What does this mathematical rebus means ?

John went to buy some expensive, foreign chocolates. He only had Rs 100 with him. When he reached the shop, he got out and know that on those chocolates, there was a 15% import duty and 5% VAT.

How much worth chocolate should he buy so that he can accommodate it in Rs 100?

What can go up a chimney down, but can’t go down a chimney up?

I organized a small get together at my home.
In the party , i have a barrel with some whiskey in it.

Suddenly Guest 1 say 'I bet this barrel of whiskey is more than half full'.
'No, it's less than half full' Guest 2 replied.

I don't have any measuring instrument and without removing whiskey from it , how can i determine which of the guest is right ?

I have four wings but can't fly.
I express no emotions.
I am found on the exact spot every time you look.
I keep toiling away with a little sound.

Do you know what am I?

Below rebus represent famous DiCaprio movie. Can you name it?

At a party, there are five people and a whole round cake lying at the centre of the table. Only four people will make a cut and take their piece and the last one will get the remaining piece on the table. How can they make sure that everyone gets a 1/5th of the piece?

I travel all around the world but always stay in the corner. What am I?

Which country gets ill every time?

A prisoner is told: "If you tell a lie, we will hang you and if you tell the truth, we will shoot you." What did the prisoner say to save himself?