Exhibit 107

Calculation of Filing Fee Table

Form S-8

(Form Type)

GBS INC.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

Security Type	Security Class Title	Fee Calculation Rule	Amount Registered(1)		Proposed Maximum Offering Price Per Share			Maximum Aggregate Offering Price			Fee Rate		Amount of Registration Fee
Equity	Common stock, par value $0.0001 per share	Other(2)		500,000	$	0.724	(2)	$	362,000	(2)	$	0.0000927	$	33.56
Total Offering Amounts								$	362,000				$	33.56
Total Fee Offsets													$	0.00
Net Fee Due													$	33.56

(1)

Pursuant to Rule 416(a) under the Securities Act of 1933 (the “Securities Act”), this Registration Statement shall also cover any additional shares of the Registrant’s common stock that become issuable under the GBS Inc. 2019 Stock Incentive Plan, by reason of any stock dividend, stock split, recapitalization or any other similar transaction effected that results in an increase to the number of outstanding shares of the Registrant’s common stock

(2)

Estimated in accordance with Rule 457(c) and Rule 457(h) under the Securities Act, solely for the purpose of calculating the registration fee, based on the average of the $0.7500(high) and $0.6980(low) sales prices of the Registrant’s common stock as reported on The Nasdaq Global Market on July 29, 2022, which date is within five business days prior to the date of filing of this Registration Statement.