From the following information, compute the SGST/CGST/IGST payable for the month of April, 2018: Amount (₹) (1) Sales of mixers of grinders within the State (taxable value) 2,20,00,000 (2) Sales of mixers of grinders out

Computation of SGST/CGST/IGST payable for the month of April, 2018 S. No. Particulars Amount in ₹ CGST payable ₹ SGST payable ₹ IGST payable ₹ 1 Sales of mixers of grinders within the State (Note 1) 2,20,00,000 19,80,000 19,80,000 2 Sales of mixers of grinders outside the State (Note 1) 1,40,00,000 25,20,000 3 Steel jars supplied free to buyers of mixers as per promotion scheme for sales outside the State (Note 2) 7,00,000 4 Cash incentive given to dealers outside the State for achieving target during the year 2017-18 (Note 3) 3,28,000 5 Supplies of parts made free to fulfill warranty obligations (Note 4) 1,50,000 6 Late payment penalty collected from dealers for delayed payments (intra-State only) (Note 5) 50,000 4,500 4,500 Total tax payable 19,84,500 19,84,500 25,20,000 Notes: GST tax rate on mixers of grinders is assumed to be 18%. Activities without consideration shall be treated as supply for cases covered under Schedule I read with section 7 of the CGST Act, 2017. In this case jars have been supplied free to customers to promote the sale. Hence, not taxable subject to input tax credit on the inward supply of such jars has been blocked as provided under section 17(5)(h) of the CGST Act, 2017. In the absence of prior understanding about the discount (though called incentive), it is not deductible from the value. Moreover incentive is not linked to each invoice. Supplies of parts made free to fulfill warranty obligations are not considered free supplies since the value of supply made earlier includes the charges to be incurred during the warranty period, hence no GST is chargeable on such replacements. Penalty, late fee or interest collected from the recipients is includible in consideration for tax purposes as per the provisions of Section 15(2)(d) of CGST Act, 2017.