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Let the price of bag and belt be Rs. 200 and Rs. 100 respectively. Then, price of both the bag and belt = Rs. 300. After getting 30% discount on the set, Selling price = 300 - 30% of 300 = 210. Total discount on Set = 90. And discount on belt is 40% alone, SP of belt alone = 100 - 40% of 100 = 60. Rs. 40 is the discount on belt then Rs. 50 must be the discount on the bag. So, discount on bag = (50*100)/200 = 25%.
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