A producer in Rajasthan buys raw material worth ₹ 15,00,000 from a trader in Jaipur who sold it at the CGST rate being 12% and SGST rate 6%. The producer produces 56,000 units from this raw material by making an additionl expenditure of ₹ 8,60,000. On profit, he sold all the units produced for ₹ 25,00,000 to a registered trader and charged CGST @ 12% and SGST at 6%. Calculate the tax payable.