Complying with Rule 7 to GST Act, in case of Pure agent ( Travel Agent), GST is not taxable in case of reimbursement of expenses. However, value has been separately indicated in the Tax Invoice.
For Example Value of Booking Tickets Rs. 50000 + Commission charged by agent Say Rs. 1000 + GST 5% on Commission Rs. 50 = Total invoice Value Rs. 51050.
Which SAC code need to be used while disclosing Non taxable Value ( Rs. 50000) in HSN CODE field in RETURN GSTR 1 ?