Question

Find the total amount to be paid from the table given: The GST rate is 12%.
$\begin{array}{ccccc}\text{Cost of Service}& 4000& 2000& 3500& 2400\\ \text{No. of Services}& \text{14}& \text{22}& \text{20}& 15\\ \text{Discount}\%\text{on Services}& 10& 20& 15& 20\end{array}$

• A. ₹196788
• B. ₹194768
• C. ₹192444
• D. ₹193264

Answer 1

The correct option is B ₹194768

$\begin{array}{cccc}\text{Cost of Service}& \text{No. of services}& \text{Discount}& \text{Total Cost after discount}\\ 4000& 14& \frac{10}{100}\times 56000& 56000-5600\\ & & =5600& =50400\\ 2000& 22& \frac{20}{100}\times 44000& 44000-8800\\ & & =8800& =35200\\ 3500& 20& \frac{15}{100}\times 70000& 70000-10500\\ & & =10500& =59500\\ 2400& 15& \frac{20}{100}\times 36000& 36000-7200\\ & & =7200& =28800\end{array}$

Total (after considering Discount) = 50400 + 35200 + 59500 + 28800 = ₹173900
GST = 12% of ₹173900 = $\frac{12}{100}\times 173900$ = ₹20868
Total amount to be paid for the services including GST = ₹173900 + ₹20868 = ₹194768