https://www.taxtmi.com/caselaws?id=423914 The AAR, Uttarakhand ruled that an overseas commission agent facilitating supply of goods to international markets qualifies as an intermediary under section 2(13) of IGST Act, 2017. However, the services received from the overseas agent do not constitute import of services since the place of supply is outside India (UAE), failing to meet condition (iii) of the definition. Consequently, the applicant is not required to pay GST on reverse charge mechanism basis under section 5(3) of IGST Act, 2017 on commission paid to the overseas agent, as the transaction falls outside the ambit of import of services. en-us Fri, 01 Apr 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423914 The AAR, Uttarakhand ruled that an overseas commission agent facilitating supply of goods to international markets qualifies as an intermediary under section 2(13) of IGST Act, 2017. However, the services received from the overseas agent do not constitute import of services since the place of supply is outside India (UAE), failing to meet condition (iii) of the definition. Consequently, the applicant is not required to pay GST on reverse charge mechanism basis under section 5(3) of IGST Act, 2017 on commission paid to the overseas agent, as the transaction falls outside the ambit of import of services. Case-Laws GST Fri, 01 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423914