A seller charges 28% Goods and Services Tax (GST) on an article. If the customer pays a total of Rs. 4544 including GST, what is the cost price (price before GST) of the article?

Introduction / Context:
This problem involves reversing a percentage increase, specifically GST added on a price. The total amount paid by the customer already includes the tax. To find the original cost of the article, you must consider the total bill as a certain percentage of the base price and then work backwards using simple algebra.

Given Data / Assumptions:

GST rate applied on the article = 28%.

Total amount paid by the customer (price including GST) = Rs. 4544.

GST is calculated on the cost price of the article.

We need to find the price of the article before GST was added.

Concept / Approach:
If the cost price is C, then GST at 28% means tax amount = 28% of C = (28 / 100) * C. Therefore the total bill paid by the customer is C + 0.28C = 1.28C. We know that this total is Rs. 4544. So we can write 1.28C = 4544 and solve for C by dividing the total by 1.28.

Step-by-Step Solution:
Step 1: Let cost price of the article (before GST) be C rupees.Step 2: GST at 28% on C is (28 / 100) * C = 0.28C.Step 3: Total price including GST = C + 0.28C = 1.28C.Step 4: Given that 1.28C = 4544.Step 5: Solve for C: C = 4544 / 1.28.Step 6: Compute 4544 / 1.28 = 3550.Step 7: Therefore the cost price of the article is Rs. 3550.

Verification / Alternative check:
Check by applying GST forward. 28% of 3550 = (28 / 100) * 3550 = 0.28 * 3550 = 994. Then cost price plus GST = 3550 + 994 = 4544, which matches the amount the customer paid. Hence the calculated cost price is correct.

Why Other Options Are Wrong:
Rs. 2650, Rs. 2450, and Rs. 3200 are too low; adding 28% GST to those values will result in a total far below Rs. 4544.
Rs. 3840 is too high; after adding 28% GST, the total would exceed Rs. 4544.

Common Pitfalls:
Many candidates simply subtract 28% of 4544 from 4544, which is incorrect because GST is 28% of the cost price, not 28% of the final amount. Another frequent error is to multiply 4544 by 0.28 directly to get the GST rather than first recovering the base. Remember that if total = base * (1 + rate), then base = total / (1 + rate). This pattern appears in many tax and discount problems.

Final Answer:
The cost price of the article before GST was Rs. 3550.