https://www.taxtmi.com/forum/issue?id=115793 A foreign representative acting as a Del Credere or ordinary agent located in a non taxable territory is treated as agent for and on behalf of the Indian principal; the principal must account for GST under the reverse charge mechanism as an import of service where applicable, record proceeds in its books whether invoices are raised by the agent or the principal, and the agent itself is not liable to Indian GST; contractual terms control treatment of guaranteed payments, commission entitlement, and recordkeeping. en-us Fri, 20 Dec 2019 16:15:49 +0530 Thu, 23 Jan 2025 15:54:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115793 A foreign representative acting as a Del Credere or ordinary agent located in a non taxable territory is treated as agent for and on behalf of the Indian principal; the principal must account for GST under the reverse charge mechanism as an import of service where applicable, record proceeds in its books whether invoices are raised by the agent or the principal, and the agent itself is not liable to Indian GST; contractual terms control treatment of guaranteed payments, commission entitlement, and recordkeeping. Discussion-Forum GST Fri, 20 Dec 2019 16:15:49 +0530 https://www.taxtmi.com/forum/issue?id=115793