TaxTMI 
TaxTMI 
If an individual customer takes immigration services from Canada service provider
Does that Canada service provider has to take Compulsory GST registration under sec 24 as Non Resident Person providing taxable supplies?
Non Resident providing taxable supplies
27 Aug 2021 
6 Replies 
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Non-resident provider registration: GST may apply where taxable services are supplied to Indian customers, affecting intermediaries' tax liabilities.
Whether a Canada-based immigration service provider must obtain compulsory GST registration as a non-resident person for taxable supplies to an Indian customer is examined. Advisers cite CGST Rules requiring registration via an authorised representative and consider whether the cross-border transaction is an import of services. Where an Indian intermediary only receives a commission and lacks a contract with the customer, GST is generally said to apply only to the intermediary's commission rather than the total consideration paid to the foreign provider. (AI Summary)
Whether a Canada-based immigration service provider must obtain compulsory GST registration as a non-resident person for taxable supplies to an Indian customer is examined. Advisers cite CGST Rules requiring registration via an authorised representative and consider whether the cross-border transaction is an import of services. Where an Indian intermediary only receives a commission and lacks a contract with the customer, GST is generally said to apply only to the intermediary's commission rather than the total consideration paid to the foreign provider. (AI Summary)