For Recharging phones GST rate ?

What is the question here, you may know that the GST rate for mobile recharges is 18% from the old regime of 15%, So your recharge which is an alll inclusive price is Rs 395, so going by backward mechanism and ultimately rounding off to the nearest 2 place after decimal we will get Rs.60.25 as worked out below. And further as this is mainly in nature of giving a plan which all telecom operators are following since Jio Revolution all amount is appropriated towards your Internet balance and calling being an auxiliary service in it thus thereby addition to main calling balance is 0.

=(395x18%)/118%
 

And please don't post same query twice at the same time.