### Solution:

Concept- The net IGST, CGST payable by the dealer is Rs 28800.We will first determine the Delhi dealer's discounted amount and selling price. We will also figure out the discounted amount and sell Keralan consumers at that price. We will then compute the IGST, CGST, and SGST.

Marked price Discount Discounted price = discount of MP

Discounted price of M P

Discounted price of 2,40,000

Discounted price Discounted price Discounted price Discounted price Selling price = MP - discount

Selling price Selling price = Rs. 1,80,000

Now, dealers sell to consumers at discount of marked price.

Then,

Discounted price Discounted price Discounted price = Rs. 24,000

Now, Selling Price discounted price

Now, As we know that Then C G S T+C G S T=G S T

2 C G S T=G S T

And Then, we will calculate CGST, SGST

of M P

of M P