Goods & Services Tax — Analytical & Application Based Questions

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

Find :

(i) the value of x if the total GST on wheat flour and basmati rice is ₹ 45.

(ii) the value of y, if CGST paid for detergent powder is ₹ 39.60

(iii) total amount to be paid (including GST) for the above bill.

Answer

(i) Given, total GST on wheat flour and basmati rice is ₹ 45.

Total price of wheat flour = 35 × 5 = ₹ 175.

Total price of basmati rice = 180 × 5 = ₹ 900.

Given,

Total GST on wheat flour and basmati rice is ₹ 45.

∴ $\dfrac{x}{100} \times 175 + \dfrac{5}{100} \times 900$ = 45

⇒ 1.75x + 45 = 45

⇒ 1.75x = 45 − 45

⇒ 1.75x = 0

⇒ x = 0.

Hence, x = 0%.

(ii) From table,

Total price of surf excel detergent = 220 × y = ₹ 220y.

GST on detergent powder = 18%

CGST = $\dfrac{GST}{2} = \dfrac{18}{2}$ = 9%

Given,

CGST paid for detergent powder is ₹ 39.60

∴ $\dfrac{9}{100}$ × 220y = 39.60

⇒ 9 × 220y = 39.60 × 100

⇒ y = $\dfrac{39.60 \times 100}{9 \times 220}$

⇒ y = $\dfrac{3960}{1980}$ = 2

Hence, y = 2 kg.

(iii) For wheat flour,

Total price = 35 × 5 = ₹ 175

GST = 0%

So, total price = ₹ 175.

For basmati rice,

Total price = 180 × 5 = ₹ 900

GST = 5%

So, total price = ₹ 900 + $\dfrac{5}{100}$ × 900 = ₹ 900 + ₹ 45 = ₹ 945.

For detergent powder,

Total price = 220 × 2 = ₹ 440

GST = 18%

So, total price = ₹ 440 + $\dfrac{18}{100}$ ×440 = ₹ 440 + ₹ 79.20 = ₹ 519.20

Total bill = ₹ 175 + ₹ 945 + ₹ 519.20 = ₹ 1639.20

Hence, total bill = ₹ 1639.20.