how to raise bill to customer

how a retailer would collect gst from customer....
for example
retailer had purchase a goods worth rupees 950....so he had already paid 5%gst after he add his profit margin..rate will cross 1000 so is he would charge 5%or12%?
Replies (2)

If Purchase cost (without GST) + profit margin exceeds, 1000 Rs......... charge 12% 

why customer will pay excess rate?

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