GST on commission paid to foreign agent

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..... GST on commission paid to foreign agent
Query (Issue) Started By: - JIGAR SHAH Dated:- 6-5-2019 Last Reply Date:- 11-5-2019 Goods and Services Tax - GST
Got 5 Replies
GST
We are paying commission to a foreign agent against export orders. RCM will be applicable or not? Reply By Dhruv Dedhia: The Reply: Agency services would be treated as intermediary service. As per section 13(8)(b) .....

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..... of IGST Act 2017, the place of supply of intermediary service would be the location of supplier of service. In your case, the location of the agent who is a supplier of service would be outside India. Hence GST would not be applicable where the place of supply is outside India. Hence also RCM would not be liable for the same transaction. Reply By KASTURI SETHI: The Reply: No question of RCM. .....

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..... No question of GST. Place of supply is in a non-taxable territory (foreign country). I support the views of Sh.Dhruv. Reply By JIGAR SHAH: The Reply: Dear all, Thank you for the response towards the query. Reply By Rakesh Chitkara: The Reply: I am facing litigation on one such issue where my appeal is in CESTAT. Hotel is in India. Business was done through Expedia.com & Booking.com, foreign b .....

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..... ased portals. As per us, no service tax is payable though Department contends that tax should have been paid under RCM and input credit taken simultaneously. To end the controversy, as it is a Revenue Neutral situation where such tax paid in cash is available as credit, and Hotel's ITC availement is low, we have chosen to pay GST, purely for commercial reasons. Who has faced this issue ? W .....

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..... ould like to share notes with him. Reply By JIGAR SHAH: The Reply: Dear Mr.Chitkara Thank You very much for the reply.
Discussion Forum - Knowledge Sharing .....

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