The marked price of an article is Rs. 6,000. A wholesaler sells it to a dealer at `20%` discount. The dealer further sells the article to a customer at a discount of `10%` on the marked price. If the rate of GST at each stage is `18%`, find the amount of tax (under GST) paid by the dealer to the government.

Answer

To find the amount of tax (under GST) paid by the dealer to the government, we can follow these steps:

### Step 1: Calculate the Cost Price for the Dealer
The marked price of the article is Rs. 6,000. The wholesaler sells it to the dealer at a discount of 20%.

**Calculation:**
- Discount = 20% of 6000 = (20/100) * 6000 = Rs. 1200
- Cost Price for the Dealer = Marked Price - Discount = 6000 - 1200 = Rs. 4800

### Step 2: Calculate GST Paid by the Wholesaler
The GST rate is 18%. The wholesaler pays GST on the cost price.

**Calculation:**
- GST = 18% of 4800 = (18/100) * 4800 = Rs. 864

### Step 3: Calculate Selling Price for the Dealer
The dealer sells the article to a customer at a discount of 10% on the marked price.

**Calculation:**
- Discount = 10% of 6000 = (10/100) * 6000 = Rs. 600
- Selling Price for the Dealer = Marked Price - Discount = 6000 - 600 = Rs. 5400

### Step 4: Calculate GST Charged by the Dealer
The dealer charges GST on the selling price, which is also at the rate of 18%.

**Calculation:**
- GST Charged = 18% of 5400 = (18/100) * 5400 = Rs. 972

### Step 5: Calculate GST Paid by the Dealer to the Government
The dealer pays GST to the government, which is the GST charged on the selling price minus the GST paid on the purchase price.

**Calculation:**
- GST Paid to Government = GST Charged - GST Paid on Purchase Price
- GST Paid to Government = 972 - 864 = Rs. 108

### Final Answer:
The amount of tax (under GST) paid by the dealer to the government is Rs. 108.

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