72:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Intra-state sale: how is GST shown on the bill?"}]]}] 73:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"CGST and SGST, each at half the rate."}]]}] 74:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Inter-state sale: how is GST shown on the bill?"}]]}] 75:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"IGST at the full rate."}]]}] 76:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"GST 18% within a state: CGST and SGST rates?"}]]}] 77:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"9% each."}]]}] 78:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"GST 5% within a state: CGST and SGST rates?"}]]}] 79:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"2.5% each."}]]}] 7a:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Who fixes GST rates?"}]]}] 7b:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"The GST Council (Union and state finance ministers); rates are revised from time to time."}]]}] 7c:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Does the total tax change between an intra-state and an inter-state sale at the same rate?"}]]}] 7d:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"No: only the heads (CGST + SGST or IGST) change."}]]}] 7e:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Bill with items at different rates: method?"}]]}] 7f:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Tax each line at its own rate, then add."}]]}] 80:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Picture: a table with two rows, same state and different states. What does it show?"}]]}] 81:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Same state → CGST + SGST at half rates; different states → IGST at the full rate."}]]}] 82:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"On which price is GST charged when a discount is given?"}]]}] 83:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"The selling price after the discount."}]]}] 84:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Amount paid from list price L, discount d%, GST r%?"}]]}] af:Td38,

L\left(1 - \dfrac{d}{100}\right)\left(1 + \dfrac{r}{100}\right)

85:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":["$","span","code-0",{"className":"SmxAaG_mathInline SmxAaG_mathInlineScroll","data-math":"inline","tabIndex":0,"dangerouslySetInnerHTML":{"__html":"$af"}}]}]]}] 86:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"15% off, then 18% GST: overall multiplier?"}]]}] 87:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"0.85 × 1.18 = 1.003 (not 1.03)."}]]}] 88:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Does x% off then x% tax bring the price back to the list price?"}]]}] 89:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"No: it gives (1 − x²/10000) times the list price, slightly less."}]]}] 8a:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Taxable value means?"}]]}] 8b:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"The price after any discount, before tax."}]]}] 8c:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Input tax?"}]]}] 8d:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"GST a dealer pays on its purchases."}]]}] 8e:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Output tax?"}]]}] 8f:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"GST a dealer collects on its sales."}]]}] 90:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Net GST payable by a dealer?"}]]}] 91:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Output tax − input tax (input tax credit)."}]]}] 92:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Same rate r% on buying and selling: net GST?"}]]}] 93:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"r% of (selling price − purchase price)."}]]}] 94:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Input tax of the first seller in a chain?"}]]}] 95:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Zero: it pays the full GST on its price."}]]}] 96:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Total GST received by the government along a chain (one rate)?"}]]}] 97:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"The GST on the final sale, borne by the consumer."}]]}] 98:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Can a consumer claim input tax credit?"}]]}] 99:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"No: the consumer is at the end of the chain and bears the tax."}]]}] 9a:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Profit percent with GST: on which prices?"}]]}] 9b:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Prices before tax; GST is passed on, not earned."}]]}] 9c:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Dealer sells at a loss (same rate): net GST?"}]]}] 9d:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Negative: nothing payable; the difference stays as credit."}]]}] 9e:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Inter-state sale after an intra-state purchase: IGST payable?"}]]}] 9f:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Output IGST − input CGST − input SGST."}]]}] a0:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Picture: four bars, three small payments and one tall bar. What does it show?"}]]}] a1:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"The dealers’ payments add up to the consumer’s tax."}]]}] a2:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Mixer-grinder chain at 18%: sales ₹3,000, ₹3,600, ₹4,200. Payments?"}]]}] a3:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"₹540, ₹108, ₹108; total ₹756."}]]}] a4:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Price before GST from an amount A at r%?"}]]}] b0:T74b,

A \times \dfrac{100}{100 + r}

a5:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":["$","span","code-0",{"className":"SmxAaG_mathInline SmxAaG_mathInlineScroll","data-math":"inline","tabIndex":0,"dangerouslySetInnerHTML":{"__html":"$b0"}}]}]]}] a6:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Rate of GST from price P and amount A?"}]]}] b1:T758,

\dfrac{A - P}{P} \times 100

a7:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":["$","span","code-0",{"className":"SmxAaG_mathInline SmxAaG_mathInlineScroll","data-math":"inline","tabIndex":0,"dangerouslySetInnerHTML":{"__html":"$b1"}}]}]]}] a8:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"₹11,092 including 18% GST: price?"}]]}] a9:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"₹9,400 (divide by 1.18)."}]]}] aa:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Reverse problem with a discount and GST: order of undoing?"}]]}] ab:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Undo the tax first (÷ 1 + r/100), then the discount (÷ 1 − d/100)."}]]}] ac:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"Why is \"take 18% off the amount\" wrong?"}]]}] ad:["$","div",null,{"className":"SmxAaG_md","lang":"$undefined","children":[["$","p","p-0",{"children":"The 18% was added to the smaller price; 82% of ₹1,180 is ₹967.60, not ₹1,000."}]]}]

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