https://www.taxtmi.com/forum/issue?id=117128 Commission paid to a foreign travel agent for procuring hotel guests qualifies as intermediary services whose place of supply is the supplier's location abroad; because the place of supply is outside India, the commission invoice does not constitute import of services into India and IGST under reverse charge is not payable. en-us Thu, 01 Apr 2021 18:18:32 +0530 Thu, 23 Jan 2025 15:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117128 Commission paid to a foreign travel agent for procuring hotel guests qualifies as intermediary services whose place of supply is the supplier's location abroad; because the place of supply is outside India, the commission invoice does not constitute import of services into India and IGST under reverse charge is not payable. Discussion-Forum GST Thu, 01 Apr 2021 18:18:32 +0530 https://www.taxtmi.com/forum/issue?id=117128