GST RS Aggarwal MCQs Class 10 Goyal Brothers Prakashan ICSE Foundation Maths Solutions Ch-1. Step by step solutions of Goods and Service Tax (GST) MCQs questions as latest prescribe guideline for upcoming exam. Visit official Website CISCE for detail information about ICSE Board Class-10.

## GST RS Aggarwal MCQs Class 10 Goyal Brothers Prakashan ICSE Foundation Maths Solutions Ch-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 MCQs Questions |

Edition | 2024-2025 |

**Goods and Service Tax (GST) MCQs Question with Solutions**

( GST RS Aggarwal MCQs Class 10 Goyal Brothers Prakashan ICSE Foundation Maths Solutions Ch-1 )

**Page- 15,16**

**Multiple Choice Questions :**

**Que-1: The full form of GST is : (a) Government Service Tax (b) Goods and Services Tax (c) Government Sales Tax (d) None of these**

**Solution- ** (b) Goods and Services Tax

**Que-2: IGST is charged on : (a) interstate transaction (b) intrastate transaction (c) both (a) and (b) (d) none of these**

**Solution- **(a) interstate transaction

**Que-3: ITC stands for : (a) Income Tax Calculations (b) Input Tax Credit (c) Instant Tax Credit (d) none of these**

**Solution- ** (b) Input Tax Credit

**Que-4: GST is : (a) a direct tax (b) an indirect tax (c) both (a) and (b), (d) neither (a) and (b)**

**Solution- **(b) an indirect tax

**Reason: **Tax not paid by customer directly to goverment

**Que-5: GST which is collected by the state government for intrastate transaction is known as : (a) CGST (b) SGST (c) IGST (d) All of these **

**Solution- **(b) SGST

**Que-6: The selling price of the shirt excluding GST is Rs800. If the rate of GST is 12%, then the total price of the shirt is : (a) Rs 704 (b) Rs 96 (c) Rs 896 (d) Rs 848**

**Solution- **(c) Rs 896

**Reason: **12% of 800

= (12/100) x 800 = 96

= 800 + 96 = 896.

**Que-7: For a transaction of Rs 80000 in Delhi, if GST rate is 18%, then SGST is : (a) Rs7200 (b) Rs14400 (c) Rs6400 (d) nil**

**Solution-** (a) Rs7200

**Reason: **Given that GST is 18%

So, CGST = 9% and SGST = 9%

The SGST amount would be 80000 * 9% = 7200.

**Que-8: A dealer in Mumbai sold a washing machine to a consumer in Mumbai for Rs18000. If the rate of GST is 18%, then SGST is : (a) 1620 (b) 3240 (c) nil (d) none of these**

**Solution- **(a) 1620

**Reason: **GST % =18%

extra money to paid due to SGST

= 9% of 18000

= (9/100)×18000

= 0.9×18000

= 1620.

**Que-9: The printed price of an article is Rs3080. If the rate of GST is 10%, then the GST charged is : (a) Rs154 (b) Rs308 (c) Rs30.80 (d) Rs15.40**

**Solution- **(b) Rs308

**Reason: **Printed Price = ₹ 3080

Then GST 10% = ₹3080×10100

= ₹ 308

**Que-10: A dealer in Agra bought some goods worth Rs12000. If the rate of GST is 18%, then the amount paid by the dealer is : (a) Rs14000 (b) Rs14160 (c) Rs15000 (d) Rs16180**

**Solution- **(b) Rs14160

**Reason: **GST paid by deal = 18% of 12000

=> [ 18/100 ] × 12000

=> [ 0.18 ] × 12000

=> 2160

Hence, the amount paid by the dealer is

Amount paid = 12000 + 2160 = 14160

Therefore,

The amount paid by the dealer for the goods is 14160.

**Que-11: In a transaction from Delhi to Lucknow, MRP = Rs10000, discount = 10%, GST = 28%. Here IGST is : (a) Rs2520 (b) Rs5040 (c) nil (d) none of these**

**Solution- **(a) Rs2520

**Reason: **IGST = GST

MRP = 10,000 Rs

Discount = (10/100)10000 = 1000 Rs

Price after discount = 10000 – 1000 = 9000 Rs

IGST = GST = (28/100) 9000 = Rs 2520

**Que-12: A refrigerator was sold for Rs15000 under intrastate transaction from station A to station B and the GST rate is 18%. CGST is equal to : (a) Rs1400 (b) Rs1350 (c) Rs1300 (d) Rs2700**

**Solution- **(b) Rs1350

**Reason: **SP of refrigerator = 15000

( GIVEN ) = GST rate = 18%

CGST rate = 9%

15000 × 9/100 = 1350

hence the CGST = 1350.

**Que-13: A consumer bought a T.V. from a dealer at a discount of 20% on the marked price of Rs40000. If the rate of GST is 18%, then the tax paid by the consumer is : (a) Rs5760 (b) Rs2880 (c) nil (d) Rs7200**

**Solution- **(a) Rs5760

**Reason: **The consumer bought a TV from a dealer at a discount of 20% on the marked price of Rs40,000

∴ Selling price of TV

= Rs40,000 x (80/100)

= Rs32,000

The rate of GST is 18%

Hence tax paid by the consumer

= Rs32,000 x (18/100)

= Rs5760.

**Que-14: The marked price of an article is Rs5000. The shopkeeper gives a discount of 10%. If the rate of GST is 12%, then the amount paid by the consumer including GST is : (a) Rs5040 (b) Rs6100 (c) Rs6272 (d) Rs6160**

**Solution- **(a) Rs5040

**Reason: ** Discount = 10% of Rs. 5000 = 0.10 * 5000 = Rs. 500

Discounted Price = Marked Price – Discount = Rs. 5000 – Rs. 500 = Rs. 4500

GST = 12% of Rs. 4500 = 0.12 * 4500 = Rs. 540

Final Amount = Discounted Price + GST = Rs. 4500 + Rs. 540 = Rs. 5040.

**Que-15: Goods from Delhi are sold to Ranchi (Jharkhand) for Rs20000 and then from Ranchi to Cuttack (Odisha). If the rate of GST is 18%, and the profit made at Ranchi is Rs5000, then :**

**(i) the net GST payable by the dealer in Ranchi is : **(a) Rs1000 (b) Rs900 (c) Rs850 (d) Rs875

**(ii) the costs of goods at Cuttack is : **(a) Rs26250 (b) Rs27800 (c) Rs29500 (d) Rs31200

**Solution- **(i) (b) Rs900 (ii) (c) Rs29500

** Reason: **(i) GST = (Total value of goods * GST rate) / 100

= (Rs 25,000 * 18) / 100

= Rs 4,500

Input Tax Credit = GST paid on purchase

= (Cost of goods purchased * GST rate) / 100

= (Rs 20,000 * 18) / 100

= Rs 3,600

Net GST payable = Output tax – Input tax credit

= Rs 4,500 – Rs 3,600

= Rs 900.

(ii) Total cost in Ranchi = Cost from Delhi + Profit

Total cost in Ranchi = Rs. 20,000 + Rs. 5,000

Total cost in Ranchi = Rs. 25,000

GST amount in Ranchi = (Total cost in Ranchi) * (GST rate)

GST amount in Ranchi = Rs. 25,000 * 0.18

GST amount in Ranchi = Rs. 4,500

Total amount in Ranchi = Total cost in Ranchi + GST amount

Total amount in Ranchi = Rs. 25,000 + Rs. 4,500

Total amount in Ranchi = Rs. 29,500.

**Que-16: A shopkeeper bought an article from a dealer at Rs1000. He sold it to the customer at Rs1200. If the rate of GST is 12%,then : **

**(i) GST payable by dealer is : **(a) Rs120 (b) Rs240 (c) Rs144 (d) Rs288

**(ii) The amount paid by the customer to buy the item is : **(a) Rs1200 (b) Rs1300 (c) Rs1344 (d) Rs1350

**Solution- **(i) (a) Rs120 (ii) (c) Rs1344

**Reason: **(i) A shopkeeper bought an article from a dealer at 1000.

Hence Dealer sold the Product = Rs 1000

GST = (12/100) 1000 = Rs 120

GST Paid by Dealer =** Rs 120.**

(ii) Shopkeeper Sold for Rs 1200

GST = (12/100)1200 = Rs 144

the amount paid by the customer is

= 1200 + 144 = Rs1344.

**Que-17: Three friends A,B and C live in Delhi. A sells medicine worth Rs50000 to B, B sells the same medicine to C at a profit of Rs6000. If the rate of GST is 12%, then :**

**(i) SGST paid by B is** : (a) Rs300 (b) Rs360 (c) Rs400 (d) Rs425

**(ii) Total CGST is :** (a) Rs2600 (b) Rs2700 (c) Rs3360 (d) Rs3500

**Solution- **(i) (b) Rs360 (ii) (c) Rs3360

**Reason: **(i) SP of article by A = Rs. 50,000

SGST = 6% of 50,000 = (50000 * 6)/100 = Rs.3000 .

CP of article for B = Rs. 50,000

profit = Rs. 6000.

SP of article by B = 50,000 + 6000 = Rs. 56,000.

SGST Paid by B = 6% of 56,000 = (56000 * 6)/100 = Rs.3360 .

SGST paid by B is

= 3360 – 3000

= 360.

(ii) Total CGST = 6% of 56,000

= (56000 * 6)/100

= Rs.3360 .

**Que-18: Mr. Gupta wanted to book a semidelux room in hotel for Rs750. Since semidelux room was not available, he books a delux room for Rs1400. If GST for a room below Rs1000 is 18% and GST for a room above Rs1000 is 28%, then :**

**(i) The amount paid by the Mr. Gupta for the delux room is : **(a) Rs1700 (b) Rs1792 (c) Rs1800 (d) Rs1850

**(ii) The extra GST Mr. Gupta paid for the delux room is : **(a) Rs257 (b) Rs280 (c) Rs300 (d) Rs425

**Solution- **(i) (b) Rs1792 (ii) (a) Rs257

**Reason: **(i) GST amount for the deluxe room = 28% of Rs. 1400

= Rs. (0.28 * 1400)

= Rs. 392

Total amount paid = Room price + GST amount

= Rs. 1400 + Rs. 392

= Rs. 1792.

(ii) GST He would have paid for semidelux room

(18/100)×750

= (18/10)×75

= (18/2)×15

= 9×15

= 135

GST He would pay for deluxe room

(28/100)×1400

= 28×14

= 392

to find extra GST He would pay

= 392 – 135

= 257.

**Que-19: A dealer purchased a music system from the manufacturing company for Rs25000 and sold it to a consumer in the same city at a profit of 20%. If the rate of GST is 18%, then :**

**(i) the amount of input CGST for the dealer is : **(a) Rs2250 (b) Rs4500 (c) Rs5000 (d) nil

**(ii) the amount of GST payable by the dealer to the Government is :** (a) Rs2250 (b) Rs900 (c) Rs450 (d) nil

**(iii) the amount that the consumer has to pay for the music system is : **(a) Rs30000 (b) Rs32700 (c) Rs35400 (d) Rs36000

**Solution- **(i) (a) Rs2250 (ii) (b) Rs900 (iii) (c) Rs35400

**Reason: **(i) C.P. of dealer is 25000

GST is 18%

CGST is 9% of 25000

= 25000 x (9/100)

= 2250.

(ii) The cost price (CP) = Rs. 25000

His percentage profit is 20%. So, the profit will be:

Profit (P) = 20% of CP

= 20% of 25000

=20100×25000

= Rs. 5000

SP = 25000 + 5000

SP = Rs. 30000.

GST is 18% of 30000

= (18/100) x 30000

= 5400

GST of dealer is 4500

GST paid to Government is

= 5400 – 4500

= 900.

(iii) The amount consumers need to pay is the GST over the selling price.

Amount = SP + GST

Amount = 30000 + 5400

Amount = Rs. 35400

Therefore, the amount that the consumer has to pay for the music system is Rs. 35400

— : End of GST RS Aggarwal MCQs Class 10 Goyal Brothers Prakashan ICSE Foundation Maths Ch-1 solutions : —

Return to :– ** RS Aggarwal ICSE Class 10 Solutions Goyal Brothers**

Thanks

Please, Share with your friends