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 :
Net GST payable by the dealer in Jhansi.

Answer

To solve the problem, we need to calculate the net GST payable by the dealer in Jhansi. Here’s a step-by-step solution:

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

**Selling Price (SP) for Agra = Rs. 1,000**

### Step 2: Calculate the Cost Price (CP) for the dealer in Jhansi
The dealer in Jhansi sells the same goods to a dealer in Mumbai at a profit of Rs. 600.

**Cost Price (CP) for Jhansi = SP (from Agra) + Profit**
\[ CP = 1000 + 600 = Rs. 1,600 \]

### Step 3: Calculate the Input Tax for the dealer in Jhansi
The Input Tax is the GST paid on the purchase of goods from the dealer in Agra. The GST rate is 12%, which is divided equally into CGST and SGST (6% each).

**Input Tax Calculation:**
- CGST = 6% of SP
\[ CGST = \frac{6}{100} \times 1000 = Rs. 60 \]
- SGST = 6% of SP
\[ SGST = \frac{6}{100} \times 1000 = Rs. 60 \]

**Total Input Tax = CGST + SGST**
\[ Total Input Tax = 60 + 60 = Rs. 120 \]

### Step 4: Calculate the Output Tax for the dealer in Jhansi
The Output Tax is the GST charged on the sale of goods to the dealer in Mumbai, calculated on the Cost Price (CP) of Rs. 1,600.

**Output Tax Calculation:**
- Total GST = 12% of CP
\[ Total GST = \frac{12}{100} \times 1600 = Rs. 192 \]

### Step 5: Calculate the Net GST payable by the dealer in Jhansi
The Net GST is calculated by adding the Input Tax and the Output Tax.

**Net GST Calculation:**
\[ Net GST = Input Tax + Output Tax \]
\[ Net GST = 120 + 192 = Rs. 312 \]

### Final Answer
The net GST payable by the dealer in Jhansi is **Rs. 312**.

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