i) Services rendered to poor people free of cost (value of the services computed on comparative basis 340,000) ii) Testing of samples from plant for pest detection 31,00,000 iii) Advance received in December, 2020 from clients for which no service has been rendered so far 350,000 iv) Leasing of vacant land to a stud farm 350,000 v) Renting of agro machinery for agricultural purpose 5,00,000 Compute the GST payable by it in the month of December, 2020. The aforesaid amounts are exclusive of GST. Assuming Rate of GST is 18%