commission paid is RCM applicable under GST

[mandar yadav]

We are Pvt. ltd company & we have Regd. GST no. we have paid commission to Unregistratate person regarding we get business from him & we directly sold our goods to third party now our question is that should we pay GST under RCM for commission paid to Unregistratate person for his giving business to us. if yes or no then please provide notification ,section,rule which is helpful to us when assesment

AI Summary

Company Not Liable for GST Under Reverse Charge for Commission Paid to Unregistered Intermediary, Per Sections 9(3) & 9(4) A private limited company inquired whether they need to pay Goods and Services Tax (GST) under the Reverse Charge Mechanism (RCM) for commission paid to an unregistered person who facilitated business for them. The first response clarified that RCM is not applicable in this scenario, referencing Sections 9(3) and 9(4) of the GST Act, and relevant notifications indicating that such services are not included. The second response agreed, noting that intermediary services are not subject to RCM, aligning with the first response's explanation.