GST on commission paid to foreign agent

[JIGAR SHAH]

We are paying commission to a foreign agent against export orders. RCM will be applicable or not?

AI Summary

Place of supply for intermediary services abroad means no GST or reverse-charge on commission paid to foreign agent.
Classification as an intermediary service makes the supplier's location the place of supply; if the foreign agent is located outside India the place of supply is outside the taxable territory, GST does not apply, and reverse charge does not arise on commission to the foreign agent.