5(i)
Mrs. Arora bought the following articles from a departmental store :
| S.No. | Item | Price | Rate of GST | Discount |
|---|---|---|---|---|
| 1 | Hair oil | ₹ 1200 | 18% | ₹ 100 |
| 2 | Cashew nuts | ₹ 600 | 12% | - |
Find the :
(a) Total GST paid.
(b) Total bill amount including GST.
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(a) By formula,
GST on an article = (Price of item - Discount) × Rate of GST
GST on hair oil = (1200 - 100) × 18%
= 1100 × $\frac{18}{100}$
= 11 × 18
= ₹ 198.
GST on cashew nuts = (600 - 0) × 12%
= 600 × $\frac{12}{100}$
= 6 × 12
= ₹ 72.
Total GST paid = ₹ 198 + ₹ 72 = ₹ 270.
Hence, total GST paid = ₹ 270.
(b) Total bill amount including GST = Total cost price + Total GST paid
= [(₹ 1200 - ₹ 100) + ₹ 600] + ₹ 270
= ₹ 1100 + ₹ 600 + ₹ 270
= ₹ 1970.
Hence, total bill amount = ₹ 1970.