TaxTMI 
TaxTMI 
Dear All,
My company has paid commission to various foreign agents (company as well as non company) during July to October 2017. Your view is sought on applicability of GST on such payments under section 9(4) of the CGST Act.
Thanking you !
GST on Commission paid to foreign company/Non Resident
27 Nov 2017 
4 Replies 
10872 Views Asked by
Place of provision of services: commission to foreign agents falls outside domestic GST when provider is located abroad under IGST rules.
Commission payments to foreign agents treated as intermediary services are not subject to domestic GST because the place of provision is the service provider's location abroad, relying on the IGST provision on place of provision for intermediaries. (AI Summary)
Commission payments to foreign agents treated as intermediary services are not subject to domestic GST because the place of provision is the service provider's location abroad, relying on the IGST provision on place of provision for intermediaries. (AI Summary)