GST applicability on marketing fees paid consultants abroad

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....ST applicability on marketing fees paid consultants abroad<br> Query (Issue) Started By: - Raam Srinivasan Swaminathan Kalpathi Dated:- 20-1-2026 Last Reply Date:- 31-1-2026 Goods and Services Tax - GST<br>Got 7 Replies<br>GST<br>The client is an internaltional freight forwarder (plus provides related logistics services).&nbsp; Marketing fees is paid (fixed component +&nbsp; one time bonus dependi....

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....ng on the leads generated by the consultant) to a Consultant outside India.&nbsp; Request the experts to elucidate on the applicability of GST (pre and post Sept 22, 2025).&nbsp; Will the supply be considered as "intermediary services".&nbsp; Thanks Reply By KASTURI SETHI: The Reply: Answer is NO. Freight Forwarder and Freight Forwarding Agent (Intermediary) are different terms The meaning of ....

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....the terms, 'Freight Forwarder' and 'Forwarding Agent' in different dictionaries and in the dictionary of Halsbury's law of England have been discussed by Hon'ble Tribunal in the case of Mahavir Generics Vs. CCE, Bangalore - 2004 (4) TMI 2 - CESTAT, NEW DELHI Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: I endorse the views of Shri Sethi. Reply By KASTURI SETHI: The Reply: Dr. Mariappan Govind....

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....arajan Ji, Sir, Thanks a lot. Your support matters a lot to me.&nbsp; Reply By Raam Srinivasan Swaminathan Kalpathi: The Reply: Profuse thanks to both the panelists for their authoritative response.&nbsp; Feels like the words of Sage Vashishtha and Sage Viswamitra. Reply By KASTURI SETHI: The Reply: Dear Sir, Such reaction would amuse all readers. The application of this metaphor is a square....

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.... peg in a round whole. Reply By Shilpi Jain: The Reply: Pls note that the amendment in POS provisions in the IGST Act related to intermediary is still pending. Could be expected to be done in this upcoming budget. &nbsp; Reply By Shilpi Jain: The Reply: If the job of the agent is more or less like an intermediary, then no GST liability will arise as per the existing provisions. Though after a....

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....mendment, IGST will be liable as an import of service woudl arise.<br> Discussion Forum - Knowledge Sharing ....