Class 10 ICSE Solutions For Chapter 1 - GST (Goods and Services Tax)

ICSE Selina Solutions for Grade 10
Mathematics
Chapter 1. - GST (Goods and Services Tax)
Exercise 1(A)
Long Answer Type
1. For the following transaction within Delhi, fill in the blanks to find the amount
of bill:
MRP = Rs. 12000
Discount % = 30 %
GST % = 18 %
Discount =--------
Selling price (Discounted value) =--------
CGST = --------
SGST = --------
IGST = --------
Amount of bill = -------
Ans: The given MRP is RS. 12,000, discount is 30% and the GST is 18%.
Discount is equal to 30% of MRP.
Discount = 30% of 12000
30
  12000
100
= 3600
Hence the discount equals to rupees 3600.
The selling price is obtained by subtracting the discount from the
MRP.
Class X Mathematics www.vedantu.com 1

Selling price = MRP — Discount
= 12000 - 3600
= 8400
Hence the selling price is equal to rupees 8400.
The CGST is 9% of the selling price.
CGST =9% of 8400
9
CGST   8400
100
= 756
Therefore, the CGST is equal to rupees 756.
The SGST is 9% of the selling price.
SGST =9% of 8400
9
SGST   8400
100
= 756
Therefore, the SGST is equal to rupees 756.
The IGST is zero as it is an intra-state (that means within Delhi) transaction.
Hence IGST is equal to zero.
Now the total amount is the sum of the selling price and CGST, SGST and IGST.
Amount of bill = selling price + CGST + SGST + IGST
= 8400+ 756+ 756+ 0
= 9912
Thus, the solutions for the blanks are:-
Discount = Rs.3600
Selling price (Discounted value) = Rs.8400
CGST = Rs. 756
SGST = Rs. 756
IGST = Rs. 0

Amount of bill = Rs. 9,912
2. For the following transaction from delhi to jaipur, fill in the blanks to find the
amount of bill:
MRP = Rs. 50000
Discount % = 20 %
GST % = 28 %
Discount =--------
Selling price (Discounted value) =--------
CGST = --------
SGST = --------
IGST = --------
Amount of bill = -------
Ans: The given MRP is RS. 50,000, discount is 20% and the GST is 28%.
Discount is equal to 20% of MRP.
20

= 100 50000
= 10000
Hence the discount equals to rupees 10000.
The selling price is obtained by subtracting the discount from the
MRP.
Selling price = MRP - Discount
= 50000 - 10000
= 40000
Hence the selling price is equal to rupees 40000.
The CGST is equal to zero since the transaction is an interstate transaction (Delhi to
Jaipur).

The SGST is equal to zero since the transaction is an interstate transaction (Delhi to
Jaipur).
The IGST is equal to 28% of the selling price.
IGST = 28% of 40,000
28
IGST   40000
100
= 11200
Hence IGST is equal to 11200.
= 40000 + 0 + 0 + 11200
= 51200
Thus, the solutions for the blanks are:-
Discount = Rs.10000
Selling price (Discounted value) = Rs.40000
CGST = Rs. 0
SGST = Rs. 0
IGST = Rs. 11200
Amount of bill = Rs. 51200
3. A computer mechanic in Delhi charges repairing costs from five different A, B,

C, D and E with certain discounts.
The repairing costs and certain discounts are as given below:
Name of the persons A B C D E
Repairing cost 5500 6250 4800 7200 3500
Discount % 30 40 30 20 40

If the rate of GST is 18%, find the total money (including GST) received by the
mechanic.
Ans: A computer mechanic in Delhi charges repairing costs from five persons A, B,
C, D, and E.
Given GST is equal to 18%.
Here the IGST is zero as it is an intra-state (that means within Delhi) transaction.
Person A’s selling price, CGST and SGST are as follows,
Repairing cost for person A is Rs. 5,500 and the discount is 30%.
Discount = 30% of 5,500
30

= 100 5,500
=1650
Hence the discount is equal to Rs. 1,650.
The selling price is obtained by subtracting the discount from the MRP.
= 5,500 -1650
= 3850
The CGST is 9% of the selling price since the GST is equal to 18%.
CGST = 9% of 3,850
9

= 100 3850
= 346.5
Therefore, the CGST is equal to Rs. 346.5.
SGST = 9% of 3,850
9

= 100 3850

= 346.5
Therefore, the SGST is equal to Rs.346.5.
Person B's selling price, CGST and SGST are as follows,
Repairing cost for person B is Rs. 6,250 and the discount is 40%.
40

= 100 6250
= 2,500
= 6250 - 2500
= 3,750
CGST = 9% of 3,750
9
  3750
100
= 337.5
The SGST is 9% of the selling price since the GST is equal to 18%.
SGST = 9% of 3,750
9
  3750
100
= 337.5
Therefore, the SGST is equal to Rs. 337.5.
Person C's selling price, CGST and SGST arc as follows,
Repairing cost for person C is Rs. 4,800 and the discount is 30%.

30
  4800
100
= 1440
Hence, the discount is equal to Rs. 1,440.
= 4800 - 1440
= 3,360
CGST = 9% of 3,360
9
 3360
= 100
= 302.4
SGST = 9% of 3,360
9
 3360
= 100
= 302.4
Person D's selling price, CGST and SGST arc as follows,
Repairing cost for person C is Rs. 7200 and the discount is 20%.
20
  7200
100
= 1440

= 7200 - 1440
= 5760
CGST = 9% of 5760
9
 5760
= 100
= 518.4
SGST = 9% of 5760
9
 5760
= 100
= 518.4
Person E's selling price, CGST and SGST arc as follows,
Repairing cost for person C is Rs. 3500 and the discount is 40%.
40
  3500
100
= 1400
= 3500 - 1400
= 2100
CGST = 9% of 2100

9
 2100
= 100
= 189
Therefore, the CGST is equal to Rs. 189.
SGST = 9% of 2100
9
 2100
= 100
= 189
Therefore, the SGST is equal to Rs. 189.
The representation of selling price, CGST, SGST and the total in the tabular form is as
follows,
Person Repairing Discount Discount selling CGST SGST

Name cost % price
A 5500 30 1650 3850 346.5 346.5
B 6250 40 2500 3750 337.5 337.5
C 4800 30 1440 3360 302.4 302.4
D 7200 20 1440 5760 518.4 518.4
E 3500 40 1400 2100 189 189
Total 18820 1693.8 1693.8
= 18,820 + 1,693.8 + 1,693.8 + 0
= 22,207.6
Thus, the total money received by the mechanic is Rs. 22,207.6.

4. Find the amount of bill for the following intra-state transaction of goods/
services. The GST rate is 5%.
Quantity(No. of items) MRP of each item (in rupees) Discount%
18 150 10
24 240 20
30 100 30
12 120 20
Ans: Quantity of items and the cost of each item are given in the table.

18 150 10
24 240 20
30 100 30
12 120 20

Here the IGST is zero as it is an intrastate transaction.
For 18 items the selling price, CGST and SGST are as follows,
MRP of each item is Rs. 150 and the discount is 10%.
The total MRP = 18  150
= 2700
10

= 100 2700
=270

Hence, the discount is equal to Rs. 270.
= 2700-270
= 2,430
The CGST is 2.5% of the selling price since the GST is equal to 5%.
CGST = 2.5% of 2,430
2.5

= 100 2430
=60.75
The SGST is 2.5% of the selling price.
SGST = 2.5% of 2,430
2.5

= 100 2430
=60.75
The total MRP = 24 x 240
=5760
20
  5760
100
= 1,152
Hence the discount is equals to Rs. 1,152,
= 5760-1152

= 4,608
CGST = 2.5% of 4,608
2.5

= 100 4608
=115.2
SGST = 2.5% of 4,608
2.5

= 100 4608
=115.2
=3000
30
  3000
100
= 900
Hence the discount is equals to Rs. 900,
= 3000-900
= 2100
CGST = 2.5% of 2100

2.5

= 100 2100
=52.5
SGST = 2.5% of 2100
2.5

= 100 2100
= 52.5
The total MRP=12x120
=1,440
Discount is 20% of total MRP Rs. 1,440.
20
= 100  1,440
= 288
Hence the discount is equal to Rs. 288.
= 1440 – 288
= 1152
CGST =2.5% of 1,152
2.5
 1152
= 100

= 28.8
SGST = 2.5% of 1,152
2.5
 1152
= 100
= 28.8
follows,
Quantity MRP Total Discount Discount selling CGST SGST

MRP % price
18 150 2700 10 270 2430 60.75 60.75
24 240 5760 20 1152 4608 115.2 115.2
30 100 3000 30 900 2100 52.5 52.5
12 120 1440 20 288 1152 28.8 28.8
Total 10290 257.25 257.25
= 10,290 + 257.25 + 257.25 + 0
= 10,804.5
Thus, the total amount of the bill is Rs. 10,804.5.
5. Find the amount of the bill for the following inter-state transaction of goods/
services. The GST rate is 18%.

35 420 10
47 600 10
20 350 20
Ans: For the inter-state transaction the GST is equal to 18%.

As the transaction is inter-state only IGST is calculated.
The quantity of items and the cost per item are given as below,
35 420 10
47 600 10
20 350 20
Here the GST is equal to 18%.

For 35 items the selling price, IGST are as follows.
The total MRP = 35  420
= 14,700
10
 14700
= 100
= 1,470
= 14,700 -1,470
= 13,230

The IGST is 18% of the selling price.
IGST =18% of 13,230
18

= 100 13,230
=2381.4
For 47 items the selling price, IGST are as follows,
= 28,200
10
 28200
= 100
= 2820
= 28200 -2820
= 25380
IGST =18% of 25380
18

= 100 25380
= 4568.4
= 7000
Discount is 20% of total MRP Rs. 7000.

20

= 100 7000
=1,400
=7000 -1400
=5,600
IGST = 18% of 5600
18
 5600
= 100
=1008
follows,
Quantity MRP Total Discount Discount selling IGST

MRP % price
35 420 14700 10 1470 13230 2381.4
47 600 28200 10 2820 25380 4568.4
20 350 7000 20 1400 5600 1000
Total 44210 7957.8
Now the total amount is the sum of the selling price and IGST.
Amount of bill = selling price + IGST
= 44210 + 7957.8
= 52167.8
Thus, the total amount of the bill is Rs. 52167.8.

6. Find the amount of bill for the following intra-state transaction of goods/
services.
MRP (in rupees) Discount% CGST%
12000 30 6
15000 20 9
9500 30 14
18000 40 2.5
12000 30 6
15000 20 9
9500 30 14
18000 40 2.5

Here the IGST is zero as it is an intra-state transaction.
For MRP 12,000 the selling price, CGST and SGST are as follows,
MRP of items is Rs. 12,000 and the discount is 30%.
Discount =30% of 12,000
30

= 100 12,000
=3,600

Hence the discount is equals to Rs. 3600
= 12,000 - 3,600
= 8,400
The CGST is 6% of the selling price so the GST is equal to 12%.
CGST = 6% of 8,400
6

= 100 8400
=504
SGST = 6% of 8,400
6

= 100 8400
=504
MRP is Rs. 15,000 and the discount is 20%.
Discount is 30% of MRP Rs. 15,000.
20
15000
= 100
= 3,000
=15,000 - 3,000

=12,000
CGST =9% of 12,000
9
12000
= 100
= 1080
Therefore, the CGST is equal to Rs. 1,080.
SGST = 9% of 12,000
9
12000
= 100
= 1080
Therefore, the SGST is equal to Rs. 1,080.
For MRP Rs. 9500 the selling price, CGST and SGST are as follows,
30
 9500
= 100
=2,850
=9,500 - 2,850
=6,650
CGST =14% of 6,650
14
 6650
= 100

= 931
SGST = 14% of 6.650
14
 6650
= 100
= 931
40
18000
= 100
=7,200
=18,000 - 7,200
=10,800
The CGST is 2.5% of the selling price so the GST is equal to 5%.
CGST = 2.5% of 10,800
2.5
 10800
100
= 270
SGST = 2.5% of 10,800

2.5
 10800
100
= 270
follows,
MRP Discount% CGST% Discount selling price CGST SGST
12000 30 6 3600 8400 504 504
15000 20 9 3000 12000 1080 1080
9500 30 14 2850 6650 931 931
18000 40 2.5 7200 10800 270 270
Total 37850 2785 2785
=37,850 + 2,785 + 2,785 + 0
= 43,420
Thus, the total amount of the bill is Rs. 43,420.
7. For the data given above in question 6, find the amount of bill for inter-state
transaction.
Ans: As the transaction is inter-state only IGST is calculated.
The MRP of items and the discount per item are given as below,
12000 30 6

15000 20 9
9500 30 14
18000 40 2.5
Here the CGST is equal to 6%.

The GST of the item is equal to 12%.
For 30% discount the selling price, IGST are calculated as follows,
30

= 100 12,000
=3,600
Hence the discount is equals to Rs. 3600
= 12,000 - 3,600
= 8,400
So,
IGST = 12% of 8,400
12

= 100 8400
=1008
Therefore, the IGST is equal to Rs. 1008.
For MRP 15,000 the selling price, IGST are as follows,

20
15000
= 100
= 3,000
=15,000 - 3,000
=12,000
So,
IGST =18% of 12,000
18
12000
= 100
= 2160
For MRP Rs. 9500 the selling price, IGST are as follows,
30
 9500
= 100
=2,850
=9,500 - 2,850
=6,650

So,
IGST =28% of 6,650
28
 6650
= 100
= 1862
For MRP 18,000 the selling price, IGST are as follows,
40
18000
= 100
=7,200
=18,000 - 7,200
=10,800
The CGST is 2.5% of the selling price so the GST is equal to 5%.
So,
IGST = 5% of 10,800
5
 10800
100
=540
The representation of selling price, IGST and the total in the tabular form is as
follows,

MRP Discount% CGST% Discount selling price GST% SGST
12000 30 6 3600 8400 12 1080
15000 20 9 3000 12000 18 2160
9500 30 14 2850 6650 28 1862
18000 40 2.5 7200 10800 5 540
Total 37850 5570
=37.850+5,570
=43,420
Thus, the total amount of the bill is Rs. 43,420.
8. A dealer in Mumbai supplied some items at the following prices to a dealer in

Delhi. Find the total amount of the bill.
Rate per piece (in rupees) Quantity (No. of pieces) Discount% SGST%
180 10 ---- 9
260 20 20 9
310 30 ---- 9
175 20 30 9

Rate per piece (in rupees) Quantity (No. of pieces) Discount% SGST%

180 10 Net 9
260 20 20 9
310 30 Net 9
175 20 30 9
Here the SGST is equal to 9%.

The GST or IGST of the items is equal to 18%.
For 10 pieces the selling price, IGST are calculated as follows,
Total MRP =180 x 10
=1800
MRP is Rs. 1,800.
The selling price is equal to Rs. 1,800.
IGST =18% of 1,800
18
  1800
100
=324
Hence, IGST is equals to Rs. 324,
For 20% discount the selling price, IGST are as follows,
SGST is equal to 9% then IGST is 18%.
Total MRP = 260 x 20
=5,200
20
  5200
100

=1040
=5200-1040
=4160
Hence, the selling price is equal to Rs. 4160.
IGST =18% of 4160
18
 4160
= 100
= 748.8
SGST is 9% then IGST is 18%.
Total MRP =310 x 30
=9,300
MRP of items is Rs. 9,300.
Selling price is equal to Rs. 9300.
IGST = 18% of 9,300
18
 9300
= 100
=1,674
The IGST is equal to Rs. 1,674.
For 30% discount the selling price, IGST are as follows,
SGST is 9% then IGST is 18%.
Total MRP =175  20
=3500
MRP of items is Rs. 3500 and the discount is 30%.

30
 3500
= 100
= 1050
=3500 - 1050
=2450
IGST = 18% of 2450
18
 2450
= 100
= 441
follows,
Rate per piece Quantity (No. Total Discount Discount Selling IGST
(in rupees) of pieces) % price
180 10 1800 Net 0 1800 324
260 20 5200 20 1040 4160 748.8
310 30 9300 Net 0 9300 1674
175 20 3500 30 1050 2450 441
Total 17710 3187.8
= 17710 + 3187.8
=20897.8
Thus, the total Amount of bill is Rs. 20,897.8.

9. National trading company, Meerut (UP) made the supply of goods/services to
Samarth Traders Noida (UP). Find the amount of the bill if the rate of GST =
12%.
Quantity (No. of pieces) 20 30 12 40
MRP (in rupees) 225 320 300 250
Discount % 40 30 50 40
Quantity (No. of pieces) 20 30 12 40
MRP (in rupees) 225 320 300 250
Discount % 40 30 50 40

Here the IGST is zero as it is an intra-state (that means within UP) transaction.
= 4,500
MRP of 20 items is Rs. 4,500 and the discount is 40%.
40
 4500
= 100
= 1800

= 4500 - 1800
= 2700
CGST = 6% of 2,700
6
 2700
= 100
= 162
SGST = 6% of 2,700
6
 2700
= 100
= 162
For 30 the selling price, CGST and SGST are as follows,
Total MRP = 30  320
= 9,600
30
 9600
= 100
= 2,880
= 9,600 - 2,880
= 6,720

CGST = 6% of 6,720
6
 6720
= 100
= 403.2
SGST = 6% of 6,720
6
 6720
= 100
= 403.2
Total MRP =12 x 300
= 3,600
50
 3600
= 100
= 1,800
= 3600 - 1800
= 1800
CGST = 6% of 1800

6
 1800
100
=108
SGST = 6% of 1800
6
 1800
100
= 108
= 10,000
40
 10000
= 100
= 4000
=10,000 - 4000
= 6,000
CGST = 6% of 6000
6
 6000
= 100

=360
SGST = 6% of 6000
6
 6000
= 100
= 360
follows,
Quantity MRP of Discount MRP selling price CGST SGST

each item %
20 225 40 4500 6720 162 162
30 320 30 9600 6650 403.2 403.2
12 300 40 3600 1800 108 108
40 250 50 10000 6000 360 360
Total 17220 1033.2 1033.2
Amount of bill = selling price + CGST+SGST
= 17,220 + 1033.2 + 1033.2
= 19,286.4
Thus, the total amount of bill is Rs. 19,286.4.
10. M/s Ram Traders, Delhi provides 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 Rupees) 680 320 260 420
GST% 5 12 18 12

Number of services 8 12 10 16
Cost of each service (in Rupees) 680 320 260 420
GST% 5 12 18 12
The GST or IGST of the items is equal to 5%.

For 8 services the selling price, IGST are calculated as follows,
Total MRP = 8 x 680
= 5,440
MRP is Rs. 5,440.
The selling price is equal to Rs. 5,440.
IGST = 5% of 5440
5
 5440
= 100
= 272
Hence, IGST is equal to Rs. 272.
For 12 services the selling price, IGST are as follows,
IGST is equal to 12%.
= 3,840
Hence, the selling price is equal to Rs. 3,840.

IGST = 12% of 3,840
12
 3840
= 100
= 460.8
Total MRP =10 x 260
= 2,600
MRP of items is Rs. 2,600.
Selling price is equal to Rs. 2,600.
IGST = 18% of 2600
18
 2600
= 100
= 468
The IGST is equal to Rs. 468.
Total MRP =16 x 420
= 6720
MRP or the selling price of items is Rs. 6720.
IGST =12% of 6720
12
 6720
= 100
= 806.4

follows,
Number of Cost of each GST% MRP IGST

services service
8 680 5 5440 372
12 320 12 3840 460.8
10 260 18 2600 468
16 420 12 6720 806.4
Total 18600 2007.2
= 18,600 + 2007.2
= 20,607.2
Thus, the total Amount of bill is Rs. 20,607.2.
11. For the following, find the amount of bill data:
Rate per piece (in Rupees) Number of pieces Discount% GST%
18 360 10 12
12 480 20 18
12 120 5 12
28 150 20 28
Ans: The MRP of items and the discount per item are given as below,

Rate per piece (in Rupees) Number of pieces Discount% GST%
18 360 10 12
12 480 20 18
12 120 5 12
28 150 20 28
For 18 pieces the selling price, GST are calculated as follows,

= 6480
MRP is Rs. 6480.
Discount =10% of 6,480
10
 6480
= 100
= 648
= 6480-648
= 5832
GST is equal to 12% of selling price.
GST =12% of 5832
12
 5832
= 100
= 699.84

Total MRP =12 x 480
=5760
MRP is Rs. 5760.
20
 5760
= 100
= 1152
= 5760 - 1152
= 4608
GST is 18% of selling price.
GST =18% of 4608
18
 4608
= 100
= 829.44
Total MRP =12 x 120
= 1440
MRP is Rs. 1440.
5
 1440
= 100
= 72
Hence, the discount is equal to Rs. 72.

= 1440 - 72
= 1368
GST =12% of 1368
12
 1368
= 100
= 164.16
= 4200
MRP is Rs. 4200.
20
 4200
= 100
= 840
= 4200 - 840
= 3360
GST = 28% of 3360
28
 3360
= 100
= 940.8
The representation of selling price and GST are as follows,

Rate per piece Number of Discount MRP Selling GST% GST
(in Rupees) pieces %
price
18 360 10 6480 5832 12 689.84
12 480 20 5760 4608 18 829.44
12 120 5 1440 1368 12 164.16
28 150 20 4200 3360 28 940.8
Total 15168 2634.24
Now the total amount is the sum of the selling price and GST.
Amount of bill = selling price + GST
= 15,168 + 2634.24
= 17.802.24
Thus, the total Amount of bill is Rs. 17802.24.
12. The tax invoice of a telecom service in Meerut shows the cost of services
provided by it as 750. If the GST rate is 18%, find the amount of the bill.
Ans: The tax invoice shows the cost of the services provided is Rs. 750.
The GST is 18%.
The objective is to find the amount of the bill.
Here the GST is 18% of Rs. 750.
GST =18% of 750
18
 750
= 100
=135
Amount of bill = cost + GST
= 750 + 135

= 885
Therefore, the total bill is equal to Rs. 885.
13. Mr. Pankaj took Health Insurance Policy for his family and paid 900 as
SGST. Find the total annual premium, including GST, paid by him for this
policy. Rate of GST being 18%.
Ans: Pankaj paid Rs. 900 as SGST.Rate of GST is equal to 18%.
Let the total annual premium paid by Pankaj is equal to x.
Given GST is 18% then SGST rate is 9%.
So, 9% of the total amount of premium is equal to Rs.900.
GST = 9% of x
9% of x = GST
9
x
100 = 900
9 x = 90000
Divide by 9 on both sides of the equation.
x = 10,000
Thus, the total premium paid by pankaj is equal to Rs. 10,000.
Therefore, the answer is Rs. 10.000.
14. Mr. Malik went on a tour to Goa. He took a room in a hotel for two days at
the rate of 5000 per day. On the same day his friend John also joined him. Hotel
provided an extra bed charging 1000 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?
Ans: Given GST is equal to 28%.
The objective is to find the GST on the rent paid.
Mr. Malik paid Rs. 5000 rent for 2 days and his friend joined on the same day and
paid an extra bed charge of Rs. 1000 per day.
The total amount = 2  5000 + 1000 + 1000
The total amount = 10000 + 2000

The total amount = 12000
The GST is equal to 28%.
GST = 28% of 12,000
28
 12000
= 100
= 3360
Therefore, the GST charged by Mr. Malik on the hotel bill is equal to Rs. 3360.
15. Ashraf 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 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%)
Ans: According to the given information the GST on a ticket below Rs. 100 is 18%
and the GST on a ticket above Rs. 100 is 28%.
The objective is to find the extra GST paid by Ashraf.
18
 80
GST on Rs. 80 = 100
= 14.4
GST on Rs. 80 is equal to Rs. 14.4
20
 120
GST on Rs. 120 = 100
=33.60
GST on Rs. 120 is equal to Rs. 33.6
Difference = 33.6 - 14.4
= 19.2
Hence, the extra GST paid by Ashraf is equal to Rs. 19.2.

Eexrcise 1(B)
1. Fill in the blanks:

When the goods/services are sold for Rs. 15000 under intrastate transaction from
station A to station B and the rate of GST is 12%.
As per the GST system:
a) S.P. at station A = ------
b) CGST = ------
SGST = ------
c) C.P. at station B = ------
d) If profit = Rs. 5000
S.P. at station B = ------
Now the same goods/services are moved under inter-state transactions from
station B to station C and the rate of tax is 12%.
e) GST = ------
f) C.P. at station C = ------
Ans: When the goods/services are sold for Rs. 15,000 under intra-state transaction
from station A to station B and the rate of GST is 12%.
As per GST System,
a) Selling Price at station A = Rs. 15000
b) CGST = 6% of 15000
 6 
  15000 
= Rs.  100 
= Rs. 900
SGST = 6% of 15000
 6 
  15000 
= Rs.  100 
= Rs. 900

c) Cost price at station B = Selling Price at station A
Cost price at station B = Rs. 15000
d) If profit = Rs. 5000
S.P. at Station B = Cost price at station B + profit
S.P. at Station B = Rs. (15000 + 5000)
= Rs. 20,000.
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 = 12% of 20,000
 12 
  20000 
=  100 
= Rs. 2400
f) C.P. at station C = S.P. at Station B
C.P. at station C = Rs. 20,000
2. Goods/services are sold from Agra (UP) to Kanpur (UP) for Rs. 20000 and
then from Kanpur to Jaipur (Raj.). If the rate of GST is 18% and the profit made
at Kanpur is Rs. 5000. Find:
a) the net GST payable by the dealer at Kanpur
b) the cost of goods/services at Jaipur.
Ans: When the product is sold from Agra to Kanpur (intra-state transaction).
For the dealer in Agra:
S.P. in Agra = Rs. 20,000
CGST = 9% of Rs. 20,000
 9 
  20000 
= Rs.  100 
= Rs. 1800
SGST = 9% of Rs. 20,000

 9 
  20000 
= Rs.  100 
= Rs. 1800
When product is sold from Kanpur to Jaipur (inter-state transaction)
For the dealer in Kanpur:
Input-tax credit = Rs. (1800 + 1800) = Rs. 3600
C.P. = Rs. 20,000
Profit = Rs. 5000
S.P. = Rs. (20,000 + 5000)
= Rs. 25,000
IGST =18% of 25,000
 18 
  25000 
=  100 
= Rs. 4500
i) Input-tax credit = Rs. (1800 +1800)
= Rs. 3600
Net GST paid by the dealer at Kanpur
= Output GST - Input GST
= Rs. (4500 - 3600)
= Rs. 900
ii) The cost of goods/services at Jaipur
=S.P.in Agra + IGST
= Rs. (25.000 +4500)
=Rs. 29,500
3. Goods/services are sold from Kota (Raj.) to Mumbai for Rs. 20000 and then
from Mumbai to Pune. If the rate of GST is 12% and the profit made at Mumbai
is Rs. 5000. Find the net GST payable at Pune, If the dealer at Pune is end-user.

Ans: For the dealer in Mumbai (inter-state transaction):
C.P. = Rs. 20,000
Profit = Rs. 5000
S.P. = Rs. (20000 + 5000) = Rs. 25000
IGST = 12% of Rs. 20,000
12
  20000
100
= Rs. 2400
For the dealer in Pune (intra-state transaction)
C.P. = Rs. 20,000
CGST = 6% of 25,000
6
  25000
100
= Rs. 1500
SGST = 6% of 25,000
6
  25000
100
= Rs. 1500
GST payable by the end user at Pune
= Rs. (1500 +1500)
= Rs. 3000
4. A is a dealer in Banaras (UP). He supplies goods/services worth Rs. 8000 to a

dealer B in Agra (UP). Dealer B, in turn, supplies the same goods/services to
dealer C in Patna (Bihar) at a profit of Rs 1200. Find the input and output taxes
for the dealer C under the GST system; if the rate of GST is 18% and C doesn’t
sell his goods/services further.
Ans: For the dealer A (intra-state transaction)
S.P. = Rs. 8,000

For the dealer B (intra-state transaction)
C.P.= Rs. 8,000
Profit = Rs. 1,200
S.P.= C.P. + Profit = Rs. 9,200
CGST = 9% of 8,000
9
 8000
= 100
= Rs. 720
SGST = 9% of 8,000
9
 8000
= 100
= Rs. 720
For the dealer C (inter-state transaction)
C.P.=Rs. 9,200
IGST =18 % of 9200
18
 9200
= 100
= Rs. 1656
Input Tax = Rs. 1,656
Since, the dealer in Patna does not sell the product.
Output GST (tax on sale) = Rs. 0
5. A is a dealer in Meerut (UP). He supplies goods/services worth Rs. 15000 to a

dealer B in Ratlam (MP). Dealer B, in turn, supplies the same goods/services to
dealer C in Jabalpur (MP) at a profit of Rs 3000. If the rate of tax (under GST
system) is 18%, find:
i) the cost of goods/services to dealer C in Jabalpur (Assuming Dealer C doesn’t
sell his goods/services further.)
ii) net tax payable by Dealer B.

Ans: For A (case of inter-state transaction)
S.P. in Meerut = Rs. 15,000
For B (case of inter-state transaction)
C.P.= S.P. in Meerut = Rs. 15,000
Profit = Rs.3000
S.P.= C.P. + Profit = Rs. (15,000 + 3000)
= Rs. 18,000
IGST = 18% of 15,000
18
  15000
100
= Rs.2700
Input tax for B = Rs. 2700
For C (case of intra-state transaction)
C.P.=Rs. 18,000
CGST = 9% of 18,000
9
  18000
100
= Rs. 1620
SGST = 9% of 18,000
9
  18000
100
= Rs. 1620
i) Cost for the dealer C in Jabalpur = S.P. for the dealer in Ratlam + GST
= 18,000 + 1620 + 1620
=Rs. 21,240
ii) Output tax for B = CGST + SGST
= Rs. (1620 +1620)
= Rs. 3240

Net GST payable by the dealer B
= Output tax - Input tax
= 3240 - 2700
= Rs. 540
6. A dealer X is Hapur (UP) supplies goods/services, worth Rs. 50000 to some

other dealer Y in the same city. Now the dealer Y supplies goods/services to
dealer Z in Calcutta at a profit of Rs. 20000. Find:
i) output and input taxes for dealer Y.
ii) net GST payable by dealer Y. [Rate of GST at each stage is 28%]
Ans: For the dealer X (intra-state transaction)
SP = Rs. 50,000
For the dealer Y (intra-state transaction)
C.P. = S.P. for X = Rs. 50,000
Profit = Rs. 20,000
S.P. = C.P. + Profit = Rs. 70,000
CGST = 14% of 50,000
14
  50000
100
= Rs. 7,000
SGST = 14% of 50,000
14
  50000
100
= Rs. 7,000
Input tax for dealer Y = Rs. 14000
For the dealer Z (inter-state transaction)
C.P.= S.P. for Y = Rs. 70,000
IGST = 28 % of 70,000

28
  70000
100
= Rs.19, 600
Input Tax for dealer Z is the output tax for dealer Y.
So, Output tax for dealer Y = Rs. 19,600
ii) Net GST payable for Y
= Output tax for Y - Input tax for Y
= Rs. (19600 - 14000)
= Rs. (5600)
7. Consultancy services, worth Rs 50000, transferred from Delhi to Calcutta at

the rate of GST 18% and then from Calcutta to Nainital (with profit = Rs. 20000)
at the same rate of GST. Find the output tax at:
i) Delhi ii) Calcutta iii) Nainital
[Consider the dealer at Nainital as the end user.]
Ans: i) Output tax in Delhi (interstate):
IGST = 18% of 50,000
18
 50000
= 100
= Rs. 9000
Output tax in Delhi = Rs. 9000
ii) Output tax in Calcutta:
C.P. = Rs. 50,000
Profit = Rs. 20,000
S.P. = C.P. + Profit = Rs.(50,000+20,000)
= Rs. 70,000
IGST = 18% of 70,000
18
 70000
= 100

= Rs. 12,600
Output tax in Calcutta = Rs. 12,600
iii) Since, the dealer in Nainital does not sell the product.
Output GST (tax on sale) = Rs. 0
8. For a dealer A, the list price of an article is Rs. 27000, 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 8% and dealer B paid a tax under GST, equal to
Rs 1944 to the government, find the amount (inclusive of GST) paid by dealer B.
Ans: Let A sell to dealer B at Rs. x lower price.
According to the question,
Net Tax paid by dealer B is
= Output tax - Input Tax = Rs. 324
 18% of 9000 — 18% of (9000 - x ) = 324
 18% of 9000 —18% of 9000 + 18% of x = 324
 18% of x = 324
18
 x
100 = 324
 x = 1800
Hence, selling price of B

= Rs. (9000 - 1800)
= Rs. 7200
The amount (inclusive of GST) paid by dealer B
= 7200 + 18% of 7200
 18 
  7200 
= 7200 + 100
= Rs. (7200 +1296)
= Rs. 8496

9. The market price of an article is Rs. 6000. A whole seller 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.
Ans: Initial marked price by manufacturer A is Rs. 6000
B bought the article at a discount of 20%.
Cost price of B = 6000 - 20% of 6000
 20 
 6000    6000 
 100 
 6000  1200 
 4800 ----------(i)
GST paid by B for purchase = 18% of 4800
 18 
  4800 
 100 
= Rs. 864 ---------(ii)
B sells articles at a discount of 10% of market Price.
Selling price for B = 6000 - 10% of 6000
 10 
 6000    6000 
 100 
= Rs. 5400 ---------(iii)
GST charged by B = 18% of 5400
 18 
  5400 
=  100 
= Rs. 972
GST paid by B to the government
= GST charged on selling price - GST paid against purchase price
= Rs. (972 - 864)
=Rs. 108

10. A is manufacturer of T.V. sets in Delhi. He manufactures a particular brand
of T.V. set and marks it at Rs.75000. He then sells this T.V. set to a wholesaler B
in Punjab at discount of 30%. The wholesaler B raises the marked price of the
T.V. set bought by 30% then sells it to dealler C in Delhi. If the rate of GST =
5%, find tax (under GST) paid by wholesaler B to the government.
Ans: Initial marked price by manufacturer A is Rs. 75.000.
B bought the T.V. at a discount of 30%.
Cost price of B = 75,000 - 30% of 75,000
 30 
 75000    75000 
Cost price of B  100 
= Rs. (75000 - 22500)
= Rs. 52500 -------(i)
GST paid by B for purchase = 5% of 52500
 5 
  52500 
 100 
= Rs.2625 ------- (ii)
B sells T.V. by increasing the marked price by 30%.
Selling price for B = 75000 + 30% of 75000
 30 
 75000    75000 
 100 
= Rs. (75000 +22500)
= Rs. 97500 -------(iii)
GST charged by B = 5% of 97500
 5 
 Rs   97500 
 100 
= Rs. 4875 ------(iv)
GST paid by B to the government
= GST charged on selling price - GST paid against purchase price

= Rs. (4875 -2625)
= Rs. 2250
GST paid by B to the government = Rs. 2250
11. For a trader, the marked price of a refrigerator = Rs. 15680 exclusive of GST,
GST is 12%. Gagan, a customer for this refrigerator, asked the trader to reduce
the price of the refrigerator to such an extent that the reduced price plus GST is
equal to the marked price of the refrigerator. Find the required reduction.
Ans: Let the marked price be Rs. x .
x + 12% of x = 15,680
 12 
x  x
 100  = 15,680
 1.12x 15680
 x =14,000
So, initial marked price = Rs. 14,000

Let Gagan asked for priced reduction of Rs. y .
New price = 14,000 - y
GST on new price = 12% of (14,000 - y )
12
  14000  y 
100
 0.12 14000  y 
According to the question,
14000  y  0.12 14000  y   14,000

 14000  y  1680 0.12y  14000
 1.12y 1680  0
 1.12y  1680
 y  1500
So, required reduction in price is Rs. 1500.

Class 10 ICSE Solutions For Chapter 1 - GST (Goods and Services Tax)

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Class 10 ICSE Solutions For Chapter 1 - GST (Goods and Services Tax)

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ICSE Selina Solutions for Grade 10

Long Answer Type

Class X Mathematics www.vedantu.com 1

Class X Mathematics www.vedantu.com 2

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3. A computer mechanic in Delhi charges repairing costs from five different A, B,

Name of the persons A B C D E

Repairing cost 5500 6250 4800 7200 3500

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Person Repairing Discount Discount selling CGST SGST

A 5500 30 1650 3850 346.5 346.5

B 6250 40 2500 3750 337.5 337.5

C 4800 30 1440 3360 302.4 302.4

D 7200 20 1440 5760 518.4 518.4

E 3500 40 1400 2100 189 189

Total 18820 1693.8 1693.8

Class X Mathematics www.vedantu.com 9

Quantity(No. of items) MRP of each item (in rupees) Discount%

Quantity(No. of items) MRP of each item (in rupees) Discount%

Given GST is equal to 5%.

Class X Mathematics www.vedantu.com 10

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Quantity MRP Total Discount Discount selling CGST SGST

18 150 2700 10 270 2430 60.75 60.75

24 240 5760 20 1152 4608 115.2 115.2

30 100 3000 30 900 2100 52.5 52.5

12 120 1440 20 288 1152 28.8 28.8

Total 10290 257.25 257.25

Class X Mathematics www.vedantu.com 14

Ans: For the inter-state transaction the GST is equal to 18%.

Quantity(No. of items) MRP of each item (in rupees) Discount%

Here the GST is equal to 18%.

Class X Mathematics www.vedantu.com 15

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Quantity MRP Total Discount Discount selling IGST

35 420 14700 10 1470 13230 2381.4

47 600 28200 10 2820 25380 4568.4

20 350 7000 20 1400 5600 1000

Total 44210 7957.8

Class X Mathematics www.vedantu.com 17

MRP (in rupees) Discount% CGST%

MRP (in rupees) Discount% CGST%

Given GST is equal to 5%.

Class X Mathematics www.vedantu.com 18

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MRP Discount% CGST% Discount selling price CGST SGST

12000 30 6 3600 8400 504 504

15000 20 9 3000 12000 1080 1080

9500 30 14 2850 6650 931 931

18000 40 2.5 7200 10800 270 270

Total 37850 2785 2785

MRP (in rupees) Discount% CGST%

Class X Mathematics www.vedantu.com 22

Here the CGST is equal to 6%.

Class X Mathematics www.vedantu.com 23