It is a case of intra-state transaction of goods and services.
\[SGST\text{ }=\text{ }CGST\text{ }=\text{ }{\scriptscriptstyle 1\!/\!{ }_2}\text{ }GST\]
According to ques,:
Printed price of a camera
\[=\text{ }Rs.~1600\]
Rate of discount
\[=\text{ }20%\]
CP of camera for shopkeeper
= printed price – Discount
\[=\text{ }Rs.\text{ }1600\text{ }\text{ }20%\text{ }of\text{ }Rs.\text{ }1600\]
\[=\text{ }Rs.\text{ }1600\text{ }\text{ }\left( 20/100 \right)\text{ }\times \text{ }1600\]
or,
\[=\text{ }Rs.\text{ }1600\text{ }\text{ }Rs.\text{ }320\]
\[=\text{ }Rs.\text{ }1280\]
It is given that, rate of GST
\[=\text{ }12%\]
Amount of GST paid by the shopkeeper to the wholesaler,
\[CGST\text{ }=\text{ }SGST\]
\[=\text{ }6%\text{ }of\text{ }Rs.\text{ }1280\]
\[=\text{ }\left( 6/100 \right)\text{ }\times \text{ }1280\]
or,
\[=\text{ }Rs.\text{ }76.80\]
(i) GST paid by the shopkeeper to the Central Government
CGST = SGST
\[=\text{ }6%\text{ }of\text{ }Rs.\text{ }1600\]
\[=\text{ }\left( 6/100 \right)\text{ }\times \text{ }1600\]
or,
\[=\text{ }Rs.\text{ }96\]
GST paid by the shopkeeper to the Central Government
\[=\text{ }Rs.\text{ }96\text{ }\text{ }Rs.\text{ }76.80\text{ }=\text{ }Rs.\text{ }19.20\]
(ii) GST received by the Central Government.
CGST paid by wholesaler + CGST paid by shopkeeper
\[=\text{ }Rs.\text{ }76.80\text{ }+\text{ }Rs.\text{ }19.20\text{ }=\text{ }Rs.\text{ }96\]
(iii) GST received by the State Government.
SGST paid by wholesaler + SGST paid by shopkeeper
\[=\text{ }Rs.\text{ }76.80\text{ }+\text{ }Rs.\text{ }19.20\text{ }=\text{ }Rs.\text{ }96\]
(iv) The amount at which the consumer bought the camera.
Amount paid by consumer for camera
= CP of camera + CGST paid by consumer + SGST paid by consumer
\[=\text{ }Rs.\text{ }1600\text{ }+\text{ }Rs.\text{ }96\text{ }+\text{ }Rs.\text{ }96\]
\[~=\text{ }Rs.\text{ }1792\]