Question

Auto aid delhi purchased 500 pieces of car horns @ 200 each less 10% trade discount plus IGST @ 12% from auto horns chandigarh. What is the invoice value

Answer 1

purchase value =500*200
                        =100000
 trade discount = 100000*10%
                        = 10000

net puchases= purchases- trade discount 
                     =100000-10000
                      =90000

IGST = 90000*12%
            =10800

Jounal entry 

Puchses A/c Dr    90000
IGST A/c      Dr     10800
     To bank/cash/debtor A/c       100800
(being goods purchases)


hope answer is useful