Mr. Naidu, an advocate, handles company related matter in Chennai provided the services related to incorporation of a company to Mr. Chandrakant in Bengaluru. Mr. Naidu charges fees as follows - 1. Professional and consultation fees for incorporation of company * 80,000/- 2. Filing fees,registration charges etc paid to Register of Companies 40,000/- 3. Reimbursement of travelling expenses 80,000/- 4. Incidental and out of pocket expenses on actual basis 7,000/- Calculate the tax liability considering GST rate 18%