TaxTMI 
TaxTMI 
The client is an internaltional freight forwarder (plus provides related logistics services). Marketing fees is paid (fixed component + one time bonus depending on the leads generated by the consultant) to a Consultant outside India. Request the experts to elucidate on the applicability of GST (pre and post Sept 22, 2025). Will the supply be considered as "intermediary services". Thanks
GST applicability on marketing fees paid consultants abroad
20 Jan 2026 
7 Replies 
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Marketing fees to foreign consultants may not be intermediary services under current GST rules but pending IGST changes could alter tax treatment.
The issue is whether marketing fees paid to a non resident consultant by an international freight forwarder constitute intermediary services. Experts indicate that freight forwarders and forwarding agents are distinct and that such marketing fees are not intermediary services under current GST law. However, a pending amendment to the place of supply provisions of the IGST Act may cause agentlike marketing services from abroad to be treated as imports of service, attracting IGST. (AI Summary)
The issue is whether marketing fees paid to a non resident consultant by an international freight forwarder constitute intermediary services. Experts indicate that freight forwarders and forwarding agents are distinct and that such marketing fees are not intermediary services under current GST law. However, a pending amendment to the place of supply provisions of the IGST Act may cause agentlike marketing services from abroad to be treated as imports of service, attracting IGST. (AI Summary)