GST ON TRAVEL AGENT

Hi..my client is a travel agent. He books air tickets from other person on behalf of his customer.
My question is:
How to issue gst bill? Whether to issue commission bill @ 18% ? For eg; received Rs 1 lakh from client as advance and issued tickets of Rs 95 thousand? So, should he issue bill of 5 thousand only?
Replies (1)
Agent can issue only commission bill from customer

As the TKTS book from co. must be in the name of your client

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