Including Cess with Gst doubt

Gopi (Staff) (56 Points)

05 June 2020  
One of my client Trade in Turmeric Business. He charged following method
Turmeric sales Rs. 100000/-
(+)Marketing Cess 1% Rs. 1000/-
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101000
(+) CGST 2.5% Rs. 2525
(+) SGST 2.5% Rs. 2525
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106050
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My Doubt
1.Its correct method?
2.Generate e way bill & GSTR 1B toB taxable value Rs.1,10,000/- is it Correct?