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NCERT Solutions Ganita Prakash (Part 2) Chapter 1 In-text Questions — — Taxes

Book page 19 Updated on2026-09-05

Q1.
Check if the calculations are correct in the bill shown. [XY Electricals sales receipt, 06/07/2025 — CFL Bulb, Qty 3, Price ₹150.00, Amount ₹450.00; Sub Total ₹450.00; CGST 9% ₹40.50; SGST 9% ₹40.50; TOTAL ₹531.00.]
Answer

Every figure on the bill is correct.

Line on the billCheckVerdict
Amount ₹450.003 × 150 = 450correct
Sub Total ₹450.00only one itemcorrect
CGST 9% ₹40.500.09 × 450 = 40.50correct
SGST 9% ₹40.500.09 × 450 = 40.50correct
TOTAL ₹531.00450 + 40.50 + 40.50 = 531correct
Total tax = 40.50 + 40.50 = ₹81
Tax as a percentage of the sub total = 81/450 × 100 = 18%
Why it happens: GST on this item is 18%, but the bill splits it into two halves of 9% each — CGST, which goes to the Central government, and SGST, which goes to the State government. Both are 9% of the same base, the sub total of ₹450, so both come to ₹40.50. Adding the two 9% shares to the sub total is the same as multiplying it by 1.18: 450 × 1.18 = ₹531.
Tip: A fast check on any GST bill — the total should be the sub total plus a fixed percentage of it. Here 10% of 450 is 45, so 18% is a little under 81… and it is exactly 81.
Q2.
You may share any bills you have at home with the class. Observe the different elements present in the bills. Are there any similarities or differences in these bills?
Answer

Collect a few bills — a grocery bill, a restaurant bill, a mobile recharge receipt, an electricity bill — and compare them.

What is usually the same:

  • The seller's name, the date and a bill number.
  • Item, quantity, rate per unit, and amount (= quantity × rate).
  • A sub total, then tax lines, then a grand total.
  • GST split as CGST + SGST when buyer and seller are in the same state.

What differs:

  • The GST rate. It is not one number for everything — most fresh food carries 0%, many household goods 5% or 12%, most appliances and services 18%.
  • IGST instead of CGST + SGST on bills from another state (online orders, for instance).
  • Some bills show a discount line before the tax, some after.
  • Some prices are marked “inclusive of all taxes”, so no tax line appears at all.
Why it happens: When a price is inclusive of tax, the tax is not 18% of the printed price — it is 18% of the price before tax. If a bill says ₹236 inclusive of 18% GST, then 1.18 × base = 236, so the base is ₹200 and the tax ₹36. Working backwards through the mark-up, exactly as with the cost price of the strawberries, is the same piece of reasoning again.
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