GST on commission, Goods and Services Tax - GST

[Jasbir Uppal]

Dear Pofessionals, Is GST applicable on commissions paid to associates. For Example :- 'A' is into Direct Selling business like Amway and Vestige. 'A' give commissions to its independent associates on sales generated by him or his team. Commission if is distributed among many people for same sale. 'A' deduct TDS but is GST applicable on this also?

Regards

J S Uppal

Posts / Replies

[KASTURI SETHI]

GST is applicable on commission. There is exemption on the amount of commission earned from regarding agriculture produce. TDS is part of your gross consideration i.e. transaction value. Hence GST is leviable on the amount of TDS.