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.
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(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.
$$\begin{aligned}\therefore \frac{x}{100} \times 175 + \frac{5}{100} \times 900 = 45 \\[1em] \Rightarrow 1.75x + 45 = 45 \\[1em] \Rightarrow 1.75x = 45 - 45 \\[1em] \Rightarrow 1.75x = 0 \\[1em] \Rightarrow x = 0.\end{aligned}$$
Hence, x = 0%.
(b) From table,
Total price of surf excel detergent = 220 × y = ₹ 220y.
GST on detergent powder = 18%
CGST = $\frac{\text{GST}}{2} = \frac{18}{2}$ = 9%.
Given,
CGST paid for detergent powder is ₹ 39.60
$$\begin{aligned}\therefore \frac{9}{100} \times 220y = 39.60 \\[1em] \Rightarrow 9 \times 220y = 39.60 \times 100 \\[1em] \Rightarrow y = \frac{39.60 \times 100}{9 \times 220} \\[1em] \Rightarrow y = \frac{3960}{1980} = 2.\end{aligned}$$
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 + $\frac{5}{100} \times 900$ = ₹ 900 + ₹ 45 = ₹ 945.
For detergent powder,
Total price = 220 × 2 = ₹ 440
GST = 18%
So, total price = ₹ 440 + $\frac{18}{100} \times 440$ = ₹ 440 + ₹ 79.20 = ₹ 519.20
Total bill = ₹ 175 + ₹ 945 + ₹ 519.20 = ₹ 1639.20
Hence, total bill = ₹ 1639.20




