M/s Optitech Solutions Pvt. Ltd., a registered supplier in Mumbai, Maharashtra, is engaged in manufacturing electronic appliances and providing IT support services. The company furnishes the following details for the mon

M/s Optitech Solutions Pvt. Ltd., a registered supplier in Mumbai, Maharashtra, is engaged in manufacturing electronic appliances and providing IT support services. The company furnishes the following details for the month of August, 2025. PART A: Outward Supplies Supply of AC units worth ₹ 12,00,000 to a registered dealer in Gujarat. Freight of ₹ 70,000 was also charged in Invoice separately for delivery (arranged by Optitech). GST Rate on AC is 28% and GST Rate on Freight is 18%. Supplied a combo pack of: Smart TV (₹ 25,000) - GST @ 18% Bluetooth Speaker (₹ 4,000) - GST @ 18% Wall Mount Kit (₹ 1,000) - GST @ 12% Sold as a combo for ₹ 28,000 in Maharashtra (no separate prices). Provided software support services to a client in USA. Service value: ₹ 5,00,000. Exported under LUT without payment of tax. Amount received in convertible foreign exchange. Supplied diagnostic equipment worth ₹ 2,00,000 to a Government Hospital in Mumbai without any consideration under CSR. ITC on such goods was claimed earlier. Provided IT consulting services in Delhi worth ₹ 3,50,000. GST @ 18%. The client deducted TDS under Income Tax Act while paying. Supplied laptops value ₹ 4,00,000 to an SEZ unit in Tamil Nadu against bond without payment of tax. GST Rate on laptop is 18%. PART B: Inward Supplies Purchased raw materials from a registered supplier in Maharashtra worth ₹ 5,00,000. GST @ 18%. Goods received and recorded in books on 25th August, 2025. Purchased a car for ₹ 8,00,000 + 28% GST for director's official and personal use. Rent paid to registered supplier in Mumbai of ₹ 1,50,000 for commercial premises in Mumbai. GST @ 18%. Paid ₹ 80,000 for legal services received from an unregistered Individual advocate located in Mumbai. No GST charged by him. Procured health insurance for all factory employees, payment being optional, it is not mandatory under any law; Premium paid ₹ 60,000 + 18% GST. Additional Information: Both the inward and outward supplies given above are exclusive of GST unless stated otherwise. Rate of CGST, SGST and IGST is to be charged 9%, 9% and 18% respectively where no specific rate is provided. All the conditions necessary for availing the ITC have been fulfilled except mentioned above. Based on the above information, you are required to answer the following questions with reference to GST Law: Compute the Net minimum GST payable by M/s Optitech Solutions Pvt. Ltd. for the month of August, 2025.