This is a question where some estimation will be required as to where we can calculate SGST, CGST and IGST. For that we have to look at the given numbers carefully.
When GST is 18% on ₹4000 , SGST = CGST = 9100×4000 = ₹360
When GST is 12% on ₹5000 , SGST = CGST = 6100×5000 = ₹300
When GST is 28% on ₹3000 , SGST = CGST = 14100×3000 = ₹420
When GST is 5% on ₹8000 , IGST = 5100×8000 = ₹400