GST on insurance commission is on reverse charge basis or we have to issue invoice with GST?

Reply—According to section 9(3) of CGST Act, the government has specified certain categories of goods or services, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both. 

Services provided by Insurance agent is covered under reverse charge mechanism, Insurance company will pay tax under reverse charge. Refer Notification No.13/2017-Central Tax (Rate) Dated: June 28, 2017.