The following bill shows the GST rate and the marked price of items :

S.No.	Item	Marked price (₹)	Quantity	Rate of GST
1	Wheat Flour (unpacked)	35.00	5 kg	x%
2	Basmati Rice (Branded & packed)	180.00	5 kg	5%
3	Surf Excel Quick Wash Detergent	220.00	y kg	18%

Find :

(a) the value of x if the total GST on wheat flour and basmati rice is ₹ 45.

(b) the value of y, if CGST paid for detergent powder is ₹ 39.60

(c) total amount to be paid (including GST) for the above bill.

(a) Given, total GST on wheat flour and basmati rice is ₹ 45.

Total price of wheat flour = 35 × 5 = ₹ 175.

Total price of basmati rice = 180 × 5 = ₹ 900.

Given,

Total GST on wheat flour and basmati rice is ₹ 45.

$\therefore \dfrac{x}{100} \times 175 + \dfrac{5}{100} \times 900 = 45 \\[1em] \Rightarrow 1.75x + 45 = 45 \\[1em] \Rightarrow 1.75x = 45 - 45 \\[1em] \Rightarrow 1.75x = 0 \\[1em] \Rightarrow x = 0.$

Hence, x = 0%.

(b) From table,

Total price of surf excel detergent = 220 × y = ₹ 220y.

GST on detergent powder = 18%

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

Given,

CGST paid for detergent powder is ₹ 39.60

$\therefore \dfrac{9}{100} \times 220y = 39.60 \\[1em] \Rightarrow 9 \times 220y = 39.60 \times 100 \\[1em] \Rightarrow y = \dfrac{39.60 \times 100}{9 \times 220} \\[1em] \Rightarrow y = \dfrac{3960}{1980} = 2.$

Hence, y = 2 kg.

(c) For wheat flour,

Total price = 35 × 5 = ₹ 175

GST = 0%

So, total price = ₹ 175.

For basmati rice,

Total price = 180 × 5 = ₹ 900

GST = 5%

So, total price = ₹ 900 + $\dfrac{5}{100} \times 900$ = ₹ 900 + ₹ 45 = ₹ 945.

For detergent powder,

Total price = 220 × 2 = ₹ 440

GST = 18%

So, total price = ₹ 440 + $\dfrac{18}{100} \times 440$ = ₹ 440 + ₹ 79.20 = ₹ 519.20

Total bill = ₹ 175 + ₹ 945 + ₹ 519.20 = ₹ 1639.20

Hence, total bill = ₹ 1639.20