An Indian company (C) receives commission from a Singaporean company (A) for facilitating the supply of materials to an Indian SEZ buyer (B). The key question is whether GST is applicable on this commission. If the intermediary company (C) is located in India, GST is payable as it's considered an intermediary service. However, if company C is based outside India, GST is not applicable.
07 June 2021
Query A is Singapore based company B is an Indian company @ SEZ C gives order to A to supply material to B directly C gets commission from A (usd directly deposit in bank of C) Whether C is liable to pay GST on commission ?