Goods/services are sold from Agra (U.P.) to Kanpur (U.P.) for Rs. 20,000 and then from Kanpur to Jaipur (Rajasthan). If the rate of GST is `18%` and the profit made at Kanpur is Rs. 5,000, find :
the cost of goods/services at Jaipur.

Answer

To find the cost of goods/services at Jaipur, we will follow these steps:

### Step 1: Identify the Selling Price from Agra to Kanpur
The goods/services are sold from Agra to Kanpur for Rs. 20,000.
- **Selling Price (SP) from Agra to Kanpur = Rs. 20,000**

### Step 2: Determine the Cost Price for Kanpur
Since the selling price from Agra becomes the cost price for the transaction from Kanpur to Jaipur, we have:
- **Cost Price (CP) for Kanpur to Jaipur = Rs. 20,000**

### Step 3: Calculate the Selling Price from Kanpur to Jaipur
We know that the profit made at Kanpur is Rs. 5,000. Therefore, we can calculate the selling price from Kanpur to Jaipur as follows:
- **Selling Price (SP) at Kanpur = Cost Price + Profit**
- **SP = 20,000 + 5,000 = Rs. 25,000**

### Step 4: Calculate the GST for the Transaction from Kanpur to Jaipur
The GST rate is 18%. Since this is an interstate transaction, we will calculate the Integrated GST (IGST).
- **IGST = 18% of Selling Price**
- **IGST = (18/100) * 25,000 = Rs. 4,500**

### Step 5: Calculate the Total Cost of Goods/Services at Jaipur
To find the total cost of goods/services at Jaipur, we add the selling price from Kanpur to Jaipur and the IGST:
- **Total Cost at Jaipur = Selling Price + IGST**
- **Total Cost at Jaipur = 25,000 + 4,500 = Rs. 29,500**

### Final Answer
The cost of goods/services at Jaipur is **Rs. 29,500**.

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