GST over direct selling distributors

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..... GST over direct selling distributors
Query (Issue) Started By: - nalin shah Dated:- 1-1-2019 Last Reply Date:- 4-1-2019 Goods and Services Tax - GST
Got 4 Replies
GST
Sir, 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 g .....

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..... oods 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. Reply By KASTURI SETHI: The Reply: 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 anoth .....

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..... er 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:- 2013 (31) S.T.R. 701 (Tri. - Del.) = 2014 (1) TMI 307 - CESTAT NEW DELHI RAJASTHAN TOURISM DEV. CORPORATION LTD. Versus COMMR. OF C. EX., JAIPUR 2017 (47) S.T.R. 172 (Tri. - Chan.) = 2016 (9) TMI 588 - CESTAT CHANDIGARH SUKHMANI SOCIETY FOR CITIZEN SERVICES Vers .....

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..... us C.C.E. & S.T., CHANDIGARH 2017 (52) S.T.R. 299 (Tri. - Mumbai) = 2016 (12) TMI 541 - CESTAT MUMBAI TOYOTA LAKOZY AUTO PVT. LTD. Versus C.S.T., C. EX., MUMBAI-II & V Reply By nalin shah: The Reply: Thanks a lot Kasturi sir. It really clarifies the query. Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: It is really a commission and subject to the provisions of GST. Reply By nalin shah: The R .....

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..... eply: Thanks DR.MARIAPPAN GOVINDARAJAN Sir, 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. Thanks
Discussion Forum - Knowledge Sharing .....

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