WORKSHEET ON GST

Q1. When the goods and services are sold for Rs. 15000 under intra-state transaction
from station A to a station B and the rate of GST is 12%, then C.P. at station B will
be:-
A. Rs. 15000
B. Rs. 16800
C. Rs. 13200
D. Rs. 14000

Q2. The tax invoice of a telecom service in Meerut shows cost of services provided
by it as Rs. 750. If the GST rate is 18%, find the amount of bill.
A. Rs. 885
B. Rs. 750
C. Rs. 85
D. Rs. 850

Q3. The percentage share of SGST of total GST for an Intra-State sale of an article is
A. 25%
B. 50%
C. 75%
D. 100%

Q4.

Q5. A shopkeeper bought a washing machine at a discount of 20% from a wholesaler.

Printed price of the washing machine is Rs. 18000. Shopkeeper sells it to the customer
at a discount of 10% on the printed price. If the sales are intra-state and the rate f GST
is 12%, choose the correct options:-

(i) The price inclusive of GST at which the shopkeeper buys the machine is:-
A. Rs. 16128,
B. Rs. 18128,
C. Rs. 16127,
D. Rs. 25517.

(ii) The price which the consumer pays for the machine is:-
A. Rs. 20140,
B. Rs. 18144,
C. Rs. 18114,
D. Rs. 18441.
 (iii) The tax (under GST) paid by the wholesaler to the state govt. is:-
A. Rs. 546,
B. Rs. 864,
C. Rs. 846,
D. None of the above.

(iv) The tax (under GST) paid by the shopkeeper to the state govt. is:-
A. Rs. 801,
B. Rs. 54,
C. Rs. 108,
D. None of the above.

(v) the tax under GST received by the central govt:-

A. Rs. 927,
B. Rs. 297,
C. Rs. 660,
D. None of the above.

Q6. A man provided computer repairs in his town. For every service he charges Rs. 500
monthly. If he services 100 customers every month, how much GST will he pay to the govt.
every month if rate of GST is 18%:-
A. Rs. 90000,
B. Rs. 9000,
C. Rs. 900,
D. Nil.

------------------------------------X------------------------------------X------------------------------------