1. M/s XYZ, a registered supplier, supplies the following goods and services for construction of buildings and complexes - excavators for required period at a per hour rate manpower for operation of the excavators at a per day rate soil-testing and seismic evaluation at a per sample rate. The excavators are invariably hired out along with operators. Similarly, excavator operators are supplied only when the excavator is hired out. M/S XYZ receives the following services: Maintenance services for excavators; Health insurance for operators of the excavators; Scientific and technical consultancy for soil testing and seismic evaluation. For a given month, the receipts (exclusive of GST) of M/s XYZ are as follows: Hire charges for excavators - Rs. 18,00,000 Service charges for supply of manpower for operation of the excavator - Rs. 20,000 Service charges for soil testing and seismic evaluation at three sites - Rs. 2,50,000 The GST paid during the said month on services received by M/s XYZ is as follows: Maintenance for excavators - Rs. 1,00,000 Health insurance for excavator operators - Rs. 11,000 Scientific and technical consultancy for soil testing and seismic evaluation - Rs. 1,00,000 Compute the net GST payable by M/s XYZ for the given month. Assume the rates of GST to be as under: Hiring out of excavators - 12% Supply of manpower services and soil-testing and seismic evaluation services - 18% Note: - Opening balance of input tax credit of GST is nil. (14 Marks)