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

Answer

To solve the problem step by step, we need to calculate the output tax at Nainital, considering the dealer there is the end user.

### Step 1: Determine the cost of consultancy services from Delhi to Calcutta.
The consultancy services are worth Rs. 50,000.

### Step 2: Calculate the GST charged from Delhi to Calcutta.
The GST rate is 18%. Therefore, we calculate the GST as follows:
\[ \text{GST} = \text{Cost} \times \text{GST Rate} = 50,000 \times \frac{18}{100} = 9,000 \]
So, the total amount charged from Delhi to Calcutta is:
\[ \text{Total Amount} = \text{Cost} + \text{GST} = 50,000 + 9,000 = 59,000 \]

### Step 3: Determine the cost of consultancy services from Calcutta to Nainital.
The consultancy services are transferred from Calcutta to Nainital with a profit of Rs. 20,000. Therefore, the cost for the transfer from Calcutta to Nainital is:
\[ \text{Cost from Calcutta to Nainital} = \text{Cost from Delhi to Calcutta} + \text{Profit} = 50,000 + 20,000 = 70,000 \]

### Step 4: Calculate the GST charged from Calcutta to Nainital.
Again, the GST rate is 18%. Therefore, we calculate the GST as follows:
\[ \text{GST} = \text{Cost} \times \text{GST Rate} = 70,000 \times \frac{18}{100} = 12,600 \]
So, the total amount charged from Calcutta to Nainital is:
\[ \text{Total Amount} = \text{Cost} + \text{GST} = 70,000 + 12,600 = 82,600 \]

### Step 5: Determine the output tax at Nainital.
Since the dealer at Nainital is considered the end user and is not selling the product further, the output tax at Nainital is:
\[ \text{Output Tax} = 0 \]

### Final Answer:
The output tax at Nainital is Rs. 0.

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