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Question
A dealer in Delhi supplied several items to another dealer in Delhi and these items fall into different GST slabs. Find the total amount of bill if the details of the supplied items are as given below:
| Item | Quantity (No. of pieces) |
Rate per piece MRP (in ₹) |
Discount Allowed |
GST Rate |
| A | 40 | 100 | 15% | 8% |
| B | 50 | 80 | 20% | 12% |
| C | 150 | 40 | 10% | 18% |
| D | 160 | 50 | 5% | 5% |
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Solution
Given:
Item A: Quantity = 40
Rate = ₹ 100
Discount = 15%
GST = 8%
Item B: Quantity = 50
Rate = ₹ 80
Discount = 20%
GST = 12%
Item C: Quantity = 150
Rate = ₹ 40
Discount = 10%
GST = 18%
Item D: Quantity = 160
Rate = ₹ 50
Discount = 5%
GST = 5%
Step-wise calculation:
1. Item A
Gross = 40 × 100
= ₹ 4,000
Discount = 15% of 4,000
= ₹ 600
Taxable value = 4,000 – 600
= ₹ 3,400
GST = 8% of 3,400
= ₹ 272
Total for A = 3,400 + 272
= ₹ 3,672
2. Item B
Gross = 50 × 80
= ₹ 4,000
Discount = 20% of 4,000
= ₹ 800
Taxable value = 4,000 – 800
= ₹ 3,200
GST = 12% of 3,200
= ₹ 384
Total for B = 3,200 + 384
= ₹ 3,584
3. Item C
Gross = 150 × 40
= ₹ 6,000
Discount = 10% of 6,000
= ₹ 600
Taxable value = 6,000 – 600
= ₹ 5,400
GST = 18% of 5,400
= ₹ 972
Total for C = 5,400 + 972
= ₹ 6,372
4. Item D
Gross = 160 × 50
= ₹ 8,000
Discount = 5% of 8,000
= ₹ 400
Taxable value = 8,000 – 400
= ₹ 7,600
GST = 5% of 7,600
= ₹ 380
Total for D = 7,600 + 380
= ₹ 7,980
Total taxable value = 3,400 + 3,200 + 5,400 + 7,600
= ₹ 19,600
Total GST = 272 + 384 + 972 + 380
= ₹ 2,008
Total bill amount (taxable value + GST) = ₹ 19,600 + ₹ 2,008
= ₹ 21,608
Notes
GST is calculated on the selling price after deducting discount i.e., on the taxable value.
