COMMISSION

[JAGRUTI VORA]

Daer Sir,

In reference to your mail Dt.15-03-2019, if i am getting commission from foreign country i have to pay GST.

As commission note is created in Germany , i am in Gujarat & recepient of goods is in TamilNadu.

So pls. guide me whether i have to pay CGST + SGST OR i have to pay IGST.....?

Sir,

Pls. guide me asap.

Regards,

J N VORA

[KASTURI SETHI]

You are to .pay IGST.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Sethi.

AI Summary

IGST liability applies where commission is received from a foreign source for services involving interstate supply.
On a commission note created in Germany where the supplier is in Gujarat and the recipient of goods in Tamil Nadu, advisers advised that IGST is payable on the commission received from the foreign source.