Explanations:
To understand the calculation of CGST, SGST, and IGST in the context of an intra-state transaction within Delhi, we need to follow a systematic approach. The transaction involves a product with a marked retail price (MRP) of Rs. 12,000, a discount of 30%, and a GST rate of 18%.
First, we need to calculate the discounted price of the product. The discount is 30% of the MRP, so the discount amount is:
\[ \text{Discount Amount} = \frac{30}{100} \times 12000 = 3600 \]
Subtracting the discount from the MRP gives us the discounted price:
\[ \text{Discounted Price} = 12000 - 3600 = 8400 \]
Next, we calculate the GST on the discounted price. The GST rate is 18%, so the total GST amount is:
\[ \text{Total GST} = \frac{18}{100} \times 8400 = 1512 \]
In an intra-state transaction, the total GST is split equally between CGST and SGST. Therefore, each of CGST and SGST is half of the total GST:
\[ \text{CGST} = \text{SGST} = \frac{1512}{2} = 756 \]
IGST is not applicable for intra-state transactions, so the IGST value is zero.
Thus, the correct values for CGST, SGST, and IGST are Rs. 756, Rs. 756, and Rs. 0, respectively. This corresponds to Option D.
Understanding the distinction between CGST, SGST, and IGST is crucial. CGST and SGST are levied by the central and state governments, respectively, on intra-state transactions. IGST, on the other hand, is a single levy for inter-state transactions, combining both central and state taxes. In this case, since the transaction is within Delhi, only CGST and SGST are applicable, and IGST is not relevant.