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प्रश्न
A microwave oven having a marked price of ₹ 22000 was sold by a dealer in Patna (Bihar) to a consumer in Gaya (Bihar) at a discount of 25%. If the rate of GST is 18%, calculate the IGST, CGST and SGST charged from the consumer. Also, determine the total amount of bill.
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उत्तर
Given:
Marked price (MP) = ₹ 22,000
Discount = 25%
GST rate = 18%
Sale is intra‑state (Patna and Gaya, both in Bihar) so GST is split into CGST and SGST (equal shares); IGST = 0 for intra‑state supply.
Step-wise calculation:
1. Discount amount
= 25% of ₹ 22,000
= `25/100 xx 22,000`
= ₹ 5,500
2. Selling price (taxable value)
= MP – Discount
= 22,000 – 5,500
= ₹ 16,500
3. Total GST (18%) on ₹ 16,500
= `18/100 xx 16,500`
= ₹ 2,970
4. CGST (9%)
= `9/100 xx 16,500`
= ₹ 1,485
5. SGST (9%)
= `9/100 xx 16,500`
= ₹ 1,485
6. IGST = ₹ 0 (not applicable for intra‑state sale)
7. Total bill amount
= Selling price + Total GST
= 16,500 + 2,970
= ₹ 19,470
