Answer: ITC = ₹ 1550; payable CGST = ₹ 5030 and payable SGST = ₹ 5030
Output tax \( = 18\% \text{ of } 64500 = ₹\,11{,}610 \)
ITC = GST already paid = ₹ 1550.
\[ \text{GST payable} = 11610 - 1550 = ₹\,10{,}060 \]
CGST = SGST \( = 10060 \div 2 = ₹\,5030 \).