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TMI BlogCommission on Indent received from outside IndiaX X X X Extracts X X X X X X X X Extracts X X X X ..... What should I pay-CGST/SGST or IGST on commission income received from outside India?? - Reply By KASTURI SETHI - The Reply = There are so many factors to arrive at correct decision. Pl. elaborate your query. Whether supply of goods or services involved ? What is status of the firm ? Any related person issue ? - Reply By KASTURI SETHI - The Reply = Prima facie, IGST is applicable because ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inter-State supply of service is involved. - Reply By atul rathod - The Reply = Both the views are possible and highly debatable. would suggest you to pay C+S. - Reply By Rakesh Kabra - The Reply = Sir this question is for a Rajasthan based company , which is receiving commission from out side India . This company procures order within rajasthan to which direct supply is done by the foreig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n company, there is no issue regarding taxability, rate and nature of service which is intermediary service taxable @18%, but levy of CGST/SGST or IGST is a big question for us - Reply By atul rathod - The Reply = both the views are possible based on following; 1. C+S would be applicable as POS would be place of performance i.e Rajasthan and location of supplier is also in Rajasthan = therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re intra state= C+S 2. IGST is applicable as Sec 8 (intra state) refers to sec 12 related to POS whereas POS related to intermediary is given in sec 13 . Therefore the said transaction doesn t fall under sec 8. And anything which does not fall under sec 8 would fall under sec 7 (inter state). Theodore IGST would be applicable. 3. As per AAR (Maharashtra) and FAQ releases by CBIC (C+ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S) is applicable. 4. As per my personal view C+S should be applicable as state and central would get equal revenue. 5. I hope this could help you. - Commission on Indent received from outside India - Query Started By: - Rakesh Kabra Dated:- 9-10-2019 Goods and Services Tax - GST - Got 5 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anagement India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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