A dealer in Agra (U.P.) supplies goods/services (worth Rs. 1,000) to a dealer in Jhansi (U.P.). The dealer in Jhansi supplies the same goods/services to a dealer in Mumbai at profit of Rs. 600. Assuming that the dealer in Mumbai is the end-user of the product and the rate of GST is `12%`, find :
Input-tax for the dealer in Jhansi.

Answer

To find the input tax for the dealer in Jhansi, we will follow these steps:

### Step 1: Determine the Selling Price (SP) in Agra
The dealer in Agra supplies goods/services worth Rs. 1,000 to the dealer in Jhansi. Therefore, the Selling Price (SP) in Agra is:
\[ \text{SP in Agra} = Rs. 1000 \]

### Step 2: Calculate the GST Rate
The GST rate given is 12%. This is divided into two parts:
- Central GST (CGST) = 6%
- State GST (SGST) = 6%

### Step 3: Calculate CGST
To find the CGST, we calculate 6% of the Selling Price in Agra:
\[ \text{CGST} = \frac{6}{100} \times 1000 = Rs. 60 \]

### Step 4: Calculate SGST
Similarly, to find the SGST, we calculate 6% of the Selling Price in Agra:
\[ \text{SGST} = \frac{6}{100} \times 1000 = Rs. 60 \]

### Step 5: Calculate Total Input Tax for Dealer in Jhansi
The total input tax for the dealer in Jhansi is the sum of CGST and SGST:
\[ \text{Input Tax} = \text{CGST} + \text{SGST} = 60 + 60 = Rs. 120 \]

### Final Answer
The input tax for the dealer in Jhansi is:
\[ \text{Input Tax} = Rs. 120 \]

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