1) The printed price of an article is Rs. 60,000. The manufacturer allows a discount of 25% to a
dealer A. The dealer A sells the article to another dealer B at a discount of 12% on the
marked price. The dealer B sells it to a consumer at 5% above the printed price. if all the
sales are intra-state and the rate of GST is 18%, find:
i. The price of the article inclusive of tax (under GST) paid by dealer A.
ii. The price of the article inclusive of tax (under GST) paid by dealer B.
iii. The amount which the consumer pays for the article.
iv. The amount of tax (under GST) paid by the dealer A to the Central Government.
v. The amount of tax (under GST) paid by the dealer B to the State Government.
vi. The amount of tax (under GST) received by the Central Government.
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