Question

a dealer in Delhi sold a personal computer as a consumer in Delhi for 28000. if the rate of GST is 18%, calculate 1.igst ,2.cgst,3.sgst​

Answer 1

Step-by-Step Explanation;

GST rate is 18% consists of CGST rate of 9% and SGST rate of 9%.

Now, Dealer is selling computer in Delhi itself,so,it is an intra-state sale and therefore, CGST @ 9% and SGST @ 9% will apply & IGST will not consider here.

GST

= 18% of Rs. 28000

= Rs. 5,040

(i) IGST

Nil

(ii) CGST

Rs. 2520

(iii) SGST

Rs. 2520