Question

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Tax invoice of services provided (Sample)
Food Junction, Khed-Shivapur, Pune
Invoice Date: 25 Feb., 2020

SAC	Food Items	Qty	Rate (₹)	Taxable Amount (₹)	CGST	SGST	Amount (₹)
9963	Coffee	1	20	20.00	2.5% = 0.50	2.5% = 0.50	21.00
9963	Masala Tea	1	10	10.00	2.5% = 0.25	2.5% = 0.25	10.50
9963	Masala Dosa	2	60	120.00	2.5% = 3.00	2.5% = 3.00	126.00
Total				150.00
Grand Total							₹157.50

Hint:

In GST invoices, total GST = CGST + SGST. Each of these is usually half of the total GST rate (e.g., 5% = 2.5% CGST + 2.5% SGST).

Answer 1

Step 1: Compute taxable amounts.
\[ \text{Coffee: } 1 \times 20 = ₹20 \] \[ \text{Masala Tea: } 1 \times 10 = ₹10 \] \[ \text{Masala Dosa: } 2 \times 60 = ₹120 \] \[ \text{Total Taxable Value} = 20 + 10 + 120 = ₹150 \] Step 2: Calculate CGST and SGST at 2.5% each.
\[ \text{Coffee: } 2.5% \text{ of } 20 = ₹0.50 \] \[ \text{Masala Tea: } 2.5% \text{ of } 10 = ₹0.25 \] \[ \text{Masala Dosa: } 2.5% \text{ of } 120 = ₹3.00 \] Step 3: Find the total GST and total bill.
\[ \text{Total GST} = (0.50 + 0.25 + 3.00) + (0.50 + 0.25 + 3.00) = ₹7.50 \] \[ \text{Grand Total} = \text{Taxable Value} + \text{Total GST} = 150 + 7.50 = ₹157.50 \] Step 4: Conclusion.
The invoice shows CGST = ₹3.75 and SGST = ₹3.75, hence total GST = ₹7.50, and total bill = ₹157.50.
Final Answer: \[ \boxed{\text{Grand Total = ₹157.50}} \]