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 :
Output tax for the dealer in Jhansi.

Answer

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

### Step 1: Determine the Selling Price (SP) for the dealer in Agra
The dealer in Agra supplies goods/services worth Rs. 1,000 to the dealer in Jhansi.

**SP in Agra = Rs. 1,000**

### Step 2: Calculate the Cost Price (CP) for the dealer in Jhansi
The dealer in Jhansi sells the same goods/services to a dealer in Mumbai at a profit of Rs. 600. Therefore, we can calculate the Cost Price for Jhansi as follows:

**CP for Jhansi = SP + Profit**
**CP for Jhansi = Rs. 1,000 + Rs. 600 = Rs. 1,600**

### Step 3: Calculate the GST on the Cost Price for Jhansi
The GST rate is given as 12%. To find the output tax, we will calculate 12% of the Cost Price (CP) for Jhansi.

**GST = 12% of CP**
**GST = (12/100) × Rs. 1,600**
**GST = Rs. 192**

### Step 4: Conclusion
The output tax for the dealer in Jhansi is Rs. 192.

**Output Tax for the dealer in Jhansi = Rs. 192**

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