Question

In a transaction from Delhi to Lucknow, MRP = ₹ 10,000, discount = 10%, GST = 28%. Here IGST is ______.

विकल्प

• ₹ 2520

• ₹ 5040

• nil

• none of these

Answer 1

In a transaction from Delhi to Lucknow, MRP = ₹ 10,000, discount = 10%, GST = 28%. Here IGST is ₹ 2520.

Explanation:

Discounted sale price

= 10,000 × (1 – 0.10)

= ₹ 9,000

Since the supply is inter‑state (Delhi to Lucknow), IGST (full GST rate) applies and `"CGST"/"SGST"` = 0.

IGST = 28% of ₹ 9,000 

= 0.28 × 9,000

= ₹ 2,520

GST is charged on the sale price after deducting discount.