A sewing machine manufacturing purchases raw materials Rs. 5,40,000 for his manufacturing unit from outside the state.The rate of IGST is @ 12%.He Produced 2 types of sewing machine  50 type A whose base price is Rs 5000,GST @12% and 100 Type B whose base price is Rs 10,000,GST @18%.He had two clients outside the state and received orders for 10 type A and 20 type B only by client X,10 each by client Y.Find

i) input GST 

ii) output GST

iii)GST payable/Credit