Printed price of washing machine = Rs 40,000
Discount on washing machine = 5% of Rs 40,000 = = Rs 2,000
Taxable value of washing machine = Rs 40,000 − Rs 2,000 = Rs 38,000
Rate of GST = 28%
Amount of GST on washing machine = 28% of Rs 38,000 = = Rs 10,640
∴ Purchase price of washing machine
= Taxable value of washing machine + Amount of GST on washing machine
= Rs 38,000 + Rs 10,640
= Rs 48,640
So, the purchase price of washing machine is Rs 48,640.
Now,
Amount of CGST = Amount of SGST = × Amount of GST on washing machine = × 10640 = Rs 5,320
Thus, the amount of CGST is Rs 5,320 and the amount of SGST is Rs 5,320 in the tax invoice.