Percentages • Topic 3 of 3

Tax Calculations and Financial Literacy

What is Tax?

Tax is a compulsory payment to the government on income, goods, or services. Understanding taxes helps in financial planning and literacy.

Common Types of Taxes:

Tax TypeDescriptionApplied On
GST (Goods and Services Tax)Tax on buying goods and servicesSelling price
Income TaxTax on money earnedAnnual income
Sales TaxOld tax system (replaced by GST in many countries)Selling price

GST Calculation:

If GST rate is \(r\%\), then:

  • GST Amount = \(\frac{r}{100} \times \text{Price}\)
  • Total Price = Price + GST Amount = Price × \((1 + \frac{r}{100})\)

What is Financial Literacy?

Financial literacy is understanding how money works: earning, saving, spending, budgeting, and investing.

Important Financial Concepts:

ConceptExplanationExample
BudgetingPlanning income and expensesMonthly spending plan
SavingSetting aside money for futurePutting ₹500/month in piggy bank
InvestingUsing money to earn moreFixed deposits, stocks
ProfitMoney gained from businessSelling for more than cost
LossMoney lost from businessSelling for less than cost

Tips for Financial Literacy:

  1. Track your expenses (keep a record)
  2. Save at least 20% of money received
  3. Compare prices before buying
  4. Understand discounts and taxes
  5. Avoid unnecessary debt

Real-life Example: When you buy a ₹1000 item with 18% GST:

  • GST = ₹180
  • Total = ₹1180
  • This tax goes to the government for public services (roads, schools, hospitals)
Tax Calculations and Financial LiteracyGST (Goods & Services Tax)Item price (before tax)₹1,000GST Rate18%GST Amount= ₹1,000 × 18/100 = ₹180Total Price (with GST)= ₹1,180CGST + SGST= 9% + 9% = 18%Financial LiteracyBudget:Plan income vs expensesSave:Set aside % of incomeInvest:Grow savings over timeInsurance:Protection from riskTax:Mandatory contribution
1
Worked Example

The price of a mobile phone is ₹15,000. GST is charged at 18%. Find the GST amount and the total bill amount.

Solution
  • Step 1: GST amount = 18% of ₹15,000 = \(\frac{18}{100} \times 15000\)
  • Step 2: GST = \(0.18 \times 15000 = ₹2700\)
  • Step 3: Total bill = Price + GST = \(15000 + 2700 = ₹17,700\)

Answer: GST = ₹2700, Total Bill = ₹17,700

2
Worked Example

Rohan earns ₹25,000 per month. He saves 20% of his salary, spends 50% on necessities, and uses the rest for entertainment. Calculate the amounts.

Solution
  • Step 1: Monthly salary = ₹25,000
  • Step 2: Savings = 20% of 25000 = \(0.20 \times 25000 = ₹5000\)
  • Step 3: Necessities = 50% of 25000 = \(0.50 \times 25000 = ₹12,500\)
  • Step 4: Remaining for entertainment = \(25000 - (5000 + 12500) = 25000 - 17500 = ₹7500\)
  • Step 5: Check: 7500/25000 = 0.30 = 30% for entertainment

Answer: Savings = ₹5000, Necessities = ₹12,500, Entertainment = ₹7500

3
Worked Example

**Example 3 (Challenging):** A shopkeeper buys an article for ₹2400. He marks it 40% above the cost price and gives a discount of 20%. Find his profit or loss percentage. Also, if GST is 12%, what will the customer pay? *Solution:* - Step 1: CP = ₹2400 - Step 2: Marked Price = CP + 40% of CP = $24

Solution
  • Step 1: CP = ₹2400
  • Step 2: Marked Price = CP + 40% of CP = \(2400 + 0.4 \times 2400 = 2400 + 960 = ₹3360\)
  • Step 3: Discount = 20% of MP = \(0.20 \times 3360 = ₹672\)
  • Step 4: SP = MP - Discount = \(3360 - 672 = ₹2688\)
  • Step 5: Profit = SP - CP = \(2688 - 2400 = ₹288\)
  • Step 6: Profit% = \(\frac{288}{2400} \times 100\% = 0.12 \times 100\% = 12\%\)
  • Step 7: Customer pays with GST: GST = 12% of SP = \(0.12 \times 2688 = ₹322.56\)
  • Step 8: Customer total = \(2688 + 322.56 = ₹3010.56\)

Answer: Profit percentage = 12%, Customer pays ₹3010.56

Key Points

  • GST is added to the selling price; calculate as percentage of price
  • Total with tax = Price × \((1 + \frac{\text{GST%}}{100})\)
  • Financial literacy involves budgeting, saving, and smart spending
  • Budgeting: Plan how to use your money (needs vs wants)
  • Save at least 20% of any money you receive
  • Understanding percentages helps make better financial decisions
  • Always compare prices and understand total cost including taxes
Tap an option to check your answer0 / 4
Q1.Tax is money paid to the:
Explanation: The government.
Q2.GST is ___ to the price of goods.
Explanation: Added.
Q3.Amount with tax $=$
Explanation: Price plus tax.
Q4.To be able to save, income should be ___ expenses.
Explanation: At least equal.