payment of GST

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if X is seller of raw materials and sells to Y. Y further processes and sells to Z. who among them will pay the GST to the govt
Replies (2)
X will charge GST from Y and pay to govt.
And Y will charge GST from Z and thereafter after taking ITC for earlier payment of GST to X,
will payremaining amt of tax to govt.
For Ex.
X sells to Y for Rs 100 and charged GST of Rs 18. Now X will pay Rs 18 to govt.
Y will after further processing the material sell to to Z for Rs 200 and charge GST of Rs 36. Now Y will take credit of Rs 18 and paid remaining Rs 18 to govt.
thanks

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