Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Applicability of GST on Commission

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... An company maintaining a web site (Network marketing services) in UK and USA name called deal deedy.uk.com., We are getting a various product ( furniture, cloth ) deals form network ( Awin , Brand Review a foreign companies) and paste on our website and any person purchasing the product form our web site than we getting commission form Awin , Brand Review in Foreign Currency . The Awin and Brand r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eview and foreign company are not related to the a indian company which is maintaining web site in UK and USA. Whether GST is applicable when amount is received in india by an indian company in convertible foreign exchange. Kindly explain with relevant provisions. - Reply By KASTURI SETHI - The Reply = Go through C.B.E. C. Flyer No. 43, dated 1-1-2018. - Reply By Amit Agrawal - The Reply = As read .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ers at TMI are well aware, through my article published views shared under discussion forum , it is my constant view that no GST is payable by services provided by an intermediary , located in India to the recipient located located outside India . I held this view because I feel that despite Section 13 (8) (b) Section 7 (5) of the IGST Act, 2017 , above-said services do not fall either under inter .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... -state supply or intra-state supply. One may refer to my article published on TMI on following link: https://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=8346 And my views shared multiple views are this discussion forum. For example: Post ar serial No. 9 under Issue-ID: 116950 bearing subject-line as follows: GST on intermediary service And my reading interpretation of judgement .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... given by third member G. S. KULKARNI, J., as reported in 2023 (4) TMI 821 - BOMBAY HIGH COURT says that ' no GST is payable in subject situation, despite holding that Section 13 (8) (b) of the IGST Act, 2017 is legal, valid and constitutional '. But, one must also note that three judges of Bombay HC have given three different reasonings thereby, different rulings about GST implications ag .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ainst services provided by an intermediary , located in India to the recipient located located outside India. They have very different interpretations about constitutional validity, Section 7 (5) 13 (8) (b) of the IGST Act, 2017 so on, among them. Hence, it is needless to say I am well aware that dispute / issues involved are very complex in nature and same will be ultimately settled only by Supre .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... me Court .... sooner or later. These are ex facie views of mine and the same should not be construed as professional advice / suggestion. - Applicability of GST on Commission - Query Started By: - SUDHIRKUMAR SHAH Dated:- 26-3-2024 Last Replied Date:- 29-3-2024 Goods and Services Tax - GST - Got 2 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates