https://www.taxtmi.com/forum/issue?id=118721 The incentive paid to an insurance agent is a supply of services by the agent to a person carrying on insurance business; GST is payable under the Reverse Charge Mechanism by the insurance company as recipient. Labeling the payment as conference expenses does not change its character as an incentive subject to reverse charge; attempts to camouflage the payment are not dispositive. TDS under section 194R was deducted but does not affect the insurer's GST liability under reverse charge. en-us Sat, 26 Aug 2023 22:29:32 +0530 Thu, 23 Jan 2025 14:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118721 The incentive paid to an insurance agent is a supply of services by the agent to a person carrying on insurance business; GST is payable under the Reverse Charge Mechanism by the insurance company as recipient. Labeling the payment as conference expenses does not change its character as an incentive subject to reverse charge; attempts to camouflage the payment are not dispositive. TDS under section 194R was deducted but does not affect the insurer's GST liability under reverse charge. Discussion-Forum GST Sat, 26 Aug 2023 22:29:32 +0530 https://www.taxtmi.com/forum/issue?id=118721