How to raise an invoice if the supplier pays the freight instead of the recipient?

Question

I am an air ticketing agent of all domestic airline companies in India and also an agent under online travel companies like Travelboutique, Via.com , yatra, akbar travels etc. I get commission for selling air tickets to customers who avail my services. Air tickets already include GST of 5%. As an agent do I have to pay any separate GST ? If yes, then how do I calculate the taxable value on which I have to pay the GST and what will be the % of GST payable ? How am i supposed to raise invoice in such case ?

Answer 1

The first point, under GST you will get input credit of every tax you pay on inward input supplies except few which are specifically mentioned.

You will get the credit of freight paid under RCM after payment of tax to the government and return is filed by you.

You are at full liberty to either show the freight separately on the invoice or you can add freight cost to cost of outward supplies.

Even if you show it separately recipient or buyer will get full credit tax.