Question

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.

Answer 1

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