Concise Mathematics Class 10 ICSE Solutions for Chapter 1 - GST (Goods and Services Tax)

Exercise 1(A)

Long Answer Type

1. For the following transaction within Delhi, fill in the blanks to find the amount of bill:

MRP = ₹ 12000

Discount % = 30 %

GST % = 18 %

Discount =--------

Selling price (Discounted value) =--------

CGST = --------

SGST = --------

IGST = --------

Amount of bill = -------

Ans: The given MRP is RS. 12,000, discount is 30% and the GST is 18%.

Discount is equal to 30% of MRP.

Discount = 30% of 12000

               =$\;\dfrac{{30}}{{100}} \times $ 12000

               = 3600

Hence the discount equals to rupees 3600.

The selling price is obtained by subtracting the discount from the

MRP.

Selling price = MRP - Discount

                     = 12000 - 3600

                     = 8400

Hence the selling price is equal to rupees 8400.

The CGST is 9% of the selling price.

CGST =9% of 8400

$CGST = \dfrac{9}{{100}} \times 8400$

            = 756

Therefore, the CGST is equal to rupees 756.

The SGST is 9% of the selling price.

SGST =9% of 8400

$SGST = \dfrac{9}{{100}} \times 8400$

            = 756

Therefore, the SGST is equal to rupees 756.

The IGST is zero as it is an intra-state (that means within Delhi) transaction.

Hence IGST is equal to zero.

Now the total amount is the sum of the selling price and CGST, SGST and IGST.

Amount of bill = selling price + CGST + SGST + IGST

                         = 8400+ 756+ 756+ 0

                         = 9912

Thus, the solutions for the blanks are:-

Discount = Rs.3600

Selling price (Discounted value) = Rs.8400

CGST = Rs. 756

SGST = Rs. 756

IGST = Rs. 0

Amount of bill = Rs. 9,912

2. For the following transaction from delhi to jaipur, fill in the blanks to find the amount of bill:

MRP = ₹ 50000

Discount % = 20 %

GST % = 28 %

Discount =--------

Selling price (Discounted value) =--------

CGST = --------

SGST = --------

IGST = --------

Amount of bill = -------

Ans: The given MRP is RS. 50,000, discount is 20% and the GST is 28%.

Discount is equal to 20% of MRP.

Discount = 20% of 50000

               =$\;\dfrac{{20}}{{100}} \times $ 50000

               = 10000

Hence the discount equals to rupees 10000.

The selling price is obtained by subtracting the discount from the

MRP.

Selling price = MRP - Discount

                     = 50000 - 10000

                     = 40000

Hence the selling price is equal to rupees 40000.

The CGST is equal to zero since the transaction is an interstate transaction (Delhi to Jaipur).

The SGST is equal to zero since the transaction is an interstate transaction (Delhi to Jaipur).

The IGST is equal to 28% of the selling price.

IGST = 28% of 40,000

$IGST = \dfrac{{28}}{{100}} \times 40000$

            = 11200

Hence IGST is equal to 11200.

Now the total amount is the sum of the selling price and CGST, SGST and IGST.

Amount of bill = selling price + CGST + SGST + IGST

                        = 40000 + 0 + 0 + 11200

                        = 51200

Thus, the solutions for the blanks are:-

Discount = Rs.10000

Selling price (Discounted value) = Rs.40000

CGST = Rs. 0

SGST = Rs. 0

IGST = Rs. 11200

Amount of bill = Rs. 51200

3. A computer mechanic in Delhi charges repairing costs from five different A, B, C, D and E with certain discounts.

The repairing costs and certain discounts are as given below:

If the rate of GST is 18%, find the total money (including GST) received by the mechanic.

Ans: A computer mechanic in Delhi charges repairing costs from five persons A, B, C, D, and E.

Given GST is equal to 18%.

Here the IGST is zero as it is an intra-state (that means within Delhi) transaction.

Hence IGST is equal to zero.

Person A’s selling price, CGST and SGST are as follows,

Repairing cost for person A is Rs. 5,500 and the discount is 30%.

Discount = 30% of 5,500

                =$\;\dfrac{{30}}{{100}} \times $ 5,500

                =1650

Hence the discount is equal to Rs. 1,650.

The selling price is obtained by subtracting the discount from the MRP.

 Selling price = MRP - Discount

                      = 5,500 -1650

                      = 3850

The CGST is 9% of the selling price since the GST is equal to 18%.

CGST = 9% of 3,850

           =$\;\dfrac{9}{{100}} \times \;$3850

           = 346.5

Therefore, the CGST is equal to Rs. 346.5.

The SGST is 9% of the selling price.

SGST = 9% of 3,850

           =$\;\dfrac{9}{{100}} \times \;$3850

           = 346.5

Therefore, the SGST is equal to Rs.346.5.

Person B's selling price, CGST and SGST are as follows,

Repairing cost for person B is Rs. 6,250 and the discount is 40%.

Discount = 40% of 6,250

                = $\dfrac{{40}}{{100}} \times \;$6250

               = 2,500

Hence the discount is equal to Rs. 2,500.

The selling price is obtained by subtracting the discount from the MRP.

Selling price = MRP - Discount

                     = 6250 - 2500

                     = 3,750

The CGST is 9% of the selling price since the GST is equal to 18%.

CGST = 9% of 3,750

$\;\;\;\;\;\;\;\;\;\;\; = \dfrac{9}{{100}} \times 3750$

          = 337.5

Therefore, the CGST is equal to Rs. 337.5.

The SGST is 9% of the selling price since the GST is equal to 18%.

SGST = 9% of 3,750

$\;\;\;\;\;\;\;\;\;\; = \dfrac{9}{{100}} \times 3750$

         = 337.5

Therefore, the SGST is equal to Rs. 337.5.

Person C's selling price, CGST and SGST arc as follows,

Repairing cost for person C is Rs. 4,800 and the discount is 30%.

Discount = 30% of 4,800

$\;\;\;\;\;\;\;\;\;\;\;\;\;\;\; = \dfrac{{30}}{{100}} \times 4800$

             = 1440

Hence, the discount is equal to Rs. 1,440.

The selling price is obtained by subtracting the discount from the MRP.

Selling price = MRP - Discount

                     = 4800 - 1440

                     = 3,360

The CGST is 9% of the selling price since the GST is equal to 18%.

CGST = 9% of 3,360

           = $\dfrac{9}{{100}} \times 3360$

          = 302.4

Therefore, the CGST is equal to Rs. 302.4.

The SGST is 9% of the selling price since the GST is equal to 18%.

SGST = 9% of 3,360

           = $\dfrac{9}{{100}} \times 3360$

          = 302.4

Therefore, the SGST is equal to Rs. 302.4.

Person D's selling price, CGST and SGST arc as follows,

Repairing cost for person C is Rs. 7200 and the discount is 20%.

Discount = 20% of 7200

$\;\;\;\;\;\;\;\;\;\;\;\;\;\;\; = \dfrac{{20}}{{100}} \times 7200$

              = 1440

Hence, the discount is equal to Rs. 1,440.

The selling price is obtained by subtracting the discount from the MRP.

Selling price = MRP - Discount

                     = 7200 - 1440

                     = 5760

The CGST is 9% of the selling price since the GST is equal to 18%.

CGST = 9% of 5760

           = $\dfrac{9}{{100}} \times 5760$

          = 518.4

Therefore, the CGST is equal to Rs. 518.4.

The SGST is 9% of the selling price since the GST is equal to 18%.

SGST = 9% of 5760

           = $\dfrac{9}{{100}} \times 5760$

          = 518.4

Therefore, the SGST is equal to Rs. 518.4.

Person E's selling price, CGST and SGST arc as follows,

Repairing cost for person C is Rs. 3500 and the discount is 40%.

Discount = 40% of 3500

$\;\;\;\;\;\;\;\;\;\;\;\;\;\;\; = \dfrac{{40}}{{100}} \times 3500$

             = 1400

Hence, the discount is equal to Rs. 1,400.

The selling price is obtained by subtracting the discount from the MRP.

Selling price = MRP - Discount

                     = 3500 - 1400

                     = 2100

The CGST is 9% of the selling price since the GST is equal to 18%.

CGST = 9% of 2100

           = $\dfrac{9}{{100}} \times 2100$

          = 189

Therefore, the CGST is equal to Rs. 189.

The SGST is 9% of the selling price since the GST is equal to 18%.

SGST = 9% of 2100

           = $\dfrac{9}{{100}} \times 2100$

          = 189

Therefore, the SGST is equal to Rs. 189.

The representation of selling price, CGST, SGST and the total in the tabular form is as follows,

Now the total amount is the sum of the selling price and CGST, SGST and IGST.

Amount of bill = selling price + CGST + SGST + IGST

                         = 18,820 + 1,693.8 + 1,693.8 + 0

                         = 22,207.6

Thus, the total money received by the mechanic is Rs. 22,207.6.

4. Find the amount of bill for the following intra-state transaction of goods/ services. The GST rate is 5%.

Ans: Quantity of items and the cost of each item are given in the table.

Given GST is equal to 5%.

Here the IGST is zero as it is an intrastate transaction.

Hence IGST is equal to zero.

For 18 items the selling price, CGST and SGST are as follows,

MRP of each item is Rs. 150 and the discount is 10%.

The total MRP = 18 \[ \times \] 150

= 2700

Discount = 10% of 2,700

=$\;\dfrac{{10}}{{100}} \times $ 2700

=270

Hence, the discount is equal to Rs. 270.

The selling price is obtained by subtracting the discount from the MRP.

Selling price = MRP - Discount

= 2700-270

= 2,430

The CGST is 2.5% of the selling price since the GST is equal to 5%.

CGST = 2.5% of 2,430

=$\;\dfrac{{2.5}}{{100}} \times \;$2430

=60.75

Therefore, the CGST is equal to Rs. 60.75.

The SGST is 2.5% of the selling price.

SGST = 2.5% of 2,430

=$\;\dfrac{{2.5}}{{100}} \times \;$2430

=60.75

Therefore, the SGST is equal to Rs. 60.75.

For 24 items the selling price, CGST and SGST are as follows,

MRP of each item is Rs. 240 and the discount is 20%.

The total MRP = 24 x 240

=5760

Discount = 20% of 5,760

$ = \dfrac{{20}}{{100}} \times 5760$

= 1,152

Hence the discount is equals to Rs. 1,152,

Selling price = MRP - Discount

= 5760-1152

= 4,608

The CGST is 2.5% of the selling price since the GST is equal to 5%.

CGST = 2.5% of 4,608

=$\;\dfrac{{2.5}}{{100}} \times \;$4608

=115.2

Therefore, the CGST is equal to Rs. 115.2.

The SGST is 2.5% of the selling price.

SGST = 2.5% of 4,608

=$\;\dfrac{{2.5}}{{100}} \times \;$4608

=115.2

Therefore, the SGST is equal to Rs. 115.2.

For 30 items the selling price, CGST and SGST are as follows,

MRP of each item is Rs. 100 and the discount is 30%.

The total MRP = 30 x 100

=3000

Discount = 30% of 3000

$ = \dfrac{{30}}{{100}} \times 3000$

= 900

Hence the discount is equals to Rs. 900,

Selling price = MRP - Discount

= 3000-900

= 2100

The CGST is 2.5% of the selling price since the GST is equal to 5%.

CGST = 2.5% of 2100

=$\;\dfrac{{2.5}}{{100}} \times \;$2100

=52.5

Therefore, the CGST is equal to Rs. 52.5.

The SGST is 2.5% of the selling price.

SGST = 2.5% of 2100

=$\;\dfrac{{2.5}}{{100}} \times \;$2100

= 52.5

Therefore, the SGST is equal to Rs. 52.5.

For 12 items the selling price, CGST and SGST are as follows,

MRP of each item is Rs. 120 and the discount is 20%.

The total MRP=12x120

=1,440

Discount is 20% of total MRP Rs. 1,440.

Discount = 20% of 1440

= $\dfrac{{20}}{{100}}\;$ \[ \times \] 1,440

= 288

Hence the discount is equal to Rs. 288.

The selling price is obtained by subtracting the discount from the MRP.

Selling price = MRP - Discount

= 1440 – 288

= 1152

The CGST is 2.5% of the selling price since the GST is equal to 5%.

CGST =2.5% of 1,152

= $\dfrac{{2.5}}{{100}} \times 1152$

= 28.8

Therefore, the CGST is equal to Rs. 28.8.

The SGST is 2.5% of the selling price.

SGST = 2.5% of 1,152

= $\dfrac{{2.5}}{{100}} \times 1152$

= 28.8

Therefore, the SGST is equal to Rs. 28.8.

The representation of selling price, CGST, SGST and the total in the tabular form is as follows,

Now the total amount is the sum of the selling price and CGST, SGST and IGST.

Amount of bill = selling price + CGST + SGST + IGST

= 10,290 + 257.25 + 257.25 + 0

= 10,804.5

Thus, the total amount of the bill is Rs. 10,804.5.

5. Find the amount of the bill for the following inter-state transaction of goods/ services. The GST rate is 18%.

Ans: For the inter-state transaction the GST is equal to 18%.

As the transaction is inter-state only IGST is calculated.

The quantity of items and the cost per item are given as below,

Here the GST is equal to 18%.

For 35 items the selling price, IGST are as follows.

The total MRP = 35 \[ \times \] 420

= 14,700

MRP of each item is Rs. 420 and the discount is 10%.

Discount is 10% of total MRP Rs. 14,700.

Discount = 10% of 14,700

= $\dfrac{{10}}{{100}} \times 14700$

= 1,470

Selling price = MRP - Discount

= 14,700 -1,470

= 13,230

The IGST is 18% of the selling price.

IGST =18% of 13,230

=$\dfrac{{18}}{{100}} \times $ 13,230

=2381.4

For 47 items the selling price, IGST are as follows,

MRP of each item is Rs. 600 and the discount is 10%.

The total MRP = 47 x 600

= 28,200

Discount is 10% of total MRP Rs. 28,200.

Discount = 10% of 28,200

= $\dfrac{{10}}{{100}} \times 28200$

= 2820

Selling price = MRP - Discount

= 28200 -2820

= 25380

The IGST is 18% of the selling price.

IGST =18% of 25380

=$\;\dfrac{{18}}{{100}} \times $ 25380

= 4568.4

For 20 items the selling price, IGST are as follows,

MRP of each item is Rs. 350 and the discount is 20%.

The total MRP = 20 x 350

= 7000

Discount is 20% of total MRP Rs. 7000.

Discount = 20% of 7000

=$\dfrac{{20}}{{100}} \times $ 7000

=1,400

Selling price = MRP - Discount

=7000 -1400

=5,600

The IGST is 18% of the selling price.

IGST = 18% of 5600

= $\dfrac{{18}}{{100}} \times 5600$

=1008

The representation of selling price, CGST, SGST and the total in the tabular form is as follows,

Now the total amount is the sum of the selling price and IGST.

Amount of bill = selling price + IGST

= 44210 + 7957.8

= 52167.8

Thus, the total amount of the bill is Rs. 52167.8.

6. Find the amount of bill for the following intra-state transaction of goods/ services. 

Ans: Quantity of items and the cost of each item are given in the table.

Given GST is equal to 5%.

Here the IGST is zero as it is an intrastate transaction.

Hence IGST is equal to zero.

For MRP 12,000 the selling price, CGST and SGST are as follows,

MRP of items is Rs. 12,000 and the discount is 30%.

Discount is 30% of total MRP Rs. 12,000.

Discount =30% of 12,000

= $\dfrac{{30}}{{100}} \times $12,000

=3,600

Hence the discount is equals to Rs. 3600

The selling price is obtained by subtracting the discount from the MRP.

Selling price = MRP - Discount

= 12,000 - 3,600

= 8,400

The CGST is 6% of the selling price so the GST is equal to 12%.

CGST = 6% of 8,400

= $\dfrac{6}{{100}} \times \;$8400

=504

Therefore, the CGST is equal to Rs. 504.

The SGST is 6% of the selling price.

SGST = 6% of 8,400

= $\dfrac{6}{{100}} \times \;$8400

=504

Therefore, the SGST is equal to Rs. 504.

For MRP 15,000 the selling price, CGST and SGST are as follows,

MRP is Rs. 15,000 and the discount is 20%.

Discount is 30% of MRP Rs. 15,000.

Discount = 20% of 15,000

=$\;\dfrac{{20}}{{100}} \times \;15000$

= 3,000

Hence the discount is equal to Rs. 3,000.

The selling price is obtained by subtracting the discount from the MRP.

Selling price = MRP - Discount

=15,000 - 3,000

=12,000

The CGST is 9% of the selling price so the GST is equal to 18%.

CGST =9% of 12,000

=$\;\dfrac{9}{{100}} \times \;12000$

= 1080

Therefore, the CGST is equal to Rs. 1,080.

The SGST is 9% of the selling price.

SGST = 9% of 12,000

=$\;\dfrac{9}{{100}} \times \;12000$

= 1080

Therefore, the SGST is equal to Rs. 1,080.

For MRP Rs. 9500 the selling price, CGST and SGST are as follows,

MRP of items is Rs. 9,500 and the discount is 30%.

Discount = 30% of 9,500

=$\;\dfrac{{30}}{{100}} \times \;9500$

=2,850

Hence the discount is equal to Rs. 2,850.

The selling price is obtained by subtracting the discount from the MRP.

Selling price = MRP - Discount

=9,500 - 2,850

=6,650

The CGST is 14% of the selling price so the GST is equal to 28%.

CGST =14% of 6,650

=$\;\dfrac{{14}}{{100}} \times \;6650$

= 931

Therefore, the CGST is equal to Rs. 931.

The SGST is 14% of the selling price.

SGST = 14% of 6.650

=$\;\dfrac{{14}}{{100}} \times \;6650$

= 931

Therefore, the SGST is equal to Rs. 931.

For MRP 18,000 the selling price, CGST and SGST are as follows,

MRP is Rs. 18,000 and the discount is 40%.

Discount is 40% of MRP Rs. 18,000.

Discount = 40% of 18,000

=$\;\dfrac{{40}}{{100}} \times \;18000$

=7,200

Hence the discount is equal to Rs. 7,200.

The selling price is obtained by subtracting the discount from the MRP.

Selling price = MRP - Discount

=18,000 - 7,200

=10,800

The CGST is 2.5% of the selling price so the GST is equal to 5%.

CGST = 2.5% of 10,800

$ = \dfrac{{2.5}}{{100}} \times \;10800$

= 270

Therefore, the CGST is equal to Rs. 270.

The SGST is 2.5% of the selling price.

SGST = 2.5% of 10,800

$ = \dfrac{{2.5}}{{100}} \times \;10800$

= 270

Therefore, the SGST is equal to Rs. 270.

The representation of selling price, CGST, SGST and the total in the tabular form is as follows,

Now the total amount is the sum of the selling price and CGST, SGST and IGST.

Amount of bill = selling price + CGST + SGST + IGST

=37,850 + 2,785 + 2,785 + 0

= 43,420

Thus, the total amount of the bill is Rs. 43,420.

7. For the data given above in question 6, find the amount of bill for inter-state transaction.

Ans: As the transaction is inter-state only IGST is calculated.

The MRP of items and the discount per item are given as below,

Here the CGST is equal to 6%.

The GST of the item is equal to 12%.

For 30% discount the selling price, IGST are calculated as follows,

Discount is 30% of total MRP Rs. 12,000.

Discount = 30% of 12,000

= $\dfrac{{30}}{{100}} \times $12,000

=3,600

Hence the discount is equals to Rs. 3600

The selling price is obtained by subtracting the discount from the MRP.

Selling price = MRP - Discount

= 12,000 - 3,600

= 8,400

The CGST is 6% of the selling price so the GST is equal to 12%.

So,

IGST = 12% of 8,400

= $\dfrac{{12}}{{100}} \times \;$8400

=1008

Therefore, the IGST is equal to Rs. 1008.

For MRP 15,000 the selling price, IGST are as follows,

MRP is Rs. 15,000 and the discount is 20%.

Discount is 30% of MRP Rs. 15,000.

Discount = 20% of 15,000

=$\;\dfrac{{20}}{{100}} \times \;15000$

= 3,000

Hence the discount is equal to Rs. 3,000.

The selling price is obtained by subtracting the discount from the MRP.

Selling price = MRP - Discount

=15,000 - 3,000

=12,000

The CGST is 9% of the selling price so the GST is equal to 18%.

So,

IGST =18% of 12,000

=$\;\dfrac{{18}}{{100}} \times \;12000$

= 2160

Therefore, the IGST is equal to Rs. 2160.

For MRP Rs. 9500 the selling price, IGST are as follows,

MRP of items is Rs. 9,500 and the discount is 30%.

Discount = 30% of 9,500

=$\;\dfrac{{30}}{{100}} \times \;9500$

=2,850

Hence the discount is equal to Rs. 2,850.

The selling price is obtained by subtracting the discount from the MRP.

Selling price = MRP - Discount

=9,500 - 2,850

=6,650

The CGST is 14% of the selling price so the GST is equal to 28%.

So,

IGST =28% of 6,650

=$\;\dfrac{{28}}{{100}} \times \;6650$

= 1862

Therefore, the IGST is equal to Rs. 1862.

For MRP 18,000 the selling price, IGST are as follows,

MRP is Rs. 18,000 and the discount is 40%.

Discount is 40% of MRP Rs. 18,000.

Discount = 40% of 18,000

=$\;\dfrac{{40}}{{100}} \times \;18000$

=7,200

Hence the discount is equal to Rs. 7,200.

The selling price is obtained by subtracting the discount from the MRP.

Selling price = MRP - Discount

=18,000 - 7,200

=10,800

The CGST is 2.5% of the selling price so the GST is equal to 5%.

So,

IGST = 5% of 10,800

$ = \dfrac{5}{{100}} \times \;10800$

=540

Therefore, the CGST is equal to Rs. 540.

The representation of selling price, IGST and the total in the tabular form is as follows,

Now the total amount is the sum of the selling price and IGST.

Amount of bill = selling price + IGST

=37.850+5,570

=43,420

Thus, the total amount of the bill is Rs. 43,420.

8. A dealer in Mumbai supplied some items at the following prices to a dealer in Delhi. Find the total amount of the bill.

Ans: As the transaction is inter-state only IGST is calculated.

The MRP of items and the discount per item are given as below,

Here the SGST is equal to 9%.

The GST or IGST of the items is equal to 18%.

For 10 pieces the selling price, IGST are calculated as follows,

Total MRP =180 x 10

=1800

MRP is Rs. 1,800.

The selling price is equal to Rs. 1,800.

The IGST is 18% of the selling price.

IGST =18% of 1,800

$ = \;\dfrac{{18}}{{100}} \times 1800$

=324

Hence, IGST is equals to Rs. 324,

For 20% discount the selling price, IGST are as follows,

SGST is equal to 9% then IGST is 18%.

Total MRP = 260 x 20

=5,200

MRP of items is Rs. 5,200 and the discount is 20%.

Discount is 20% of total MRP Rs. 5,200.

Discount = 20% of 5,200

$ = \;\dfrac{{20}}{{100}} \times 5200$

=1040

Selling price = MRP - Discount

=5200-1040

=4160

Hence, the selling price is equal to Rs. 4160.

IGST =18% of 4160

= $\dfrac{{18}}{{100}} \times 4160$

= 748.8

For 30 items the selling price, IGST are as follows,

SGST is 9% then IGST is 18%.

Total MRP =310 x 30

=9,300

MRP of items is Rs. 9,300.

Selling price is equal to Rs. 9300.

The IGST is 18% of the selling price.

IGST = 18% of 9,300

= $\dfrac{{18}}{{100}} \times 9300$

=1,674

The IGST is equal to Rs. 1,674.

For 30% discount the selling price, IGST are as follows,

SGST is 9% then IGST is 18%.

Total MRP =175 $ \times \;$20

=3500

MRP of items is Rs. 3500 and the discount is 30%.

Discount is 30% of MRP Rs. 3,500.

Discount = 30% of 3,500

= $\dfrac{{30}}{{100}} \times 3500$

= 1050

Selling price = MRP - Discount

=3500 - 1050

=2450

The IGST is 18% of the selling price.

IGST = 18% of 2450

= $\dfrac{{18}}{{100}} \times 2450$

= 441

The representation of selling price, IGST and the total in the tabular form is as follows,

Now the total amount is the sum of the selling price and IGST.

Amount of bill = selling price + IGST

= 17710 + 3187.8

=20897.8

Thus, the total Amount of bill is Rs. 20,897.8.

9. National trading company, Meerut (UP) made the supply of goods/services to Samarth Traders Noida (UP). Find the amount of the bill if the rate of GST = 12%.

Ans: Quantity of items and the cost of each item are given in the table.

Given GST is equal to 12%.

Here the IGST is zero as it is an intra-state (that means within UP) transaction.

Hence IGST is equal to zero.

For 20 items the selling price, CGST and SGST are as follows,

Total MRP = 20 x 225

= 4,500

MRP of 20 items is Rs. 4,500 and the discount is 40%.

Discount is 40% of total MRP Rs. 4,500.

Discount = 40% of 4,500

= $\;\dfrac{{40}}{{100}} \times 4500$

= 1800

Hence the discount is equal to Rs. 1800.

The selling price is obtained by subtracting the discount from the MRP.

Selling price = MRP - Discount

= 4500 - 1800

= 2700

The CGST is 6% of the selling price since the GST is equal to 12%.

CGST = 6% of 2,700

= $\;\dfrac{6}{{100}} \times 2700$

= 162

Therefore, the CGST is equal to Rs. 162.

The SGST is 6% of the selling price.

SGST = 6% of 2,700

= $\;\dfrac{6}{{100}} \times 2700$

= 162

Therefore, the SGST is equal to Rs. 162.

For 30 the selling price, CGST and SGST are as follows,

Total MRP = 30 $ \times \;$320

= 9,600

MRP of 30 items is Rs. 9,600 and the discount is 30%.

Discount is 30% of total MRP Rs. 9,600.

Discount = 30% of 9,600

= $\dfrac{{30}}{{100}} \times 9600$

= 2,880

Hence the discount is equal to Rs. 2,880.

The selling price is obtained by subtracting the discount from the MRP.

Selling price = MRP - Discount

= 9,600 - 2,880

= 6,720

The CGST is 6% of the selling price since the GST is equal to 12%.

CGST = 6% of 6,720

= $\dfrac{6}{{100}} \times 6720$

= 403.2

Therefore, the CGST is equal to Rs. 403.2.

The SGST is 6% of the selling price.

SGST = 6% of 6,720

= $\dfrac{6}{{100}} \times 6720$

= 403.2

Therefore, the SGST is equal to Rs. 403.2.

For 12 items the selling price, CGST and SGST are as follows,

Total MRP =12 x 300

= 3,600

MRP of 12 items is Rs. 3,600 and the discount is 50%.

Discount is 50% of total MRP Rs. 3,600.

Discount = 50% of 3,600

= $\dfrac{{50}}{{100}} \times \;3600$

= 1,800

Hence the discount is equal to Rs. 1800.

The selling price is obtained by subtracting the discount from the MRP.

Selling price = MRP - Discount

= 3600 - 1800

= 1800

The CGST is 6% of the selling price since the GST is equal to 12%.

CGST = 6% of 1800

$ = \;\dfrac{6}{{100}} \times \;1800$

=108

Therefore, the CGST is equal to Rs. 108.

The SGST is 6% of the selling price.

SGST = 6% of 1800

$ = \;\dfrac{6}{{100}} \times \;1800$

= 108

Therefore, the SGST is equal to Rs. 108.

For 40 items the selling price, CGST and SGST are as follows,

Total MRP = 40 x 250

= 10,000

MRP of 40 items is Rs. 10,000 and the discount is 40%.

Discount is 40% of total MRP Rs. 10,000.

Discount = 40% of 10,000

= $\dfrac{{40}}{{100}} \times 10000$

= 4000

Hence the discount is equal to Rs. 4000.

The selling price is obtained by subtracting the discount from the MRP.

Selling price = MRP - Discount

=10,000 - 4000

= 6,000

The CGST is 6% of the selling price since the GST is equal to 12%.

CGST = 6% of 6000

= $\dfrac{6}{{100}} \times 6000$

=360

Therefore, the CGST is equal to Rs. 360.

The SGST is 6% of the selling price.

SGST = 6% of 6000

= $\dfrac{6}{{100}} \times 6000$

= 360

Therefore, the SGST is equal to Rs. 360.

The representation of selling price, CGST, SGST and the total in the tabular form is as follows,

Now the total amount is the sum of the selling price and CGST, SGST and IGST.

Amount of bill = selling price + CGST+SGST

= 17,220 + 1033.2 + 1033.2

= 19,286.4

Thus, the total amount of bill is Rs. 19,286.4.

10. M/s Ram Traders, Delhi provides the following services to M/s Geeta Trading Company in Agra (UP). Find the amount of bill:

Ans: As the transaction is inter-state only IGST is calculated.

The MRP of items and the discount per item are given as below,

The GST or IGST of the items is equal to 5%.

For 8 services the selling price, IGST are calculated as follows,

Total MRP = 8 x 680

= 5,440

MRP is Rs. 5,440.

The selling price is equal to Rs. 5,440.

The IGST is 5% of the selling price.

IGST = 5% of 5440

= $\dfrac{5}{{100}} \times 5440$

= 272

Hence, IGST is equal to Rs. 272.

For 12 services the selling price, IGST are as follows,

IGST is equal to 12%.

Total MRP = 12 x 320

= 3,840

Hence, the selling price is equal to Rs. 3,840.

The IGST is 12% of the selling price.

IGST = 12% of 3,840

= $\dfrac{{12}}{{100}} \times 3840$

= 460.8

For 10 services the selling price, IGST are as follows,

IGST is equal to 18%.

Total MRP =10 x 260

= 2,600

MRP of items is Rs. 2,600.

Selling price is equal to Rs. 2,600.

The IGST is 18% of the selling price.

IGST = 18% of 2600

= $\dfrac{{18}}{{100}} \times 2600$

= 468

The IGST is equal to Rs. 468.

For 16 services the selling price, IGST are as follows,

IGST is equal to 12%.

Total MRP =16 x 420

= 6720

MRP or the selling price of items is Rs. 6720.

The IGST is 12% of the selling price.

IGST =12% of 6720

= $\dfrac{{12}}{{100}} \times 6720$

= 806.4

The representation of selling price, IGST and the total in the tabular form is as follows,

Now the total amount is the sum of the selling price and IGST.

Amount of bill = selling price + IGST

= 18,600 + 2007.2

= 20,607.2

Thus, the total Amount of bill is Rs. 20,607.2.

11. For the following, find the amount of bill data:

Ans: The MRP of items and the discount per item are given as below,

For 18 pieces the selling price, GST are calculated as follows,

Total MRP = 18 x 360

= 6480

MRP is Rs. 6480.

Discount is 10% of total MRP Rs. 6,480.

Discount =10% of 6,480

= $\;\dfrac{{10}}{{100}} \times 6480$

= 648

Hence the discount is equal to Rs. 648.

The selling price is obtained by subtracting the discount from the MRP.

Selling price = MRP - Discount

= 6480-648

= 5832

GST is equal to 12% of selling price.

GST =12% of 5832

= $\dfrac{{12}}{{100}} \times 5832$

= 699.84

For 12 pieces the selling price, GST are calculated as follows,

Total MRP =12 x 480

=5760

MRP is Rs. 5760.

Discount is 20% of total MRP Rs. 5,760.

Discount = 20% of 5760

= $\dfrac{{20}}{{100}} \times 5760$

= 1152

Hence the discount is equal to Rs. 1152.

Selling price = MRP - Discount

= 5760 - 1152

= 4608

GST is 18% of selling price.

GST =18% of 4608

= $\dfrac{{18}}{{100}} \times 4608$

= 829.44

For 12 pieces the selling price, GST are calculated as follows,

Total MRP =12 x 120

= 1440

MRP is Rs. 1440.

Discount is 5% of total MRP Rs. 1440.

Discount = 5% of 1440

= $\dfrac{5}{{100}} \times 1440$

= 72

Hence, the discount is equal to Rs. 72.

The selling price is obtained by subtracting the discount from the MRP.

Selling price = MRP - Discount

= 1440 - 72

= 1368

GST is equal to 12% of selling price.

GST =12% of 1368

= $\dfrac{{12}}{{100}} \times 1368$

= 164.16

For 28 pieces the selling price, GST are calculated as follows,

Total MRP = 28 x 150

= 4200

MRP is Rs. 4200.

Discount is 20% of total MRP Rs. 4200.

Discount = 20% of 4200

= $\dfrac{{20}}{{100}} \times 4200$

= 840

Hence the discount is equal to Rs. 840.

The selling price is obtained by subtracting the discount from the MRP.

Selling price = MRP - Discount

= 4200 - 840

= 3360

GST is equal to 28% of selling price.

GST = 28% of 3360

= $\dfrac{{28}}{{100}} \times 3360$

= 940.8

The representation of selling price and GST are as follows,

Now the total amount is the sum of the selling price and GST.

Amount of bill = selling price + GST

= 15,168 + 2634.24

= 17.802.24

Thus, the total Amount of bill is Rs. 17802.24.

12. The tax invoice of a telecom service in Meerut shows the cost of services provided by it as 750. If the GST rate is 18%, find the amount of the bill.

Ans: The tax invoice shows the cost of the services provided is Rs. 750.

The GST is 18%.

The objective is to find the amount of the bill.

Here the GST is 18% of Rs. 750.

GST =18% of 750

= $\dfrac{{18}}{{100}} \times 750$

=135

Amount of bill = cost + GST

= 750 + 135

= 885

Therefore, the total bill is equal to Rs. 885.

13. Mr. Pankaj took Health Insurance Policy for his family and paid 900 as SGST. Find the total annual premium, including GST, paid by him for this policy. Rate of GST being 18%.

Ans: Pankaj paid Rs. 900 as SGST.Rate of GST is equal to 18%.

Let the total annual premium paid by Pankaj is equal to x.

Given GST is 18% then SGST rate is 9%.

So, 9% of the total amount of premium is equal to Rs.900.

GST = 9% of x

9% of x = GST

$\dfrac{9}{{100}} \times x$ = 900

9$x$ = 90000

Divide by 9 on both sides of the equation.

$x\;$= 10,000

Thus, the total premium paid by pankaj is equal to Rs. 10,000.

Therefore, the answer is Rs. 10.000.

14. Mr. Malik went on a tour to Goa. He took a room in a hotel for two days at the rate of 5000 per day. On the same day his friend John also joined him. Hotel provided an extra bed charging 1000 per day for the bed. How much GST, at the rate of 28% is charged by the hotel in the bill to Mr. Malik, for both the days?

Ans: Given GST is equal to 28%.

The objective is to find the GST on the rent paid.

Mr. Malik paid Rs. 5000 rent for 2 days and his friend joined on the same day and paid an extra bed charge of Rs. 1000 per day.

The total amount = 2 $ \times $ 5000 + 1000 + 1000

The total amount = 10000 + 2000

The total amount = 12000

The GST is equal to 28%.

GST = 28% of 12,000

= $\dfrac{{28}}{{100}} \times 12000$

= 3360

Therefore, the GST charged by Mr. Malik on the hotel bill is equal to Rs. 3360.

15. Ashraf went to see a movie. He wanted to purchase a movie ticket for Rs.80. As the ticket for Rs.80 was not available, he purchased a ticket for upper class. How much extra GST did he pay for the ticket? (GST for a ticket below Rs. 100 is 18% and GST for a ticket above Rs. 100 is 28%)

Ans: According to the given information the GST on a ticket below Rs. 100 is 18% and the GST on a ticket above Rs. 100 is 28%.

The objective is to find the extra GST paid by Ashraf.

GST on Rs. 80 = $\dfrac{{18}}{{100}} \times 80$

= 14.4

GST on Rs. 80 is equal to Rs. 14.4

GST on Rs. 120 = $\dfrac{{20}}{{100}} \times 120$

=33.60

GST on Rs. 120 is equal to Rs. 33.6

Difference = 33.6 - 14.4

= 19.2

Hence, the extra GST paid by Ashraf is equal to Rs. 19.2.

Chapter-1-Gst (Goods and Services Tax)

Exercise 1(B)

1. Fill in the blanks:

When the goods/services are sold for Rs. 15000 under intrastate transaction from station A to station B and the rate of GST is 12%.

As per the GST system:

a) S.P. at station A = ------

b) CGST = ------

     SGST = ------

c) C.P. at station B = ------

d) If profit = Rs. 5000

    S.P. at station B = ------

Now the same goods/services are moved under inter-state transactions from station B to station C and the rate of tax is 12%.

e) GST = ------

f) C.P. at station C = ------

Ans: When the goods/services are sold for Rs. 15,000 under intra-state transaction from station A to station B and the rate of GST is 12%.

As per GST System,

a) Selling Price at station A = Rs. 15000

b) CGST = 6% of 15000

= Rs. $\left( {\dfrac{6}{{100}} \times 15000} \right)$

= Rs. 900

SGST = 6% of 15000

= Rs. $\left( {\dfrac{6}{{100}} \times 15000} \right)$

= Rs. 900

c) Cost price at station B = Selling Price at station A

Cost price at station B = Rs. 15000

d) If profit = Rs. 5000

S.P. at Station B = Cost price at station B + profit 

S.P. at Station B = Rs. (15000 + 5000)

= Rs. 20,000.

Now the same goods/services are moved under inter-state transactions from station B to station C and the rate of tax is 12%.

e) GST = 12% of 20,000

= $\left( {\dfrac{{12}}{{100}} \times 20000} \right)$

= Rs. 2400

f) C.P. at station C = S.P. at Station B

C.P. at station C = Rs. 20,000

2. Goods/services are sold from Agra (UP) to Kanpur (UP) for Rs. 20000 and then from Kanpur to Jaipur (Raj.). If the rate of GST is 18% and the profit made at Kanpur is Rs. 5000. Find:

a) the net GST payable by the dealer at Kanpur

b) the cost of goods/services at Jaipur.

Ans: When the product is sold from Agra to Kanpur (intra-state transaction).

For the dealer in Agra:

S.P. in Agra = Rs. 20,000

CGST = 9% of Rs. 20,000

= Rs. $\left( {\dfrac{9}{{100}} \times 20000} \right)$

= Rs. 1800

SGST = 9% of Rs. 20,000

= Rs. $\left( {\dfrac{9}{{100}} \times 20000} \right)$

= Rs. 1800

When product is sold from Kanpur to Jaipur (inter-state transaction)

For the dealer in Kanpur:

Input-tax credit = Rs. (1800 + 1800) = Rs. 3600

C.P. = Rs. 20,000

Profit = Rs. 5000

S.P. = Rs. (20,000 + 5000)

= Rs. 25,000

IGST =18% of 25,000

= Rs. $\left( {\dfrac{{18}}{{100}} \times 25000} \right)$

= Rs. 4500

i) Input-tax credit = Rs. (1800 +1800)

= Rs. 3600

Net GST paid by the dealer at Kanpur

= Output GST - Input GST

= Rs. (4500 - 3600)

= Rs. 900

ii) The cost of goods/services at Jaipur

=S.P.in Agra + IGST

= Rs. (25.000 +4500)

=Rs. 29,500

3. Goods/services are sold from Kota (Raj.) to Mumbai for Rs. 20000 and then from Mumbai to Pune. If the rate of GST is 12% and the profit made at Mumbai is Rs. 5000. Find the net GST payable at Pune, If the dealer at Pune is end-user.

Ans: For the dealer in Mumbai (inter-state transaction):

C.P. = Rs. 20,000

Profit = Rs. 5000

S.P. = Rs. (20000 + 5000) = Rs. 25000

IGST = 12% of Rs. 20,000

$ = \dfrac{{12}}{{100}} \times 20000$

= Rs. 2400

For the dealer in Pune (intra-state transaction)

C.P. = Rs. 20,000

CGST = 6% of 25,000

$ = \dfrac{6}{{100}} \times 25000$

= Rs. 1500

SGST = 6% of 25,000

$ = \dfrac{6}{{100}} \times 25000$

= Rs. 1500

GST payable by the end user at Pune

= Rs. (1500 +1500)

= Rs. 3000

4. A is a dealer in Banaras (UP). He supplies goods/services worth Rs. 8000 to a dealer B in Agra (UP). Dealer B, in turn, supplies the same goods/services to dealer C in Patna (Bihar) at a profit of Rs 1200. Find the input and output taxes for the dealer C under the GST system; if the rate of GST is 18% and C doesn’t sell his goods/services further.

Ans: For the dealer A (intra-state transaction)

S.P. = Rs. 8,000

For the dealer B (intra-state transaction)

C.P.= Rs. 8,000

Profit = Rs. 1,200

S.P.= C.P. + Profit = Rs. 9,200

CGST = 9% of 8,000

=$\;\dfrac{9}{{100}} \times 8000$

= Rs. 720

SGST = 9% of 8,000

=$\;\dfrac{9}{{100}} \times 8000$

= Rs. 720

For the dealer C (inter-state transaction)

C.P.=Rs. 9,200

IGST =18 % of 9200

=$\;\dfrac{{18}}{{100}} \times 9200$

= Rs. 1656

Input Tax = Rs. 1,656

Since, the dealer in Patna does not sell the product.

Output GST (tax on sale) = Rs. 0

5. A is a dealer in Meerut (UP). He supplies goods/services worth Rs. 15000 to a dealer B in Ratlam (MP). Dealer B, in turn, supplies the same goods/services to dealer C in Jabalpur (MP) at a profit of Rs 3000. If the rate of tax (under GST system) is 18%, find:

i) the cost of goods/services to dealer C in Jabalpur (Assuming Dealer C doesn’t sell his goods/services further.)

ii) net tax payable by Dealer B.

Ans: For A (case of inter-state transaction)

S.P. in Meerut = Rs. 15,000

For B (case of inter-state transaction)

C.P.= S.P. in Meerut = Rs. 15,000

Profit = Rs.3000

S.P.= C.P. + Profit = Rs. (15,000 + 3000)

= Rs. 18,000

IGST = 18% of 15,000

$ = \dfrac{{18}}{{100}} \times 15000$

= Rs.2700

Input tax for B = Rs. 2700

For C (case of intra-state transaction)

C.P.=Rs. 18,000

CGST = 9% of 18,000

$ = \dfrac{9}{{100}} \times 18000$

= Rs. 1620

SGST = 9% of 18,000

$ = \dfrac{9}{{100}} \times 18000$

= Rs. 1620

i) Cost for the dealer C in Jabalpur = S.P. for the dealer in Ratlam + GST

= 18,000 + 1620 + 1620

=Rs. 21,240

ii) Output tax for B = CGST + SGST

= Rs. (1620 +1620)

= Rs. 3240

Net GST payable by the dealer B

= Output tax - Input tax 

= 3240 - 2700

= Rs. 540

6. A dealer X is Hapur (UP) supplies goods/services, worth Rs. 50000 to some other dealer Y in the same city. Now the dealer Y supplies goods/services to dealer Z in Calcutta at a profit of Rs. 20000. Find:

i) output and input taxes for dealer Y.

ii) net GST payable by dealer Y. (Rate of GST at each stage is 28%)

Ans: For the dealer X (intra-state transaction)

SP = Rs. 50,000

For the dealer Y (intra-state transaction)

C.P. = S.P. for X = Rs. 50,000

Profit = Rs. 20,000

S.P. = C.P. + Profit = Rs. 70,000

CGST = 14% of 50,000

$ = \;\dfrac{{14}}{{100}} \times 50000$

= Rs. 7,000

SGST = 14% of 50,000

$ = \;\dfrac{{14}}{{100}} \times 50000$

= Rs. 7,000

Input tax for dealer Y = Rs. 14000

For the dealer Z (inter-state transaction)

C.P.= S.P. for Y = Rs. 70,000

IGST = 28 % of 70,000

$ = \;\dfrac{{28}}{{100}} \times 70000$

= Rs.19, 600

Input Tax for dealer Z is the output tax for dealer Y.

So, Output tax for dealer Y = Rs. 19,600

ii) Net GST payable for Y

= Output tax for Y - Input tax for Y

= Rs. (19600 - 14000)

= Rs. (5600)

7. Consultancy services, worth Rs 50000, transferred from Delhi to Calcutta at the rate of GST 18% and then from Calcutta to Nainital (with profit = Rs. 20000) at the same rate of GST. Find the output tax at:

i) Delhi              ii) Calcutta             iii) Nainital 

(Consider the dealer at Nainital as the end user.)

Ans: i) Output tax in Delhi (interstate):

IGST = 18% of 50,000

= $\dfrac{{18}}{{100}} \times 50000$

= Rs. 9000

Output tax in Delhi = Rs. 9000

ii) Output tax in Calcutta:

C.P. = Rs. 50,000

Profit = Rs. 20,000

S.P. = C.P. + Profit = Rs.(50,000+20,000)

= Rs. 70,000

IGST = 18% of 70,000

= $\dfrac{{18}}{{100}} \times 70000$

= Rs. 12,600

Output tax in Calcutta = Rs. 12,600

iii) Since, the dealer in Nainital does not sell the product.

Output GST (tax on sale) = Rs. 0

8. For dealer A, the list price of an article is Rs. 27000, which he sells to dealer B at some lower price. Further, dealer B sells the same article to a customer at its list price. If the rate of GST is 8% and dealer B pays a tax under GST, equal to Rs 1944 to the government, find the amount (inclusive of GST) paid by dealer B.

Ans: Let A sell to dealer B at Rs. $x$ lower price.

According to the question,

Net Tax paid by dealer B is

= Output tax - Input Tax = Rs. 324

$ \Rightarrow \;$18% of 9000 — 18% of (9000 - $x$ ) = 324

$ \Rightarrow \;$18% of 9000 —18% of 9000 + 18% of $x$ = 324

$ \Rightarrow \;$18% of $x$ = 324

$ \Rightarrow \;\dfrac{{18}}{{100}} \times x\;$= 324

$ \Rightarrow \;x\;$= 1800

Hence, selling price of B

= Rs. (9000 - 1800)

= Rs. 7200

The amount (inclusive of GST) paid by dealer B

= 7200 + 18% of 7200

= 7200 + $\left[ {\dfrac{{18}}{{100}} \times 7200} \right]$

= Rs. (7200 +1296)

= Rs. 8496

9. The market price of an article is Rs. 6000. A wholesaler sells it to a dealer at 20% discount. The dealer further sells the article to a customer at a discount of 10% on the marked price. If the rate of GST at each stage is 18%, find the amount of tax (under GST) paid by the dealer to the government.

Ans: Initial marked price by manufacturer A is Rs. 6000

B bought the article at a discount of 20%.

Cost price of  B = 6000 - 20% of 6000

$ = 6000 - \left( {\dfrac{{20}}{{100}} \times 6000} \right)$

$ = 6000 - \left( {1200} \right)$

$ = 4800$ ----------(i)

GST paid by B for purchase = 18% of 4800

$ = \left( {\dfrac{{18}}{{100}} \times 4800} \right)$

= Rs. 864 ---------(ii)

B sells articles at a discount of 10% of market Price.

Selling price for B = 6000 - 10% of 6000

$ = 6000 - \left( {\dfrac{{10}}{{100}} \times 6000} \right)$

= Rs. 5400 ---------(iii)

GST charged by B = 18% of 5400

= $\left( {\dfrac{{18}}{{100}} \times 5400} \right)$

= Rs. 972

GST paid by B to the government

= GST charged on selling price - GST paid against purchase price

= Rs. (972 - 864)

=Rs. 108

10. A is manufacturer of T.V. sets in Delhi. He manufactures a particular brand of T.V. set and marks it at Rs.75000. He then sells this T.V. set to a wholesaler B in Punjab at discount of 30%. The wholesaler B raises the marked price of the T.V. set bought by 30% then sells it to dealer C in Delhi. If the rate of GST = 5%, find tax (under GST) paid by wholesaler B to the government.

Ans: Initial marked price by manufacturer A is Rs. 75.000.

B bought the T.V. at a discount of 30%.

Cost price of B = 75,000 - 30% of 75,000

Cost price of B $ = 75000 - \left( {\dfrac{{30}}{{100}} \times 75000} \right)$

= Rs. (75000 - 22500)

= Rs. 52500 -------(i)

GST paid by B for purchase = 5% of 52500

$ = \left( {\dfrac{5}{{100}} \times 52500} \right)$

= Rs.2625 ------- (ii)

B sells T.V. by increasing the marked price by 30%.

Selling price for B = 75000 + 30% of 75000

$ = 75000 + \left( {\dfrac{{30}}{{100}} \times 75000} \right)$

= Rs. (75000 +22500)

= Rs. 97500 -------(iii)

GST charged by B = 5% of  97500

$ = Rs\;\left( {\dfrac{5}{{100}} \times 97500} \right)$

= Rs. 4875 ------(iv)

GST paid by B to the government

= GST charged on selling price - GST paid against purchase price

= Rs. (4875 -2625)

= Rs. 2250

GST paid by B to the government = Rs. 2250

11. For a trader, the marked price of a refrigerator = Rs. 15680 exclusive of GST, GST is 12%. Gagan, a customer for this refrigerator, asked the trader to reduce the price of the refrigerator to such an extent that the reduced price plus GST is equal to the marked price of the refrigerator. Find the required reduction.

Ans: Let the marked price be Rs. $x$.

$x$ + 12% of $x$ = 15,680

$ \Rightarrow x + \left( {\dfrac{{12}}{{100}} \times x} \right)\;$= 15,680

$ \Rightarrow 1.12x\; = \;15680$

$ \Rightarrow x$=14,000

So, initial marked price = Rs. 14,000

Gagan asked for a price reduction of Rs. $y$.

New price = 14,000 - $y$ 

GST on new price = 12% of (14,000 - $y$)

$ = \;\dfrac{{12}}{{100}} \times \left( {14000 - y} \right)$

$ = 0.12\left( {14000 - y} \right)$

According to the question,

$\left( {14000\; - \;y\;} \right)\; + 0.12\left( {14000 - y} \right) = 14,000$

$ \Rightarrow 14000\; - y + 1680\; - 0.12y = 14000$

$\Rightarrow \text{ -1}\text{.12y+1680=0}$

$ \Rightarrow 1.12y\; = 1680$

$ \Rightarrow y\; = 1500$

So, required reduction in price is Rs. 1500.

ICSE Mathematics Class 10 Solutions

This is one of the best solution guides for the students, on which they can rely and also helps to build up confidence in solving problems, it will also provide students with a strong conceptual knowledge too. Students can learn some of the key techniques while presenting a solution to a problem.

Chapter 1 – GST (Goods and Services Tax)

This chapter will help the student to understand the concept of Goods and Services Tax in this chapter. Selina Maths solution class 10 Chapter 1 explains the ways to compute profit, loss, discounts, cost price, list price, and more.

Chapter 2 – Banking (Recurring Deposit Account)

Make use of Selina’s class 10 Maths solution Chapter 2 to learn how to use the chapter formulae for finding the maturity value and interest of recurring deposit accounts. This Chapter will also help you to revise crucial banking-related concepts. 

Chapter 3 – Shares and Dividends

In this chapter, we can learn about shares and dividends work. Through the Selina solutions, it helps to understand the topic such as market value, face value, dividend, premium, and rates of dividend. This chapter also helps us to learn to calculate income and return from share investment, with the formulas mentioned in this chapter.

Chapter 4 – Linear Inequations (In One Variable)

This chapter is useful in learning graphical methods of representation of solutions on a number line and the algebraic method of solving linear inequations. Practicing Selina Maths class 10 solutions Chapter 4 helps to understand how to solve problems based on linear inequations.

Chapter 5 – Quadratic Equations

Questions asked in the ICSE textbook of Class 10 Chapter 5 require solutions to be written involving proofs based on the quadratic equation, for example, a question may be asked to prove whether the given equation is a quadratic equation. This chapter will help you to solve the problems in a stepwise manner.

Chapter 6 – Solving (Simple) Problems (Based on Quadratic Equations)

In this chapter you will learn to solve simple problems based on the quadratic equation, the information given in the textbook problem in this chapter includes integers and reciprocals. In this chapter, you will also learn to use the Pythagoras theorem to find the length of the sides of a triangle based on the information given in the Maths problem.

Chapter 7 – Ratio and Proportion

ICSE Class 10 Maths Selina solutions Chapter 7 is very beneficial to learn concepts like proportion, mean proportion, and continued proportion. They are also useful to calculate the sub-duplicate ratio, sub-triplicate ratio, or reciprocal ratio as per the questions given in the exercise.

Chapter 8 – Remainder and Factor Theorems

In this chapter, you will learn to use the remainder theorem and the factor theorem for solving problems related to polynomials. Selina ICSE Class 10 Maths Chapter 8 also helps to learn the steps used to factorize the expression given in the exercise questions.

Chapter 9 – Matrices

Go through this chapter thoroughly with Selina Concise Mathematics Class 10 Solutions, practice these solutions prepared by the Maths expert to understand the additive inverse of the matrices and addition matrices. This chapter will also help the students to understand the concepts of matrices in detail by learning more about addition, subtraction, and multiplication of 2 × 2 matrices.

Chapter 10 – Arithmetic Progression

These notes will help to understand the arithmetic progression, which is prepared by our expert to learn how to find the first term and the common difference in an arithmetic progression. Also, to learn the concepts of the general term of arithmetic progression and its application.

Chapter 11 – Geometric Progression

Students can learn more about the chapter geometric progression with Selina solutions prepared by our Maths expert. Practicing all the problems of the textbook Selina will help me thoroughly to understand chapter 11. It will also help the student to grasp all the concepts, with simplified concepts of the geometric progression by Maths experts.

Chapter 12 – Reflection

Chapter 12 covers topics such as reflection of a point in a line, a reflection of a point in the origin, and invariant points. For practicing problems based on the syllabus topics, you can refer to our Selina ICSE Class 10 Maths Solutions Chapter 12, and to practice more questions you can attempt ICSE Class 10 Maths question papers.

Chapter 13 – Section and Mid-Point Formula

In this chapter, we discussed the concept of section formula and midpoint formula in co-ordinate geometry and you can go through the ICSE Class 10 Maths Selina solutions Chapter 13 to learn to calculate coordinates of a point as per the given data. Also, students can study the application of the mid-point formula and the section formula by practicing with the solutions given.

Chapter 14 – Equation of a Line

Through this chapter, students can learn to find the point of intersection between two lines and to find out how to prove that two lines are concurrent as per the information given in the exercise questions. This chapter will also help the student to understand how to find the inclination and slope of a line with Selina ICSE Class 10 Maths solutions of Chapter 14 prepared by the subject experts.

Chapter 15 – Similarity

Students can practice Selina ICSE Class 10 Maths Solutions Chapter 15 to learn the accurate steps for providing the similarity of two triangles and to understand the applications of the basic proportionality theorem and angle bisector theorem for solving mathematics problems by the student. While practicing the Selina solutions for this chapter students can also learn the use of the SSS, SAS, and AAA/AA going through the chapter’s similarities.

Chapter 16 – Loci (Locus and its Constructions)

This chapter will help the student to learn about the constructions and theorems related to loci. Revise concepts such as the side-angle-side criterion of congruence and the angle-side-angle criterion of congruence to understand the loci by practicing with the Selina ICSE Class 10 Maths Solutions Chapter 16 prepared by the experts.

Chapter 17 – Circles

Referring to this Chapter will help the student to learn and revise all the properties of angles. Different types of questions and answers from this chapter will help the student learn to calculate the value of angles as per a given construction or as per the given data. Subject experts have explained the chapter concepts in an effective way.

Chapter 18 – Tangents and Intersecting Chords

This chapter will help the student to understand the concept of tangents and intersecting chords and to learn the right way to prove that two tangents are equal. The Selina class 10 Maths notes will also help the student to revise the steps needed to find the radius of a circle or to calculate the length of a chord of an outer circle that touches the inner circle.

Chapter 19 – Constructions (Circles)

Chapter 19 Selina notes will help the student to understand how to draw circles correctly with the given data and also, it helps the student to revise constructions such as a circumscribed circle, an incircle in a triangle, perpendicular bisectors, etc. Students can follow the steps given by the subject experts for drawing accurate diagrams to answer the questions from Chapter 19.

Chapter 20 – Cylinder, Cone, and Sphere

This chapter will help the student to learn in-depth about cylinders, cones, and spheres with Selina solutions Chapter 20. This chapter will also help the student to find the way to calculate the volume and the surface area of a circular cylinder, it also helps to revise the steps to accurately measure cylindrical, conical, and spherical objects, and accordingly, calculate their cost.

Chapter 21 – Trigonometrical Identities (Which Includes the Trigonometrical Ratios of Complementary Angles and Trigonometrical Table Usage)

This chapter will help the student to understand the different mathematical methods using trigonometric identities to solve algebraic trigonometric expressions with the support of our Selina class 10 ICSE Maths solution Chapter 21. The Selina solutions of class 10 provided covers answers for all the Chapter 21 questions in the Maths textbook by Selina Publications.

Chapter 22 – Heights and Distances

Chapter 22 notes can be used by the students to revise the methods to calculate distances and heights in real-life scenarios and also with the solutions provided. Students can also learn to use trigonometric tables for the calculation of heights and distances while solving some of the textbook problems.

Chapter 23 – Graphical Representation (Histograms and Ogives)

This chapter will help the student to revise the methods to calculate interquartile range with Selina ICSE Class 10 Maths Solutions Chapter 23 and it is also required that you find the mode from the histogram, the lower quartile, the upper quartile, etc. Students can solve the questions of ICSE Class 10 sample papers and ICSE Class 10 previous years’ question papers for extra Maths practice.

Chapter 24 – Measure of Central Tendency

This chapter consists of topics related to the statistics like mean, median, and the mode with Selina Maths class 10 solutions chapter 24. Students can learn to work with the grouped data for solving the problems based on the statistics, to crack board examinations students can practice all types of problems using learning materials such as previous years’ question papers and the sample papers.

Chapter 25 – Probability

With the help of the Selina class 10th ICSE Maths solution Chapter 25, students can understand and learn the concept of probability in a better manner. These notes will also help the student to revise topics like random experiments, events, sample space, and more to learn the applications of probability, practice simple problems based on single events.

Solutions for the ICSE board class 10 Mathematics Selina Concise Publication is Available for a Free Download, at Vedantu

Mathematics is one of the most important subjects, not just in academic or school life, but in life as a whole. It is the kind of subject that will be helpful to the students throughout their whole life, and the mathematics which is covered in class 10 of the ICSE board will strengthen the mathematical foundation of the students. Hence, a good practice for the subject is needed, and hence, the solutions for the ICSE board class 10 Mathematics provided by Vedantu will be helpful for the students.

Contents of the Selina Concise Mathematics Book

The books consist of 25 chapters in total, which students are required to study. These chapters are Good and service tax (GST), Banking (recurring deposit accounts), Shares and dividend, linear inequalities in one variable, Quadratic equations, Solving problems based on quadratic equations, Ratio and Proportion, Remainder and Factor Theorems, Matrices, Arithmetic Progression, Geometric Progression, Reflection, Section and Mid – Point Formula, Equation of line, Similarity (with Applications to Maps and Models), Loci ( Locus and its constructions), Circle, Tangents and Intersecting, Constructions, Cylinder, Cone and Sphere, Trigonometric Identities, heights and Distances, Graphical Representation (Histogram, Frequency Polygon and Ogives), Measures of central tendency (Mean, Median, quartiles, and Mode).

Exercise for the ICSE board Class 10 Mathematics Selina Concise Publication

All these chapters are discussed in the ICSE board class 10 Mathematics Selina Concise publication. Also, all the chapters are filled with practice exercises that students are required to solve in order to master the particular chapter. All the practice exercises are followed at the end of each chapter, for example, the exercise of Shares and Dividend, which is the third chapter of the ICSE board class 10 Mathematics Selina Concise publication, comes after the discussions of all the topics of the chapter is completed. Therefore, students must solve the given exercise, to master the particular topic and score better marks in the exam.

After solving the exercise students must compare their solutions, for which they do not have to look much further because the solutions for the ICSE board class 10 Mathematics Selina Concise publication are available for free download at Vedantu.

Conclusion

The class 10 ICSE Maths Selina Solutions, available in the form of PDF has several advantages like the solutions provided are easy to understand. Selina solutions of class 10 are available in a stepwise manner as per the latest ICSE Syllabus and the guidelines, and the pictorial representation of the solutions helps the student to understand the concepts in a better way. All kinds of problems prescribed in the textbook are covered to help students with their exam preparation.