B-Buy:
We know that Investment (total value) = Number of shares × MV
∴ Total value = 100 × 45
= Rs. 4500
We know that brokerage = Total Value × Brokerage rate
∴ Brokerage = 4500 × 0.2%
= Rs. 9
We know that CGST on brokerage = brokerage × CGST rate
∴ CGST on brokerage = 9 × 9%
= Rs. 0.81
We know that CGST value is equal to SGST value.
∴ SGST on brokerage = Rs. 0.81
We know that total value of shares = Total Value + Brokerage + CGST on brokerage + SGST on brokerage
⇒ Total value of shares = 4500 + 9 + 0.81 + 0.81
= Rs. 4510.62
S-Sell:
Total value = 200 × 75
= Rs. 15000
Brokerage = 15000 × 0.2%
= Rs. 30
CGST on brokerage = 30 × 9%
= Rs. 2.70 = SGST on brokerage
Total value of shares = 15000 + 30 + 2.70 + 2.70
= Rs. 14964.60