Question

The following bill shows the GST rate and the marked price of items:

Grow Shree Groceries
S.No.	Item	Marked Price (₹)	Quantity	Rate of GST
1.	Wheat Flour (unpacked)	35.00	5kg	x%
2.	Basmati Rice (Branded and Packed)	18.00	5kg	5%
3.	Surf Excel Quick Wash Detergent	220.00	y kg	18%

Find:

1. the value of x if the total GST on wheat flour and basmati rice is ₹ 45. 
2. the value of y, if CGST paid for detergent powder is ₹ 39.60. 
3. total amount to be paid (including GST) for the above bill.

Answer 1

Given: Wheat flour ₹ 35.00 per kg, quantity 5 kg, GST = x%. Basmati rice ₹ 18.00 per kg, quantity 5 kg, GST = 5%. Surf Excel detergent ₹ 220.00 per kg, quantity = y kg, GST = 18%. The total GST on wheat flour + basmati rice = ₹ 45. The CGST paid for detergent = ₹ 39.60.

Step-wise calculation:

a. Find x:

Total price of wheat flour

= 35 × 5

= ₹ 175

Total price of basmati rice

= 18 × 5

= ₹ 90

GST on basmati rice

= 5% of 90 

= 0.05 × 90

= ₹ 4.50

GST on wheat flour

= x% of 175 

= `x/100 xx 175`

= 1.75x

Given total GST on both = 45

So, 1.75x + 4.50 = 45

1.75x = 45 – 4.50

= 40.50

`x = 40.50/1.75` 

= `162/7`

= 23.142857...

So, `x = 162/7%`

= `23 1/7%`   ...(Approximately 23.142857%)

b. Find y from CGST on detergent:

Price of detergent (total)

= 220 × y

= 220y

GST rate on detergent = 18%   ...(Intra‑state)

So, CGST = half

= 9% of 220y

CGST = 0.09 × 220y

= 19.8y

Given CGST = 39.60

So, 19.8y = 39.60

⇒ `y = 39.60/19.8` 

⇒ y = 2

So, y = 2 kg.

c. Total amount to be paid (including GST):

Wheat flour: Base = ₹ 175.00 

GST = 1.75x

= `1.75 xx 162/7`

= ₹ 40.50 

Total = 175 + 40.50

= ₹ 215.50

Basmati rice: Base = ₹ 90.00 

GST = ₹ 4.50

Total = 90 + 4.50

= ₹ 94.50

Detergent: Base = 220 × 2 

= ₹ 440.00 

GST 18% = 0.18 × 440 

= ₹ 79.20   ...(CGST = 39.60, SGST = 39.60)

Total = 440 + 79.20

= ₹ 519.20

Grand total = 215.50 + 94.50 + 519.20

= ₹ 829.20