22 February 2021
our company is importing Raw material from out of india under high seas purchase. the party (indian) clearing the goods and levy his commission and issue invoice in his name with commission on material value. commission is not shown separately in invoice but added to material value and custom dept had levied duty on total value i.e. material value and commission (which is added to material value). i want to ask that whether duty is applicable on commission also ???
CAclubindia
