Dear Student
SGST = 2.5%
CGST = 2.5%
Amount paid by consumer for article = CP of article for consumer + CGST paid by consumer + SGST paid by consumer = ₹5400 + ₹135 + ₹135 = ₹5670
(ii) The tax (under GST) paid by the dealer to the State Government.
₹135 – ₹105 = ₹30
(iii) The amount of tax (under GST) received by the Central Government.
CGST paid by wholesaler + CGST by dealer = ₹105 + ₹30 = ₹135
Regards