A retailer purchased an air conditioner (A.C.) for ₹30,000. He marked up its price by 20% and then allows a discount of 10% on the marked price to a customer. If the sale is intra-state and the rate of GST is 28%, find the:

(a) marked price of A.C.

(b) total amount paid by the customer including GST.

(c) tax collected by the central and the state governments respectively.

Given,

(a) Given,

Cost price = ₹30,000

Markup = 20%

Markup amount = 20% of cost price

= $\dfrac{20}{100} \times 30000$

= ₹ 6,000

Marked price = Cost price + Markup amount

= 30,000 + 6,000

= ₹ 36,000

Hence, marked price = ₹ 36,000.

(b) Given,

Discount = 10%

Discount amount = 10% of marked price

= $\dfrac{10}{100} \times 36000$

= ₹ 3,600

Selling price = Marked price - Discount

= 36000 - 3600

= ₹ 32,400

GST = 28%

GST amount = 28% of selling price

= $\dfrac{28}{100} \times 32400$

= ₹ 9,072.

Total amount paid by customer = Selling price + GST

= ₹ 32,400 + ₹ 9,072

= ₹ 41,472.

Hence, total amount paid by the customer = ₹ 41,472.

(c) From part (b),

Total GST = ₹ 9,072

GST = 28%

CGST= SGST = $\dfrac{GST}{2} = \dfrac{9072}{2}$

= ₹ 4,536.

Hence, tax collected by central government = ₹ 4,536 and tax collected by state government = ₹ 4,536.