This is another important question based on GST chapter 2 M. L. Aggarwal book for ICSE board. Here the sale is intra-state which is important information given in the question, and a GST of Rs.72 is paid to the State Government. you have to find the rate of GST.

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# A shopkeeper buys an article whose list price of Rs.8000 at some rate of discount from a wholesaler.He sells the article to a consumer at the list price.The sales are intra-state and the rate of GST is 18%. If the shopkeeper pay a tax (under GST) of Rs.72 to the State Government, find the rate of discount at which he bought the article from the wholesaler.

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Given list price of an article = Rs 8000

Let the Discount Rate = x %

Discount given = (x/100)8000 = Rs. 80x

because the shopkeeper is getting a discount of Rs. 80x, and selling the article at the Market Price

which means he is making a profit of Rs. 80x which is equal to the discount he got.

so he has to pay the tax only on the profit he is making.

∴ Gst = (18/100) * 80x

= 144x/10

144x/10 = Rs.72

x = 720/144

∴ x = 5%

Answer:- Discount % = 5%