It is a case of intra-state transaction of goods and services.
According to ques,:
(i) The marked price of the TV.
It is given that, CP of TV for retailer is
Marked price of TV is
(ii) The amount which the consumer pays for the TV.
Discount given by retailer is
Amount paid by consumer without GST for TV is
Rate of GST = 12%
Amount of GST paid by consumer
Amount which consumer pays for TV
(iii) The amount of tax (under GST) paid by the retailer to the Central Government.
CGST paid by shopkeeper that is
SGST paid by shopkeeper that is
Shopkeeper sells the article to consumer that is
GST collected by shopkeeper
CGST of shopkeeper that is = SGST
The amount of tax (under GST) paid by the retailer to the Central Government which is
(iv) The amount of tax (under GST) received by the State Government.
SGST paid by wholesaler + SGST paid by shopkeeper