✅ Pehle Yeh Aata Hai?
Yeh post shuru karne se pehle, in teen sawaalon ko 1 minute mein khud try kijiye:
- ₹800 ka 5% kitna hota hai?
- ₹1,200 ko 18% badhao. Nayi value kya hogi?
- Kisi keemat ko 1.12 se guna karne ka matlab kya hai?
Answers dekho
- 800 ka 10% = 80, to 5% = 80 ka aadha = ₹40.
- 1,200 ka 18% = 1,200 × 18/100 = 216. Nayi value = 1,200 + 216 = ₹1,416 (ya 1,200 × 1.18 = 1,416).
- 1.12 = 112%, yaani nayi keemat purani ki 112% hai, matlab 12% badh gayi.
Teeno sahi? Badhiya, aage chaliye! Koi galat hua? Koi baat nahi, Post 9 — Profit aur Loss aur Post 8 (Percentage Increase aur Decrease) ek baar dekh lijiye, phir yahan wapas aaiye.
— 📌 charumam.com
🎬 Kahani: Priya Ka Restaurant Bill
Priya ke papa ka promotion hua, to poora parivaar dinner pe gaya. Khaana khatam hua, bill aaya. Menu ke hisaab se khaane ki keemat ₹1,200 thi, par bill pe likha tha Total: ₹1,260! 😮
Priya ne bill dhyaan se dekha. Neeche do line aur thi:
| Item | Rakam |
|---|---|
| Khaane ki keemat | ₹1,200 |
| CGST @ 2.5% | ₹30 |
| SGST @ 2.5% | ₹30 |
| Total | ₹1,260 |
Priya ne poocha, “Papa, yeh ₹60 extra kiske liye? Restaurant wale ka profit hai kya? Aur yeh CGST, SGST do-do baar kyun?” 🤔
Papa muskuraaye, “Yeh tax hai beta, sarkar ke liye. Aur iska hisaab bilkul tumhare percentage wale chapter jaisa hai!” Aaj hum yahi samjhenge: Tax aur GST. 😉
— 📌 charumam.com
📖 Concept: Keemat Ke Upar Sarkar Ka Hissa
Step 1: Tax kya hota hai?
Jab hum koi cheez khareedte hain, to hum do tarah ka paisa dete hain:
- Price (keemat): jo paisa dukaandaar ko cheez ke liye milta hai.
- Tax: keemat ke upar ka extra paisa, jo sarkar ke paas jaata hai.
WHY sarkar tax leti hai? Sadak, school, hospital, police, bijli ke khambe, in sab ke liye paisa chahiye. Yeh paisa hum sab milkar tax ke roop mein dete hain. Dukaandaar sirf yeh tax hum se leta hai aur sarkar ko jama kar deta hai. Yeh uska profit nahi hai.
Step 2: GST yaani Goods and Services Tax
Bharat mein cheezon (goods, jaise bag, juta, TV) aur sevaon (services, jaise restaurant ka khaana, mobile recharge) pe jo tax lagta hai, use GST (Goods and Services Tax) kehte hain.
Tax aam taur pe keemat ke percentage mein lagta hai. Isliye:
GST = Price × (GST rate ÷ 100)
Total jo hum dete hain = Price + GST
Priya ka bill: GST rate = 5%. GST = 1,200 × 5/100 = ₹60. Total = 1,200 + 60 = ₹1,260 ✅
WHY price pe percentage? Mehengi cheez pe zyada tax, sasti pe kam. Percentage se yeh apne aap ho jaata hai: ₹100 ki cheez pe 5% = ₹5, ₹1,000 ki cheez pe 5% = ₹50. Yeh bilkul Post 3 wala “kisi cheez ka percentage” hi hai.
Step 3: Shortcut: ek hi baar mein total (multiplier)
Price ko 100% maano. Us pe 5% GST juda, to total = 100% + 5% = 105% = 1.05.
Total = Price × (100 + rate) / 100
Priya: 1,200 × 1.05 = ₹1,260. 18% GST wali cheez ho to × 1.18.
WHY yeh chalta hai? Yeh Post 8 ka percentage increase hi hai! Price original value hai aur total nayi value, jo price se rate% badhi hui hai.
Step 4: CGST aur SGST: ek tax, do hisse
GST ka paisa do sarkaaron mein aadha-aadha batt-ta hai:
- CGST (Central GST): Kendra sarkar (Central Government) ka hissa
- SGST (State GST): Rajya sarkar (State Government) ka hissa
Isliye 5% GST bill pe dikhta hai: CGST 2.5% + SGST 2.5%. Aur 18% GST dikhta hai: CGST 9% + SGST 9%.
Example: ₹2,000 ke joote, GST 18%:
- CGST 9% = 2,000 × 9/100 = ₹180
- SGST 9% = ₹180
- Kul GST = 180 + 180 = ₹360 (yeh 2,000 ka 18% hi hai ✅)
- Total = 2,000 + 360 = ₹2,360
WHY 9% + 9% = 18% jod sakte hain? Kyunki dono percent ek hi price (₹2,000) ke hain. Same base ke percent seedhe jud jaate hain.
Step 5: Ulta sawaal: total pata hai, GST se pehle ki price nikaalo
“Bill ka total ₹2,360 hai, isme 18% GST shaamil hai. GST se pehle price kya thi?”
- Price = 100% maano. Total = 118%.
- 118% = ₹2,360 → 1% = 2,360 ÷ 118 = ₹20
- Price = 100% = 20 × 100 = ₹2,000 (ya seedha 2,360 ÷ 1.18 = 2,000)
WHY 118% se divide? 18% GST price ka tha, total ka nahi. Isliye total ko price ke percent mein socha (118%) aur wapas 100% tak aaye. Yeh galti kaise hoti hai, Deep Concept mein dekhenge.
— 📌 charumam.com
🔐 Deep Concept: GST Hataana, 18% Ghataana Nahi Hai!
Total ₹2,360 hai (18% GST ke saath). Do bachchon ne price nikaali:
| Tareeka | Hisaab | Jawab |
|---|---|---|
| Total ka 18% ghatao ❌ | 2,360 × 0.82 | ₹1,935.20 |
| 118% se wapas 100% ✅ | 2,360 ÷ 1.18 | ₹2,000 |
Check karo: 1,935.20 pe 18% GST lagao: 1,935.20 × 1.18 = ₹2,283.54, jo ₹2,360 nahi hai ❌. Par 2,000 × 1.18 = 2,360 ✅.
WHY pehla tareeka galat? 2,360 ka 18% = ₹424.80, par asli GST sirf ₹360 tha. Kyunki 18% price (₹2,000) ka liya gaya tha, total ka nahi. Base badla, jawab badal gaya, bilkul Post 9 ke CP wale rule ki tarah.
Ek gehri baat: total mein GST ka hissa kitna? Total = 118 hisse, GST = 18 hisse. To GST = Total × 18/118.
2,360 × 18/118 = 20 × 18 = ₹360 ✅. Yaani GST total ka 18% nahi, balki 18/118 (lagbhag 15.25%) hota hai!
Golden rule: GST mein price hi “100%” hai. Total ko hamesha price ke percent mein socho: 5% GST → total = 105%, 18% GST → total = 118%.
sirf charumam.com readers ke liye 🔐
✏️ Solved Examples
Example 1 (Easy): Ek school bag ki keemat ₹800 hai aur us pe 5% GST lagta hai. GST kitna hai aur bag kitne ka padega?
GST = 800 × 5/100 = ₹40 (800 ka 10% = 80, aadha = 40).
Total = 800 + 40 = ₹840
WHY sahi hai? GST hamesha price ka percent hai, isliye 800 ka 5% liya aur joda. Check: 800 × 1.05 = 840 ✅
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Example 2 (Medium): Aman ne ek mobile cover ₹450 ka aur earphones ₹1,050 ke khareede. Dono pe 18% GST hai. Bill mein CGST, SGST aur total kitna aayega?
Kul price = 450 + 1,050 = ₹1,500
CGST 9% = 1,500 × 9/100 = ₹135. SGST 9% = ₹135.
Kul GST = 135 + 135 = ₹270. Total = 1,500 + 270 = ₹1,770
WHY sahi hai? Dono cheezon ka rate same (18%) tha, isliye pehle price jod li, phir ek saath GST nikaala. Check: 1,500 ka 18% = 270 ✅, aur 1,500 × 1.18 = 1,770 ✅
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Example 3 (NCERT style): Ek dukaan ke bill pe likha hai: “Total ₹1,180 (18% GST sahit)”. GST lagne se pehle cheez ki keemat kya thi, aur GST kitna diya gaya?
Price = 100% maano. Total = 118% = ₹1,180.
1% = 1,180 ÷ 118 = ₹10. Price = 100% = ₹1,000.
GST = 1,180 − 1,000 = ₹180.
WHY sahi hai? 18% GST price pe laga tha, isliye total ko 118% maana. Check: 1,000 ka 18% = 180, 1,000 + 180 = 1,180 ✅. Agar 1,180 ka 18% ghata dete to 967.60 aata, jo galat hai.
📌 charumam.com
Ab Priya bhi expert: GST hamesha price ka percent! 🎉
— 📌 charumam.com
🏠 Real Life Mein Tax aur GST
- 🍽️ Restaurant bill: Khaane ki keemat ke neeche CGST aur SGST alag likhe hote hain, jaise Priya ke bill mein.
- 🏷️ MRP “Incl. of all taxes”: Packet pe likhi MRP mein GST pehle se shaamil hota hai. Isliye dukaandaar MRP ke upar alag se GST nahi maang sakta.
- 📱 Mobile recharge: ₹299 ke plan mein 18% GST pehle se juda hota hai. Asli plan ki keemat = 299 ÷ 1.18 ≈ ₹253.39.
- 🛒 Online shopping invoice: Bill pe har item ki price, GST rate aur GST ki rakam alag dikhti hai. (Doosre rajya se maal aaye to CGST + SGST ki jagah ek hi IGST likha hota hai.)
- 🛣️ Tax ka faayda: Hamare diye tax se sadak, sarkari school, hospital aur bahut kuch banta hai.
- 🥬 Har cheez pe same rate nahi: Kuch zaroori cheezon (jaise taazi sabzi) pe GST nahi lagta, aur alag cheezon pe alag rate hote hain. Rate sarkar tay karti hai aur badal bhi sakti hai, isliye sawaal mein jo rate diya ho, wahi use karo.
Har jagah ek hi soch: GST = Price × rate/100, Total = Price + GST.
— 📌 charumam.com
🧭 Kab Use Karein, Kab Nahi
| Situation | Kya karein | Kyun |
|---|---|---|
| Price aur GST rate diye hain, total poocha | ✅ Price × (100 + rate)/100 | GST price ka percent hai, jo price mein judta hai |
| CGST / SGST poocha | ✅ GST rate ka aadha, price pe lagao | GST do sarkaaron mein barabar batt-ta hai |
| GST sahit total diya, price poochi | ✅ Total ÷ (100 + rate)/100 | Total = price ka (100 + rate)% |
| GST sahit total se rate% ghataana | ❌ Kabhi nahi | Rate total ka nahi, price ka tha |
| MRP “incl. of all taxes” pe dobara GST jodna | ❌ Nahi | GST pehle se MRP mein shaamil hai |
— 📌 charumam.com
❌→✅ Worked Mistake
Sawaal: Kabir ne ek shirt ₹1,050 mein khareedi. Bill pe likha tha “5% GST sahit”. GST se pehle shirt ki keemat kya thi?
❌ Galat: “1,050 ka 5% = 52.50. Price = 1,050 − 52.50 = ₹997.50.”
Galti kya hai? 5% GST shirt ki price pe laga tha, total (₹1,050) pe nahi. Kabir ne galat base (total) ka 5% ghata diya.
✅ Sahi:
- Price = 100%, Total = 105% = ₹1,050
- 1% = 1,050 ÷ 105 = ₹10
- Price = 100% = ₹1,000, aur GST = ₹50
Check karne ka tareeka: 1,000 × 1.05 = 1,050 ✅. Galat jawab check karo: 997.50 × 1.05 = 1,047.375, jo ₹1,050 nahi hai ❌.
Yaad rakho: GST hataana ho to (100 + rate)% se wapas 100% pe aao, rate% ghatao mat.
sirf charumam.com pe milenge!
📝 10 MCQs
Q1. GST ka poora naam kya hai?
Solution dekho
Sahi jawab: (b)
- (a) galat: GST sirf “sales” pe nahi, sevaon (services) pe bhi lagta hai.
- (b) sahi: Goods (cheezein) aur Services (sevaayein), dono pe lagne wala tax.
- (c) galat: yeh dukaan ka tax nahi, cheezon aur sevaon pe lagne wala tax hai.
- (d) galat: “Shopping” naam ka koi hissa nahi, sahi shabd “Services” hai.
Q2. ₹600 ki ek cheez pe 5% GST hai. Total kitna dena hoga?
Solution dekho
Sahi jawab: (b)
- (a) galat: 5% ki jagah sirf ₹5 jod diye.
- (b) sahi: 600 ka 5% = 30. Total = 600 + 30 = ₹630 (ya 600 × 1.05 = 630).
- (c) galat: GST ghata diya, jabki tax judta hai.
- (d) galat: ₹30 sirf GST hai, total nahi.
Q3. Kisi cheez pe 18% GST hai. Bill pe CGST ka rate kya likha hoga?
Solution dekho
Sahi jawab: (b)
- (a) galat: 18% poora GST hai, CGST uska sirf aadha hissa hai.
- (b) sahi: GST kendra aur rajya mein aadha-aadha batt-ta hai: CGST 9% + SGST 9% = 18%.
- (c) galat: 36% to double ho gaya, GST ko do se guna nahi, do se divide karte hain.
- (d) galat: 18 ko 3 se divide kiya, jabki GST ke do hisse hote hain, teen nahi.
Q4. ₹2,500 ki cheez pe 18% GST lagta hai. Kul GST kitna hai?
Solution dekho
Sahi jawab: (a)
- (a) sahi: 2,500 × 18/100 = 25 × 18 = ₹450.
- (b) galat: ₹2,950 to total (2,500 + 450) hai, GST nahi.
- (c) galat: ₹225 sirf CGST (9%) hai, kul GST nahi.
- (d) galat: 18% ki jagah sirf ₹18 le liye.
Q5. Maan lo kisi cheez pe 12% GST hai aur GST sahit total ₹1,120 hai. GST se pehle price kya thi?
Solution dekho
Sahi jawab: (a)
- (a) sahi: Total = 112% = 1,120 → 1% = 10 → price = ₹1,000. Check: 1,000 × 1.12 = 1,120 ✅
- (b) galat: 1,120 × 0.88 = 985.60, yaani total ka 12% ghata diya (galat base).
- (c) galat: 12% ki jagah sirf ₹12 ghataaye.
- (d) galat: 1,120 × 1.12, yaani GST dobara jod diya.
Q6. 18% GST ke saath total nikaalne ke liye price ko kis number se guna karein?
Solution dekho
Sahi jawab: (c)
- (a) galat: × 0.18 se sirf GST ki rakam milti hai, total nahi.
- (b) galat: 0.82 = 82%, yeh 18% ghataane ka multiplier hai.
- (c) sahi: Total = 100% + 18% = 118% = 1.18. Jaise ₹500 → 500 × 1.18 = ₹590.
- (d) galat: × 18 se total 18 guna ho jaayega!
Q7. Bill mein jo GST hum dete hain, woh kiske paas jaata hai?
Solution dekho
Sahi jawab: (b)
- (a) galat: dukaandaar sirf GST leta hai aur sarkar ko jama karta hai, yeh uska profit nahi.
- (b) sahi: CGST kendra sarkar ko, SGST rajya sarkar ko jaata hai.
- (c) galat: bank sirf paisa bhejne ka zariya ho sakta hai, tax sarkar ka hai.
- (d) galat: tax wapas nahi milta, us se desh ke kaam hote hain.
Q8. Restaurant mein khaane ki keemat ₹840 hai aur GST 5% hai. Bill mein CGST kitna likha hoga?
Solution dekho
Sahi jawab: (a)
- (a) sahi: CGST = 2.5% (5% ka aadha). 840 × 2.5/100 = ₹21.
- (b) galat: ₹42 kul GST (5%) hai, CGST uska aadha hai.
- (c) galat: ₹882 to poora total (840 + 42) hai.
- (d) galat: 2.5 rate hai (percent mein), rakam nahi.
Q9. Ek bill mein price ₹1,500, CGST ₹135 aur SGST ₹135 hai. GST ka rate kya hai?
Solution dekho
Sahi jawab: (b)
- (a) galat: 135/1,500 × 100 = 9% sirf CGST ka rate hai.
- (b) sahi: Kul GST = 135 + 135 = 270. 270/1,500 × 100 = 18%.
- (c) galat: 27% ka koi hisaab nahi banta, 9% + 9% = 18% hota hai.
- (d) galat: 270/1,770 × 100 ≈ 15.25%, yaani total se divide kiya. Rate hamesha price pe nikaalte hain.
Q10. Dukaan A: Juta ₹1,000 + 18% GST. Dukaan B: Wahi juta ₹1,150 (GST sahit). Kahan sasta hai?
Solution dekho
Sahi jawab: (b)
- (a) galat: A pe ₹1,000 kam dikhta hai, par GST ke baad total 1,000 × 1.18 = ₹1,180 hai.
- (b) sahi: B pe ₹1,150 hi dena hai, jo A ke ₹1,180 se ₹30 kam hai.
- (c) galat: 1,150 aur 1,180 barabar nahi.
- (d) galat: dono totals nikaal ke tulna ho sakti hai.
— 📌 charumam.com
❓ FAQs (Bachchon Ke Asli Sawaal)
1. Hum tax kyun dete hain? Iska kya faayda?
Desh chalaane ke liye bahut paisa chahiye: sadak, pul, sarkari school, hospital, police, sena. Yeh paisa kisi ek insaan ki jeb se nahi aata, hum sab thoda-thoda tax dekar jodte hain. Isliye har bill ka chhota sa GST bhi desh ke bade kaamon mein lagta hai.
2. Bill pe CGST aur SGST do alag kyun likhe hote hain?
Kyunki GST ka paisa do sarkaaron mein aadha-aadha batt-ta hai: CGST kendra sarkar ka, SGST rajya sarkar ka. Rate dono ka barabar hota hai aur dono same price pe lagte hain, isliye jodne pe poora GST rate milta hai (2.5% + 2.5% = 5%, 9% + 9% = 18%). Agar maal doosre rajya se aaye to ek hi IGST lagta hai, jiska rate bhi utna hi hota hai.
3. MRP pe GST alag se lagta hai kya?
Nahi. Packet pe likha hota hai “MRP … (Incl. of all taxes)”, yaani GST pehle se MRP mein shaamil hai. Isliye MRP se zyada dena sahi nahi. Agar MRP ke andar GST nikaalna ho, to wahi ulta tareeka: MRP ÷ (100 + rate)/100 = GST se pehle ki keemat.
4. Kya GST dukaandaar ki kamaai hai?
Nahi! Dukaandaar ki kamaai uska profit hai (Post 9): SP − CP. GST to woh customer se lekar sarkar ko jama karta hai. Jaise ₹400 ka maal ₹500 mein becha aur 18% GST lagaya, to customer ne ₹590 diye, par dukaandaar ka profit sirf ₹100 hai, ₹90 sarkar ka hai.
5. GST sahit total mein se GST ki rakam seedhe kaise nikaalein?
Price = 100 hisse, GST = rate hisse, total = (100 + rate) hisse. To GST = Total × rate/(100 + rate). 18% GST pe: GST = Total × 18/118. Jaise ₹1,180 → 1,180 × 18/118 = ₹180. Dhyaan do: yeh total ka 18% nahi hai (1,180 ka 18% = 212.40 hota, jo galat hai).
6. Sab cheezon pe ek hi GST rate kyun nahi?
Sarkar zaroori cheezon pe tax kam ya bilkul nahi rakhti, taaki sab log unhe khareed sakein. Shauk ya luxury ki cheezon pe tax zyada ho sakta hai. Yeh rate sarkar samay-samay pe badalti bhi hai. Maths mein hamein rate yaad karne ki zaroorat nahi: sawaal mein jo rate diya ho, wahi lagao, hisaab ka tareeka hamesha same rehta hai.
— 📌 charumam.com
🏋️ Practice Zone (12 Sawaal)
Q1. Easy ₹200 ki ek cheez pe 5% GST hai. GST aur total nikaalo.
Solution dekho
GST = 200 × 5/100 = ₹10. Total = 200 + 10 = ₹210.
Check: 200 × 1.05 = 210 ✅
Q2. Easy ₹1,000 ki ghadi pe 18% GST hai. Total kitna dena hoga?
Solution dekho
GST = 1,000 × 18/100 = ₹180. Total = 1,000 + 180 = ₹1,180.
Q3. Easy ₹500 ki cheez pe 18% GST hai. Bill mein CGST aur SGST kitne honge?
Solution dekho
CGST = 9%, SGST = 9% (18% ka aadha-aadha).
CGST = 500 × 9/100 = ₹45, SGST = ₹45. Kul GST = ₹90 (500 ka 18% = 90 ✅).
Q4. Easy Dhaabe pe khaane ka bill ₹360 hai aur 5% GST lagta hai. Kul kitna dena hoga?
Solution dekho
360 ka 10% = 36, to 5% = 18 (Post 4 wali trick). Total = 360 + 18 = ₹378.
Multiplier se: 360 × 1.05 = 378 ✅
Q5. Medium Riya ne ₹60 wali 3 notebooks aur ₹120 ka ek pen box khareeda. Sab pe 18% GST hai. Total bill kitna bana?
Solution dekho
Kul price = 3 × 60 + 120 = 180 + 120 = ₹300.
GST = 300 × 18/100 = ₹54. Total = 300 + 54 = ₹354.
Check: 300 × 1.18 = 354 ✅
Q6. Medium Ek cheez 5% GST sahit ₹2,100 ki hai. GST se pehle uski price aur GST ki rakam nikaalo.
Solution dekho
Total = 105% = 2,100 → 1% = 2,100 ÷ 105 = 20 → Price = 100% = ₹2,000.
GST = 2,100 − 2,000 = ₹100.
Check: 2,000 ka 5% = 100 ✅. (2,100 ka 5% ghatate to 1,995 aata, jo galat hai.)
Q7. Medium Ek bill mein CGST @ 9% = ₹90 likha hai. Cheez ki price, kul GST aur total kya hai?
Solution dekho
Price ka 9% = 90 → 1% = 10 → Price = ₹1,000.
SGST bhi ₹90, to kul GST = ₹180. Total = 1,000 + 180 = ₹1,180.
WHY? CGST bhi price ka hi percent hai, isliye 9% = 90 se poori price (100%) nikal aayi.
Q8. Medium ₹25,000 ke TV pe 18% GST hai. GST aur total nikaalo.
Solution dekho
25,000 ka 1% = 250. 18% = 250 × 18 = ₹4,500.
Total = 25,000 + 4,500 = ₹29,500.
Check: 25,000 × 1.18 = 29,500 ✅
Q9. NCERT style Maan lo ek cycle ki price ₹6,500 hai aur us pe 12% GST lagta hai. Customer ko kitna dena hoga? CGST kitna hoga?
Solution dekho
GST = 6,500 × 12/100 = 65 × 12 = ₹780. Total = 6,500 + 780 = ₹7,280.
CGST = 6% = 780 ka aadha = ₹390.
Q10. NCERT style Ek bill ka total ₹5,900 hai, jisme 18% GST shaamil hai. GST se pehle ki price, kul GST aur SGST nikaalo.
Solution dekho
Total = 118% = 5,900 → 1% = 5,900 ÷ 118 = 50 → Price = ₹5,000.
Kul GST = 5,900 − 5,000 = ₹900. SGST = aadha = ₹450.
Check: 5,000 × 1.18 = 5,900 ✅
Q11. NCERT style Ek dukaandaar ne ek lamp ₹400 mein khareeda aur ₹500 ki price pe becha, upar se 18% GST liya. Customer ne kitna diya? Dukaandaar ka profit kitna hua?
Solution dekho
GST = 500 × 18/100 = ₹90. Customer ne diya = 500 + 90 = ₹590.
Profit = SP − CP = 500 − 400 = ₹100 (ya 100/400 × 100 = 25%).
WHY ₹190 nahi? ₹90 GST sarkar ka hai, dukaandaar use jama karta hai. Uski kamaai sirf ₹100 hai.
Q12. NCERT style Ek cheez ki price ₹2,000 hai. Us pe GST rate 12% se ghat kar 5% ho gaya. Customer ke kitne rupaye bache? Total kitne percent kam hua?
Solution dekho
Pehle total = 2,000 × 1.12 = ₹2,240. Ab total = 2,000 × 1.05 = ₹2,100.
Bachat = 2,240 − 2,100 = ₹140.
Percent kami = 140/2,240 × 100 = 6.25% (base purana total ₹2,240, Post 8 wala rule).
Dhyaan do: rate 7 percentage points ghata, par total 7% nahi, sirf 6.25% kam hua, kyunki base alag hai.
Answer Key — charumam.com exclusive
🧠 HOTS (Sochne Wale Sawaal)
Q1. Mohan kehta hai, “18% GST = 9% CGST + 9% SGST. To ₹1,000 ki cheez ka total = 1,000 × 1.09 × 1.09 = ₹1,188.10.” Kya Mohan sahi hai?
Solution dekho
Mohan galat hai. CGST aur SGST dono original price (₹1,000) pe lagte hain, ek ke upar doosra nahi.
CGST = 90, SGST = 90, kul = 180. Sahi total = 1,000 + 180 = ₹1,180 (= 1,000 × 1.18).
Mohan ne SGST ko 1,090 pe laga diya (1,090 ka 9% = 98.10), isliye ₹8.10 zyada aa gaye.
Q2. Ek cheez ka GST sahit total ₹1,239 hai (18% GST). GST total ka kaunsa fraction hai? GST ki rakam kitni hai?
Solution dekho
Price = 100 hisse, GST = 18 hisse, Total = 118 hisse. GST fraction = 18/118 = 9/59.
GST = 1,239 × 9/59 = 21 × 9 = ₹189. Price = 1,239 − 189 = ₹1,050.
Check: 1,050 × 18/100 = 189 ✅
Q3. Dukaan A: Bag ₹800 + 18% GST. Dukaan B: Wahi bag ₹900 (5% GST sahit). Kaunsi dukaan sasti hai, aur kitne se? Kis dukaan ki GST se pehle ki price zyada hai?
Solution dekho
A: 800 × 1.18 = ₹944. B: ₹900. B ₹44 sasti hai.
GST se pehle price: A = ₹800, B = 900 ÷ 1.05 ≈ ₹857.14. Yaani B ki price zyada hai, phir bhi total kam hai, kyunki B pe GST rate kam hai!
Seekh: Tulna hamesha final total se karo.
Q4. ₹1,000 ki cheez pe GST rate 5% se double hokar 10% ho jaaye, to kya total bhi double ho jaayega? Total kitne percent badhega?
Solution dekho
Pehle total = ₹1,050, ab total = ₹1,100. Total double nahi hua, sirf ₹50 badha.
Percent badhat = 50/1,050 × 100 ≈ 4.76%.
WHY? Rate double hua, par rate sirf price ke chhote hisse (GST) ko badalta hai. Price ka ₹1,000 waise hi raha.
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🏆 Olympiad Corner
Q1. Ek cheez pe 18% GST lagne pe total, 5% GST lagne wale total se ₹260 zyada aata hai. Cheez ki price kya hai?
Solution dekho
Dono totals ka farak = price ka (18% − 5%) = price ka 13%. Kyunki dono ka base same price hai.
13% = 260 → 1% = 20 → Price = ₹2,000.
Check: 2,000 × 1.18 = 2,360, 2,000 × 1.05 = 2,100, farak = 260 ✅
Q2. Ek invoice ka total ₹4,720 hai, jisme saari cheezon pe 18% GST shaamil hai. Invoice pe CGST kitna likha hoga?
Solution dekho
Price = 4,720 ÷ 1.18 = ₹4,000. Kul GST = 720.
CGST = aadha = ₹360.
Shortcut: CGST = Total × 9/118 = 4,720 × 9/118 = 40 × 9 = 360 ✅
Q3. Ek dukaandaar chahta hai ki customer GST sahit kul ₹1,770 de (GST 18%), aur use apni price pe CP ka 20% profit ho. Usne cheez kitne mein khareedi honi chahiye (CP)?
Solution dekho
Step 1: GST se pehle price (SP) = 1,770 ÷ 1.18 = ₹1,500.
Step 2: 20% profit → SP = CP × 1.2 → CP = 1,500 ÷ 1.2 = ₹1,250.
Check: 1,250 × 1.2 = 1,500, 1,500 × 1.18 = 1,770 ✅. Dhyaan do: profit SP pe, aur GST bhi SP pe, CP pe nahi.
Q4. 18% GST wali ek cheez ke bill mein kul GST ₹90 hai. Customer ne kul kitna diya?
Solution dekho
Price ka 18% = 90 → 1% = 5 → Price = ₹500.
Total = 500 + 90 = ₹590.
Shortcut: GST 18 hisse = 90 → 1 hissa = 5 → total 118 hisse = 590 ✅
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💗 CharuMam Motivation
Ek bill ka GST chhota sa lagta hai: ₹30, ₹60. Par crore logon ka thoda-thoda tax milkar sadak, school aur hospital ban jaate hain. 🏫🛣️
Padhaai bhi aisi hi hai. Roz ka 30 minute ka abhyaas chhota lagta hai, par har din ka yeh chhota sa “tax” jo aap apne future ko dete ho, dheere-dheere ek majboot imaarat banata hai. Bas focus rakho, roz thodi mehnat karo, aur sabr rakho. Result ek din mein nahi dikhta, par jud-jud kar bahut bada ho jaata hai! 🌟
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🟢 Master Recap
- Tax = keemat ke upar ka paisa jo sarkar ko jaata hai (sadak, school, hospital ke liye).
- GST = Goods and Services Tax, cheezon aur sevaon pe.
- GST = Price × rate/100, Total = Price + GST = Price × (100 + rate)/100.
- CGST (kendra) + SGST (rajya) = aadha-aadha. 18% = 9% + 9%, 5% = 2.5% + 2.5%. Dono same price pe lagte hain.
- Total se price: Total ÷ (100 + rate)/100. Jaise 2,360 ÷ 1.18 = 2,000. Total ka rate% kabhi mat ghatao.
- Total mein GST ka hissa = rate/(100 + rate). 18% pe = 18/118.
- GST dukaandaar ka profit nahi; MRP mein GST pehle se shaamil hota hai.
- Hamesha ulta check: Price × (multiplier) = Total aana chahiye.
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👉 Aage Kya?
Aaj humne price pe ek baar percentage joda. Ab socho, agar bank mein rakhe paise pe har saal percentage judta rahe, aur agle saal ka percentage pichhle saal ke badhe hue paise pe lage, to kya hoga? Paisa kaise “badhta hi chala jaata” hai? Yahi agle post Growth aur Compounding ka jaadu hai! 🚀
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