Skip to content
Do It Yourself · Q1

Q.State how the GST rates will be applicable if CGST is 9%, SGST is 9% and IGST 18% in each of the following situations:
  1. Goods worth ₹10,000 is sold by a Manufacturer 1 in Maharashtra to a Dealer A in Maharashtra.
  2. Dealer A sell goods worth ₹25,000 to Dealer B in Gujarat.
  3. Dealer B sell goods to Sunita in Gujarat worth ₹30,000.
  4. Sunita sell goods to Ravindra in Rajasthan worth ₹65,000.

Tripura TbseTextbookSubjectiveImportance★★★★★est
20% · 3/15 Questions
🔒 Locked · start free trial →

You're viewing a preview — the full solution, concept, methods & PYQ mapping are locked.

Start your 14-day free trial to unlock the full solution →

Decide intra-state vs inter-state first: intra-state supply is taxed with CGST + SGST (split equally), inter-state supply with IGST. So situations 1 and 3 draw CGST + SGST, and situations 2 and 4 draw IGST.

Concept — CGST, SGST and IGST

GST is a destination-based tax with three components. When goods move within the same state (intra-state supply), the tax is shared between the Centre and the State as CGST and SGST in equal halves of the total GST rate. When goods move from one state to another (inter-state supply), a single IGST — equal to the whole GST rate — is charged and collected by the Centre.

Working, situation by situation

#SupplyNatureComputationGST charged
1Manufacturer 1 (Maharashtra) → Dealer A (Maharashtra), ₹10,000Intra-stateCGST 9% = ₹900; SGST 9% = ₹900₹900 + ₹900
2Dealer A (Maharashtra) → Dealer B (Gujarat), ₹25,000Inter-stateIGST 18% = ₹4,500₹4,500

Unlock everything free for 14 days

  • Full step-by-step solutions
  • Concept-first explanations
  • Methods, shortcuts & mistakes
  • PYQ mapping + timed mock tests

Full access for 14 days. No credit card required.