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 :
Calcutta
[Consider the dealer at Nainital as end - user].

Answer

To solve the problem step by step, we need to calculate the output tax at Calcutta for the consultancy services transferred from Delhi to Calcutta and then from Calcutta to Nainital.

### Step-by-Step Solution:

**Step 1: Calculate the Output Tax at Delhi**
- The consultancy services are worth Rs. 50,000.
- The GST rate is 18%.
- Since this is an interstate transaction from Delhi to Calcutta, we will calculate the Integrated Goods and Services Tax (IGST).

\[ \text{Output Tax at Delhi} = \text{GST Rate} \times \text{Value of Services} \]
\[ \text{Output Tax at Delhi} = 18\% \times 50,000 = \frac{18}{100} \times 50,000 = 9,000 \]

**Step 2: Calculate the Selling Price (SP) at Calcutta**
- The cost price (CP) for Calcutta is Rs. 50,000 (the same amount transferred from Delhi).
- The profit made while transferring from Calcutta to Nainital is Rs. 20,000.

\[ \text{SP at Calcutta} = \text{CP} + \text{Profit} \]
\[ \text{SP at Calcutta} = 50,000 + 20,000 = 70,000 \]

**Step 3: Calculate the Output Tax at Calcutta**
- Since this is also an interstate transaction (from Calcutta to Nainital), we will again calculate the IGST.

\[ \text{Output Tax at Calcutta} = \text{GST Rate} \times \text{SP} \]
\[ \text{Output Tax at Calcutta} = 18\% \times 70,000 = \frac{18}{100} \times 70,000 = 12,600 \]

### Final Answer:
The output tax at Calcutta is Rs. 12,600.

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