The correct answer is 18%.
The Goods and Services Tax (GST) is a comprehensive indirect tax levied on goods and services supplied in India. It is a destination-based tax, which means that the tax is levied at the place where the goods or services are consumed. The GST rate is levied on the value of the goods or services supplied, and is calculated on the basis of the following formula:
GST = (Rate of GST) x (Value of Supply)
In the given case, the dealer in Gujarat sells goods to a consumer in Gujarat worth Rs. 50,000. The GST rate on goods is 18%. Therefore, the GST payable on the sale is:
GST = (18%) x (50,000) = Rs. 9,000
Since the sale is within the state, the Central Government will receive Rs. 3,000 and the Gujarat government will receive Rs. 3,000.
The other options are incorrect because they do not match the GST rate on goods.