For both the following inter-state transaction of services, find the total amount of bill.

(i) Cost of services = ₹ 5,000, discount = 20% and GST = 12%

(ii) Cost of services = ₹ 12,500, discount = 40% and GST = 18%

(i) Given:

Cost of service = ₹ 5,000

Discount = 20% of cost of service

$\Rightarrow\text{20\% of ₹ 5,000}\\[1em] \Rightarrow \dfrac{20}{100} \times ₹ 5,000\\[1em] \Rightarrow \dfrac{1}{5} \times ₹ 5,000\\[1em] \Rightarrow ₹ \dfrac{5,000}{5}\\[1em] \Rightarrow ₹ 1,000$

Taxable cost of service = ₹ 5,000 - ₹ 1,000 = ₹ 4,000

IGST = 12% of ₹ 4,000.

$\Rightarrow \dfrac{12}{100} \times ₹ 4,000\\[1em] \Rightarrow \dfrac{3}{25} \times ₹ 4,000\\[1em] \Rightarrow ₹ \dfrac{12,000}{25}\\[1em] \Rightarrow ₹ 480$

Amount of bill = ₹ 4,000 + ₹ 480 = ₹ 4,480

(ii) Given:

Cost of service = ₹ 12,500

Discount = 40% of cost of service

$\Rightarrow\text{40\% of ₹ 12,500}\\[1em] \Rightarrow \dfrac{40}{100} \times ₹ 12,500\\[1em] \Rightarrow \dfrac{10}{25} \times ₹ 12,500\\[1em] \Rightarrow ₹ \dfrac{125,000}{25}\\[1em] \Rightarrow ₹ 5,000$

Taxable cost of service = ₹ 12,500 - ₹ 5,000

= ₹ 7,500

IGST = 18% of ₹ 7,500.

$\Rightarrow \dfrac{18}{100} \times ₹ 7,500\\[1em] \Rightarrow \dfrac{9}{50} \times ₹ 7,500\\[1em] \Rightarrow ₹ \dfrac{67,500}{50}\\[1em] \Rightarrow ₹ 1,350$

Amount of bill = ₹ 7,500 + ₹ 1,350 = ₹ 8,850

Total amount of bill for both the services = ₹ 4,480 + ₹ 8,850

= ₹ 13,330

Hence, total amount of bill = ₹ 13,330.