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Mathematics

A registered computer engineer provides computer maintenance services to five different companies. He offers different discounts to different companies depending upon their payment terms.

CompanyC1C2C3C4C5
Service costs₹8,200₹12,100₹13,600₹8,000₹1,500
Discount30%25%20%15%10%

If the rate of GST is 18%, calculate the output GST for the computer engineer.

GST

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Answer

C1 :

Service cost = ₹ 8,200

Discount rate = 30%

Discounted cost = ₹ 8,200 - (8,200×30100)\Big(8,200 \times \dfrac{30}{100}\Big)

= ₹ 8,200 - ₹ 2,460

= ₹ 5,740

C2 :

Service cost = ₹ 12,100

Discount = 25%

Discounted cost = ₹ 12,100 - (12,100×25100)\Big(12,100 \times \dfrac{25}{100}\Big)

= ₹ 12,100 - ₹ 3,025

= ₹ 9,075

C3 :

Service cost = ₹ 13,600

Discount = 20%

Discounted cost = ₹ 13,600 - (13,600×20100\Big(13,600 \times \dfrac{20}{100})

= ₹ 13,600 - ₹ 2,720

= ₹ 10,880.

C4 :

Service cost = ₹ 8,000

Discount = 15%

Discounted cost = ₹ 8,000 - (8,000×15100)\Big(8,000 \times \dfrac{15}{100}\Big)

= ₹ 8,000 - ₹ 1,200

= ₹ 6,800.

C5 :

Service cost = ₹ 12,500

Discount = 10%

Discounted cost = ₹12500 - (12,500×10100)\Big(12,500 \times \dfrac{10}{100}\Big)

= ₹ 12,500 - ₹ 1,250

= ₹ 11,250

Total service cost (after discount) = ₹ 5,740 + ₹ 9,075 + ₹ 10,880 + ₹ 6,800 + ₹ 11,250 = ₹ 43,745

Total Output GST = 18% of ₹ 43745

= 18100×43745\dfrac{18}{100} \times 43745

= ₹ 7874.10

Hence, total output GST for engineer = ₹ 7,874.10

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