Sample QuestionsGoods and Services Tax (GST) questions
One sample from each question group in this chapter. Select any group above to see the full set with answer keys.
A retailer in Jaipur (Rajasthan) buys goods from a dealer in Alwar (Rajasthan) at a discount of $20\%$. The retailer sells it to a customer in Jaipur at the printed price. If the printed price of the goods is ₹ $16,000$ and the GST rate is $8 \%$, calculate :
(i) the price paid by the customer for the goods.
(ii) the CGST and the SGST payable by the retailer in Jaipur to the government.
View full solution →A dealer in Rohtak (Haryana) bought a gold ring from a manufacturer in Gurugram (Haryana) for ₹ $80,000$ . He sold this ring to a dealer in Nainital (Uttarakhand) for ₹ $95,000$ . If the rate of GST is $3 \%$, find (i) the net GST payable at Rohtak and (ii) Input Tax Credit (ITC) for dealer in Nainital.
View full solution →Saurav went to watch a new movie in a multiplex. He wanted to buy a movie ticket for ₹ $ 80$, but it was not available. So, he bought a ticket for ₹ $120$. If the GST for a ticket below ₹ $100$ is $18 \%$, and GST for a ticket above ₹ $100$ is $28 \%$, how much extra GST and extra amount did Saurav pay for the ticket?
View full solution →A registered garment house in Ludhiana (Punjab) sold three lots of garments to a dealer in Bhatinda (Punjab) for ₹ $10,00,000$; ₹ $ 6,00,000$ and ₹ $ 5,00,000$. It also charged ₹ $ 10,000$ on each lot as transportation charges. But on the occasion of Diwali, a discount of $1 \%$ was given on each lot. If the rate of GST is $5 \%$, calculate : (i) IGST (ii) CGST and (iii) SGST,
View full solution →Find the amount of bill for the following interstate transaction of goods, if the GST rate is $28 \%$| Items | I | II | III |
| Marked price (₹) | 7,000 | 14,700 | 28,200 |
| Discount (%) | 20 | 10 | 10 |
View full solution →The marked price of a Video Camera Recorder is ₹ $80,000$ . A dealer in Delhi buys it from a dealer in Mumbai (Maharashtra) at a discount of $20 \%$ on the marked price. The dealer then sells it to a consumer in Rohtak (Haryana) at a discount of $10 \%$ on the marked price. If the rate of GST is $18 \%$, calculate the amount of tax payable by the dealer in Delhi to the government.
View full solution →Radheshyam is a dealer of footwear in Moradabad (UP). He purchased footwear worth ₹ $ 2,00,000$. He sold $50 \%$ of these footwear to a dealer in Agra (UP) for ₹ $ 1,30,000$ and the rest of the stock remains in his godown. If the rate of GST is $5 \%$, find the excess credit of CGST and SGST to be carried forward.
View full solution →A fruit juice company in Allahabad (UP) sold fruit juice worth ₹ $16,000$ to a dealer in Hapur (UP). The whole lot of juice was then supplied to a dealer in Rudrapur (Uttarakhand) for ₹ $17,500$ . If the rate of GST is $12 \%$, find :
(i) the net GST payable at Hapur.
(ii) input Tax credit (ITC) for the dealer in Rudrapur.
View full solution →A shopkeeper sells an item for ₹ $ 2,150$. For a customer, he reduced the price of the item in such a way that the customer has to pay only ₹ $ 2,124$ including GST. If the rate of GST is $18 \%$, calculate the amount of reduction allowed by the shopkeeper.
View full solution →A dealer in Jodhpur (Rajasthan) supplied floor tiles worth ₹ $ 17,00,000$ to a dealer in Delhi and another worth ₹ $ 3,00,000$ to a dealer in Jaipur (Rajasthan). The total value of his receipt of tiles in interstate transactions was ₹ $15,00,000$. If the rate of GST is $18 \%$, calculate the net IGST, CGST, and SGST payable by the dealer in Jodhpur.
View full solution →Mr. Gupta wanted to book a semidelux room in a hotel for ₹ $750$. Since semidelux room was not available, he booked a delux room for ₹1400. If GST for a room below ₹ $1000$ is $18 \%$ and GST for a room above ₹ $1000$ is $28 \%$, then the extra GST paid by Mr Gupta for the delux room is :
View full solution →Three friends A, B and C live in Delhi. A sells medicine worth ₹ $ 50,000$ to B, B sells the same medicine to C at a profit of ₹ 6000 . If the rate of GST is $12 \%$, then SGST paid by B is :
View full solution →A shopkeeper bought an article from a dealer at ₹ $ 1000$. He sold it to the customer at ₹ $ 1200$. If the rate of GST is $12 \%$, then the amount paid by the customer to buy the item is :
View full solution →Goods from Delhi are sold to Ranchi (Jharkhand) for ₹ $20,000$ and then from Ranchi to Cuttack (Odisha). If the rate of GST is $18 \%$, and the profit made at Ranchi is ₹ $ 5,000$, then the net GST payable by the dealer in Ranchi is :
View full solution →A shopkeeper purchased a fan for ₹ $ 1500$ from a dealer and sold it to a customer at $10 \%$ profit. If the sales are intrastate and the rate of GST is $12 \%$, then the tax (under GST) received by the central government is :
View full solution →Assertion (A) : In GST, ITC stands for : Income Tax Certificate.
Reason (R) : GST payable = output GST ITC.
Assertion (A) : In a transaction from Agra to Jaipur, MRP $=$ ₹ $ 5,000$, discount is $10 \%$ and GST $=12 \%$. Here IGST $=$ ₹ $540$.
Reason (R) : For an interstate transaction, half of the output GST is deposited with the central government.
View full solution →Assertion (A) : For an interstate transaction, SGST is nil.
Reason (R) : For an interstate transaction, only IGST is charged.