-

~ ~ = : ~ = - - ~ ~ ' - ' " ~ ~..................:· -=---~--,~~ - - - - - - · ,

ions of
tages

t the end of the lesson, you will be able to:

•
. . ... . . . ... Learning O~tcomes
G

apply percentage to compare quantities.

solve problems involving overhead expenses and profit and loss.
calculate discounts, sales tax and value added tax.

Applications of Percentages in real life

Percentage is a fraction in which the

denominator is 100.
It is represented by the symbol %. :.

.......
('we studied in ·\
71% means 71 per 100 or 71 hundredths.

-
\ geography that j The given grid represents 71% or the
I about 71% of the 1
l
······••-
. 71
••::::.:::: Earth is water. f ractron-.
100
What does it mean? j
·········-
\.
•·.............................................·•
71%

, Check what you know

Write each as a percentage. (i) 2 (ii) 0.028 (iii) 1.25 (vi) 1 : 7
6
(2) Express each as a percentage. (i) One mango out of 8 in a box (ii) 425 marks out of 500
(3) Calculate: (i) 12% of 500 (ii) 6.2. %of 120 (iii) 120% of 150 (iv) 380% of 76
2
(4) Express the first quantity as a percentage of the second.
(i) 75p; ~3 (ii) 350 g; 2 kg (iii) 225 ml; 4 litre (iv) 1.25 cm; 10 cm

:···· ···-··-.
:r:l. •
•
.:i=:c===="
•'
. - .............. _,

Percent<::llde
----------------~---·
our daily lives, we come.across many situations where we need to compare two quantities.
ou have already learnt to compare quantities using fractions, ratios and percentages.
tl~is lesson, you will learn to apply the concept of percentage to solve problems involving
rofit and loss, discounts, sales tax, service tax and GST (Goods and Service tax).
et us begin with a few problems on percentages.

{i;3
..,

~ol,ved·I~anipl~.s
l 1
\ Example 1 I II 22% of a number is I5•1, lind2 thL number.
2 -154 22n = 154 X 100
i Solution I Let the number be n. Then
100
"-
li !.
_ 154 X 100 = 7 x l00 = 700. "Jhc required number is 700.
l: i
l
1herefore, t1 -
22

l Example 2 ! A m,m ::i,wcs B%, of his• •s•,1..iry every month. If he savci; t2880 every month, what~
his s.,lar}?
; Solution I Let the monthly salary of the man be 'P·
8
It is given that 8% of ?pis ?2880 P= 2880
I 8p = 2880 X 100
100

! p=28808 100 =36000

X

1herefore, the man's monthly salary is B6,000.

Example3
Solution
. .
••••••••••••••••••••••••••••••••••••••
In a consignment of electric bulbs, 4% were broken, and from the ~emainder, 2.5\
were found to be defective. If the total number of broken or defective bulbs is 32I
find the number of bulbs in the consignment.
Let the number of bulbs in the consignment be b. 4
4% of the bulbs were broken The number of broken bulbs = - x b = 0.04b
100
The number of bulbs remaining is b - 0.04b = 0.96b
2.5% of the remaining, which is 2.5% of 0.96b, were defective.
25
The number of defective bulbs is ' x 0.96b ==> 0.025 x 0.96b = 0.024b
100
Total number of bulbs broken or defective is 32.
That is, number of broken+ number of defective bulbs= 32.
Therefore, 0.04b + 0.024 b = 32
==>b=~= 32000 = 500
0.064 64
Therefore, the number of bulbs in the consignment is 500.

Percentage increase or decrease

The increase or decrease in the size or value ofa quantity can be estimated using percen
For example, we know that the value of any machinery decreases over a period of •
Suppose that the current value of a car is ~4,00,000. After a year, its value decreases
t25,000,
In terms of percentage, this decrease is given by:
(25,000 + 4,00,000) x 100% = 6.25% of the original value of the car.
We say that the car has depreciated in value by 6.25% in one year.
Actual increase or decrease
Percentage increase or decrease=---------~~ x 100%
Original value
 .......
.
••••••••
t
:'
I

..• r,·•
•I • t

'.)olved Examples I
,
•

:..-.. -.. ---- ...

By what number should a number be multiplied, to increase it by 7o%?
solution Let the number be n. The increase in the value is by 70%.

Therefore, the new number is n + 70 n => (1 +

100 10
2-)
n= n
10 17
The number by which a number has lo be multiplied lo increase il by 7o% is to •
exampleS The popul_ation of a town increases by 6% annually. If it is 53,000 in the year 201 O,
what was its population in 2009?
solution Annual increase in population is 6%.
For every 1OO persons, there is an increase of6 persons => The increased population is 1()6.
Thus, the ratio of population in 2009 to that in 2010 is 100 : 106
=> Population in 2009 : Population in 201 o : : 100 : 106
=> Population in the year 2009 = 1OO x 53000 = 100 x 500 = 50000
106
Therefore, the population of the town in 2009 was 50,000.
i Example6 Imran's salary is 15% more than that of Amit. By what percentage is Amit's salary
less than Imran's?
Solution Let Amit's salary be fl 00. Then Imran's salary is f 115.
In terms of percentage, Amit's salary is less than Imran's by:
Imran's salary-Amit's salary ) ( 15 ) 1 or _ %
( , al Xl00 %=> -xl00 %=13-% 13 04
Imran s s ary 115 23
Therefore, Amit's salary is less than Imran's by 13.04%.

Example7 In maths, Vivek got 16% more marks in the second term than that in first term.
Ifhe got 87 marks in the second term, what were his marks in the first term?
Solution Let Vivek's marks in the first term be m.
His marks in the second term are 16% more than that in the firstterm = m +16- m = -116 m
Vivek's marks in the second term = 87 (given) 1 1
OO OO
116 100
Therefore, - m =87 => m = 87 x - = 75.
100 116
Vivek scored 75 marks in the first term.
........................................

,_1,1
Answer the following.
2
(1) What is expressed as percentage?
5
(2) What is 0.008 expressed as a percentage?
(3) If 16% of a number is 64 what is the number?
(4) If Aexceeds 8 by 10%, then find the number by which~ has ~o be ~ultiplied to_get A?
(5) The price of an article increases by 30%. By how many times 1s the increased price larger as
compared to the original price?
6
( ) What percentage of 3 litres is 300 ml?

- ..
,·
\ Exetcise 9.1
\

I 0 • Order- -3 8-1% , o. 7
Arrange in ascen dmg
• , 3
0 A rectangle has dimen
sions 40 rn ><
8
I 4 If the length and bread
) The cost of an article is th are incr
t S200. It wa_s 1S%, find the %increase
) offered at a discount of in its are as
t discounted price?
15%. What ,s the
Q If 12% of a bill is deducte
d, and t3g
ea.

!
I
0Sahil got a special increa
se of 20% in his
to be paid, how much wa 6
s the bill a re
salary for his outstandin
g performance. If f) A boy measures the len "'°u~
gth of a str .
his increased monthly sa line as 6.2 cm when it
was ' 19,200,
?/.. find his salary before the larincyrea Find the % error in his
actually is ~1ht
6
se. measuremen~.,
~ . The enrolment
in a school increases_ b_y
8% to 1620 pupils. Wha
fD Jyoti bought 12 boxes
containing 60
t was the ongmal mangoes each. If on an
strength of the school? average, two
0A number is first inc"rease
d by 15%
mangoes from each bo
x are spoilt, find
the percentage of all the
spoilt mangoes_
and then reduced by 15
%. By what - Every month, Mira buys
percentage does the nu milk forts10.
mber change? When the price of milk
0 From his salary, John sp
20% on transport and 50
ends 15% on rent, 12.5%, she had to reduc
went up by
e her month~
% on groceries. If consumption of milk so
he saves f 1245 every mo that she spends
nth, what is his the same amount. By
monthly salary? what percent did
she reduce her consum
I .,_ ,_i o11 ,r1
ption of milk?
1m FlrllllmNWJW//~
WQ//
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II//IIII//I////I///I/I//////
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II I////I//////////I//II//U/l//
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////Ul'U/-"W/////H//U/
·-- -1 1
cha\\enge Youtse\f ....................................
//////l'/M~""
'
................................................
:
•
A red
I.
uction of 20% in the ..\
price of tomato will en
..
•• Find the origina\ price
and the reduced price
able a customer to bu
y 2 kg more for ~100. \
I
I

•
•• pis original price, then: . (H int : If n is the original quan
np = (n + 2) x 0.Bp = 10 tity of tomatoes and\
• 0.)
: II. Ayan gets 12%
commission on the se
lling price for the first
.
: I

commission on the ex 20 kg that he sells. He I

cess he sells after 20 gets 2°' \

•. kg. If he sold 48 kg in
0

.. calcu\ate his tota\ comm

••• ••• ••• ••• ••• ••• •••
ission. (Hint: commission
••• ••• ••• ••• ••• ••• •••
a month, at f80 perk~'
=12% of 1600 + 20% of 2240)
••• ••• ••• ••• ••• ••• •••
••• ••• :
••• ••• ••• ••• ••• ••• ••• I
••• ••• ••• ••• ••• •••·••'
CD__Profit_and_loss __
Percentage is useful
in problems involving
concepts of profit an d co st price an d selling
loss. price. Let us recall
• The price at which
an article is pu rc ha se
• The price at which d is th e cost price (CP)
an article is sold is th .
• When th e selling pr e selling price (SP).
ice is gr ea ter th an th e
If SP> CP, Profit= SP - co st price, th er e is pr
CP . ofit or gain. •.
• When th e selling pr
ice is lesser th an th e co . -~
et- Pr of it an d loss pe st price, th er e is loss. If
rc en ta ge is calculated SP < CP, Loss:: CP
pe rc en ta ge is given by on th e co st pr ic e only.
: The profit ~nd 105
Profit x 100 0/0 = ~. .•
Pr ofit%= - - SP - CP
CP
1c --- x 100%; loss •
loss%= -
CP - x 100% =--CP
- - ~, ct
CP . CP
,. When p~ofit or loss~~ntage is given, then CP or SP is given by
• 100 + profit% x CP ( ~) 5 100 - loss%
SP= or P=----xCP
100 100
100 100
cP=-----XSP (or) CP=----xSP
100 + profit% 100 - loss%
The expenses including that incurre? on transport, handling charges, maintenance charges
and repair charges on the cost of an item are called the overhead expenses.
The net cost price or the total cost price in such cases is given by:
Total cost price =Cost price of an article + Overhead expenses

Examples A used car dealer bought an old car for f2,50,000 and spent an amount of f50,000
on its repair. At what price should he sell so as to make a profit of 15%?
Solution Actual cost price of the car = ~2,50,000
Overhead expenses= fS0,000
Total cost price = f 3,00,000
Profit percent= 15%
15
Actual profit = - x f300000 = 15 x f3000 = f 45000
100
Selling price= f3,00,000 + f 45,000 = f3,45,000
Therefore, the price at which the car is to be sold is f 3,45,000.

Example9 A fruit seller buys 50 boxes of mangoes, each containing 100 mangoes, at the rate of
f 1200 per box. He sells each mango for f20. Find his total profit and profit percent.
Solution Cost of one box of 100 mangoes is n200.
Cost of 50 such boxes is 50 x f1200 = f60,000
SP of one mango = f 20
SP of 50 boxes of mangoes = 50 x 100 x 20 = f 1,00,000
Total profit= SP - CP = n,00,000 - f60,000 = f40,000
Profit
Profit% =--x100% 40000
= ( --xlO0 4
) %= ( -xlO0 2
) %=66-% or 66.67%
CP 60000 6 3

Example 10
Therefore, his profit is f 40,000 and profit percent is 66.67%.

The cost price of 15 notebooks is equal to the selling price of 12 notebooks. Find
the gain or loss percent.
I
I

I l
t
X
Let the CP of 15 notebooks be tx. Then CP of one notebook= f-
Solution 15
SP of 12 notebooks= CP of 15 notebooks= fx SP of one notebook = f .!_

t( x)
12
5 4
.!_ > .!_ SP > CP. Therefore, gain = t(.:_ - .:_) = x- = f .!_
I
i
12 15 12 15
15
60 60
i
!
:
Gain% = ( Gain x 100)% = (.!_ + .:_) x 100% = (.:_ x ) x 100% = 25%
I CP 60 15 60 x
I
i Therefore, gain percent is 25%.
_d]
_-1
l........................................·
 .........·······························:.: 0 £209<,
.. A used car dealer sold two cars for t4.S lakhs each. He incurred a loss
Example 11 .. while on the other, he 1nade a profit of 20%. Find
one
his net profit or loss pe11
. al ul the net profit or loss.
Solution We need to find the total cost pnce to c c ate
SP of car I = f 4,50,000; Loss %= 20%
lOO X f450000 = X (4
100
Therefore, CP ofcar I = - _
- - x SP= 100 2 o 80 ,SO,~
l00-loss%
=?5,62,500

SP of car II = f 4,50,000; Gain %= 20%

100 - lOO X f450000= IOO Xf4
. % x SP- 100 + 20 120 ,S0,1q
Therefore, CP of car II= I00 +gam
= f3,75,000

= fS,62,500 + f3,75,000 =f9,37~

Total SP= f 4,50,000 x 2 = t9,00,000; Total CP
Since CP > SP, there is net loss.
37 5oo
Loss amount= f(9,37,500 - 9,00,000) = t ,

37500 lOO)o1- --(_!25_ X 100)% = 4%

Loss % = ( 937500 x ro

Therefore, the net loss percent is 4%.

s a profit of 12%. At what price must
By selling cakes at t84 per dozen, a baker earn
v Example 12 ?
:, he sell each cake so as to earn a profit of 20%

Solution 1 SP of one dozen cakes = ?84 Profit % = 12%

100 100 100
l
1 CP =- -xS P= --X f84 =- Xf 84 =f 75
/ 100+ 12 100+ 12 112
20
prof it%= 20% New profit amo unt = - x f75 = flS
Expected 100

! New SP of a dozen cakes = CP +profit=

f75 + f 15 = f9O
_
/ New SP of one cake = f9O + 12 = ?7.50
earn a profit of2O% is f7.50.
j Therefore, the price at which each cake must be sold to
r at a
k at a profit of 15% and Vivek sells it to Saga
Example 13 / Arnab sells an article to Vive le, what was its cost price?
/ profit of 10%. If Sagar pays tSO6O for the artic
f CP of the article for Sagar= SP of the artic
le for Vivek = f 5060
Solution
x f5O6O =100 x f46 = f46OO
Profit% for Vivek = 10% => CP for Vivek = IOO 110
SP for Arnab = CP for Vivek = f 4600

Profit% for Arnab = 15% => CP for Arnab =1OO x f 4600 =100 x f 40 = f 4000
115
4000.
Therefore, the CP of the article for Arnab was
: ···············•••••••••••••••••••••••••
 the empty boxes appropriately.
CP SP Profit Loss Profit% Loss%
,ao ,20
,12,000 ,2000
,sso 10%

,23,000 8%

Exercise 9.2
······················································································•
'.
I
If rice is sold from a 40 kg bag at f 36/kg
for a profit of 20%, find the cost price of
0 A farmer bought 40 sheep at f600 per
sheep. He kept them on his farm for 10
the bag of rice. weeks and spent ,so per sheep per week
on an average. If he sold the whole flock
By selling her scooter for f 23,000, Sama
for ?55,000 rupees, what was his profit
incurred a loss of 8%. Find the price at
percent?

•
which she had bought the scooter.
Sheila bought a house for ,10 lakhs.
A shopkeeper sells an article at a loss of She spent f 4 lakhs on renovation and
4%. If he had charged ,a more, he would appointed a caretaker for an annual
have gained 5%. Find the CP of the article. salary of f50,000. After 2 years, she sold
Ajay sells two cycles at ,2soo each. If he the house for f81 lakhs. Find her profit
makes a profit of 25% on one and incurs percent.
a loss of 25% on the other, find his net Aman sells a water heater for ,4200 and
profit or loss percent.
makes a profit equal to.!. of its cost price.
Find the cost price. 6
Sameer bought apples at the rate of
USO per dozen and sold them at the rate
of s for ,9o. Find his profit percent.
CD Naresh sold a bicycle at a profit of 10%. Had
he sold it for '150 more, the profit would have
The cost price of 30 articles is equal to the been 15%. Find the cost price of the bicycle.
selling price of 25 articles. Find the loss or
gain percent.
e Kabir sold a watch at a loss of 6 3. %. Had
.3
2 he sold it for f220 more, he would have
If the selling price of a television is 1 made a profit of 8%. Find the cost price of
5 the watch.
times its cost price, find the gain percent.

hqllenge Youtself •··•••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••·· ...

Su bash buys wheat at the rate of {1500 per quintal (100 kg) from a farmer and sells it to :
a wholesale merchant at a profit of 20%. The wholesale merchant sells it to a retailer at a :
profit of 20%. Find the profit percent of the retailer if she sells it at the rate of 'i(.27 per kg.
(Hint: CP of retailer per kg = '15 x 1.2 x 1.2) .:
.•
•••••• ••••••••••••••••••••••••••••••••••• ••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••
 g)__ Qi~~9_g~! ..
To attract customers and increase sale of goods, sometimes th e seller offers a
the price of goods. This reduction is called discount. redu
The price of an item printed on it is called the marked price {MP) or list Price.
The amount reduced on the marked price of an item is the discount.
The price paid for an item after deducting the discount, if any, is the selling p .
rice (S
Discount = Marked Price - Selling Price; Selling Price = Marked Price - Discount I\
Discount percent= ------- x 1 OO%°
. Discount amount
Marked Price
Note: Discount is always calculated on the marked price.

Example 14 During a stock clearance sale, the shopkeeper of a footwear shop gave a d"
20% on sandals. What will be the sale price of a pair of sandals if its mark;;
is t560?
Solution Marked price of sandals = f 560
Discount percent = 20%
20
=> Discount amount= x t560 = fll2
100
Selling price = Marked price - Discount = f 560 - f 112 = f 448
Therefore, the selling price of the sandals is t 448.

Example 15 After giving a discount of 15%, an article is sold for t3400. Find its marked p •
Solution Let the marked price of the article be fl 00. Discount is 15% => SP is ?85.
If the SP is f85, then MP is flOO.

If the SP is f 3400, then MP is l OO x t3400 = f 4000

85
Therefore, the marked price of the article is t4000.

Example 16 A dealer marks his goods 25% above the cost price and offers a discount of16
Find the gain percent.
Solution Let the CP of the goods bet 100. Then their marked price is f 100 + (25% offtOO)==

Discount percent= 16% Discount amount is: x f125 = f20

Therefore, SP= tl25 - t20 = t105 lOO
=> Gain amount= SP - CP = t105 - tlOO = f5

I Therefore, gain percent =( Gain_ x 100]% =

Cost pnce 100
(-2_
x 100)% == 5~

The gain percent is 5%. •

............................................
 ....... --·-····--··:i
fl(arnple 17 I How much percent above the cost price should a dealer mark his goods so that
after allowing a discount of 20%, he makes a profit of 251}0?
. i
Solution Let the cost price be. t l 00 and let the mark up be x%.
Discount percent= 20% Selling price= 80% of (100 + x) = 0.8 (100 + x)
I Desired profit percent =25%; That is, SP =f 125
Thus, 0.8 (100 + x) =125
tI
80 + O.Bx =125
,
:
1 0.8 X = 45; X = 56.25
l
IL_................................: Therefore, the percent above the cost price that a dealer should mark his goods is 56.25%.

s~ccessive discounts
Aseries ofdiscounts allowed one after the other on the same item are called successive discounts.
For example, if a discount of 5% is allowed on a toy costing (550 that is already on a 12%
reduction sale, the discounts 12% and then 5% are called successive discounts. After the
first discount of 12%, the selling price of the toy is (484. After a further discount of 5%, its
selling price is (459.80. So, the final selling price of the toy is f459.80.
If the toy is sold for a total discount of 17%, its selling price would be f 456.50. Thus, the
successive discounts on an item are not the same as the sum of individual discounts on it.
. .. . . ,,...
Solved E-x~_mpl~~s~
' f' ' • . .
.
Example 18 Find a single discount equivalent to two successive discounts of 10% and 5%.
j
i Solution Let the marked price be flO0.
i\
First discount = 10% Price after first discount =f90
j
Second discount =5% Discount amount =5% of f90 = f 4.50
.
!i Final selling price = f90 - f 4.50 =f85.50
Equivalent single discount= fl00 - f85.50 =f 14.50
Ii Therefore, single discount equivalent to the given two successive discounts is 14.5%.
.........................................·
:

Cit------------·-·
Taxes
Taxes are financial charges that are imposed by state and central governments on individuals
and companies. The amount of tax collected is used by the government for defence
purchases, welfare programmes, for infrastructural and other development activities.
Taxes can be Direct or Indirect.
Direct taxes are taxes that are imposed and collected directly by the government of India.
l~come Tax, Capital Gains Tax, Corporate Tax, Securities Tax and Perquisite Tax are
direct taxes. Of these, the most commonly known is the Income Tax. Every individual whose
total income exceeds a minimum amount called the taxable limit must pay income tax based
on prevailing rates that are applicable from time to time.
 .
Indirect Taxes are taxes which are no d. ctly levied on the income of an indiVid
t ire Iy zs types of Indirect Taxes in
levied on goods and services. There ~re India Sllill
Value ad de
ne~:c ise du ty and Service Tax and p; t'ill
d Tax (VAT), Cust0ms uty, 0
Tax are some examples of indirect
taxeS.
Sales Tax (ST) Sales tax is the tax th . llected from the co nsu me r on the sale of
at is cot n sale of goods. Sales Tax
goods. It is imposed by_ Central _gov is added to thrn
e~~:~o:nt that the customer mu
price of the goods to give the final st pay. This taxe
b d paid to the go ver
the customer is collected by the sho nm ent The 'S raid
pkeepe;t~n state governments;
is the most important source of rev ev e; state : es1
respective Sales Tax Act and the tax enue o e b d'ff i ren t as
rates may also e 1 e_ •
The sales tax is expressed as a percen
tage of th e selling pnce.
If a discount is offered, then sales tax .
is calculated on the discounted pn
Sales tax is called as Value added tax ce
by the state government. ~AT is add
goods and passed on to the buyer. e~ to _the Price
For example, if the selling pn ce of
VAT on it is 10%, then the actual pri an article 1s flt 0~
ce of the article is f1O0.
Service Tax is a tax which is charge
d by the service provider on servic
es given.
9.C?.~.~-~-
(~.~Il.
The service tax and sales tax have bee
n merged to form the Goods and Se
lI
I
I •
GST is a all-inclusive indirect tax imp
as well as services at the national lev
osed on manufacture, sale and con
el. It will replace all indirect taxes
rvice tax (GST),
sumption of goods
; I services by states and the Central gov levied on goods and
ern
Number in every state they are registe ment. Businesses need to obtain a GST Identification
I

red.
The government has categorised item
s
Essential items like fruits and veg into five major slabs - 0%, 5%, 12%, 18 % and 28%.
eta
luxury items and items like cigarettes bles, milk and other such items will be 0% while
the 28% slab. , pan masala, aerated water and oth
er such wilJ be in

.....
Example 19

Solution
.
...
The cost of a fan at a
find the bill amount. shop is nsoo. If the sales tax is charg d t th
,~
e a e rate of 12%, •••••••••
Selling price of fan = nsoo

Sales tax = 12% => Amount paid

as sales tax == x ~18 00- 3F
100 - ,21 6
Bill am oun t= SP+ ST= t18 00 +
t21 6 = t2016
Example20 A refrigerator costs t22,800 incl
uding VAT charged at the t f
actual price of the refrigerator. ra e o 14~0 p·
• md the
Solution Let the actual price of the refriger
ator be tx. VAT= 14% =:} VAT
Selling pric e= Actual pric e+ VAT 14 11 amo unt ==14
-(t x)
== (tx ) + -(t x) == -.!( ~x )
....................................... : 100 100
: 100

I..
 ...................... i

G' 114 ( ) 100

iven: 100 'x =f22soo (, x) = - x ,22soo = , 20000
114
TI1crefore' the actual • 1• l .
pncc o t 1c refngerntor is ~20,000.
1 Example 21 st
zne co ofif a television set including VAT is t33,600. lf the original price was
, 30,000, nd the rate of VAT.
lI solution Price of a television set including VAT= , 33,600
1
i
!
Its original price= f30,000 VAT amount= , 3600
3600
VAT percent=( x100)%= 12'¾
I 30000 °
i
I Example 22 The price of a LED TV is ~68,000. How much will a consumer need to pay if the
: GST is charged at 28%.

I
;
Solution Selling price of television = 68000
GST =28%
Amount paid as GST = 28/ 100 X 68000 = 680 X 28 = '19840
i Final bill amount =68000 + 19840 =t87,840
Example23 Manpreet and Pooja went to a restaurant and ordered 2 cups of coffee for t75
and a plate of cheese toast for nso. Their bill including GST came to t265.50.
Calculate the rate of GST.
Solution Total bill amount = t265.40
Cost of food items =t225
Amount paid as GST = ~265.50 - 225 = f40.40
GST =40.50 X 100/225 =18%
.
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:

Dfiliffioo I
Answer the following.
(1) What is the SP of an article marked at f120 when a discount of 10% is given?
(2) What will be the MP of a product sold for t170 at a discount of 15%?
(3) What is the percentage of discount on an item marked at t250 and sold for f200?
(4) If the bill amount is t240 and the cost of all the items is t200, what is the rate of sales tax?
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Exetcise 9.3 !O·:.Obl
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1W"'t

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I

0 The marked price of a table is t4500. The G isFindf1800

shopkeeper has announced a discount
1
of 12-% on it. Find the sale price of the
2 0
table.
the marked price, if the selling price
after allowing a discount of 20%.
The price of an air conditioner was reduced
from t27,000 to f24,000. Find the rate of
discount.
 0 Find the rate of discount offered, if a
sweater is sold for f880 after a discount
f) Find a single discount equivalent t
successive discounts of 25% and 2 ~:'°
•
of f220.
The list price of a washing machine Is
• Find a single discount equivalent
sufcessive discounts of 20%, 10%
t
:~:'tt
f 16,000. Find the total amount charged If 2-%.
, sales tax is charged at 8%. . .
• Th! sale price of an electric Iron is ft 9
1 and its price before the tax Is added 1S0
The price of a toaster is ,2sso including
th
GST at 28%. Find the original price of e f 1800. Find the rate of VAT. s

,ii
•
toaster.
Rachel bought a pair of sandals for~
A furniture dealer marks his furniture at 18% GST and a leather bag for f3SOQ
40% above the cost price, and offers a at 28% GST. Calculate the percent of~
festival discount of 15%. Find his gain
percent. -iii charged on the whole transaction. .

C, A box of 6 glasses was bought for t840 Neeta bought computer accessories
worth t6360 which included VAT at 6%
after a discount of 20%. Find the marked
price of the box of glasses. Find the actual price of the accessories:

Sushma bought at a departmental stor

. . Complete the following table that lists the things that
7" ST/VAT{%)
e.
Bill amount
Sale price/Original price
S. No. Item
ST8% ? ---
(i) Pressure cooker t3200
VAT8% ~5400 -
(ii)
(iii)
Induction stove
Clothes
?
tBOOO ST5% ? -
VAT=? t14,000
-
Microwave oven t12,000
(iv}
tl700
-
(v) Shoes ~1600 ST=?
-

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nai. If the price of the car without
IV. The price of a car is ~3,64,000 in Delhi and t3,77,000 in Chen
tax is t3,25,000, calculate the rate of VAT in the two cities.
a discount of 20% on the marked
V. A dealer bought a DVD player for t2000. After allowing
of the DVD player.
price, she earns a profit of 25%. Find the marked price ,• ,
(Hint: 80% ofMP = 125% of t 2000) I
I

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;· 0 What percentage of 500 is 250? If Vedant's salary is raised from ?16,000

a month to ?18,000 a month, find the
;0
(

If Uday saved f40 which is 8% of his percentage increase in his salary.

[ allowance, how much allowance did he get?
 B selling goods for ,8400, a trader loses 4% ·, .. . . . .. ,, . . 1
•
... ...

frnd the cost price of the goods. • discount of 25%. And the selling price i
1
of the ceiling
, fan. 1I
BY selling a paint!ng for ,2~,000, Rita made I
a profit of 30~. F,_nd the pnce at which Rita The selling price of a flower vase was taoo.
bought the pamtmg. Find Its marked price if a discount of 2096
•
was allowed on it.
lhe marked pric~ of a _c~iling fan is •
•
I

, 2200. During wanter, 1t as offered at a

Find a single equivalent discount for the
two successive discounts of 20% and 1S%
on an item.

.• ----
....• ~ - - - · · - - · · · ·...-.... - · - - · - - - - - - · - -
choose the correct answer.
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0 The change in a number which is first increased by 20% and then decreased by 20% is:
e
(a) No change (b) A decrease by 4% (c) An increase by 4% (d) An increase by 1%
What percent of 15 is equal to 15% of 20? {a) 3% (b) 20% (c) 5% (d) 75%
OIfAexceeds Bby 5%, the factor with which 8 is to be multiplied to get A is:
{a) _!_ (b) 2_ (c)
20 (d) 20
O
21 20 21
The statement that is not true among the following is:
(a) Profit% or loss% is calculated on the cost price.
(b) Discount% is calculated on the cost price.
(c) Sales tax is calculated on the selling price.
(d) Marked price is greater than the cost price.

0 Ayan sells a stool and a chair for fl 20 each. If he incurs a loss of 20% on the stool and gets a profit
of 20% on the chair then there is:
(a) gain of 4% (b) loss of 4% (c) gain of 5% (d) neither loss nor gain

e1 • t I I
Mixeq Belg
t ti I I I I I I I •• I I I.• I I I I I I I
.0 By selling an article for fl7, a shopkeeper
loses 15%. At what price should he sell it
to gain 15%7
0 Anil spends 40% of his income on food,
1
25% on rent, 15% on school fees and 17%
on miscellaneous items. If hefaves f1200
per month, find his monthly income.
O· Priya and Anindhita together earn an
amount off45,000. Priya save~ 10% of her
salary while Anindhita saves ~5% of her
salary. If their savings are equal, find the
; salary of each.
I I I I I I I I I I I I I I e I I I I I I I e I I I I I I I I I I I I I I I I I I a I I I
............................................................................
At what rate must he sublet his contract so
that he makes a profit of 20%?
8 A merchant bought rice at f 1500 per
quintal. His expenses on labour and
transport worked out to 2% of the cost of
rice. At what price should he sell a quintal
of rice to earn a profit of 30%?
G Mahesh buys a set of books at an online
store. The store offers successive discounts of
20%, 10% and 2 %on the list price of ,2soo.
1
How much does Mahesh pay for the books?

:I Acontractor undertakes to complete • Arjun buys two pairs of jeans at the rate of
f1800 each, two T-shirts at the rate off450
Painting a house for f 12,000 per room.
I
each a pair of leather shoes for ?JS A trader mixes two varieties of toffe
O, a~d e
a le;t her handbag for f2800. If th
e sa es t 160 per kg and f220 per kg and sell
tax is charged at 8% for clothes and 18%for mixture at t 189.20 per kg and rna
leather goods, find the total bill amo ~
unt. profit of 10%. In what proportion ar 1
At the furniture shop, the bill amo two varieties mixed?
unt e
, 18 000 including sales tax. If th e
mar
.e
pric , was !f16 000 find the rate of sale e The sale price of an imported elec
t.
, , , s tax.
0 A shopkeeper marks his go~ds 4o%
the cost price and gives a discoun
abo~e
Is f1900 and is sold at a discount 1
0; ~~
If the GST is charged at 18% find the
-1\
I t of 20¼. to be paid by a customer.
( Find his profit percent.

Challenge Yourself •••• •••• •••• •••• •••• •••• •••• •••• ••••
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: VI. A milk vendor buys 100 litre ••••'•,
s of milk at ~12 per litre. Then he
decides to sell the mixture at t18 per add s 10 litres of water alld',
litre. If 15% of the mixture is spoilt,
j percent ( Hint: Am oun t of mixture
sol d= 110 - 15 x : :~)
calculate his Profit

VII. At a mobile shop, Anita is offe

red two brands A and B of mobile
: offered a discount of 15% but sale phones. On Brand A, shek
s tax will be charged at 15%. On Bra
: includes VAT at 15%. Which brand nd B, the selling Price
will be cheaper to buy if the mar
: ~14,000 and the original price of Bra ked price of Brand Ai$.
nd Bis ~12,000? (Hint: For Brand A,
l . SP and add sales tax at 15%. For Bra calculate discount and
nd B, add VAT at 15% to get the SP.)
••••••••••••••••••••••••••••••••••••••••••••
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••••••••••••••••••·· ,, .,.., i
}

Higher Ot~ et Thinking Skills I

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I

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0 Cup A has 100 ml of milk and Cup

B has 100 ml of black coffee. 1 ml of
·························-...........
.. ········ I
I

and mixed and similarly 1 ml of the milk from A is poured into

black coffee from B is poured into
gre ate r-th e percentage of black A and mixed. Which will
coffee in the mixture in A or that of
0 Which of the two is greater-SO%
of 90 or 90% of 80?
milk in the mixture in 81

Q Express 50% of 50% of 50% of 50%

as a fraction. Write a formula to exp
times as a fraction. ress 50% of 50% of ..
0 The consumption of electricity in
a city increases by 10% per year.
will it exceed twice the present con In how many years from
sumption? (consider only full years)

I Problem Solving
I
Problem
The percentage of 2s and 8s from
1 to 100 is approximately:
(a) 40% (b) 35% (c) 30% (d) 20%
Strategy: Guess and Check
From 1 to 9, there is one 2 and one
8.
From 10-19; 30-39; 40-49;
50-59; 60-69; 70-79 and 90-99,
there are seven 2s and seven 8s.
From 20-29, there are eleven 2s
and
one 8.
From 80 to 89, there are eleven
8s and one 2•

•
 Worksheet
\

0 Choose the correct answer.

(1 O) What is the single discount~-.,
to a discount of 15% and S\
(1) What percent of 12 is equal to 0•127 item?
(a) 1% (b) 0.1%
(c) 10% (d) 0.01 % G Answer the following:
(2) 35% increase on 120 is: (11) Samar gets 20% more marks
(a) 1o2 (b) 172 Meher and 12% more marks th \
(c) 182 (d) 192 If Ria gets 75 marks, find th/" '
(3) The cost of an article which yields a obtained by Samar and Meher.
loss of 20% when sold for f 800 is:
(12) Sanjana sells a watch to Ban1ta
(a) ~960 (b) ~640
profit of 25°/4, and Banita sells lttoil1
(c) ~1000 (d) ~1200
(4) A single discount equivalent to
at a profit of 15%. If Juhi paid
f 4600, what was the cost price cl
a::
successive discounts of 18% and 12% is: watch for Sanjana? If Sanjana '-
(a) 30% (b) 72.16% directly sold the watch to Juhl fer~
(c) 25% (d) 27 .84% amount Juhi paid Banita, wha t~
(5) The profit percent when the selling have been her profit percent?
price of an article is one and half times
(13) Vipin bought two booksfor~1soo.-n.:
the cost price is:
cost of one book is f 300 more thanu. 1

(a) 50% (b) 1.5%

other. He sold the expensive book••
(c) 200% (d) 150%
loss of 10% and the other at aprofitd
Q Answer the following: 15%. Find his net gain or loss percet

(6) Fifty-four percent of the pupils in a
class are girls. If the number of boys is
23, find the strength of the class.
(7) The value of a machine depreciates by
20% every year. If its present value is
~2,50,000, what was its value last year?
(8) If the original price of an article is ~500
and its price including VAT is ~570, find
rate of VAT.
(9) If an article costing t100 yields a profit
of 20% after allowing a discount oft40,
then find its MP.
(14) A merchant buys 400 kg of wheat it
sells two-fifths of the wheat at aPR'i
of 20%, one-fifth at a loss of 20% n
the remainder at a profit of 30\1
she had sold the whole lot at apni .
of 25%, she would have gained t811
more. What is her cost price?
(15) Vinod bought two chocolate barsi.
~40. By selling them, he earns aprli.
of 15% on one and loses 10% on di·
other. If the difference between ths'
selling prices is f9.1 0, find the cld
price of each of the two bars.

Crack it! •••••• •••••• •••••• •••••• •••••• •••••• •••••• ••••••
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(1) In a maths test, Shika got 15% more than
Shrey a and Shreya got 20% less than Diya. If Diya
got 75 marks, find the marks obtained by Shika and
Shreya.
(2) Linda bought a computer for t27,000, a DVD
player for t5200 and a mobile phon7 tor
f35,400 including VAT. The VAT on computer, DVD
player and a mobile phone respective~
were 8%, 4% and 18%. Find the sum of the original
prices of all the items.
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