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Mathematics

A dealer in Lucknow (U.P.) sells goods worth ₹ 50,000 to a dealer in Agra (U.P.). If the rate of GST is 18%, the CGST is :

  1. ₹ 3,000

  2. ₹ 6,000

  3. ₹ 4,500

  4. Nil

GST

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Answer

The above is an intra-state transaction.

C.G.S.T. = G.S.T.2=18%2\dfrac{\text{G.S.T.}}{2} = \dfrac{18\%}{2} = 9%.

C.G.S.T. = 9100×50000\dfrac{9}{100} \times 50000 = ₹ 4,500.

Hence, Option 3 is the correct option.

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