Commission Received from Foreign Company Taxable under GST Act

[Harendra Singh]

Respected Member.

Good Afternoon!

I have received commission from Exedia.com & Booking .com both company are foreign.

Now my question is.. How to pay GST (IGST) on that commission. You aware they have not paid to us GST.

Suppose I received ₹ 10000 Commission received from them (without GST).

1. Can I pay IGST @18% from my pocket (10000* @18%=1800).

Or

2. exclude 18% from this commission amount and paid Govt (8475*.@18%=1525).

Can I obtain RCM on this case. (First I pay & then claim input (Reverse Charge).

Kindly advise to me on urgent basis.

Thanks & Regards,

Harendra Singh

AI Summary

GST on commission: intermediary agents must collect and remit IGST on commissions, with ITC implications under GST rules.
A travel agent acting as an intermediary must discharge GST on commission earned from foreign online booking platforms; while one view suggested computing tax on an inclusive/cum-tax basis under Rule 35, a correction stated the commission should not be treated as cum-tax value but tax must be collected and remitted on the commission, IGST applies in the cross-border context, and tax paid may be available as input tax credit where permitted.