A is a dealer in Meerut (UP). He supplies goods/services, worth Rs. 15,000 to a dealer B in Ratlam (M.P.). Dealer B, in turn, supplies the same goods/servies to dealer C in Jabalpur (MP) at a profit of Rs. 3,000. If rate of tax (under GST system) is `18%` find :
net tax payable by dealer B.

Answer

To find the net tax payable by dealer B, we need to calculate the Input Tax Credit (ITC) and the Output Tax, and then subtract the ITC from the Output Tax.

### Step-by-Step Solution:

1. **Determine the Cost Price for Dealer B:**
- Dealer A supplies goods worth Rs. 15,000 to Dealer B.
- Therefore, the Cost Price (CP) for Dealer B = Rs. 15,000.

2. **Calculate Input Tax for Dealer B:**
- Since this is an interstate transaction, the GST applicable is Integrated GST (IGST).
- The rate of GST is 18%.
- Input Tax = (Rate of GST/100) × CP
- Input Tax = (18/100) × 15,000
- Input Tax = 0.18 × 15,000 = Rs. 2,700.

3. **Determine Selling Price for Dealer B:**
- Dealer B sells the goods to Dealer C at a profit of Rs. 3,000.
- Selling Price (SP) for Dealer B = CP + Profit
- SP for Dealer B = 15,000 + 3,000 = Rs. 18,000.

4. **Calculate Output Tax for Dealer B:**
- Since this is an intrastate transaction (within the same state), the GST applicable will be divided into Central GST (CGST) and State GST (SGST).
- The rate for CGST and SGST each = 9% (since 18% is divided equally).
- Output Tax (CGST) = (9/100) × SP
- Output Tax (CGST) = (9/100) × 18,000 = Rs. 1,620.
- Output Tax (SGST) = (9/100) × 18,000 = Rs. 1,620.
- Total Output Tax = CGST + SGST = 1,620 + 1,620 = Rs. 3,240.

5. **Calculate Net Tax Payable by Dealer B:**
- Net Tax Payable = Output Tax - Input Tax
- Net Tax Payable = 3,240 - 2,700 = Rs. 540.

### Final Answer:
The net tax payable by Dealer B is Rs. 540.

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