See, it’s true that we take B/W as $10^x$ and Data as $2^x$ while calculation. But its mainly used in Sliding Window Protocol qs, Ethernet qs. But in most of the Qs of TCP, where Sequence number has to found out based on Maximum Segment Life (MSL) , Wrap Around time (WAT), etc. we use Bandwidth as $2^x$ because we know that the sequence number field is $32$bits. Thus the powers of two can be canceled easily.
In COA, however in all of the PYQs, you can take GB as $2^{30}$ or $10^9$ (specially in I/O qs where Disk speed needs to be found out) and all your answers will be correct. Tried and tested by me :P