IGST on on-line marketing service to foreign client & income as commission in foreign currency

[HIMANSHU GAJJAR]

Hello sir,

My firm (registered Pvt Ltd company in Gujarat) is an agent for foreign firm / company for providing marketing services in India as well as globe. We get paid as % commission on invoice value in form of convertible foreign currency. The seller is situated outside India and buyer may be in India or outside India. However, our % commission (on invoice value) always comes from seller situated outside India. Do we have to pay any IGST for this marketing service export? if yes, how much %? What about GST / CGST / IGST we paid for services or goods we purchased for our office requirements, means any refund?

AI Summary

Private company exporting marketing services must pay 18% IGST; queries on GST refund for office services clarified. A private limited company in Gujarat acts as an agent for a foreign firm, providing marketing services globally and receiving commission in convertible foreign currency. The company inquired whether Integrated Goods and Services Tax (IGST) is applicable on the export of these marketing services and if so, the applicable rate. Additionally, they sought clarification on the refund of GST, CGST, or IGST paid for office-related goods and services. The response indicated that IGST is payable at 18%.