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Price Rs 80,000 plus Rs 4,000 late-payment interest. IGST at 5%?

ARs 3,800
BRs 4,400
CRs 4,000
DRs 4,200
Answer & Solution
Correct answer: D. Rs 4,200
Interest for delayed payment joins value, so 84,000 at 5 per cent gives Rs 4,200.
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