GRADE : X Mathematics

Ch1 . Goods and Service Tax worksheet

Q1 A shopkeeper bought a washing machine at a discount of 20% from a

wholesaler, the printed price of the washing machine being ₹18000. The
shopkeeper sells it to a consumer at a discount of 10% on the printed price. If the
sales are intra-state and the rate of GST is 12%, find:

i. the price inclusive of tax (under GST) at which the shopkeeper bought the
machine

ii. the price which the consumer pays for the machine.

iii. the tax (under GST) paid by the wholesaler to the State Government

iv. the tax (under GST) paid by the shopkeeper to the State Government

v. the tax (under GST) received by the Central Government.

solutions
Q2 A manufacturer listed the price of his goods at ₹1600 per article. He allowed a
discount of 25% to a wholesaler who in turn allowed a discount of 20% on the listed
price to a retailer. The retailer sells one article to a consumer at a discount of 5% on
the listed price. If all the sales are intra-state and the rate of GST is 5%, find

i. the price per article inclusive of tax (under GST) which the wholesaler pays.

ii. the price per article inclusive of tax (under GST) which the retailer pays.

iii. the amount which the consumer pays for the article.

iv. the tax (under GST) paid by the wholesaler to the State Government for the
article.

v. the tax (under GST) paid by the retailer to the Central Government for the article.

vi. the tax (under GST) received by the State Government.

solutions
Q3 The marked price of an article is 12500. A dealer in Kolkata sells the article to a
consumer in the same city at a profit of 8%. If the rate of GST is 18%, find

i. the selling price (excluding tax) of the article.

ii. IGST, CGST and SGST paid by the dealer to the Central and State Governments.

iii. Sthe amount which the consumer pays for the article.

solutions
Q4 A manufacturer buys raw material worth 7500 paying GST at the rate of 5%. He
sells the finished product to a dealer at 40% profit. If the purchase and the sale
both are intra-state and the rate of GST for the finished product is 12%, find:

i. the input tax (under GST) paid by the manufacturer.

ii. the output tax (under GST) collected by the manufacturer.

iii. the tax (under GST) paid by the manufacturer to the Central and State
Goverments.

iv. the amount paid by the dealer for the finished product

solutions
Q5 A dealer buys an article at a discount of 30% from the wholesaler, the marked
price being ₹6000. The dealer sells it to a consumer at a discount of 10% on the
marked price. If the sales are intra-state and the rate of GST is 5%, find:

i. the amount paid by the consumer for the article.

ii. the tax (under GST) paid by the dealer to the State Government.

iii. the amount of tax (under GST) received by the Central Government.

solutions
Q1. The manufacturing cost of an item is ₹ 900. The manufacturer marked up the price
of his items by 60% and then sold them at a discount of 10%. If a consumer buy 10 such
items, when the rate of GST is 10% then the GST paid by him on the purchased is:

Options
(a) ₹ 648
(b) ₹ 1,000
(c) ₹ 1,296
(d) ₹ 1,425

Ans. (c) ₹ 1,296

Explanation:
C.P. of an item =₹ 900
Marked price of an item
= ₹900 + 60% of ₹ 900
= ₹ 1,440

Discounted price of an item

=₹1,440−10% of ₹ 1,440
=₹1,296

⇒ Discounted price of 10 such items

= ₹ 12,960
∵Rate of GST = 10 %
∴CGST = SGST =5 % of ₹ 12,960
=₹648

So,
GST = CGST + SGST
=₹648+₹648
=₹1,296.

Q2. Shashi buys goods worth ₹ 7,000 from a grocery store. Since she has a membership
card, she gets a discount of 15% on ₹ 5,000. If the GST charged is 18%, then the total
amount she has to pay for the goods is:

Options

(a) ₹ 4,362.50
(b) ₹ 6,363.50
(c) ₹ 6,306.25
(d) ₹ 7,375

Ans. (d) ₹ 7,375

Explanation:
Total discounted price
= ₹ [2,000 + (5,000 - 15% of 5,000)] = ₹ [2,000 + 4,250] = ₹ 6,250
∵ GST rate = 18%
∴ CGST =SGST = 9% of ₹ 6,250
= ₹ 562.50
∴ Total amount Shashi has to pay
= ₹ 6,250 +₹ 562.50 + ₹ 562.50
= ₹ 7,375.

Q3. A wholesaler buys a TV from the manufacturer for ₹ 25,000. He marks the price of
the TV 20% above his cost price and sells it to a retailer at a 10% discount on the
marked price. If the rate of GST is 8%, Find the:

(i) marked price.

(ii) retailer’s cost price inclusive of tax.
(iii) GST paid by the wholesaler.

Explanation:
Sol. Given, wholesaler’s C.P. of a T.V.= ₹ 25,000
(i) Marked price of a T.V.
= ₹ 25,000 + 20% of ₹ 25,000
= ₹ 25,000 + ₹ 5,000
= ₹ 30,000. Ans.
(ii) Discount = 10% of ₹ 30,000
=30,000×10100×₹30,000=30,000×10010×₹30,000Discount price
= ₹ 30,000 – ₹ 3,000
= ₹ 27,000
Tax for the wholesaler
= 8% of 27,000
= ₹ 2160
Retailer’s C.P. (Inclusive of all taxes)
= ₹ 27,000 + ₹ 2160
= ₹ 29,160. Ans.
(iii) Amount of GST to be paid by the wholesaler
= Tax on the value added by the wholesaler
= 8% of ₹ ( 27,000 – 25,000 )
=8100×2000=1008×2000= ₹ 160. Ans

Q4. Shyam went to watch a movie. He wanted to purchase a movie ticket for ₹ 90. As
the ticket for ₹ 90 was not available, he purchased a ticket for ₹ 140 of the upper
class.How much extra GST did he pay for the ticket if the GST for a ticket below ₹ 100 is
18% and the GST for a ticket above ₹ 100 is 28%?

Explanation:
According to the question,GST on ticket of ₹ 90 = 18% of 90
=18100×90=10018×90 = ₹ 16.20
GST on ticket of ₹ 140 = 28% of 140
=28100×140=10028×140 = ₹ 39.20
Difference between both GST = 39.20 - 16.20
= ₹ 23.00

Q5. Mrs. Arora bought the following articles from a departmental store:

Item Price Rate of GST Discount

S. No.

1
Hair oil ₹ 1200 18% ₹ 100

2
Cashew nuts ₹ 600 12%

Find the:
(a) Total GST paid,
(b) Total bill amount including GST.

Explanation:
Selling price of Hair oil = ₹ 1200 – ₹ 100 = ₹ 1100
GST @ 18% = ₹1100 × 1810010018=₹198
Selling price of cashew nuts = ₹ 600
GST @ 12% = ₹600 × 1210010012 = ₹72
(a) Total GST paid= ₹ 198 + ₹ 72 = ₹ 270
(b) Total Bill including GST
= (S.P. + GST of Hair oil) + (SP + GST of cashew nuts)
= ₹ (1100 + 198) + ₹ (600 + 72)
= ₹ 1298 + ₹ 672 = ₹ 1970

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