ITC and Accounting Entry under GST

Rahul Rustagi (Student CA Final ) (310 Points)

26 November 2018  
If a Commission agent booking airlines ticket for us, gives us an invoice in which he mentioned the following amounts-

1) Rs 18,00,000 plus tax @ 5% towards ticket and
2) 10,000 plus tax @ 18% towards his commission Income.

Subsequently The airlines company sent us the bill of Rs 16,00,000 plus tax @ 5%.

what should be the accounting entry in this case and whether the ITC on 2,00,000 shall be available to us.

Thanx in advance