TaxTMI 
TaxTMI 
Commission is paid to foreign agent resident outside India , whether reverse charge is applicable now.
foreign commission agent reverse charge
01 Nov 2014 
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Reverse charge on foreign commission: amendment to place-of-provision rules removes RCM liability for commissions paid to overseas agents.
Earlier S.No.10 of Notification No.30/2012-ST made services received from persons located outside India taxable under reverse charge, placing liability on the Indian service recipient. An amendment to the Place of Provision of Services Rules redefined intermediary and located intermediary services at the provider's location, resulting in commission paid to foreign agents not being taxable in India under the reverse charge mechanism. Exemption notifications remain available subject to their compliance requirements. (AI Summary)
Earlier S.No.10 of Notification No.30/2012-ST made services received from persons located outside India taxable under reverse charge, placing liability on the Indian service recipient. An amendment to the Place of Provision of Services Rules redefined intermediary and located intermediary services at the provider's location, resulting in commission paid to foreign agents not being taxable in India under the reverse charge mechanism. Exemption notifications remain available subject to their compliance requirements. (AI Summary)