I do administration work for a client. I am going to pay their monthly employee Insurance to Government department. Which on actual I am going to bill to client. I do not want this to be part of my turn over since this is a take and give. So if I bill the same to client, I will land up adding the GST ( Indirect Tax ) on the amount, and client may say that since this amount is not under GST, hence they won't pay the tax on this amount. 

How should I create an account, which will also tell me the liability and against that I can pay monthly and also bill to client and collect money, since client may pay the amount to me full or partial, I want to add the same in my to be collected from my client, but not this amount as part of my Services sells.