Question

Courier service agent charged total Rs. 590 to courier a parcel from Nashik to Nagpur. In the tax invoice taxable value is Rs. 500 on which CGST is Rs.45 and SGST is Rs.45. Find the rate of GST charged for this service.

Answer 1

Total GST = CGST + SGST = 45 + 45 = Rs.90

Rate of GST = 90/500 x 100 = 18%

Rate of GST charged by agent is 18%.