A jewellery manufacturer in Surat (Gujarat) sold a bracelet to a dealer in Rajkot
(Gujarat) for 80000. This bracelet was then sold to a dealer in Cuttack (Odisha) for
95000. If the GST rate for gold jewellery is 3%, calculate
(i) The net GST payable at Rajkot
(ii) Input Tax Credit for the dealer in Cuttack
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