alleryStart learning →Notified service of Rs 1,00,000 under reverse charge at 18%. Recipient pays?
ANil; the supplier pays
BRs 9,000 as CGST only
CRs 18,000 in total
DRs 36,000 in total
Answer & Solution
Correct answer: C. Rs 18,000 in total
The recipient is treated as the person liable, so tax of 18 per cent on Rs 1,00,000 is Rs 18,000.
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For related-person tests, the term person also includes:Persons who are legally recognised partners in business are:Intra-State sale of Rs 2,00,000 at 18% GST. CGST payable?Rs 50,000 sale; pre-agreed invoice-linked Rs 5,000 later discount, ITC reversed. Value?Rs 50,000 sale; Rs 5,000 later discount never agreed earlier. Value?Price Rs 20,000 plus Rs 1,000 State-law cess billed separately. GST at 18%?Price Rs 30,000; buyer paid supplier's Rs 2,000 insurance, not in price. Value?Price Rs 60,000 plus Rs 3,000 commission billed; GST at 18% equals: