Which tax to be charged under GST

[THYAGARAJAN KALYANASUNDARAM]

Dear Experts,

One of my client located in Tamil nadu and procuring orders within India to overseas client for supply of goods. Since the provision of service terminated in india, we are liable to charge GST based on the place of provision of service under earlier regime. We are procuring orders from tamilnadu as well as outside tamilnadu and the commission billing only to overseas customers. Now my query is whether to charge CGST & SGST or IGST for all the commission received from overseas irrespective of the location. Whether this levy based on the procurement of orders or our customers located in outside india.

Thanks in Advance.

AI Summary

Export of services zero-rated - commission for procuring orders can be invoiced under LUT or with IGST and refund.
Commission for procuring orders for foreign principals is treated as export of services and is zero rated; invoices may be raised under bond/LUT without GST and input tax credits claimed, or IGST may be paid and subsequently refunded. If the intermediary procures and supplies goods on his own account within India, intra state transactions attract CGST and SGST and inter state transactions attract IGST; where goods are imported into India the place of supply analysis determines whether CGST/SGST or IGST applies.