Gst on air travel agent

Taxable Value is 5% of base fare for domestic and 10% for international.....GST is 18% on such 5% = 0.9%

Pls can you explain me with example : 

Like if Indigo Issues a bill of 

base Fare : 4000

Surcharge etc: 2000

Total 6000

then 5 % will be charged on 4000 say Rs. 200/- GST is added.

Now if Agent A purchases it at 6200/- and sell it at 6700/- how will GST be charged.  

Agent has also received commission from Indigo say Rs. 50/- and also earning 500/- from mark up.

Please say me how will he charge GST ? Also tell me about input credit he can avail ?

i didnt find any such rule for chargin 18% of 5 % of base fare, Pls send me a link or something which says it ?

I found this link wherein no mention of 18% is there 

https://cleartax.in/s/impact-of-gst-on-air-fares

https://www.cbec.gov.in/resources//htdocs-cbec/gst/valuation-gst-rules-17052017.pdf

Check 6 (3) which is the deeming provision.

As regards the commission part there is no clarity and the department has to sort out such issues.

Hi,

It is applicable to main IATA Agent and not to subagent