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A dealer in Mumbai supplied an item at the following prices to a dealer in Delhi. Find the total amount of the bill.
Rate per piece (in Rs.)Quantity (no. of pieces)Discount %SGST %
18010Net9
26020209
31030Net9
17520309

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Answer
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Hint: We start solving the problem by multiplying the quantity to the rate per piece. We then apply a discount to the amount obtained after multiplying them to get the amount after applying the discount. We then apply SGST to this amount obtained after applying a discount. Similarly, we perform this procedure for each item and add them all to get the total amount of the bill.

Complete step by step answer:
According to the problem, we are given a list of supplied items from a dealer of Mumbai to dealer of Delhi as shown in the following table. We need to find the total amount of the bill.
Rate per piece (in Rs.)Quantity (no. of pieces)Discount %SGST %
18010Net9
26020209
31030Net9
17520309

Let us first find the total amount for the item which costs Rs. 180.
We know that the SGST is applied after applying a discount to the total amount.
So, the amount for 10 pieces each of cost Rs. 180 is $Rs.\left( 10\times 180 \right)=Rs.1800$ and we can see there is no discount for this item and 9% SGST has been laid on this price.
So, the total amount for the present item is $Rs.1800+9\%\text{ of }Rs.1800$.
We know that a% of b is defined as $\dfrac{a}{100}\times b$. So, we get the total amount for this item as $Rs.1800+Rs.\left( \dfrac{9}{100}\times 1800 \right)=Rs.1800+Rs.162=Rs.1962$ ---(1).
Now, let us find the total amount for the item which costs Rs. 260.
So, the amount for 20 pieces each of cost Rs. 260 is $Rs.\left( 20\times 260 \right)=Rs.5200$ and we can see there is a 20% discount for this item. So, the total amount will be $\left( 100-20 \right)\%=80\%$ of Rs. 5200.
So, the amount for this item before applying SGST is $\dfrac{80}{100}\times 5200=Rs.4160$.
Now, we need to apply 9% SGST on this price.
So, the total amount for the present item is $Rs.4160+9\%\text{ of }Rs.4160$.
We know that a% of b is defined as $\dfrac{a}{100}\times b$. So, we get the total amount for this item as $Rs.4160+Rs.\left( \dfrac{9}{100}\times 4160 \right)=Rs.4160+Rs.374.4=Rs.4534.4$ ---(2).
Now, let us find the total amount for the item which costs Rs. 310.
So, the amount for 30 pieces each of cost Rs. 310 is $Rs.\left( 30\times 310 \right)=Rs.9300$ and we can see there is no discount for this item and 9% SGST has been laid on this price.
So, the total amount for the present item is $Rs.9300+9\%\text{ of }Rs.9300$.
We know that a% of b is defined as $\dfrac{a}{100}\times b$. So, we get the total amount for this item as $Rs.9300+Rs.\left( \dfrac{9}{100}\times 9300 \right)=Rs.9300+Rs.837=Rs.10137$ ---(3).
Now, let us find the total amount for the item which costs Rs. 175.
So, the amount for 20 pieces each of cost Rs. 175 is $Rs.\left( 20\times 175 \right)=Rs.3500$ and we can see there is a 30% discount for this item. So, the total amount will be $\left( 100-30 \right)\%=70\%$ of Rs. 3500.
So, the amount for this item before applying SGST is $\dfrac{70}{100}\times 3500=Rs.2450$.
Now, we need to apply 9% SGST on this price.
So, the total amount for the present item is $Rs.2450+9\%\text{ of }Rs.2450$.
We know that a% of b is defined as $\dfrac{a}{100}\times b$. So, we get the total amount for this item as $Rs.2450+Rs.\left( \dfrac{9}{100}\times 2450 \right)=Rs.2450+Rs.220.5=Rs.2670.5$ ---(4).
Now, let us add the amounts obtained from equations (1), (2), (3) and (4) to find the total amount of the bill.
So, the total amount of the bill is $Rs.\left( 1962+4534.4+10137+2670.5 \right)=Rs.19303.9$.

∴ The total amount of the bill is Rs. 19303.9.

Note: We should not apply SGST to the total amount before applying the discount to the amount which is the most common mistake many students do. We can see that the given problem contains a huge amount of calculation, so we need to perform each step carefully. We should not confuse a% of b with $a\times b$ instead of $\dfrac{a}{100}\times b$. Similarly, we can have problems finding the total amount that is accounted for by discount.