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CA Intermediate · Taxation · Charge of GST

Ananya Traders, Pune, a registered person with turnover above the composition limit, supplies goods to a customer in Pune. The taxable value is Rs 2,00,000 and the goods attract GST at 18% (CGST 9%, SGST 9%). The customer is in the same State. What is the total CGST payable on this supply?

CGST payable is Rs 18,000. An intra-State supply attracts CGST and SGST, each at 9% of the taxable value of Rs 2,00,000. The total GST of Rs 36,000 is split equally, so the central component is Rs 18,000.

  1. ARs 36,000
  2. BRs 18,000Correct
  3. CRs 9,000
  4. DRs 72,000

Explanation

Intra-State supply attracts CGST and SGST at half the rate each. CGST = 9% x 2,00,000 = Rs 18,000. Rs 36,000 is the total of CGST and SGST and would be wrong for CGST alone.

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