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GST on Commission received, Goods and Services Tax - GST

Issue Id: - 114293
Dated: 2-11-2018
By:- Kaustubh Karandikar
GST on Commission received

  • Contents

XYZ (Punjab) receiving commission for abroad on which GST is paid. As per Section 13(8) of IGST Act the POS in case of intermediary services is the location of the supplier of services. Accordingly, the POS would be Punjab. Further the location of supplier is also Punjab and therefore as per Section 8(2) of IGST Act it is an intra-State supply and thus CGST + SGST will apply. Is my understanding Correct?

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Showing Replies 1 to 3 of 3 Records

1 Dated: 3-11-2018

Dear querist,

your contension is right it is intra state supply.


2 Dated: 6-11-2018
By:- Kishan Barai
  1. The services provided is with regards to any goods as given in Section 13(3)(a)?
  2. Whether payment is received in foreign currency?
  3. Have you raised any Invoice to Foreign Service recipient?

3 Dated: 21-12-2018

it is an intra-state supply CGST and SGST is applicable


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