TaxTMI 
TaxTMI 
Commission on Indent received from outside India
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....ommission on Indent received from outside India<br> Query (Issue) Started By: - Rakesh Kabra Dated:- 9-10-2019 Last Reply Date:- 12-10-2019 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>What should I pay-CGST/SGST or IGST on commission income received from outside India?? Reply By KASTURI SETHI: The Reply: There are so many factors to arrive at correct decision. Pl. elaborate your quer....
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....y. Whether supply of goods or services involved ? What is status of the firm ? Any related person issue ? Reply By KASTURI SETHI: The Reply: Prima facie, IGST is applicable because inter-State supply of service is involved. Reply By atul rathod: The Reply: Both the views are possible and highly debatable. would suggest you to pay C+S. Reply By Rakesh Kabra: The Reply: Sir this question is f....
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....or a Rajasthan based company , which is receiving commission from out side India . This company procures order within rajasthan to which direct supply is done by the foreign company, there is no issue regarding taxability, rate and nature of service which is intermediary service taxable @18%, but levy of CGST/SGST or IGST is a big question for us Reply By atul rathod: The Reply: both the views a....
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....re possible based on following; 1. C+S would be applicable as POS would be place of performance i.e Rajasthan and location of supplier is also in Rajasthan = therefore intra state= C+S 2. IGST is applicable as Sec 8 (intra state) refers to sec 12 related to POS whereas POS related to intermediary is given in sec 13. Therefore the said transaction doesn't fall under sec 8. And anything which does....
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.... not fall under sec 8 would fall under sec 7 (inter state). Theodore IGST would be applicable. 3. As per AAR (Maharashtra) and FAQ releases by CBIC (C+S) is applicable. 4. As per my personal view C+S should be applicable as state and central would get equal revenue. 5. I hope this could help you.<br> Discussion Forum - Knowledge Sharing ....