Skip to content

CA Intermediate · Taxation · Charge of GST

Kaveri Traders, a registered supplier in Pune, supplies goods to a customer in Pune. The goods are liable to GST at 18% (CGST 9% and SGST 9%). The value of supply is Rs 2,00,000. Which of the following correctly states the tax payable on this supply?

CGST of Rs 18,000 and SGST of Rs 18,000 is payable. The supplier and the place of supply are both in Maharashtra, so the supply is intra-State and attracts CGST and SGST at 9% each on Rs 2,00,000, not IGST.

  1. ACGST Rs 18,000 and SGST Rs 18,000Correct
  2. BIGST Rs 36,000
  3. CCGST Rs 36,000 only
  4. DCGST Rs 18,000 and IGST Rs 18,000

Explanation

Supplier and place of supply are both in Maharashtra, so this is an intra-State supply attracting CGST and SGST. CGST = 9% of 2,00,000 = Rs 18,000 and SGST = Rs 18,000, total Rs 36,000. IGST of Rs 36,000 would apply only to an inter-State supply.

Did you get it right without looking?

One question tells you little. A timed set on Charge of GST shows your real accuracy, how long you take and where you lose marks.

Practise Charge of GSTFree diagnostic mock

More Charge of GST questions