Gst turnover

Mayur` (.) (90 Points)

28 June 2017  
Value to be considered for turnover for rail travel agent of authorised by Irctc
Eg
A rail ticket includes
Railway fare 1000
Irctc service charge nil
P&G 20
Agent commission 20 rs

Does the person has to consider 1040 as supply of services or rs 40 or rs 20