From the inquiry, we have
For the vendor \[X\](intra-state exchange)
The \[SP\text{ }=\text{ }Rs.\text{ }50,000\]
For the vendor \[Y\](intra-state exchange)
\[\begin{array}{*{35}{l}}
CP\text{ }=\text{ }Rs.\text{ }50,000 \\
CGST\text{ }=\text{ }14percent\text{ }of\text{ }50,000\text{ }=\text{ }Rs.\text{ }7,000 \\
SGST\text{ }=\text{ }14percent\text{ }of\text{ }50,000\text{ }=\text{ }Rs.\text{ }7,000 \\
\end{array}\]
In this way, the information charge for seller \[Y\text{ }=\text{ }Rs.\text{ }14,000\]
\[\begin{array}{*{35}{l}}
Benefit\text{ }=\text{ }Rs.\text{ }20,000 \\
SP\text{ }=\text{ }Rs.\text{ }70,000 \\
\end{array}\]
For the vendor Z (between state exchange)
\[\begin{array}{*{35}{l}}
CP\text{ }=\text{ }Rs.\text{ }70,000 \\
IGST\text{ }=\text{ }28\text{ }%\text{ }of\text{ }Rs.\text{ }70,000\text{ }=\text{ }28/100\text{ }x\text{ }70,000\text{ }=\text{ }Rs.\text{ }19,600 \\
\end{array}\]
Hence, the information charge \[=\text{ }Rs.\text{ }19,600\]which turns into the yield charge for vendor \[Y.\]
Presently,
The net GST payable for \[Y\]will be
\[\begin{array}{*{35}{l}}
=\text{ }Output\text{ }charge\text{ }for\text{ }Y\text{ }-\text{ }Input\text{ }charge\text{ }for\text{ }Y \\
=\text{ }19,600\text{ }-\text{ }14,000 \\
=\text{ }Rs.\text{ }5600 \\
\end{array}\]