GST will be computed on the actual tariff but only to decide the tax rate, declared tariff is to be seen. For example:- Case 1: Declared tariff is Rs. 1400 Actual tariff is Rs. 1700 GST will be applicable as declared tariff is more than Rs. 1000. So GST will be 12% on 1700 = 204.
Case 2: Declared tariff is Rs. 900 Actual tariff is 1100 GST will not be applicable as declared tariff is less than Rs. 1000.