GST expenses entry

if you have received service
vehicle service a/c DR 100
sgst input DR 9
cgst input DR 9
to bank 118

if you provide service
BANK a/c DR 118
to service income 100
to cgst output 8
to sgst output 8

if you have received service
vehicle service a/c DR 100
sgst input DR 9
cgst input DR 9
to bank 118

if you provide service
BANK a/c DR 118
to service income 100
to cgst output 8
to sgst output 8

depends on place of supply