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GST - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Levy of GST - export of service or not - intermediary services - ...


Commission for Intermediary Services Between Foreign Exporter and Indian Importer Subject to GST, Not "Export of Service.

December 4, 2018

Case Laws     GST     AAR

Levy of GST - export of service or not - intermediary services - The “Commission” received by the Applicant in convertible Foreign Exchange for rendering services as an “Intermediary” between an exporter abroad receiving such services and an Indian importer Of an Equipment, is not an “export of service” and GST will be levied.

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