For a dealer A, the list price of an article is Rs. 9000, which he sells to dealer B at some lower price. Further, dealer B sells the same article to a customer at its list price. If the rate of GST is 18% and dealer B paid a tax, under GST, equal to Rs. 324 to the government, find the amount (inclusive of GST) paid by dealer B.

Let seller \[A\]offer to vendor \[B\text{ }at\text{ }Rs.\text{ }x\]lower cost.

Then, at that point, from the inquiry,

Net Tax paid by seller B is

\[\begin{array}{*{35}{l}}

\Rightarrow Output\text{ }chargeInput\text{ }Tax\text{ }=\text{ }Rs.\text{ }324  \\

\Rightarrow 18percent\text{ }of\text{ }900018percent\text{ }of\text{ }\left( 9000x \right)\text{ }=\text{ }324  \\

\Rightarrow 16201620\text{ }+\text{ }18percent\text{ }of\text{ }x\text{ }=\text{ }324  \\

\Rightarrow 18percent\text{ }of\text{ }x\text{ }=\text{ }324  \\

\Rightarrow x\text{ }=\text{ }1800  \\

\end{array}\]

In this manner, the selling cost of \[B\text{ }=\text{ }9000\text{ }-\text{ }1800\text{ }=\text{ }Rs.\text{ }7200\]

Also,

The sum (comprehensive of GST) paid by seller B

\[\begin{array}{*{35}{l}}

=\text{ }7200\text{ }+\text{ }18percent\text{ }of\text{ }7200  \\

=\text{ }7200\text{ }+\text{ }1296  \\

=\text{ }Rs.\text{ }8496  \\

\end{array}\]