Question

Find the final amount to be paid for the following inter-state transaction of services provided by some consulting agency.

$\begin{array}{ccccc}\text{Cost of Service (in ₹)}& 1000& 2000& 2400& 800\\ \text{GST}\%& 18& 12& 12& 5\end{array}$

• A. ₹6768
• B. ₹6820
• C. ₹6888
• D. ₹6948

Answer 1

The correct option is D ₹6948

$\begin{array}{cccc}\text{Cost of Service (in ₹)}& \text{GST}\%& IGST\left(in₹\right)& \text{Amount for}\\ & & & \text{Service (Cost of}\\ & & & \text{service + IGST)}\\ 1000& 18& \frac{18}{100}\times 1000& ₹1180\\ & & =180& \\ 2000& 12& \frac{12}{100}\times 2000& ₹2240\\ & & =240& \\ 2400& 12& \frac{12}{100}\times 2400& ₹2688\\ & & =288& \\ 800& 5& \frac{5}{100}\times 800& ₹840\\ & & =40& \end{array}$
Final amount to be paid
= ₹1180 + ₹2240 + ₹2688 + ₹840
= ₹6948