GST (Goods and Services Tax) — Important Questions
13 hand-picked ICSE Class 10 Maths important questions for GST (Goods and Services Tax), each with a full model answer — the formats and topics most likely to appear in your board exam.
- 13
- Questions
- 6
- Question types
- 32
- Total marks
- ₹0
- With answers
High-yield ICSE GST questions ask you to compute CGST, SGST and IGST on intra- and inter-state supply, apply input tax credit to find the net GST a dealer pays the government, and combine GST with discount and marked-price working. GST is charged on the taxable value; for intra-state supply , while inter-state supply uses IGST.
About GST (Goods and Services Tax)
In the ICSE Class 10 Maths chapter Goods and Services Tax (GST) you compute the tax on a supply of goods or services, split intra-state GST into equal CGST and SGST while charging IGST on inter-state supply, and use input tax credit to find the net GST a trader deposits with the government. Questions blend GST with marked price, discount and profit.
Key concepts & formulas
For an intra-state supply the GST is split equally: . For an inter-state supply a single tax IGST is charged, where the IGST rate equals CGST rate SGST rate.
, where taxable value marked price discount. The customer pays taxable value GST.
Net GST a dealer pays the government output GST (collected on sales) input GST (paid on purchases). Total tax finally received by the government equals the GST on the final selling price to the consumer.
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Important questions with answers
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| Question type | Count | Marks |
|---|---|---|
| MCQ | 4 | 1 |
| Assertion–Reason | 1 | 1 |
| Very Short | 2 | 2 |
| Short Answer | 3 | 3 |
| Long Answer | 2 | 5 |
| Case-based | 1 | 4 |
Multiple-choice questions (1 mark)
For an intra-state (within the same state) supply of goods, the GST charged is collected as:
- (a)
CGST and SGST, each half of the GST
- (b)
Only IGST
- (c)
Only CGST
- (d)
SGST and IGST
Show model answer
Answer: (a) CGST and SGST, each half of the GST.
Within one state the tax is shared equally between the Centre and the State, so .
The marked price of an article is and the GST rate is . The amount of GST charged is:
- (a)
- (b)
- (c)
- (d)
A dealer in Delhi sells goods worth to a customer in Mumbai (inter-state) at a GST rate of . The tax charged is:
- (a)
IGST
- (b)
CGST
- (c)
CGST , SGST only
- (d)
IGST
Show model answer
Answer: (a) IGST .
Delhi to Mumbai is an inter-state supply, so a single IGST is charged:
A dealer buys goods for and sells them for , with GST at on both. The GST the dealer actually deposits with the government (after input tax credit) is:
- (a)
- (b)
- (c)
- (d)
Show model answer
Answer: (a) .
Output GST ; input GST .
Net GST
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Assertion (A): The rate of IGST on any supply equals the sum of the CGST and SGST rates.
Reason (R): For an intra-state supply, the GST is divided equally into CGST and SGST.
- (a)
Both A and R are true and R is the correct explanation of A
- (b)
Both A and R are true but R is not the correct explanation of A
- (c)
A is true but R is false
- (d)
A is false but R is true
Show model answer
Answer: (b) Both statements are true — the IGST rate does equal CGST rate SGST rate, and intra-state GST splits equally — but R describes the intra-state split and does not explain why the IGST rate is the sum, so R is not the correct explanation of A.
Very short answer questions (2 marks)
The taxable value of an article sold within a state is and the GST rate is . Find the CGST and the SGST charged.
Show model answer
Since the supply is intra-state, each.
The printed (marked) price of an article is . If the GST rate is and no discount is given, find the amount a customer has to pay.
Short answer questions (3 marks)
A wholesaler buys goods from a manufacturer for and sells them to a retailer for . If the GST rate is , find the GST the wholesaler pays to the government.
Show model answer
Output GST (on sale)
Input GST (on purchase)
Net GST paid to government output input
A dealer in Kanpur (U.P.) buys an article from Lucknow (U.P.) for and sells it to a customer in Kanpur for . The GST rate is . Find the CGST and SGST the dealer deposits with the government.
Show model answer
Both transactions are intra-state (within U.P.).
Output GST CGST SGST each.
Input GST input CGST input SGST each.
Net CGST ; net SGST
A retailer buys an article whose marked price is at a discount of . If the GST rate is , find the total amount (price GST) the retailer pays for the article.
Show model answer
Discount
Taxable value
Total amount paid
Long answer questions (5 marks)
A manufacturer in Maharashtra sells an article to a wholesaler in Maharashtra for . The wholesaler sells it to a retailer for , and the retailer sells it to a consumer for . All transactions are intra-state at a GST rate of . Find:
(i) the GST the wholesaler pays to the government,
(ii) the GST the retailer pays to the government,
(iii) the total amount the consumer pays.
Show model answer
(i) Wholesaler. Output GST ; input GST .
Net GST
(ii) Retailer. Output GST ; input GST .
Net GST
(iii) Consumer. GST on final sale
Amount paid
(Check: manufacturer's GST wholesaler retailer GST on final price.)
A shopkeeper buys an article from a manufacturer for and marks it up by above cost. He then gives the customer a discount of on the marked price. GST is charged at throughout (intra-state). Find:
(i) the marked price,
(ii) the selling price (before GST),
(iii) the GST paid by the customer,
(iv) the net GST the shopkeeper deposits with the government.
Show model answer
(i) Marked price
(ii) Discount , so selling price
(iii) GST paid by customer
(iv) Input GST on purchase
Net GST deposited
Case-based questions (4 marks)
A dealer in Jaipur (Rajasthan) buys goods worth from Surat (Gujarat) — an inter-state purchase — at a GST rate of . He then sells all the goods within Rajasthan (intra-state) for at the same GST rate.
(i) Find the IGST paid on the purchase.
(ii) Find the CGST and SGST charged on the sale.
(iii) Using input tax credit, find the net GST the dealer pays in cash.
(iv) Verify the total GST finally received by the government.
Show model answer
(i) Purchase is inter-state: IGST (this is the input tax credit available).
(ii) Sale is intra-state: GST CGST SGST each.
(iii) IGST credit of is set off first against CGST (leaving CGST and credit), then against SGST: SGST payable
Net GST paid in cash
(iv) Total GST with government IGST cash , the GST on the final selling price. Verified.
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