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Gst applicability

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This query is : Resolved

Suraj (Querist)
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17 August 2018 Dear Sir,

Please let me know about the applicability of GST on following transaction:

Product "X" is purchased by Mr. A (whose office is located in Mumbai) from USA under the recommendation of Mr. B ( whose office is located in Mumbai).

Now USA Company has Paid Mr. B. Commission on Above Transaction.

Whether Mr. B is Liable for GST ?

Kindly revert.

Thanks,
Suraj

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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18 August 2018 According to sec 2(13) of IGST Act, “intermediary” means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account;
In case of intermediaries, the place of supply will be the location of the supplier of the services.
Hence GST applicable on B.

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