ICSE Class 10

General instructions: Answer all questions. Marks are shown in brackets [ ].

Objective

1. 1.
   The table below lists various items along with their prices. The GST rates for different categories are: Toiletries & Cosmetics (18%), Automobiles (28%), Dry Fruits (5%), Edible Oils (5%), Processed food (12%), and Spices (5%). Calculate the amount of GST (in ₹) for the item 'Shampoo' priced at ₹300.

   1. A. ₹54
   2. B. ₹30
   3. C. ₹60
   4. D. ₹18
   [1]
2. 2.
   A retailer purchased an item for ₹1500 from a wholesaler and sells it to a customer at 10% profit. The sales are intra-state and the rate of GST is 10%. The amount of GST paid by the customer:

   1. A. ₹15
   2. B. ₹30
   3. C. ₹150
   4. D. ₹165
   [1]
3. 3.
   In intra-state transaction, if the rate of GST is 18%, then the share of central and state governments, respectively are:

   1. A. 10%, 8%
   2. B. 8%, 10%
   3. C. 9%, 9%
   4. D. 11%, 7%
   [1]
4. 4.
   The taxable value of a shirt is ₹850 and the rate of GST is 12%. What is the total price the customer pays for the shirt?

   1. A. ₹850
   2. B. ₹952
   3. C. ₹962
   4. D. ₹1020
   [1]
5. 5.
   If a dealer in supplies goods worth ₹30,000 to another local dealer with a rate of GST 28%, then the tax levied under CGST is:

   1. A. ₹5,600
   2. B. ₹1,400
   3. C. ₹4,200
   4. D. Nil
   [1]
6. 6.
   If a dealer in Mumbai supplies goods worth ₹30,000 to another dealer in Chennai with a rate of GST 12%, then the tax levied is:

   1. A. ₹3,600 IGST
   2. B. ₹1,800 CGST
   3. C. ₹1,800 IGST
   4. D. ₹1,800 SGST
   [1]
7. 7.
   Ramawatar bought three items worth ₹400, ₹500, and ₹700 at discounts of 12%, 15%, and 20% respectively. If the GST rate is 18% on all items, what is the total amount of the bill?

   1. A. ₹1,450.00
   2. B. ₹1,577.66
   3. C. ₹1,600.00
   4. D. ₹1,700.00
   [1]
8. 8.
   Fill in the missing entries for transaction within the same city.

   Listed price	₹1,200
   Discount	20%
   Discount Price	a
   GST	18%
   CGST	b
   SGST	c
   IGST	d

   1. A. $a = ₹960$, $b = c = ₹86.40$, $d = 0$
   2. B. $a = ₹240$, $b = c = ₹21.60$, $d = ₹21.60$
   3. C. $a = ₹960$, $b = c = ₹172.80$, $d = ₹21.60$
   4. D. $a = ₹240$, $b = c = ₹43.20$, $d = 0$
   [1]
9. 9.
   An article is marked at ₹1,000. A dealer sells it at 5% profit. If the rate of GST is 18%, then the total amount paid by a consumer to buy it, is:

   1. A. ₹1,324
   2. B. ₹1,239
   3. C. ₹1,120
   4. D. ₹1,180
   [1]
10. 10.
    Ramesh buys an article marked at ₹5,000 at a discount of 15%, the rate of tax being 18%. What is the amount of GST paid by Ramesh for this purchase?

    1. A. ₹765
    2. B. ₹750
    3. C. ₹825
    4. D. ₹900
    [1]
11. 11.
    Manpreet Gas Agency purchased gas cylinders for industrial use at ₹49,000 and sold them to a local customer for ₹54,000. If the GST rate is 5%, what is the CGST payable for this transaction?

    1. A. ₹100
    2. B. ₹125
    3. C. ₹250
    4. D. ₹500
    [1]
12. 12.
    M/s Sunny Paints sold 4 tins of palm oils with a taxable value of ₹3400 each. If the rate of GST is 28%, what is the amount of CGST charged in the tax invoice?

    1. A. ₹952
    2. B. ₹1904
    3. C. ₹2856
    4. D. ₹3808
    [1]
13. 13.
    For an Intra-state sale, the SGST paid by a dealer to the State government is ₹270. If the marked price of the article is ₹3000, the rate of GST is:

    1. A. 5%
    2. B. 12%
    3. C. 18%
    4. D. 28%
    [1]
14. 14.
    An imported pen is marked at ₹1,500. A dealer sells it at 5% profit. If the rate of GST is 12%, then the total amount paid by a consumer to buy it, is:

    1. A. ₹1,824
    2. B. ₹1,764
    3. C. ₹1,832
    4. D. ₹1,732
    [1]
15. 15.
    Amarjit purchased a washing machine from Rimpy Electronic Goods. The discount of 8% was given on the printed price of ₹42000. The rate of GST charged was 28%. What is the purchase price of the washing machine?

    1. A. ₹45360.00
    2. B. ₹49459.20
    3. C. ₹52000.00
    4. D. ₹55440.00
    [1]
16. 16.
    Raj Electricals gives a discount of 20% on the listed price. The list price of a washing machine is ₹20,000. The tax rate for it is 18%. The total amount a customer has to pay to purchase the article is:

    1. A. ₹22,600
    2. B. ₹17,000
    3. C. ₹18,880
    4. D. ₹25,600
    [1]
17. 17.
    Rashi purchases an article for ₹5310 which includes a discount of 10% on the marked price and 18% GST on the selling price. The marked price of the article is:

    1. A. ₹4,200
    2. B. ₹5,000
    3. C. ₹5,500
    4. D. ₹5,900
    [1]
18. 18.
    The manufacturing cost of an item is ₹800. The manufacturer marked up the price of his items by 60% and then sell them at a discount of 10%. Rate of GST rate on this item is 5%. If a consumer buy 10 such items, then the GST paid by him on the purchased is:

    1. A. ₹348
    2. B. ₹1,169
    3. C. ₹576
    4. D. ₹1,425
    [1]
19. 19.
    Rakhi buy goods worth ₹7,750 from a grocery store. Since, she has a membership card, so she gets a discount of 15% on ₹5,000. If the GST charged is 18%, then the total amount she has to pay for the goods is:

    1. A. ₹8,260
    2. B. ₹7,890
    3. C. ₹6,306
    4. D. ₹7,375
    [1]
20. 20.
    Seema went to a shop to buy a sewing machine worth ₹10,080. The rate of GST is 12%. He asked the shopkeeper to reduce the price of the machine to an extent that she has to pay ₹10,080 inclusive GST. What is the reduced price of the machine?

    1. A. ₹9,250
    2. B. ₹8,800
    3. C. ₹9,000
    4. D. ₹8,500
    [1]