CURRENT TREND - NON GST TAXATION

Manufacturer Rs
Manufacturer Buys Raw Material for 100
Manufacturer Adds 30 Rs to make it as Dress 30
130
Manufacturer Sells to Wholeseller @ 130 plus 10% tax
Manufacturer S.P 143

Whole Seller
Whole Seller Buys Dress from Manufacturer at 143
Whole Seller Adds 20 Rs as Margin 20
163
Whole Seller Sells to Retailer @ 163 plus 10% tax
WholeSeller S.P 179.3

Retailer
Retailer Buys Dress from Wholeseller at 179.3
Retailer Adds 10 Rs as Margin 10
189.3
Retailer Sells to Customer @ 189.3 plus 10% tax
Retailer S.P 208.23

Total Tax on Tax Value

Tax
10 Inclusive

Exclusive
13
Inclusive

Exclusive

16.3
Inclusive

Exclusive

Inclusive
18.93

58.23
 FUTURE TREND - GST TAXATION
Manufacturer Rs
Manufacturer Buys Raw Material for 100
Manufacturer Adds 30 Rs to make it as Dress 30
130
Current Tax Value @ 10 %
Initial Tax Paid - Current Tax 3
Manufacturer S.P 133
Whole Seller
Whole Seller Buys Dress from Manufacturer at 130
Whole Seller Adds 20 Rs as Margin 20
150
Current Tax Value @ 10 %
Initial Tax Paid - Current Tax 2
WholeSeller S.P 150

Retailer
Retailer Buys Dress from Wholeseller at 150
Retailer Adds 10 Rs as Margin 10
160
Current Tax Value @ 10 %
Initial Tax Paid - Current Tax 1
Value Without Tax 160
Retailer S.P 166
Total Tax on Tax Value
 Descriptions
Tax
In this 100 is the Cost & Tax Paid is 10 Rs
10 Inclusive

In this 130 is the Cost & Tax Paid is Rs 3. Since Tax Paid
13
Earlier to Rs 100 is 10/- & So 13 - 10 = 3
13 - 10
Inclusive

Exclusive

In this The cost is 150 & Tax Paid is Rs 2 Since Tax Paid
Earlier is 13 & So 15 - 13 = 2
15
15-13
Inclusive

Exclusive

In This The Cost is 160 & Tax Paid is Rs 1 Since Tax Paid
Inclusive
Earlier is 15 & So 16 - 15 = 1
16
16-15

16