Filing Fee Exhibit

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

F-1

Ga Sai Tong Enterprise Limited

Table 1: Newly Registered and Carry Forward Securities


Line Item Type	Security Type	Security Class Title	Notes	Fee Calculation Rule	Amount Registered	Proposed Maximum Offering Price Per Unit		Maximum Aggregate Offering Price		Fee Rate	Amount of Registration Fee

Newly Registered Securities
Fees to be Paid	Equity	Ordinary Shares, par value US$0.0001 per share	(1)	457(o)	4,187,500	$	6.00	$	25,125,000.00	0.0001381	$	3,469.77
Fees to be Paid	Other	Warrants	(2)	Other						0.0001381		0.00
Fees to be Paid	Equity	Ordinary Shares underlying Warrants	(3)	457(o)	503,125		7.50		3,773,437.50	0.0001381		521.12
Fees Previously Paid	Equity	Class A Ordinary Shares, par value US$0.0001 per share	(4)	457(o)	3,000,000	$	7.00	$	21,000,000.00		$	2,900.10

Total Offering Amounts:								$	49,898,437.50			6,890.99
Total Fees Previously Paid:												1,506.89
Total Fee Offsets:												1,393.21
Net Fee Due:											$	3,990.89

__________________________________________
Offering Note(s)

(1)

Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(o) under the Securities Act of 1933 (the “Securities Act”), as amended.

(2)

Represents Ordinary Shares underlying warrants issuable to the representative of the underwriters to purchase up to an aggregate of 7.0% of the Ordinary Shares sold in the offering (including any Ordinary Shares pursuant to the exercise of the over-allotment option) at an exercise price equal to 125% of the public offering price.

(3)

Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(o) under the Securities Act of 1933 (the “Securities Act”), as amended.

Represents Ordinary Shares underlying warrants issuable to the representative of the underwriters to purchase up to an aggregate of 7.0% of the Ordinary Shares sold in the offering (including any Ordinary Shares pursuant to the exercise of the over-allotment option) at an exercise price equal to 125% of the public offering price.

(4)

Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(o) under the Securities Act of 1933 (the “Securities Act”), as amended.

The Registrant’s Registration Statement on Form F-1 (Registration No. 333-290394) was initially filed on September 19, 2025 and was declared effective on November 23, 2025. There were no sales of the Registrant’s securities under such Registration Statement and the Registrant requested the Commission’s consent to the withdrawal of such Registration Statement on January 23, 2026.

Table 2: Fee Offset Claims and Sources

Line Item Type

Registrant or Filer Name

Notes

Form or Filing Type

File Number

Initial Filing Date

Filing Date

Fee Offset Claimed

Security Type Associated with Fee Offset Claimed

Security Title Associated with Fee Offset Claimed

Unsold Securities Associated with Fee Offset Claimed

Unsold Aggregate Offering Amount Associated with Fee Offset Claimed

Fee Paid with Fee Offset Source

Rules 457(b) and 0-11(a)(2)

Rule 457(p)

Fee Offset Claims

Ga Sai Tong Enterprise Ltd

(1)

F-1

333-290394

09/19/2025

1,393.21

Equity

Class A Ordinary Shares

1,300,000

9,100,000.00

Fee Offset Sources

Ga Sai Tong Enterprise Ltd

F-1

333-290394

09/19/2025

1,393.21

__________________________________________
Rule 457(p) Statement of Withdrawal, Termination, or Completion:

(1)

The Registrant’s Registration Statement on Form F-1 (Registration No. 333-290394) was initially filed on September 19, 2025 and was declared effective on November 23, 2025. There were no sales of the Registrant’s securities under such Registration Statement and the Registrant requested the Commission’s consent to the withdrawal of such Registration Statement on January 23, 2026.