A microwave oven having a market price of ₹ 22,000 was sold by a dealer in Patna (Bihar) to a consumer in Gaya (Bihar) at a discount of 25%. If the rate of GST is 18%, calculate the IGST CGST and SGST charged from the consumer. Also determine the total amount of Bill.

Given:

Market price = ₹ 22,000

Discount percentage = 25%

GST Rate = 18%

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

As the transaction is intra-state (within Bihar), so IGST is not applicable and GST is split equally into CGST and SGST.

Discount = 25% of ₹ 22,000 = $\dfrac{25}{100}$ x 22,000 = ₹ 5,500

Price after discount = ₹ 22,000 - ₹ 5,500 = ₹ 16,500

IGST = ₹ 0 (∵ Intra-state transaction)

CGST = 9% of ₹ 16,500 = $\dfrac{9}{100} \times 16,500$ = ₹ 1,485.

SGST = 9% of ₹ 16,500 = $\dfrac{9}{100} \times 16,500$ = ₹ 1,485.

Total GST = CGST + SGST = ₹ 1,485 + ₹ 1,485 = ₹ 2,970.

Total Amount = Price after discount + GST

= ₹ 16,500 + ₹ 2,970 = ₹ 19,470

Hence, IGST = ₹ 0, CGST = ₹ 1,485, SGST = ₹ 1,485 and Total Bill Amount = ₹ 19,470.