GST on Commission to Insurance Agents

Registration  under  GST is compulsory  for ( commission )agents  irrespective of the turnover  under  section 24 sub section (vii) of the CGST act  2017 . 

But don't you think the insurance company would be getting double benefit:

i) it has deducted GST amount from the gross commission payable and not over and above the commission amount

ii) also it would be claiming ITC of such GST amount paid

Say for example:
•Gross commission payable ₹ 100
•GST on above ₹ 18
•Net commission paid to agent ₹ 82 (100-18) and GST deposited ₹ 18
•So net outlay of funds of the company is only ₹ 100 as against the case where suppose the agent raised a bill of ₹ 118 (100+18) and the company would have to pay ₹ 118 (100 to agent and 18 to Govt. on reverse charge).
•In both the cases company would claim ITC of ₹ 18 but outlay of total funds would be only ₹ 100 in the first case and ₹ 118 in the second one.

It's unfair to apply RCM on insurance commission and net off when paid .