GST RS Aggarwal Class 10 Exe-1 Goyal Brothers Prakashan ICSE Foundation Maths Solutions Ch-1. Step by step solutions of Goods and Service Tax (GST) questions as latest prescribe guideline for upcoming exam. Visit official Website CISCE for detail information about ICSE Board Class-10.
GST RS Aggarwal Class 10 Goyal Brothers Prakashan ICSE Foundation Maths Solutions Ch-1 Exe-1
Board | ICSE |
Publications | Goyal Brothers Prakashan |
Subject | Maths |
Class | 10th |
Chapter-1 | Goods and Service Tax (GST) |
Writer | RS Aggarwal |
Book Name | Foundation |
Topics | Solution of Exe-1 Questions |
Edition | 2024-2025 |
Goods and Service Tax (GST) Question with Solutions
( RS Aggarwal Class 10 Goyal Brothers Prakashan ICSE Foundation Maths Solutions Ch-1 Exe-1 )
Page- 12,13,14
Que-1: A dealer X in Meerut (UP) sold a table for Rs12000 to a costumer in Agra (UP). If the GST rate is 18%, calculate (i) the IGST (ii) the CGST (iii) the SGST
Solution- The dealer X sells the table from Meerut to a consumer in Agra, in the same state.
The GST is 18%, comprising 9% CGST and 9% SGST.
The table is sold at Rs 12000 real price , and this happens within the UP state.
Therefore, the GST is 18% of the 12000
(12000 × 18) ÷ 100 = 2160
(i) IGST is negligible.
(ii) The CGST will be 9% of 12000
(12000 × 9) ÷ 100 = 1080 Ans.
(iii) The SGST will be 9% of 12000
(12000 × 9) ÷ 100 = 1080 Ans.
Que-2: A wholesaler A sells a machine to a retailer B for Rs5000 and the retailer B sells it to a consumer at a profit of Rs1000. If the GST rate is 12%, calculate the tax liability of the retailer B.
Solution- As, wholesaler A sells machine to retailer B for Rs 5000
So, Cost price for retailer B = Rs 5000
Again
The retailer B sells it to a consumer at a profit of Rs 1000
So, Cost price for customer = actual amount + profit amount
i.e Cost price for customer = Rs 5000 + Rs 1000
= Rs 6000
Now,
The GST tax percentage = 12%
So, The GST amount = 12% of cost price for customer
= 12 % × Rs 6000
= 12/100 x 6000
= Rs 720
So, The GST amount = Rs 720 Ans.
Que-3: A microwave oven having a marked price of Rs22000 was sold by a dealer in Patna (Bihar) to a consumer in Gaya (Bihar) at a discount of 25%. If the rate of GST is 18%, calculate the IGST,CGST and SGST charged from the consumer. Also, determine the total amount of bill.
Solution- marked price = ₹22000
discount rate = 25%
discount amount = 25%×22000
= ₹5500
therefore, new amount
₹22000 – ₹5500
= ₹ 16500.
GST rate = 18%, CGST = 9%, SGST = 9%
IGST = Nil.
CGST = 9% of ₹16500
= ₹1485 Ans.
SGST = 9% of ₹16500
= ₹1485 Ans.
Bill amount = ₹1485+₹1485+₹16500
= ₹ 19470 Ans.
Que-4: A dealer in Mumbai sold a telescope to an end-user in Bangalore. The marked price of the telescope was Rs25000 and a dealer offered a discount of 20%. If the rate of GST is 28%, calculate the IGST,CGST and SGST charged from the end-user. Also, determine the total amount of bill.
Solution- M.P = 25000
DISCOUNT AMOUNT = 20%×25000
= 5000
THEREFORE NEW ACCOUNT = 25000-5000
= 20,000
GST RATE = 28%
NOW , IGST = 28%OF 20,000
IGST = 5,600 Ans.
CGST= 0
SGST = 0
THE AMOUNT BILL = 20,000+5,600
= 25,600 Ans.
Que-5: A dealer purchased a music system from the manufacturing company for Rs25000 and sold it to a consumer at a profit of 20%. If the rate of GST is 18%, calculate
(i) the amount of Input CGST and Input SGST for the dealer
(ii) the amount of GST payable by dealer to the Government
(iii) the amount that the consumer has to pay for the music system
[Assume that all transaction take place in the same state].
Solution- It is given that the price of the music system is Rs. 25000.
The cost price (CP) = Rs. 25000
His percentage profit is 20%. So, the profit will be:
Profit (P) = 20% of CP
= 20% of 25000
= 20/100 × 25000
= Rs. 5000
The selling price (SP) of the instrument is the sum of cost price and the profit dealer gained.
SP = CP + P
Substituting the values, we get:
SP = 25000 + 5000
SP = Rs. 3000
The rate of GST is given to be 18%.
i) The CGST and SGST input amounts for the dealer and their rates (R) are equal to half the rate for GST.
⇒ R = 1/2 × 18% ⇒ R = 9%
These taxes are applied on the selling price of the commodity, the amount is given as:
⇒ A = 9/100 × 30000 = 2700
As the amount for both CGST and SGST are equal, we have:
CGST = SGST = A
CGST = SGST = Rs. 2700
Therefore, the amounts of input CGST and input SGST for the dealer are Rs. 2700 each.
ii) GST is the sum of both CGST and SGST
GST = CGST + SGST
GST = 2700 + 2700
GST = Rs. 5400
Therefore, the amount of GST payable by dealer to the Government is Rs. 5400
iii) The amount consumers need to pay is the GST over the selling price.
Amount = SP + GST
Amount = 30000 + 5400
Amount = Rs. 35400
Que-6: A registered computer engineer provides computer maintenance services to five different companies. He offers different discounts to different companies depending upon their payment terms.
Solution- GST = 18%
C1 = Payment term = Rs8200
Discount = 8200 x (30/100) = Rs2460
Payment = 8200 – 2460 = Rs5740
GST1 = 5740 x (18/100) = Rs1033.2
C2 = Payment term = Rs12100
Discount = 12100 x (25/100) = Rs3025
Payment = 12100 – 3025 = Rs9075
GST2 = 9075 x (18/100) = Rs1633.5
C3 = Payment term = Rs13600
Discount = 13600 x (20/100) = Rs2720
Payment = 13600 – 2720 = Rs10880
GST3 = 10880 x (18/100) = Rs1958.4
C4 = Payment term = Rs8000
Discount = 8000 x (15/100) = Rs1200
Payment = 8000 – 1200 = Rs6800
GST4 = 6800 x (18/100) = Rs1224
C5 = Payment term = Rs12500
Discount = 12500 x (10/100) = Rs1250
Payment = 12500 – 1250 = Rs11250
GST5 = 11500 x (18/100) = Rs2025
Output GST = GST1 + GST2 + GST3 + GST4 + GST5
= 1033.2 + 1633.50 + 1958.4 + 1224 + 2025
Output GST = Rs7874.10 Ans.
Que-7: Mr. Kumar a refrigerator dealer purchased goods worth Rs40000 from a dealer (within the same state). If the rate of GST is 18%,
(i) Calculate the input CGST and the input SGST
(ii) If he sold these goods to Mr. Dev (within the state) for Rs50000, calculate Mr. Kumar’s output CGST and output SGST
(iii) Calculate the CGST and SGST payable by Mr. Kumar
Solution- Since the dealings are taking place within the state, thus
CGST = SGST = 1/2 × GST
(i) Rate of GST = 18%
Hence, CGST = SGST = 9%
S.P. of goods for a dealer = ` 40,000
CGST = 9% of 40,000
= 9/100 × 50,000
= 3600
SGST = 9% of 40,000
= 9/100 × 40,000
= 3600
Hence, Input CGST = Input SGST Rs. 3600 Ans.
(ii) S.P. of goods for Mr. Kumar = ` 50,000
CGST = 9% of 40,000
= 9/100 × 50,000
= 4500
SGST = 9% of 50,000
= 9/100 × 40,000
= 4500
Hence, Output CGST = Output SGST Rs. 4500 Ans.
(iii) CGST payable the government = Output CGST – Input CGST
= ` 4500 – ` 3600 = ` 900
SGST payable to the government = Output SGST – Input SGST
= ` 4500 – ` 3600 = ` 900 Ans.
Que-8: A shopkeeper buys a machine at a discount of 20% from the wholesaler. The printed price of the machine is Rs16000 and the rate of GST is 8%. The shopkeeper sells it to the consumer at the printed price. Calculate (i) the price at which the machine is bought by the consumer
(ii) the CGST and the SGST payable by the shopkeeper to the Government assuming that all the transactions were intrastate.
Solution- (i) The price at which the shopkeeper bought the machine from the wholesaler after a 20% discount is:
Discount = 20% of 16000 = (20/100)*16000 = 3200
Price after discount = 16000 – 3200 = 12800
Now, the shopkeeper sells the machine to the consumer at the printed price of 16000. However, since the price at which the shopkeeper bought the machine is 12800, the profit made by the shopkeeper is:
Profit = 16000 – 12800 = 3200
Therefore, the price at which the machine is bought by the consumer is:
Price = 16000 + 8% of 16000 = 16000 + (8/100)*16000 = 17280 Ans.
(ii) The CGST and SGST payable by the shopkeeper to the government are calculated as follows:
The GST rate is 8%, and the machine is sold within the state, so the CGST and SGST rates are each 4%.
The GST amount payable by the shopkeeper is:
GST amount = 8% of 16000 = (8/100)*16000 = 1280
The CGST and SGST amount payable by the shopkeeper is half of the GST amount each:
CGST amount = SGST amount = (4/100)*16000 = 640
Therefore, the CGST and SGST payable by the shopkeeper to the government are both Rs. 640.
Que-9: A wholesaler buys a machine from the manufacturer for Rs25000. He marks the price of the machine 20% above his cost price and sell it to a retailer at 10% discount on the marked price. If the rate of GST is 18% and assuming that all transaction occur within the same state, calculate
(i) the marked price of the machine
(ii) retailers cost price inclusive of tax
(iii) the CGST and SGST payable by the wholesaler to the Government.
Solution- (i) A wholesaler buys a m/c from manufacture for Rs.25,000
i.e, cp of m/c for wholesaler is Rs.25,000
Marked price of m/c is 25000 + 25000 * 20/100
= 25000+5000
= Rs 30,000 Ans.
(ii) Discount=10%
Cp of m/c for retailer = 30,000 – 10/100 * 30,000
= 30,000-3000
= Rs.27000
Retailers cp inclusive GST=27000+27000*18/100
= 27000+4860
= 31860 Ans.
(iii) For wholesaler
C.P = Rs 25000
S.P = Rs 27000
Profit = S.P. – C.P. = Rs (27000 – 25000) = Rs 2000
VAT paid by wholesale = 9/100 x 2000
= 180 Ans.
Que-10: A manufacturer sells a dish washer to a wholesaler for Rs18000. The wholesaler sell it to a dealer at a profit of Rs1500 and the dealer sell it to a consumer at a profit of Rs2500. If the rate of GST is 12% and assuming that all transaction occur within the same state, calculate
(i) the total amount of GST received by the central and the state government on the sale of the dish washer from the manufacturer to the consumer (ii) the amount paid by the consumer for the dish washer.
Solution- A manufacturer sells a dish washer to a wholesaler for Rs 18000
The wholesaler sells it to a dealer at a profit of Rs 1500
The dealer sells it to a consumer at a profit of Rs 2500
The rate of GST = 12%
The amount paid by dealer for dish = Rs 18000 + Rs 1500 = Rs 19500
The amount paid by consumer for dish = Rs 19500 + Rs 2500 = Rs 22000
(i) SGST = CGST amount = 6% of Rs 22000
= (6/100) x 22000 = 1320 Ans.
(ii) The Amount paid by consume for the dish washer is Rs 22000 + 1320 + 1320 = Rs 24640.
Que-11: A shopkeeper bought an air conditioner at a discount of 20% from a wholesaler, the printed price of the air conditioner being Rs 28000. The shopkeeper sells it to a consumer at a discount of 10% on the printed price. If the GST rate is 18%, find
(i) the CGST and the SGST payable by the shopkeeper to the Government
(ii) the total amount paid by the consumer for the air conditioner.
Solution- GST = 18%
CGST = SGST = 1/2 GST = 1/2 x 18% = 9%
Marks price of a air conditioner = Rs. 28000
Discount = 20% of 28,000 = Rs. 5,600
S.P. of the air conditioner for wholesaler = Rs. 28,000 – Discount = 28,000 – 5,600 = Rs. 22,400
CGST = 9% of Rs. 22,400 = 9/100 x 22,400 = Rs. 2016
and SGST = 9% of Rs. 22,400 = Rs. 2016
The shopkeeper sells it to a consumer at a discount of 10% on the printed price.
Therefore, S.P. of the machine for shopkeeper = Rs. 28,000 – 10% of 28000 = 28000 – 2800
= Rs. 25200
Therefore, CGST = 9% of 25200 = 9/100 x 25200 = Rs. 2268
and SGST = 9% of 25200 = Rs. 2268
(i) CGST payable by the shopkeeper to the government = Output CGST – Input CGST = 2268 – 2016 = Rs. 252 Ans.
and SGST payable by the shopkeeper to the government = Output SGST – Input SGST = 2268 – 2016 = Rs. 252 Ans.
(ii) Total amount paid by the retailer = S.P. of the machine + CGST + SGST = 25200 + 2268 + 2268 = Rs. 29736 Ans.
Que-12: A dealer in Delhi supplied several items to another dealer in Delhi and these items fall into different GST slabs. Find the total amount of bill if the details of the supplied items are as given below :
Solution- M.P. for A = 100 x 40 = Rs4000 , Discount = 15% , GST = 8%
M.P. for B = 50 x 80 = Rs4000 , Discount = 20% , GST = 12%
M.P. for C = 150 x 40 = Rs6000 , Discount = 10% , GST = 18%
M.P. for D = 160 x 40 = Rs8000 , Discount = 5% , GST = 5%
S.P. for A = 4000 x (15/100) = Rs600 = 4000 – 600 = Rs3400
S.P. for B = 4000 x (20/100) = Rs800 = 4000 – 800 = Rs3200
S.P. for C = 6000 x (10/100) = Rs600 = 6000 – 600 = Rs5400
S.P. for D = 8000 x (5/100) = Rs400 = 8000 – 400 = Rs7600
Price including GST for A = 3400 x (8/100) = 272 + 3400 = Rs3672
Price including GST for B = 3200 x (12/100) = 384 + 3200 = Rs3584
Price including GST for C = 5400 x (18/100) = 972 + 5400 = Rs6372
Price including GST for D = 7600 x (5/100) = 380 + 7600 = Rs7980
∴ Total bill amount = 3672 + 3584 + 6372 + 7980
= Rs21608 Ans.
Que-13: A cycle manufacturer in Ghaziabad (UP) sold a cycle to dealer in Agra (UP) for Rs16000. This cycle was then sold to a dealer in Ujjain (MP) for Rs17500. If the GST rate for the cycle is 12%, calculate
(i) the net GST payable at Agra
(ii) input Tax Credit for the dealer in Ujjain.
Solution- Selling Price (From Ghaziabad to Agra) = 16000
GST% = 12%
⇒ GST amount = (12/100)×16000 = Rs1920
The selling price of the cycle which was sold by the manufacturer in Agra to a dealer in
Ujjain is Rs 17500
⇒ GST amount = (12/100)×17500 = 2100
Net GST payable at Agra = 2100−1920
(i) Net GST payable at Agra = Rs.180 Ans.
(ii) Input Tax Credit for the dealer in Ujjain is Rs.2100 Ans.
Que-14: In a GST chain, a dealer Mr. Shah purchase an article for Rs50000 and supplies it to another dealer Mr. Paresh at a profit of Rs6000. Mr. Paresh sells it to a consumer Mrs. Gupta at a profit of Rs4000. If the rate of GST is 18% and if all transactions were intrastate, calculate
(i) ITC for Mr. Shah (ii) Input tax payable by Mr. Paresh (iii) Total cost price of the article for Mrs. Gupta (iv) Output GST for Mrs. Gupta.
Solution- (i) ITC for Mr. Shah: The GST paid by Mr. Shah on the purchase = 18% of Rs. 50,000 = Rs. 9,000 Ans.
(ii) Input tax by Mr. Paresh: The GST payable by Mr. Paresh on his purchase = 18% of Rs. 60,000 = Rs. 10,800 Ans.
(iii) Total cost price of the article for Mrs. Gupta is Rs 60000+10800 = 70800 Ans.
(iv) Output GST for Mrs. Gupta is negligible.
Que-15: A registered dealer M/s Aniket and Sons Ltd. purchased goods for Rs2400000 and sold them for Rs2750000, within the state. If the GST rate is 18%, find the net CGST and SGST payable by the dealer.
Solution- C.P. for dealer = Rs2400000
S.P. for dealer = Rs2750000
GST = 18%
CGST for dealer C.P. = 2400000 x (9/100)
= Rs216000
SGST for dealer C.P. = 2400000 x (9/100)
= Rs216000
CGST for dealer S.P. = 2750000 x (9/100)
= Rs247500
SGST for dealer S.P. = 2750000 x (9/100)
= Rs247500
Net CGST = SGST = GST for dealer S.P. – GST for dealer C.P.
= 247500 – 216000
= Rs31500 Ans.
Que-16: Mr. Batra a registered dealer in Hisar (Haryana) purchased blankets worth Rs200000. He sold 50% of these blankets to a dealer in Panipat (Haryana) for Rs130000 and the rest of the goods remain in his stock. If the GST rate is 5%, find the excess credit of CGST and SGST to be carried forward.
Solution- C.P. for Mr. Batra = Rs200000
S.P. for Mr. Batra = Rs130000
GST = 5%
CGST = SGST for C.P. of MR. Batra = 200000 x (2.5/100)
= Rs5000
CGST = SGST for S.P. of MR. Batra = 130000 x (2.5/100)
= Rs3250
Excess credit of CGST = SGST = CGST/SGST for C.P – CGST/SGST for S.P.
= 5000 – 3250
= Rs1750 Ans.
Que-17: A wrist watch was sold by a wholesaler from Mumbai (Maharashtra) to a dealer in Indore (MP) for Rs22000. The dealer in Indore sold it to an end-user in Gwalior (MP) at a profit of Rs5000. If the rate of GST is 18%, calculate
(i) the net IGST, CGST and SGST payable by the dealer in Indore
(ii) the cost price of the watch for the end-user.
Solution- S.P. of wholesaler for interstate = Rs22000
S..P. of dealer for intrastate = Rs27000
GST = 18%
(i) Input IGST = 22000 x (18/100)
= Rs3960
Output IGST = 27000 x (18/100)
= Rs4860
Net IGST payable by dealer = Output – Input
= 4860 – 3960
= Rs900 Ans.
CGST = SGST = Rs0 [∴ because the transaction is interstate]
(ii) Price including GST for user = 27000 x (18/100) = 4860
= Rs27000 + Rs4860 = Rs31860 Ans.
Que-18: A wholesaler of clocks in Jaipur (Rajasthan) purchased a vintage clock for Rs2000 and supplied it to a dealer in Ratlam (MP) for Rs2400. This clock was sold by the Ratlam dealer to an end-user in Delhi for Rs3000. If the rate of GST is 18%, calculate :
(i) the net IGST,CGST and SGST payable by Ratlam dealer
(ii) the total cost of the clock for the end-user in Delhi
Solution- A wholesaler of clocks in Jaipur (Rajasthan) purchased a vintage clock for 2000 supplied it to a dealer in Ratlam (MP) for 2400
Interstate transaction
IGST = 18%
IGST = (18/100) 2400
= 432 Rs
This clock was sold by the Ratlam dealer to an end-user in Delhi for 3000.
again Interstate transaction
=> IGST = (18/100)3000
= Rs 540
(i) Net IGST to be paid by Ratlam Dealer = 540 – 432
= Rs 108 Ans.
CGST & SGST not applicable
(ii) Amount Paid by End user = 3000 + 540 = Rs 3540 Ans.
Que-19: A registered dealer purchased garments worth Rs25000 from a manufacturer in the same state. The values of his supplies in interstate transactions was Rs30000. He sold the remaining stock for for Rs260000 within the state. Find the net IGST, CGST and SGST payable by him, if the GST rate is 12%.
Solution- Available input credit is CGST- (250000*6%) and SGST- (250000*6%)
And output tax liability is IGST- (30000*12%) CGST- (260000*6%) AND SGST- (260000*6%)
THEREFORE PAYABLE IS
IGST-3600 Ans.
CGST-600 (15600-15000) Ans.
SGST-600 (15600-15000) Ans.
Que-20: A furniture dealer in Delhi supplied goods worth Rs450000 to a dealer in Chennai and sold goods worth Rs600000 in retail within Delhi. The total value of his receipts was Rs800000. If he purchases his entire stocks from a manufacturer in Delhi, then find the net IGST,CGST and SGST payable by him. The rate of GST is 12%.
Solution- transaction from a dealer in Chennai to the furniture dealer (interstate between Chennai and Delhi = (12/100) * 450000 = 54000
transaction between furniture dealer and retailer (intrastate transaction within Delhi)
= CGST = (6/100) * 600000 = 36000
SGST = (6/100) * 600000 = 36000
HIS RECEIPT IS WORTH RS 800000
SO ITC = (6/100) * 800000 = 48000
SO NET CGST = 48000-36000 = 12000
NET SGST = 48000-36000 = 12000
TOTAL = 24000
TOTAL IGST = RS 54000
NET TAX PAYABLE = 54000-24000 = 30000
Que-21: A dealer supplied goods/services worth Rs20000 in interstate transactions and worth another Rs3000 in transaction within the state. The total value of his receipt of goods/services within the state was Rs18000. Find the net IGST,CGST and SGST payable by the dealer, if the rate of GST is 18%.
Solution- Good worth of dealer = Rs20000
Another worth = Rs3000
Total value of his receipt of goods = Rs18000
GST = 18%
Input amount = 20000 + 3000
= Rs23000
Output amount = Rs18000
Input GST = 23000 x (18/100)
= Rs4140
Output GST = 18000 x (18/100)
= Rs3240
Payable GST = Input GST – Output GST
= 4140 – 3240 = Rs900
IGST = Rs900
CGST = SGST = Rs0 [∴ because the transaction is interstate]
Que-22: A dealer supplied electrical items Rs1700000 in interstate transactions and worth another Rs300000 in transaction within the state. The total value of his receipt of goods in interstate transaction was Rs1500000. If the rate of GST is 18%, calculate the net IGST,CGST and SGST payable by the dealer.
Solution- S.P. of dealer in interstate = Rs1700000
S.P. of dealer in intrastate = Rs300000
Value of his receipt = Rs1500000
GST = 18%
Input IGST = 1500000 x (18/100)
= Rs270000
Output IGST = 1700000 x (18/100)
= Rs306000
IGST to be paid = 306000 – 270000
IGST = Rs36000 Ans.
CGST = SGST = 300000 x (9/100)
CGST = SGST = Rs27000 Ans.
Que-23: A dealer supplied automobile spare parts worth Rs700000 in interstate transactions and worth another Rs500000 in transactions within the state. The total value of his receipts of spare parts in interstate transactions was Rs1100000. Find the net IGST,CGST and SGST payable by the him, if the rate of GST is 28%.
Solution- Automobile worth in interstate = Rs700000
Automobile worth within the state = Rs500000
Total value of receipt Automobile = Rs1100000
GST = 28%
Input amount= 700000 + 500000
= Rs1200000
Output amount = Rs1100000
Input GST = 1200000 x (28/100)
= Rs336000
Output GST = 1100000 x (28/100)
= Rs308000
Payable CGST by dealer = Input – Output
= 336000 – 308000
= Rs28000
Net IGST = Rs0 Ans.
Net CGST = Rs0 Ans.
CGST payable by dealer = Rs28000 Ans.
Que-24: A manufacturing company in Faridabad (Haryana) marks a machine at Rs240000. It sells a machine to a dealer in Delhi at a discount of 25% on the marked price. The dealer sells it to a consumer in Kerala at a discount of 10% on the marked price. If the rate of GST is 12%, the net IGST,CGST and SGST payable by the dealer.
Solution- M.P. = Rs240000
S.P. of manufacturer = 240000 x (25/100) = 60000
= 240000 – 60000 = Rs180000
S.P. of dealer = 240000 x (10/100) = 24000
= 240000 – 24000 = Rs216000
GST = 12%
Input GST = 180000 x (12/100)
= Rs21600
Output GST = 216000 x (12/100)
= Rs25920
Net IGST payable by dealer = Output – Input
= 25920 – 21600 = Rs4320
Net IGST = Rs4320
Net CGST = Rs0 [∴because whole transaction is interstate]
Net SGST = Rs0 [∴because whole transaction is interstate]
–: End of GST RS Aggarwal Class 10 Exe-1 Goyal Brothers Prakashan ICSE Foundation Maths Solutions :–
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