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

The above is an intra-state transaction. C.G.S.T. = = 9%. C.G.S.T. = = ₹ 4,500. Hence, Option 3 is the correct option.