Question

Find the bill amount for the following inter-state transaction of goods/services. The GST rate is 12%.

$\begin{array}{cccc}\text{Quantity (No. of Items)}& 35& 45& 20\\ \text{MRP of each item (in Rs.)}& 400& 600& 250\\ \text{Discount}\%& 10& 10& 20\end{array}$

• A. ₹46224
• B. ₹45808
• C. ₹44556
• D. ₹44816

Answer 1

The correct option is B ₹45808

The rate of GST given is constant at 12%.
$\begin{array}{ccccc}\text{MRP}& & \text{Total}& & \\ \text{for each}& \text{No. of}& \text{cost of}& \text{Price after}& \\ \text{item (in Rs.)}& \text{items}& \text{whole quantity}& \text{Discount}& \text{GST (in Rs.)}\\ & & \text{(in Rs.)}& \text{(in Rs.)}& \\ 400& 35& 14000& \frac{90}{100}\times 14000& \frac{12}{100}\times 12600\\ & & & =12600& =1512\\ 600& 45& 27000& \frac{90}{100}\times 27000& \frac{12}{100}\times 24300\\ & & & =24300& =2916\\ 250& 20& 5000& \frac{80}{100}\times 5000& \frac{12}{100}\times 4000\\ & & & =4000& =480\end{array}$
Amount (Discounted amount + GST) = 14112 + 27216 + 4480 = ₹45808

Hence the total bill amount = ₹45808