Understand how GST is calculated and applied to goods and services, including CGST, SGST, and IGST.
GST is charged as a percentage of the selling price. For intra-state transactions, GST splits equally into CGST and SGST; for inter-state, it's charged as IGST.
An article marked ₹2,000 has 18% GST. Find the GST amount and the total price.
GST=2000×0.18=₹360; total=₹2,360
For an intra-state sale with 12% GST on ₹5,000, find CGST and SGST.
Total GST=600; CGST=SGST=300 each
When a discount is offered, GST is calculated on the discounted price, not the marked price.
A shirt marked ₹1,500 has a 10% discount, then 5% GST. Find the final price.
Discounted price=1500×0.9=1350; GST=1350×0.05=67.5; final=₹1,417.5
Why is GST calculated after the discount, not before?
Because GST is a tax on the actual sale value, which is the discounted price the customer pays, not the marked price
1. An article marked ₹3,000 has 12% GST. Find the total price.
2. For an intra-state sale with 18% GST on ₹8,000, find CGST and SGST.
3. A laptop marked ₹40,000 has a 15% discount, then 18% GST. Find the final price.
4. A dealer buys goods for ₹10,000 (excluding GST) and sells for ₹12,000 (excluding GST), both at 18% GST. Find the GST payable to the government.
5. Find the marked price if the final price (including 10% GST) is ₹2,200.