Number of pieces Discount % GST %
18 360 10 12
12 480 20 18
12 120 5 12
28 150 20 28
Sol.
VI VII
II
I III IV V CGST CGST+SGST
Rate per Amount
No. of Total cost Discount Discounted = =
piece (V+VII)
pieces (in ` ) (%) Price SGST GST
(in ` )
% (in ` )
90% of 6480 `
360  18  90   6 
360 18 10 =`   6480  6 2  5832  ` 6531.84
= ` 6480  100   100 
= ` 5832 = ` 699.84
`
480  12
480 12 20 80 % of ` 5760 9  9  `
= ` 5760 2  4608  5437.44
 100 
 VI VII
II
I III IV V CGST CGST+SGST
Rate per Amount
No. of Total cost Discount Discounted = =
piece (V+VII)
pieces (in ` ) (%) Price SGST GST
(in ` )
% (in ` )
 80  = ` 829.44
=`   5760 
 100 
= ` 4608
95 % of 1440 `
120  12  95   6 
120 12 5 =`   1440  6 2  1368  ` 1532.16
= ` 1440  100   100 
= ` 1368 = ` 164.16
80 % of ` 4200 `
150  28  80   14 
150 28 20 =`   4200  14 2  3360  ` 4300.80
= ` 4200  100   100 
= ` 3360 = ` 940.80

Thus, total amount of bill = ` (6531.84 + 5437.44 + 1532.16 + 4300.80) = ` 17,802.24

12. The tax invoice of a telecom service in Meerut shows cost of services provided
by it as ` 750. If the GST rate is 18 %, find the amount of the bill.
Sol. Given, cost of services provided by telecom service = ` 750
Given GST rate = 18 %
 9 
 CGST = 9 % of ` 750 =   750  = ` 67.50
 100 
 9 
SGST = 9 % = ` 750 =   750  = ` 67.50
 100 
 Total amount of bill = Total cost + CGST + SGST = ` (750 + 67.50 + 67.50) = ` 885.

13. Mr. Pankaj took Health Insurance Policy for his family and paid ` 900 as SGST.
Find the total annual premium paid by him for this policy, rate of GST being 18%.
Sol. Given, SGST paid by Mr. Pankaj = ` 900
 CGST paid by him = ` 900
Thus, total GST paid by him = SGST + CGST = ` (900 + 900) = ` 1800
Let the annual premium paid by him without GST = ` x
 18 
 1800 = `   x
 100 
 1800  100 
x = `  
 18 
x = ` 10,000
The annual premium paid by him without GST = ` 10,000
Total annual premium paid by Mr. Pankaj = 10000 + 1800 = 11800.
14. Mr. Malik went on a tour to Goa. He took a room in a hotel for two days at the
rate of ` 5,000 per day. On the same day, his friend John also joined him. Hotel
provided an extra bed charging ` 1,000 per day for the bed. How much GST, at
the rate of 28 % is charged by the hotel in the bill to Mr. Malik, for both the
days?
Sol. Given, Rent of hotel room per day = ` 5000
 Hotel room rent paid by Malik for two days = ` (2  5000) = ` 10,000
Total rent including extra bed for 2 days = ` (10000 + 2000) = ` 12000
Given rate of GST = 28 %
 Required amount of GST charged by hotel in the bill = 28 % of ` 12000
 28 
=`   12000 
 100 
= ` 3360

15. Ashraf went to see a movie. He wanted to purchase a movie ticket for ` 80. As
the ticket for ` 80 was not available, he purchased a ticket for ` 120 of upper
class. How much extra GST did he pay for the ticket? (GST for a ticket below `
100 is 18 % and GST for a ticket above ` 100 is 28%).
Sol. Given, rate of GST on a ticket below ` 100 = 18 %
 18 
 Amount of GST on ` 80 ticket = 18 % of ` 80 = `   80  = ` 14.40
 100 
Also given, rate of GST on a ticket above ` 100 = 28 %
 28 
 Amount of GST on ` 120 ticket = (28 % of ` 120) = `   120  = ` 33.60
 100 
Thus, the extra GST paid by him for the ticket = ` (33.60 – 14.40) = ` 19.20

Exercise 1(B)
1. Fill in the blanks:
When the goods/services are sold for ` 15,000 under intra-state transaction
from station A to station B and the rate of GST is 12 %.
As per GST system
(a) S.P. at station A = ______________________________________________________
(b) CGST = _________________________________________________________________
SGST = _________________________________________________________________
(c) C.P. at station B = ______________________________________________________
(d) If profit = ` 5,000
S.P. at station B = ______________________________________________________
Now the same goods/services are moved under inter-state transaction from
station B to station C and the rate of tax is 12%.
(e) GST = __________________________________________________________________
(f) C.P. at station C = ______________________________________________________

Sol. (a) S.P. at station A = ` 15000

(b) CGST = 6 % of ` 15000
6
=  15000
100
= ` 900
 SGST = 6 % of ` 15000
6
=  15000
100
= ` 900
(c) C.P. at station B = ` 15000
(d) If profit = ` 5,000
S.P. at station B = C.P. + Profit
= ` 15000 + ` 5000
= ` 20,000
(e) GST = IGST = 12 % of ` 20000
12
=  20000
100
= ` 2400
(f) C.P. at station C = ` 20000

2. Goods/services are sold from Agra (U.P.) to Kanpur (U.P.) for ` 20,000 and then
from Kanpur to Jaipur (Rajasthan). If the rate of GST is 18 % and the profit
made at Kanpur is ` 5,000, find:
(i) the net GST payable by the dealer at Kanpur.
(ii) the cost of goods/services at Jaipur.
Sol. When the goods/services are sold from Agra to Kanpur (it is an Intrastate transaction)
S.P. for dealer in Agra = 20000, Rate of GST = 18 %
CGST = 9 % of ` 20000
9
=  20000
100
= ` 1800
SGST = 9 % of ` 20000
9
=  20000
100
= ` 1800
 Input tax (GST) for the dealer in Kanpur = ` 3600
When the goods/services are sold from Kanpur to Jaipur (it is an Interstate
transaction)
For the dealer in Kanpur:
Input Tax Credit (ITC) = ` 1800 + ` 1800 = ` 3600
C.P. = ` 20000, Profit = ` 5000
 S.P. = ` 20000 + ` 5000 = ` 25000
IGST = 18 % of ` 25000
18
=  25000
100
= ` 4500 (Output tax)
(i)  Net GST Payable by the dealer at Kanpur = Output GST – Input Tax Credit
= ` 4500 – ` 3600
= ` 900
(ii) The cost of goods/services at Jaipur = C.P. of goods/services for him + GST
= ` 25000 + ` 4500
= ` 29,500
3. Goods/services are sold from Kota (Rajasthan) to Mumbai for ` 20,000 and then
from Mumbai to Pune. If the rate of GST is 12 % and the profit made at Mumbai
is ` 5,000; find the net GST paid at Pune, if the dealer at Pune is the end-user.
Sol. S.P. of goods/services in Kota = ` 20000
C.P. of goods/services for shopkeeper in Mumbai = ` 20000, Profit = ` 5000
S.P. of goods/services for shopkeeper in Mumbai = ` 20000 + ` 5000 = ` 25000
Mumbai to Pune (end user) – Intra state transaction
 CGST = 6 % of ` 25000
6
=  25000
100
= ` 1500
SGST = 6 % of ` 25000
6
=  25000
100
= ` 1500
 Net GST paid at Pune = ` 1500 + ` 1500 = ` 3000

4. A is a dealer in Banaras (UP). He supplies goods/services worth ` 8,000 to a

dealer B is Agra (UP). Dealer B, in turn, supplies the same goods/services to
dealer C in Patna (Bihar) at a profit of ` 1,200. Find the input and output taxes
for the dealer C under GST system; if the rate of GST is 18 % and C does not sell
his goods/services further.
Sol. C.P. of goods/services for dealer B = ` 8000
Profit = ` 1200
S.P. for dealer B = ` 8000 + ` 1200 = 9200
C.P for dealer C = ` 9200
From dealer B to dealer C is an inter-state transaction, GST = IGST = 18%
IGST = 18 % of ` 9200
18
=  9200
100
= ` 1656
 Input tax for dealer C = ` 1656
 Output tax for dealer C = ` 00 (C does not sell the product)

5. A is a dealer in Meerut (UP). He supplies goods/services, worth ` 15,000 to a

dealer B in Ratlam (M.P.). Dealer B, in turn, supplies the same goods/services to
dealer C in Jabalpur (MP) at a profit of ` 3,000. If rate of tax (under GST system)
is 18 %, find:
(i) the cost of goods/services to the dealer C in Jabalpur.
(assuming that the dealer C does not sell the goods/services further).
(ii) net tax payable by dealer B.
Sol. S.P. for dealer A = ` 15000
From dealer A to dealer B is an inter-state transaction, GST = IGST = 18%
IGST = 18 % of ` 15000
18
=  15000
100
= ` 2700
Input tax for dealer B = ` 2700
 C.P. of Dealer B = ` 15000, Profit = ` 3000
S.P. of Dealer B = 15000 + 3000
= 18000
From dealer B to dealer C it is an intra-state transaction,
CGST = 9 % of ` 18000
9
=  18000
100
= ` 1620
SGST = 9 % of ` 18000
9
=  18000
100
= ` 1620
(i)  The C.P. of goods/services to dealer C = S.P. of dealer B + GST
= ` 18000 + ` 1620 + ` 1620
= 21,240
(ii) Net Tax Payable by dealer B = Output GST – Input Tax Credits
= (` 1620 + ` 1620) – ` 2700
= ` 540

6. A dealer X in Hapur (UP) supplies goods/services, worth ` 50,000 to some other

dealer Y in the same city. Now the dealer Y supplies the same goods/services to
dealer Z in Calcutta at a profit of ` 20,000. Find:
(i) output and input taxes for the dealer Y.
(ii) net GST payable by dealer Y. [The rate of GST at each state is 28 %].
Sol. S.P. of goods/services for dealer X = ` 50000
CGST = 14 % of ` 50000
14
=  50000
100
= ` 7000
SGST = 14 % of ` 50000
14
=  50000
100
= ` 7000
C.P. of goods/services for Dealer Y = ` 50000
Input Tax Credits = ` 7000 + ` 7000 = ` 14000
Profit = ` 20000
S.P. of goods/services for dealer Y = ` 50000 + ` 20000
= ` 70000
28
IGST = 28 % of ` 70000 =  70000 = ` 19600
100
(i)  Output Tax for Dealer Y = ` 19,600
Input Tax for Dealer Y = ` 14,000
(ii) Net GST Payable by Dealer Y = Output tax – Input tax
= ` 19,600 – ` 14,000 = ` 5600.
7. Consultancy services, worth ` 50,000, are transferred from Delhi to Calcutta at
the rate of GST 18 % and then from Calcutta to Nainital (with profit = ` 20,000)
at the same rate of GST. Find the output tax at:
(i) Delhi
(ii) Calcutta
(iii) Nainital
Sol. (i) Consultancy Services = ` 50000
Transferred from Delhi to Calcutta
IGST = 18 % of ` 50000
18
=  50000
100
= ` 9000
 Output Tax for Delhi = ` 9000
(ii) Consultancy Services from Delhi to Calcutta = ` 50000
Profit = ` 20000
 Consultancy Services from Calcutta to Nainital = ` 50000 + ` 20000 = ` 70000
18
Output IGST for Calcutta = 18 % of ` 70000 =  70000 = ` 12,600
100
(iii) As Nainital has not transferred any consultancy services,
so the output tax for Nainital is NIL = ` 00

8. For a dealer A, the list price of an article is ` 9,000, which he sells to dealer B at
some lower price. Further dealer B sells the same article to a customer at its list
price. If the rate of GST is 18 % and dealer B paid a tax, under GST, equal to `
324 to the government, find the amount (inclusive of GST) paid by dealer B.
Sol. Suppose the C.P. of an Article for Dealer B = ` x
Net GST Paid to the government = ` 324
18 % of ` (9000 – x) = ` 324
100
9000 – x = 324 
18
9000 – x = 1800
 x = 7200
Amount paid by dealer B (inclusive of GST) = 7200 + 18% of 7200 (CGST + SGST)
= 7200 + 1296 = ` 8496

9. The marked price of an article is ` 6,000. A wholesaler sells it to a dealer at 20

% discount. The dealer further sells the article to a customer at a discount of 10
% on the marked price. If the rate of GST at each stage is 18 %, find the amount
of tax (under GST) paid by the dealer to the government.
Sol. Given M.P. of an article = ` 6000
Rate of discount = 20 %
 20 
 S.P. of article from wholesaler to dealer = `  6000   6000  = ` 4800
 100 
S.P. of article from dealer to customer = ` (6000 – 10 % of 6000) = ` 5400
Profit for dealer = S.P – C.P = 5400 – 4800 = ` 600
Given rate of GST = 18 %
  9 
CGST = 9% of 600 = `   600  = ` 54
 100 
SGST = 9% of 600 = ` 54
 Amount of tax paid by the dealer to government = ` (54 + 54) = ` 108

10. A is a manufacturer of T.V. sets in Delhi. He manufactures a particular brand of

T.V. set and marks it at ` 75,000. He then sells this T.V. set to a wholesaler B in
Punjab at a discount of 30 %. The wholesaler B raises the marked price of the
T.V. set bought by 30 % and then sells it to dealer C in Delhi. If the rate of GST =
5 %, find tax (under GST) paid by wholesaler B to the government.
Sol. Given marked price of T.V. set by manufacturer = ` 75000
So cost price of T.V. for wholesaler B in Punjab = 70 % of ` 75000
 70 
=`   75000  = ` 52,500
 100 
 30 
New Marked price/S.P of T.V. set for wholesaler B = `  75000   75000 
 100 
= ` 97,500
 Input Tax [IGST] = 5 % of 52,500
 5 
=`   52500 
 100 
= ` 2625
Output Tax [IGST] = 5 % of ` 97500
 5 
=   97500 
 100 
= ` 4875
 Tax under GST paid by wholesaler B to government = ` (4875 – 2625)
= ` 2250

11. For a trader, marked price of a refrigerator is ` 15,680 exclusive of GST, (GST is
12 %). Gagan, a customer for this refrigerator, asks the trader to reduce the
marked price of the refrigerator to such an extent that its reduced price plus
GST on it is equal to the marked price of the refrigerator. Find the required
reduction.
Sol. Given marked price of refrigerator excluding GST = ` 15680
Rate of GST = 12 %
Let the reduces of article [excluding GST] = ` x
 x + 12 % of x = ` 15680
12
x+ x = ` 15680
100
112x
= ` 15680
100
 15680  100 
x = `  
 112 
 x = ` 14000
 Reduced price of refrigerator [excluding GST] = ` 14,000.

 Required reduction given by trader = ` (15680 – 14000) = ` 1680