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 :
net GST payable by dealer Y.
[The rate of GST at each stage is `28%`].

Answer

To solve the problem step by step, we will calculate the net GST payable by dealer Y.

### Step 1: Determine the Selling Price for Dealer Y
Dealer X sells goods worth Rs. 50,000 to dealer Y. Since dealer Y sells the same goods at a profit of Rs. 20,000, we can calculate the selling price for dealer Y.

**Selling Price (SP) for Dealer Y = Cost Price (CP) + Profit**
- Cost Price (CP) = Rs. 50,000
- Profit = Rs. 20,000

**SP for Dealer Y = 50,000 + 20,000 = Rs. 70,000**

### Step 2: Calculate the Input Tax Credit for Dealer Y
Dealer Y has paid GST when purchasing the goods from dealer X. Since the GST rate is 28%, we will calculate the input tax credit (ITC) for dealer Y.

**GST = 28% of Cost Price**
- Input GST = 28% of Rs. 50,000
- Input GST = (28/100) * 50,000 = Rs. 14,000

Since the GST is split equally into CGST and SGST:
- CGST = 14% of Rs. 50,000 = Rs. 7,000
- SGST = 14% of Rs. 50,000 = Rs. 7,000

**Total Input Tax Credit (ITC) for Dealer Y = CGST + SGST = 7,000 + 7,000 = Rs. 14,000**

### Step 3: Calculate the Output GST for Dealer Y
Now, we need to calculate the output GST that dealer Y has to pay when selling to dealer Z in Calcutta.

**Output GST = 28% of Selling Price**
- Selling Price = Rs. 70,000
- Output GST = (28/100) * 70,000 = Rs. 19,600

### Step 4: Calculate the Net GST Payable by Dealer Y
To find the net GST payable by dealer Y, we will subtract the input tax credit from the output GST.

**Net GST Payable = Output GST - Input Tax Credit**
- Net GST Payable = 19,600 - 14,000 = Rs. 5,600

### Final Answer
The net GST payable by dealer Y is **Rs. 5,600**.

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