Question

M/s Beauty Products paid 18% GST on cosmetics worth Rs. 6000 and sold to a customer for Rs. 10,000. What are the amounts of CGST and SGST shown in the tax invoice issued?

Answer 1

Out tax = 18% of 10,000

= 18/100 x 10,000

= Rs. 1800

∴ CGST = SGST = (Output tax)/2

= 1800/2

= Rs. 900

∴ Amount of CGST and SGST shown in the tax invoice issued is Rs. 900 each.