https://www.taxtmi.com/caselaws?id=297018 The AAR Uttarakhand ruled that an overseas commission agent facilitating supply of goods to international markets constitutes an intermediary under section 2(13) of IGST Act, 2017. However, since the place of supply for intermediary services is the location of the service provider (overseas) per section 13(8)(b), the services do not qualify as import of services under section 2(11). Consequently, GST on reverse charge basis under section 5(3) is not payable on commission paid to the overseas agent, as the transaction falls outside the ambit of import of services. en-us Thu, 15 Oct 2020 00:00:00 +0530 Fri, 28 Mar 2025 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297018 The AAR Uttarakhand ruled that an overseas commission agent facilitating supply of goods to international markets constitutes an intermediary under section 2(13) of IGST Act, 2017. However, since the place of supply for intermediary services is the location of the service provider (overseas) per section 13(8)(b), the services do not qualify as import of services under section 2(11). Consequently, GST on reverse charge basis under section 5(3) is not payable on commission paid to the overseas agent, as the transaction falls outside the ambit of import of services. Case-Laws GST Thu, 15 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297018