Chitra of Udaipur, a registered person under GST law in the state of Rajasthan as per regular scheme, furnishes the following particulars of the Intra-State supplies/transactions (exclusive of GST) entered into during th

Computation of GST Liability of Chitra Sl. No. Particulars of Items Amount (₹) 1 Sale of Plastic Jewellery (Note)* 6,20,000 2 Sale of Electronic Tabs 4,20,000 3 Sale of Dried dates 5,40,000 4 Sale of Chemical Fertilizers 5,80,000 Total value of taxable Supplies 21,60,000 SGST at 6% 1,29,600 CGST at 6% 1,29,600 *Note - Plastic Jewellery are charged @ (6%+6%) since the question has assumed tax rate @ (6%+6%) for all taxable supplies. First Alternate Answer 5(b) Computation of GST Liability of Chitra Sl. No. Particulars of Items Amount (₹) 1 Sale of Plastic Jewellery (Note)* Nil 2 Sale of Electronic Tabs 4,20,000 3 Sale of Dried dates 5,40,000 4 Sale of Chemical Fertilizers 5,80,000 Total value of taxable Supplies 15,40,000 SGST at 6% 92,400 CGST at 6% 92,400 *Note - If Plastic Jewellery is assumed as Plastic Bangles then rate of tax is Nil as Plastic Bangles are exempted under GST, Act, 2017. Second Alternate Answer 5(b) Computation of GST Liability of Chitra Sl. No. Particulars of Items Amount (₹) 1 Sale of Plastic Jewellery (Note)* 6,20,000 2 Sale of Electronic Tabs 4,20,000 3 Sale of Dried dates 5,40,000 4 Sale of Chemical Fertilizers 5,80,000 Total value of taxable Supplies 21,60,000 SGST (Sale of Plastic Jewellery charged @3% and Other sales charged @ 6%) 1,11,000 CGST (Sale of Plastic Jewellery charged @3% and Other sales charged @ 6%) 1,11,000 *Note - If Plastic Jewellery is assumed as Imitation Jewellery then the rate of tax is (3%+3%), as Imitation Jewellery is chargeable at 3% tax under HSN 7117 of Schedule III to Notification No. 1/2017-Central Tax (Rate) dated 28.6.2017 as amended.