Q.The same trader in Guntur now sells an identical consignment of goods, also worth ₹15,000 (before tax) at 18% GST, to a buyer in Hyderabad, Telangana. Compute the tax payable on this sale, name the tax head under which it is charged, and state whether the buyer pays more, less, or the same total tax compared with the intra-state sale in the previous question.

Since the buyer is now in a different State, Telangana, this is an inter-state supply, taxed as a single combined levy, IGST, at the full 18% rate.

Step 1 — Identify the nature of supply. The trader is in Andhra Pradesh and the buyer is in Telangana, a different State, so this is an inter-state supply, taxed under IGST — a single, combined levy equal to CGST plus SGST together — collected by the Central Government.

Step 2 — Compute IGST. IGST = ₹15,000 × 18% = ₹2,700.

Step 3 — Compute the total invoice value. Total invoice value = ₹15,000 + ₹2,700 = ₹17,700, exactly the same as the intra-state sale. …