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(iv) Add: Weighment charges (Note-1) 2,000
(v) Less: Discount for prompt payment (Note-2) (1,000)

Value of taxable supply 11,000 31,000

IGST payable @ 18% (Note-3) 1,980
CGST payable @ 9% (Note-4) 2,790
SGST payable @ 9% (Note-4) 2,790

CCP 05.04.20.00

Kamal Book Depot, a wholesaler of stationery items, registered in Mumbai, has received order for
supply of stationery items worth ` 2,00,000/- on 12th November, 20XX from another local registered
dealer, Mr. Mehta, Mumbai. Kamal Book Depot charged the following additional expenses from Mr.
Mehta:-

Sr. No. Particulars Amount in `
(i) Packing charges 5,000
(ii) Freight & Cartage 2,000
(iii) Transit Insurance 1,500

(iv) Extra designing charges 6,000
(v) Taxes by Municipal Authority 500

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