https://www.taxtmi.com/forum/issue?id=114448 Facilitation fees paid to direct selling distributors are treated as commission for services and are taxable under GST; the adviser identifies HSN 998599 (Other business support services nowhere else classified) as the applicable classification. A threshold exemption for registration is available to such distributors, and pre-GST case law on similar commission receipts is cited. The question whether section 24(vii) of the CGST Act applies to these intermediaries is raised but not conclusively resolved in the discussion. en-us Tue, 01 Jan 2019 22:32:32 +0530 Thu, 23 Jan 2025 15:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114448 Facilitation fees paid to direct selling distributors are treated as commission for services and are taxable under GST; the adviser identifies HSN 998599 (Other business support services nowhere else classified) as the applicable classification. A threshold exemption for registration is available to such distributors, and pre-GST case law on similar commission receipts is cited. The question whether section 24(vii) of the CGST Act applies to these intermediaries is raised but not conclusively resolved in the discussion. Discussion-Forum GST Tue, 01 Jan 2019 22:32:32 +0530 https://www.taxtmi.com/forum/issue?id=114448