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 :
Total C.P. for the dealer in Mumbai.

Answer

To find the total cost price (C.P.) for the dealer in Mumbai, we will follow these steps:

### Step 1: Identify the Given Information
- Cost of goods/services supplied by the dealer in Agra = Rs. 1,000
- Profit made by the dealer in Jhansi = Rs. 600
- GST rate = 12%

### Step 2: Calculate the Selling Price (S.P.) for the dealer in Jhansi
The Selling Price (S.P.) for the dealer in Jhansi can be calculated as follows:
\[ \text{S.P. in Jhansi} = \text{C.P. in Agra} + \text{Profit} \]
\[ \text{S.P. in Jhansi} = 1000 + 600 = 1600 \]

### Step 3: Calculate the Input Tax (GST) for the dealer in Jhansi
The Input Tax is calculated on the Selling Price (S.P.) from Agra. Since the GST is 12%, we will split it into CGST and SGST, which are both 6% each.
\[ \text{Input Tax} = \text{GST on S.P. in Agra} = 12\% \text{ of } 1000 \]
\[ \text{Input Tax} = \frac{12}{100} \times 1000 = 120 \]

### Step 4: Calculate the Output Tax (GST) for the dealer in Jhansi
The Output Tax is calculated on the Selling Price (S.P.) for the dealer in Jhansi.
\[ \text{Output Tax} = \text{GST on S.P. in Jhansi} = 12\% \text{ of } 1600 \]
\[ \text{Output Tax} = \frac{12}{100} \times 1600 = 192 \]

### Step 5: Calculate the Net GST
The Net GST is the sum of the Input Tax and Output Tax.
\[ \text{Net GST} = \text{Input Tax} + \text{Output Tax} \]
\[ \text{Net GST} = 120 + 192 = 312 \]

### Step 6: Calculate the Total Cost Price (C.P.) for the dealer in Mumbai
The Total C.P. for the dealer in Mumbai is the sum of the C.P. from Agra, the profit made by the dealer in Jhansi, and the Net GST.
\[ \text{C.P. for Mumbai} = \text{C.P. in Agra} + \text{Profit} + \text{Net GST} \]
\[ \text{C.P. for Mumbai} = 1000 + 600 + 312 = 1912 \]

### Final Answer
The total cost price for the dealer in Mumbai is **Rs. 1912**.

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