Foreign Inward Remittance Certificate - GST is applicable or not

[RAMAKRISHNA M]

Evening All,

I need to under whether GST will attract for "Foreign Inward Remittance Certificate" because if we get Sales commission for Imported Products in India, Banks will issue FIRC.

While raising Invoice to Foreign customers we cannot add GST in that invoice.

Please clarify.

regards,

Ramakrishna M

AI Summary

Taxability of commission: commission for facilitating domestic sales is taxable in India under GST, not an export.
Mere receipt of foreign exchange evidenced by a FIRC does not constitute export under GST. Commission earned by an Indian agent for facilitating sales of imported goods, even when invoiced in foreign currency and paid abroad, is a service provided and enjoyed in India and thus treated as a taxable supply under GST. The supplier remains liable for GST; questions on applicable rates and reverse charge treatment were raised but not conclusively resolved in the discussion.