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GST over direct selling distributors, Goods and Services Tax - GST

Issue Id: - 114448
Dated: 1-1-2019
By:- nalin shah
GST over direct selling distributors

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Kindly clarify registration liability under GST for direct selling distributors.

The exemption limit of 20/10 lakhs applicable not?

HSN code for the service provided.

For your information, s/he do not sell any goods of the company but get facilitation fees on sells made by persons introduced by him to multilayer marketing companies like Modicare, Amway, Tupperware etc.

Thanks in advance.

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Showing Replies 1 to 4 of 4 Records

1 Dated: 2-1-2019

Dear Querist,

Query-wise reply is as under:-

1. Yes. Threshold exemption available.

2. 998599 (Other business support services nowhere else classified).

Facilitation fee is another name for commission. In pre-GST era, it was covered under B.A.S. In support Case laws pertaining to pre-GST era are appended below:-

2 Dated: 2-1-2019
By:- nalin shah

Thanks a lot Kasturi sir. It really clarifies the query.

3 Dated: 3-1-2019

It is really a commission and subject to the provisions of GST.

4 Dated: 4-1-2019
By:- nalin shah


The intermediates getting commission (who do not participate directly in transaction) get commission for the services because of downside trades, The main query is whether sec. 24 (vii) CGST act applicable over them or not?

As per the referred HNS code it does not apply.

Please enlighten.



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