Question

For the given Inter-state transactions, find the total amount of bill when GST rate is 12%.
$\begin{array}{cccc}\text{Quantity (No. of Items)}& 40& 50& 45\\ \text{MRP of each item (in Rs.)}& \text{500}& \text{600}& \text{400}\\ \text{Discount}\%& 15& 10& 20\end{array}$

• A. ₹65408
• B. ₹64508
• C. ₹65088
• D. ₹65804

Answer 1

The correct option is A ₹65408

$\begin{array}{ccccc}\text{Quantity}& \text{MRP of}& \text{Price of}& \text{Discount}& \text{Price after}\\ \text{(No. of Items)}& \text{each item}& \text{Total}& \text{(in Rs.)}& \text{Discount}\\ & \text{(in Rs.)}& \text{Articles(in Rs.)}& & \text{(in Rs.)}\\ 40& 500& 40\times 500& \frac{15}{100}\times 20000& 20000-3000\\ & & =20000& =3000& =17000\\ 50& 600& 50\times 600& \frac{10}{100}\times 30000& 30000-3000\\ & & =30000& =3000& =27000\\ 45& 400& 45\times 400& \frac{20}{100}\times 18000& 18000-3600\\ & & =18000& =3600& =14400\end{array}$

Total amount without GST = 17000 + 27000 + 14400 = ₹58400
GST = 12% of ₹58400 = $\frac{12}{100}\times 58400$ = ₹7008
Total amount after GST = ₹58400 + ₹7008 = ₹65408