Elephant Limited sold a machine, quoting price of $40,00,000$ to Surya Ltd$.$

Additional information is as follows:

a$.$ The above price and all other given amounts are excluding GST @ $18\%$ unless mentioned otherwise.

b$.$ Apart from the quoted price, an amount of $5,00,000$ is also recovered towards packing and transportation.

c$.$ Elephant Limited requested Surya Ltd$.$ to pay $1,00,000$ on its behalf towards insurance premium, which was done by Surya Ltd$.$

d$.$ The price of $40,00,000$ is after Central Government subsidy of $10,00,000$ and NGO subsidy of $5,00,000.$

e$.$ Since, there was a delay in payment, Surya Ltd$.$ was asked to pay an interest of $1,00,000.$ It paid the same but refused to pay any separate GST on the same. It was accepted by Elephant Ltd$.$

Compute Assessable Value for levy of GST$.$