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CA Intermediate · Taxation · GST in India - An Introduction

Kaveri Enterprises, registered in Karnataka, made the following taxable supplies at 18% GST (values are exclusive of tax): (i) Rs 5,00,000 to a buyer in Mysuru, Karnataka; (ii) Rs 3,00,000 to a buyer in Hyderabad, Telangana; (iii) Rs 2,00,000 to a buyer in Bengaluru, Karnataka. What is the total CGST, SGST and IGST payable on these supplies respectively?

CGST is Rs 63,000, SGST is Rs 63,000 and IGST is Rs 54,000. The intra-State supplies of Rs 7,00,000 bear 18% tax of Rs 1,26,000, split equally between CGST and SGST, while the Rs 3,00,000 supply to Telangana is inter-State and bears IGST of Rs 54,000.

  1. ACGST Rs 63,000; SGST Rs 63,000; IGST Rs 54,000Correct
  2. BCGST Rs 63,000; SGST Rs 63,000; IGST Rs 0
  3. CCGST Rs 90,000; SGST Rs 90,000; IGST Rs 54,000
  4. DCGST Rs 63,000; SGST Rs 0; IGST Rs 54,000

Explanation

Supplies (i) and (iii) are intra-State, with total value Rs 7,00,000. Tax at 18% is Rs 1,26,000, split equally into CGST Rs 63,000 and SGST Rs 63,000. Supply (ii) is inter-State, so IGST is 18% of Rs 3,00,000, which is Rs 54,000. Option C wrongly applies the full 18% to each of CGST and SGST.

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