basic airfare-3000 udf-300 psf-200 fuel tax-1000 GST 5% charged by airline-150 total cost of air fare 4650 INR. Now an agent booked this tkk for customer X and got 45 INR (50-tds 10%) as commission from airline.
Agent charged Mr X an extra 500 INR as his service fee . so mr X paid in all 4750 to agent. and agent paid 5150-500-45 = 4605 to the airline.
now please advise for the agent, how much GST (rate and amount ) he has to pay to govt and on what value and how can the agent raise TAX invoice and on whose name ? what all components in this case there should be mentioned in the customer-invoice given to customer
12 July 2017
he has to give tax invoice (if s/he is registered under GST) for Rs.500. (If he has charged Rs.500/- inclusive of GST, then in the invoice show net rate + GST @ 18%...say 423 + 77