GST on Commission paid to foreign company/Non Resident, Goods and Services Tax - GST

[Prakash Gupta]

Dear All,

My company has paid commission to various foreign agents (company as well as non company) during July to October 2017. Your view is sought on applicability of GST on such payments under section 9(4) of the CGST Act.

Thanking you !

Posts / Replies

[CS SANJAY MALHOTRA]

Commission paid to Agents based abroad are not subject to payment of GST, as the place of provision of service in case of intermediary is the place where he is based at. (place of service provider).

[Prakash Gupta]

Thank you Malhotra Ji for your reply. Please also quote reference (section) of the law.It would be great help.

[CS SANJAY MALHOTRA]

IGST Act, section 13(8) (b)

[Prakash Gupta]

Thank you Malhotra Ji