The GST of an article is reduced from 12% to 5% and due to this, the price paid for the article is cut down by ₹ 14. The original price of the article is:

1. ₹ 50

2. ₹ 98

3. ₹ 100

4. ₹ 200

Let the original price (before GST) = ₹ x

Price paid at 12% GST = x + 12% of (x)

= x + $\dfrac{12}{100}x$

= x + 0.12x

= 1.12x

Price paid at 5% GST = x + 5% of (x)

= x + $\dfrac{5}{100}x$

= x + 0.05x

= 1.05x

Given,

The price paid for the article is cut down by ₹ 14.

Difference in price paid = 1.12x - 1.05x

⇒ 14 = 1.12x - 1.05x

⇒ 14 = 0.07x

⇒ x = $\dfrac{14}{0.07}$

⇒ x = 200.

The original price of the article is = ₹ 200

Hence, option 4 is the correct option.