GST (Goods and Services Tax) — ICSE Class 10 Maths Important Questions
13 ICSE Class 10 Maths practice questions on GST (Goods and Services Tax), each with a full model answer, covering 5 topics from the chapter in the question formats used in the exam.
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- Key concepts
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- With answers
GST (Goods and Services Tax) — ICSE Class 10 Maths Important Questions
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Start your Freemium planTypically-asked 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 CGST=SGST=12\,GST, while inter-state supply uses IGST.
About GST (Goods and Services Tax)
Inside 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: CGST=SGST=12×GST. For an inter-state supply a single tax IGST is charged, where the IGST rate equals CGST rate + SGST rate.
GST=rate×taxable value, 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
Try each on paper first, then reveal the model answer to check your method.
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 CGST=SGST=12×GST.
The marked price of an article is ₹2000 and the GST rate is 18\%. The amount of GST charged is:
- (a)
₹360
- (b)
₹180
- (c)
₹3600
- (d)
₹2360
Show model answer
Answer: (a) ₹360.
GST=18\% of 2000=18/100×2000=₹360.
A dealer in Delhi sells goods worth ₹5000 to a customer in Mumbai (inter-state) at a GST rate of 12\%. The tax charged is:
- (a)
IGST =₹600
- (b)
CGST =₹600
- (c)
CGST =₹300, SGST =₹300 only
- (d)
IGST =₹300
Show model answer
Answer: (a) IGST =₹600.
Delhi to Mumbai is an inter-state supply, so a single IGST is charged: 12\% of 5000=₹600.
A dealer buys goods for ₹10000 and sells them for ₹13000, with GST at 18\% on both. The GST the dealer actually deposits with the government (after input tax credit) is:
- (a)
₹540
- (b)
₹2340
- (c)
₹1800
- (d)
₹4140
Show model answer
Answer: (a) ₹540.
Output GST =18\% of 13000=₹2340; input GST =18\% of 10000=₹1800.
Net GST =2340-1800=₹540.
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Practise free with the AI tutor →Assertion–Reason questions (1 mark)
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 ₹3500 and the GST rate is 12\%. Find the CGST and the SGST charged.
Show model answer
GST=12\% of 3500=12/100×3500=₹420.
Since the supply is intra-state, CGST=SGST=420/2=₹210 each.
The printed (marked) price of an article is ₹1200. If the GST rate is 5\% and no discount is given, find the amount a customer has to pay.
Show model answer
GST=5\% of 1200=5/100×1200=₹60.
Amount paid =1200+60=₹1260.
Short answer questions (3 marks)
A wholesaler buys goods from a manufacturer for ₹15000 and sells them to a retailer for ₹18000. If the GST rate is 12\%, find the GST the wholesaler pays to the government.
Show model answer
Output GST (on sale) =12\% of 18000=12/100×18000=₹2160.
Input GST (on purchase) =12\% of 15000=12/100×15000=₹1800.
Net GST paid to government = output - input =2160-1800=₹360.
A dealer in Kanpur (U.P.) buys an article from Lucknow (U.P.) for ₹8000 and sells it to a customer in Kanpur for ₹10000. The GST rate is 18\%. Find the CGST and SGST the dealer deposits with the government.
Show model answer
Both transactions are intra-state (within U.P.).
Output GST =18\% of 10000=₹1800 CGST = SGST =₹900 each.
Input GST =18\% of 8000=₹1440 input CGST = input SGST =₹720 each.
Net CGST =900-720=₹180; net SGST =900-720=₹180.
A retailer buys an article whose marked price is ₹25000 at a discount of 20\%. If the GST rate is 18\%, find the total amount (price + GST) the retailer pays for the article.
Show model answer
Discount =20\% of 25000=₹5000.
Taxable value =25000-5000=₹20000.
GST=18\% of 20000=18/100×20000=₹3600.
Total amount paid =20000+3600=₹23600.
Long answer questions (5 marks)
A manufacturer in Maharashtra sells an article to a wholesaler in Maharashtra for ₹12000. The wholesaler sells it to a retailer for ₹15000, and the retailer sells it to a consumer for ₹18000. All transactions are intra-state at a GST rate of 12\%. 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 =12\% of 15000=₹1800; input GST =12\% of 12000=₹1440.
Net GST =1800-1440=₹360.
(ii) Retailer. Output GST =12\% of 18000=₹2160; input GST =12\% of 15000=₹1800.
Net GST =2160-1800=₹360.
(iii) Consumer. GST on final sale =12\% of 18000=₹2160.
Amount paid =18000+2160=₹20160.
(Check: manufacturer's GST 1440 + wholesaler 360 + retailer 360=₹2160= GST on final price.)
A shopkeeper buys an article from a manufacturer for ₹6000 and marks it up by 40\% above cost. He then gives the customer a discount of 10\% on the marked price. GST is charged at 18\% 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 =6000+40\% of 6000=6000×1.40=₹8400.
(ii) Discount =10\% of 8400=₹840, so selling price =8400-840=₹7560.
(iii) GST paid by customer =18\% of 7560=18/100×7560=₹1360.80.
(iv) Input GST on purchase =18\% of 6000=₹1080.
Net GST deposited =1360.80-1080=₹280.80.
Case-based questions (4 marks)
A dealer in Jaipur (Rajasthan) buys goods worth ₹30000 from Surat (Gujarat) — an inter-state purchase — at a GST rate of 12\%. He then sells all the goods within Rajasthan (intra-state) for ₹40000 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 =12\% of 30000=₹3600 (this is the input tax credit available).
(ii) Sale is intra-state: GST =12\% of 40000=₹4800 CGST = SGST =₹2400 each.
(iii) IGST credit of ₹3600 is set off first against CGST ₹2400 (leaving CGST =0 and ₹1200 credit), then against SGST: SGST payable =2400-1200=₹1200.
Net GST paid in cash =₹1200.
(iv) Total GST with government = IGST 3600 + cash 1200=₹4800=12\% of 40000, the GST on the final selling price. Verified.
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Frequently asked questions
Do these GST (Goods and Services Tax) questions follow the latest ICSE syllabus?
Yes — they are aligned to the CISCE 2026–27 syllabus for ICSE Class 10 Maths, so nothing here is outside the current course.
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