Consultancy services, worth Rs. 50,000 are transferred from Delhi to Culcutta at the rate of GST `18%` and then from Calcutta to Nainital (with profit = Rs. 20,000) at the same rate of GST. Find the output tax at :
Delhi
[Consider the dealer at Nainital as end - user].

Answer

To find the output tax at Delhi for the consultancy services transferred to Calcutta, we will follow these steps:

### Step 1: Identify the value of the consultancy services
The value of the consultancy services transferred from Delhi to Calcutta is given as Rs. 50,000.

### Step 2: Determine the GST rate
The GST rate applicable on the consultancy services is 18%.

### Step 3: Calculate the output tax at Delhi
Since the services are transferred from Delhi to Calcutta, we will apply the Integrated Goods and Services Tax (IGST) for this interstate transfer. The formula to calculate the output tax is:

\[ \text{Output Tax} = \text{GST Rate} \times \text{Value of Services} \]

Substituting the values:

\[ \text{Output Tax} = \frac{18}{100} \times 50,000 \]

### Step 4: Simplify the calculation
Calculating the above expression:

\[ \text{Output Tax} = 18 \times 500 = 9000 \]

### Step 5: Conclusion
Therefore, the output tax at Delhi is Rs. 9,000.

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