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GST (Goods and Services Tax)
Solutions for the above MCQs are given below
Some terms related to GST
1. Intrastate sales: Sales of goods and services within the same state.
2. Interstate sales: Sales of goods and services outside the state.
3. Input GST and Output GST: GST paid by a dealer is called Input GST and GST collected from a customer is called Output GST.
4. Types of taxes under GST :
(i) Central Goods and Services Tax (CGST)
(ii) State Goods and Services Tax (SGST)
(iii) Integrated Goods and Services Tax (IGST)
One nation, one tax was the aim of the government in implementing GST.
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MCQs Class X ICSE Model Questions for Semester 1
Solutions of the above MCQs are given below
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Solutions
Choose the correct option from the following questions:
Question 1: What are the taxes levied on the intrastate supply?
 CGST
 SGST
 CGST and SGST
 IGST
Solution: CGST and SGST
Question 2. Interstate means as per Indian GST:
 between two countries
 between two or more states
 between the same state
 between shopkeeper and consumer
Solution: between two or more states
Question 3: Input GST paid by the shopkeeper to the dealer is ₹ 5000 and
output GST collected by the shopkeeper from a consumer is ₹5,500.
GST paid by the shopkeeper to the government is
 ₹ 5,000
 ₹ 5,500
 ₹ 500
 ₹ 1,000
Solution: GST paid by the shopkeeper = Output GST – Input GST
= ₹ 5,500 – ₹ 5,000 = ₹ 500
Question 4: Goods are sold from Kolkata to Delhi for ₹ 10,000.
If the rate of GST is 18%, then CGST paid
 ₹ 900
 ₹ 1800
 ₹ 0
 ₹ 90
Solution : ₹ 0 (as interstate transactions)
Question 5: For an intrastate transaction, a shopkeeper paid ₹ 1800
in the form of SGST. If the same transaction is held interstate,
then the amount of IGST
 ₹ 900
 ₹ 1800
 ₹ 2700
 ₹ 3600
Solution : IGST = 2 × ₹ 1800 = ₹ 3600
Question 6: The marked price of a micro oven is ₹ 10,000. Dealer offers
20% discount on the marked price. The selling price of micro oven:
 ₹ 2000
 ₹ 6000
 ₹ 8000
 ₹ 10,000
Solution: Discount = 20% of ₹ 10,000 = (20 ÷100) × ₹ 10,000= ₹ 2000
Selling price = ₹(10,000 – 2000) = ₹ 8,000
Question 7: If the cost of an article is ₹25,000and CGST paid by the owner
is ₹2250, the rate of GST is
 9%
 10%
 15%
 18%
Solution : C.P. = ₹25,000, CGST = ₹2250
∴ GST = 2 × ₹2250= ₹4500
let rate of GST = r%
∴ r% of ₹25,000=₹4500
⇒ r= (4500 × 100 ) ÷ 25000= 18%
Question 8: The cost of some financial services is given below in the
same city. Cost of services: ₹500, ₹700,₹1200, ₹600. If the rate of
GST is 12%, then the amount of GST on the above services
 ₹180
 ₹360
 ₹3360
 ₹540
Solution: Total cost of services = ₹(500+700+1200+600) = ₹3000
Amount of GST = 12% of ₹3000 = ₹360
Question 9: A dealer purchased a washing machine from a manufacturer
for ₹10,000 and sold it to a retailer at a profit of 10%. The rate of GST is 18%.
(i) The amount of input CGST for the dealer.
 ₹1800
 ₹900
 ₹0
 ₹10,900
Solution: Manufacturer → dealer → retailer
Input CGST of the dealer = 9% of ₹10,000 = ₹900
(ii) The amount of input SGST for the dealer.
 ₹1800
 ₹900
 ₹0
 ₹10,900
Solution: The amount of input SGST = the amount of input CGST
= ₹900
(iii) The amount of GST that the dealer has to deposit to the government
 ₹1800
 ₹90
 ₹180
 ₹360
Solution: Profit of dealer = 10% of 10,000= ₹1000
GST paid by the dealer to the government = 18% of the profit
= 18% of ₹1000 = ₹180
(iv) The amount that the retailer has to pay for the washing machine
 ₹1980
 ₹11,000
 ₹12,980
 ₹13,570
Solution: C.P. of washing machine to the retailer = ₹(10,000+1,000)
= ₹11,000
GST = 18% 0f ₹11,000 = ₹1980
Amount paid by retailer= ₹(11,000+1980) = ₹12980
Question 10: A dealer in Delhi sold a laptop to a consumer in Delhi
for ₹ 30,000. The rate of GST is 18%.
(i) IGST paid
 Rs. 2700
 Rs. 5400
 Rs. 0
 Rs. 32,700
Solution: Rs. 0
(ii) SGST paid
 Rs. 2700
 Rs. 5400
 Rs. 0
 Rs. 32,700
Solution: SGST = 9% of Rs. 30,000 = Rs. 2700
(iii) CGST paid
 Rs. 2700
 Rs. 5400
 Rs. 0
 Rs. 32,700
Solution: CGST = SGST = Rs. 2700
(iv) Amount paid by consumer (inclusive of GST)
 Rs. 2700
 Rs. 5400
 Rs. 32,700
 Rs. 35,400
Solution: Amount paid by consumer = Rs. (30,000 + 2 × 2700)
= Rs. 35,400
Question 11: The marked price of an article is Rs. 10,000 and the rate of
GST is 12%. A shopkeeper buys this article at a reduced price from a
dealer and sells it at its marked price to a consumer. The shopkeeper
paid Rs. 120 as SGST to the government.
(i) GST paid by the shopkeeper to the government
 Rs. 120
 Rs. 240
 Rs. 360
 Rs. 480
Solution: Dealer → Shopkeeper → Consumer
SGST paid by the shopkeeper to the government = Rs. 12o
∴ GST paid by the shopkeeper to the government = 2 × Rs.120 = Rs. 240
(ii) Profit of the shopkeeper
 Rs. 1000
 Rs. 2000
 Rs. 3000
 Rs. 4000
Solution: GST paid by the shopkeeper on profit.
Let profit of shopkeeper be x.
∴ 12% of x = Rs. 240
⇒ (12 ⁄100) × x = 240
⇒ x = Rs. 2000
(iii) price at which shopkeeper bought the article
 Rs. 6000
 Rs. 7000
 Rs. 8000
 Rs. 9000
Solution: Discount = profit of shopkeeper = Rs. 2000
∴ the price at which shopkeeper bought the article
= Rs. (10,000 2,000)= Rs. 8,000
(iv) Amount paid by the shopkeeper (inclusive of tax) to the dealer
 Rs. 8,690
 Rs. 8,000
 Rs. 8,960
 Rs. 10,000
Solution: Amount paid by the shopkeeper (inclusive of tax)
= Rs. 8,000 + 12% of Rs. 8,000 = Rs.(8000+960) = Rs. 8960
Question 12: A dealer in Patna (Bihar) sold a TV to a consumer in
Gaya (Bihar). The marked price of the TV was ₹ 25,000 and the
dealer offered a discount of 20%. The rate of GST is 28%.
(i) Discount received by the consumer
 ₹ 2000
 ₹ 5000
 ₹ 7000
 ₹3500
Solution: Discount received by consumer = 20% of ₹ 25,000
= ₹ 5,000
(ii) Selling price of the TV
 ₹ 18,000
 ₹ 20,000
 ₹ 21,500
 ₹ 30,000
Solution: Selling price of the TV = ₹ 25,000 – ₹ 5,000
= ₹ 20,000
(iii) IGST is
 ₹ 2,800
 ₹ 5,600
 ₹ 0
 ₹ 2,560
Solution: ₹ 0
(iv) Amount paid by the consumer
 ₹ 20,000
 ₹ 22,800
 ₹25,600
 ₹ 30,000
Solution: Amount paid by the consumer
= ₹ 20,000+ 28% of ₹20,000 = ₹ 25,600
Question 13: Ariyan, Hitambar, and Anuja live in the same city.
Ariyan sells an article to Hitambar for ₹ 50,000 and Hitambar sells
the same article to Anuja at a profit of ₹ 5000. All the transactions
are under the GST system at the rate of 12%.
(i) The stategovernment tax (SGST) paid by Hitambar.
 ₹ 300
 ₹ 600
 ₹ 450
 ₹ 900
Solution : Profit of Hitambar = ₹ 5000
SGST paid by Hitambar = 6% of profit = 6% of ₹ 5000=₹ 300
(ii) GST paid by Ariyan
 ₹ 300
 ₹ 600
 ₹ 3000
 ₹ 6000
Solution: GST paid by Ariyan = 12% of ₹ 50,000= ₹ 6000
(iii) Total tax received by the central government.
 ₹ 3000
 ₹ 3300
 ₹ 6000
 ₹ 6600
Solution: CGST paid by Ariyan = ₹ 3000
CGST paid by Hitambar= ₹ 300
So total tax received by the central government
= ₹ 3000 + ₹ 300= ₹ 3300
(iv) Anuja paid for the article
 ₹ 58,000
 ₹ 58,300
 ₹ 61,300
 ₹ 61,600
Solution: For Anuja: C.P. = ₹ 50,000 + ₹ 5000 = ₹ 55000
GST = 12% of ₹ 55,000 = ₹ 6,600
Amount paid by Anuja for the article = ₹ 55,000 + ₹ 6,600
= ₹ 61,600
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