Fill in the blanks :
When the goods/services are sold for Rs. 15,000 under intra-state transaction from station A to station B and the rate of GST is `12%`,
As per GST system
(a) S.P. at station A = . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) CGST = . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SGST = . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c ) C.P. at station B = . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d) If profit = Rs. 5,000
S.P. at station B = . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Now the same goods/services are moved under inter-state transaction from station B to station and the rate of tax is `12%`.
(e ) GST = . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(f) C.P. at station C = . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Answer

Let's solve the question step by step.

### Given:
- Selling Price (S.P.) at station A = Rs. 15,000
- GST rate = 12%

### (a) S.P. at station A:
The selling price at station A is given directly in the question.

**S.P. at station A = Rs. 15,000**

### (b) CGST:
CGST is half of the total GST. Since the GST rate is 12%, CGST will be:

\[ \text{CGST} = \frac{\text{GST}}{2} = \frac{12\%}{2} = 6\% \]

Now, we calculate CGST on the selling price:

\[ \text{CGST} = \text{S.P.} \times \frac{6}{100} = 15,000 \times \frac{6}{100} = 900 \]

**CGST = Rs. 900**

### (c) SGST:
SGST is equal to CGST in intra-state transactions.

**SGST = Rs. 900**

### (d) C.P. at station B:
The cost price (C.P.) at station B is equal to the selling price at station A.

**C.P. at station B = Rs. 15,000**

### (e) If profit = Rs. 5,000, S.P. at station B:
The selling price at station B can be calculated by adding the profit to the cost price at station B.

\[ \text{S.P. at station B} = \text{C.P. at station B} + \text{Profit} = 15,000 + 5,000 = 20,000 \]

**S.P. at station B = Rs. 20,000**

### Now, for the inter-state transaction from station B to station C:
- Selling Price at station B = Rs. 20,000
- GST rate = 12%

### (f) GST:
We calculate GST on the selling price at station B:

\[ \text{GST} = \text{S.P.} \times \frac{12}{100} = 20,000 \times \frac{12}{100} = 2,400 \]

**GST = Rs. 2,400**

### (g) C.P. at station C:
The cost price at station C is equal to the selling price at station B.

**C.P. at station C = Rs. 20,000**

### Summary of the Answers:
(a) S.P. at station A = Rs. 15,000
(b) CGST = Rs. 900
(c) SGST = Rs. 900
(d) C.P. at station B = Rs. 15,000
(e) S.P. at station B = Rs. 20,000
(f) GST = Rs. 2,400
(g) C.P. at station C = Rs. 20,000

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