Calculation of GST on Commission received from Air ticket booking

No RCM on commission . Just raise the Tax Invoice for the commsion reced.

Or
Alternative Merhod :

As per Rule 32 CGST

As an alternate to GST payment in the above manner, rule 32 (3) of CGST rules, 2017 permits an air travel agent to discharge GST at fixed percentage of basic fare on which commission is normally paid by the airlines to the agent. In such a case, the effective value and the effective rate of GST is tabulated below:-
Type of Booking : Dmestic
Basic Fare Assume : 100000, Effective Value : 5000 (5% of Basic Fare, GST Payable :900/- (18% of 5000/-)

In case of Internation Effective rate is 10% of Basic Fare

In case an air travel agent opts to pay GST on basic fare module, he is not required to pay GST separately on commission, if any, received from the airlines as well as service charges / booking charges / management charges from the customer / passenger.

A DTH DISTRIBUTORS  DOING SET OF BOX INSTALLATION , FOR THAT HE RAISED INVOICES FOR COMMISSION TOGETHER GST AMOUNT. THIESE GST RECEIPT FOR COMMISSION CAN GET REFUND FROM COMPANY?

Hi...

I work in a travel agency i have a doubt on commission on invoices of IATA. for example like in sale invoices how will i show amounts? Example- 100 rupees air ticket purchase on these there is 20 rupees commission and 2 rupees TDS.. Athough we sold this air ticket at rupees 120. At what amount i should charged on my invoice because we issue separate bills on commission on GST as per guidelines SO i am in confusion that i would add commission in my net cost or not? and if not how the amount will be shown please reply ASAP

Thank you in advance....