Shuttering income

shuttering income generate by material used as on income basis show to trading a/c side as on 30-06-18 but income generate on gst 18% tax calculate.. now i am generate on income basis for show on income trading a/c which i can to show services un-reg.. as on tax basis 18% otherwise ill show on other service head on.. i m confuse what can i show on income basis.. to show on profitable trading a/c