Q5 of 55 Page 93

M/s Beauty Products paid 18% GST on cosmetics worth Rs. 6000 and sold to a customer for Rs. 10,000. What are the amounts of CGST and SGST shown in the tax invoice issued?

We know that CGST and SGST are components of GST.


CGST is always equal to SGST


i.e. GST = CGST + SGST


Let CGST and SGST be x.


Then GST = x + x


⇒ 18 = 2x


⇒ x = 9%


∴ CGST, SGST = 9%


CGST = 9% of 10, 000 = Rs. 900


∴ SGST = Rs. 900


More from this chapter

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3

Amir Enterprise purchased chocolate sauce bottles and paid GST of Rs. 3800. He sold those bottles to Akbari Bros. and collected GST of Rs. 4100. Mayank Food Corner purchased these bottles from Akabari Bros and paid GST of Rs. 4500. Find the amount of GST payable at every stage of trading and hence find payable CGST and SGST.

 4

Malik Gas Agency (Chandigarh Union Territory) purchased some gas cylinders for industrial use for Rs. 24,500, and sold them to the local customers for Rs. 26,500. Find the GST to be paid at the rate of 5% and hence the CGST and UTGST to be paid for this transaction. (for Union Territories there is UTGST instead of SGST.)

 6

Prepare Business to Consumer (B2C) tax invoice using given information. Write the name of the supplier, address, state, Date, invoice number, GSTIN etc. as per your choice. Supplier : M/s - - -- - Address- - - - - State - - - - - Date - - - - - - - Invoice No. - - - - - GSTIN - - - - - - - - - - - - - -

Particulars –


Rate of Mobile Battery - Rs. 200 Rate of GST 12% HSN 8507, 1 pc.


Rate of Headphone - Rs. 750 Rate of GST 18% HSN 8518, 1 pc.

 7

Prepare Business to Business (B2B) Tax Invoice as per the details given below. name of the supplier, address, Date etc. as per your choice.

Supplier - Name, Address, State, GSTIN, Invoice No., Date


Recipient - Name, Address, State, GSTIN,


Items :


(1) Pencil boxes 100, HSN - 3924, Rate - Rs. 20, GST 12%


(2) Jigsaw Puzzles 50, HSN 9503, Rate - Rs. 100 GST 12%.