The value of an airconditioner with GST is Rupees 54,400. If the rate of GST is 28%, find the taxable value of the airconditioner.

Answer

To find the taxable value of the air conditioner before GST was added, we can follow these steps:

### Step-by-Step Solution:

1. **Understand the total amount with GST**:
The total value of the air conditioner including GST is given as Rs. 54,400.

2. **Identify the GST rate**:
The GST rate is 28%.

3. **Set up the equation**:
Let the taxable value of the air conditioner be \( X \). The GST amount added to this taxable value can be expressed as \( 28\% \) of \( X \), which is \( \frac{28}{100} \times X \).

4. **Formulate the equation**:
The total amount (including GST) can be expressed as:
\[ X + \frac{28}{100} \times X = 54400 \]
This simplifies to:
\[ X + 0.28X = 54400 \]
\[ 1.28X = 54400 \]

5. **Solve for \( X \)**:
To find \( X \), divide both sides by 1.28:
\[ X = \frac{54400}{1.28} \]

6. **Calculate the value**:
Performing the division:
\[ X = 42500 \]

7. **Conclusion**:
The taxable value of the air conditioner is Rs. 42,500.

### Final Answer:
The taxable value of the air conditioner is **Rs. 42,500**.

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