Question

Find the bill amount for the following inter-state transaction of services provided by a consulting agency.
$\begin{array}{ccccc}\text{Cost of Service (in Rs.)}& 10000& 20000& 24000& 8000\\ \text{GST}\%& 18& 12& 12& 5\end{array}$

• A. ₹67680
• B. ₹68200
• C. ₹68880
• D. ₹69480

Answer 1

The correct option is D ₹69480

$\begin{array}{cccc}\text{Cost of Service (in Rs.)}& \text{GST}\%& IGST(inRs.)& \text{Amount for}\\ & & & \text{Service (Cost of}\\ & & & \text{service + IGST)}\\ 10000& 18& \frac{18}{100}\times 10000& 11800\\ & & =1800& \\ 20000& 12& \frac{12}{100}\times 20000& 22400\\ & & =2400& \\ 24000& 12& \frac{12}{100}\times 24000& 26880\\ & & =2880& \\ 8000& 5& \frac{5}{100}\times 8000& 8400\\ & & =400& \end{array}$
Hence the bill amount
= 11800 + 22400 + 26880 + 8400 = ₹69480