https://www.taxtmi.com/forum/issue?id=117363 Taxation depends on characterization of recipients and place of supply: B's fee collected from a local tourist is a local supply attracting CGST and SGST if the tourist is the recipient, while B's supply to A (recipient in another state) is subject to IGST because the place of supply is the recipient's location. A's commission from a foreign principal is taxable as intermediary commission if the contract evidences an intermediary role; if A provides services on his own account and export conditions are met, the commission may qualify as export of services. en-us Mon, 19 Jul 2021 17:37:31 +0530 Thu, 23 Jan 2025 15:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117363 Taxation depends on characterization of recipients and place of supply: B's fee collected from a local tourist is a local supply attracting CGST and SGST if the tourist is the recipient, while B's supply to A (recipient in another state) is subject to IGST because the place of supply is the recipient's location. A's commission from a foreign principal is taxable as intermediary commission if the contract evidences an intermediary role; if A provides services on his own account and export conditions are met, the commission may qualify as export of services. Discussion-Forum GST Mon, 19 Jul 2021 17:37:31 +0530 https://www.taxtmi.com/forum/issue?id=117363