Discount on gross value on invoice with multiple tax rates

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How do we calculate taxable value for invoice with items with multiple rates, if a discount is applied on the gross amount?

Suppose I have an invoice with the following items

Item Value Rate
Item 1  1,000  5%
Item 2  1,000 12%

 

If I give a discount of 10% on the gross amount, how do I calculate the GST?

If I calculate the discount on the 12% item, the total GST is ₹146. (5% of 1000 + 12% of 800)

If the discount is applied on taxable value of the lowest rate, the total GST is 160.  (5% of 800 + 12% of 1000)

If the discount is applied on the total GST before discount, the discounted GST is 153.  (5% of 900 + 12% of 900)

Replies (1)
Item 1 ...........1000 (5% GST)
item 2............1000 (12% GST)
Taxable..........2000
Disc @ 10%.......200
Net Taxable...1800
GST.................153 (5% of 900 + 12% of 900)
Invoice ..........1953 (Payable by Customer)


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