A dealer X in Hapur (UP) supplies goods/services, worth Rs. 50,000 to some other dealer Y in the same city. Now the dealer Y supplies the same goods/services to dealer Z in Calcutta at a profit of Rs. 20,000. Find :
output and input taxes for the dealer Y.
[The rate of GST at each stage is `28%`].

Answer

To solve the problem, we need to calculate the input and output taxes for Dealer Y based on the transactions between Dealer X, Dealer Y, and Dealer Z.

### Step-by-Step Solution:

1. **Identify the Selling Price (SP) for Dealer X:**
- Dealer X supplies goods/services worth Rs. 50,000 to Dealer Y.
- Therefore, the Selling Price (SP) for Dealer X = Rs. 50,000.

2. **Determine the Cost Price (CP) for Dealer Y:**
- The Selling Price of Dealer X becomes the Cost Price for Dealer Y.
- Thus, Cost Price (CP) for Dealer Y = Rs. 50,000.

3. **Calculate Input Tax for Dealer Y:**
- The GST rate is 28%. Since the transaction is intra-state, we need to calculate both CGST and SGST, which are equal.
- CGST = 14% of CP = 14% of Rs. 50,000 = Rs. 7,000.
- SGST = 14% of CP = 14% of Rs. 50,000 = Rs. 7,000.
- Therefore, the total Input Tax for Dealer Y = CGST + SGST = Rs. 7,000 + Rs. 7,000 = Rs. 14,000.

4. **Determine the Selling Price (SP) for Dealer Y:**
- Dealer Y sells the goods/services to Dealer Z at a profit of Rs. 20,000.
- Selling Price (SP) for Dealer Y = CP + Profit = Rs. 50,000 + Rs. 20,000 = Rs. 70,000.

5. **Calculate Output Tax for Dealer Y:**
- The transaction from Dealer Y to Dealer Z is an inter-state transaction, so we need to calculate IGST.
- IGST = 28% of SP = 28% of Rs. 70,000 = Rs. 19,600.
- Therefore, the Output Tax for Dealer Y = Rs. 19,600.

### Final Results:
- **Input Tax for Dealer Y:** Rs. 14,000
- **Output Tax for Dealer Y:** Rs. 19,600

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