Refer to the given bill. A customer paid ₹2,000 (rounded off to the nearest ₹10) to clear the bill.

Note: 5% discount is applicable on an article if 10 or more such articles are purchased.

Article	M.P.(₹)	Quantity	G.S.T
A	190	06	12%
B	50	12	18%

Check whether the total amount paid by the customer is correct or not. Justify your answer with necessary working.

For Article A,

M.P. = ₹ 190, Quantity = 6

Total M.P. = ₹ 190 × 6 = ₹ 1,140

G.S.T. = 12%

G.S.T. amount = $12\%$ of ₹ 1,140

$= \dfrac{12}{100} \times 1140$ = ₹ 136.80

Total amount = ₹ 1,140 + ₹ 136.80 = ₹ 1,276.80

For Article B,

M.P. = ₹ 50, Quantity = 12

(Discount 5% applicable as quantity > 10)

Total M.P. = ₹ 50 × 12 = ₹ 600

Discount = 5% of ₹ 600

$= \dfrac{5}{100} \times 600$ = ₹ 30

Taxable value = ₹ 600 - ₹ 30 = ₹ 570

G.S.T. = 18%

G.S.T. amount = 18% of ₹ 570

$= \dfrac{18}{100} \times 570$ = ₹ 102.60

Total amount = ₹ 570 + ₹ 102.60 = ₹ 672.60

Total bill = ₹ 1,276.80 + ₹ 672.60 = ₹ 1,949.40

Rounded off to the nearest ₹10 then bill= ₹ 1,950

The customer paid ₹ 2,000, which is ₹ 50 extra (₹ 2,000 - ₹ 1,950).

Hence, the customer paid ₹ 50 extra.