Jain Pumps manufactured 3000 pumps during June 2019, its price as per price list is Rs. 500 per pump, exclusive of taxes. The manufacturer offers 20% discount to
P.T.C
CO-130
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wholesalers on the price list During the September 1750 pumps were sold in wholesale, 1020 pumps were sold in retail.
Balance quantity of 230 pumps was in stock at the end of year. The effective rate of GST is 1
Calculate amount of GST payable by Jain pumps for the month of September 2019. Inputs us
in finished goods included Rs 50,000 on account at GST paid.
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