https://www.taxtmi.com/forum/issue?id=118433 Payment of commission to an unregistered agent does not attract Reverse Charge Mechanism under GST because RCM applies only to specified notified goods and services and, as amended and exempted by notification, to supplies from unregistered persons now limited to real estate promoter transactions; intermediary or agent services for procuring customers are not included in the notified categories. en-us Mon, 20 Mar 2023 12:10:01 +0530 Thu, 23 Jan 2025 15:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118433 Payment of commission to an unregistered agent does not attract Reverse Charge Mechanism under GST because RCM applies only to specified notified goods and services and, as amended and exempted by notification, to supplies from unregistered persons now limited to real estate promoter transactions; intermediary or agent services for procuring customers are not included in the notified categories. Discussion-Forum GST Mon, 20 Mar 2023 12:10:01 +0530 https://www.taxtmi.com/forum/issue?id=118433