Find the amount of bill for the following inter-state transaction of goods/services : Cost of transaction = ₹ 30,000, discount = 30% and GST = 28%.

Given:

Cost of transaction = ₹ 30,000

Discount = 30% of cost of transaction

$\Rightarrow\text{30\% of ₹ 30,000}\\[1em] \Rightarrow \dfrac{30}{100} \times ₹ 30,000\\[1em] \Rightarrow 3 \times ₹ 3,000\\[1em] \Rightarrow ₹ 9,000$

Taxable cost of goods = ₹ 30,000 - ₹ 9,000 = ₹ 21,000

IGST = 28% of ₹ 21,000.

$\Rightarrow \dfrac{28}{100} \times ₹ 21,000\\[1em] \Rightarrow \dfrac{7}{25} \times ₹ 21,000\\[1em] \Rightarrow ₹ \dfrac{147,000}{25}\\[1em] \Rightarrow ₹ 5,880$

Amount of bill = ₹ 21,000 + ₹ 5,880

= ₹ 26,880

Hence, amount of bill = ₹ 26,880.