Courier service agent charged total ` 590 to courier a parcel from Nashik to Nagpur. In the tax invoice taxable value is ` 500 on which CGST is ` 45 and SGST is ` 45. Find the rate of GST charged for this service.
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Solution : Total GST = CGST + SGST = 45 + 45 = ` 90.
Rate of GST = 90
500 /100 = 18%
:Rate of GST charged by agent is 18%.
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