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

Reverse charge mechanism not triggered for commission to unregistered agents; RCM limited to notified supplies and real estate promoter cases.
Payment of commission to an unregistered agent does not attract Reverse Charge Mechanism under GST because RCM applies only to specified notified goods and services and, as amended and exempted by notification, to supplies from unregistered persons now limited to real estate promoter transactions; intermediary or agent services for procuring customers are not included in the notified categories.