Agent Service to Companies outside india.

want to know the gst treatment of Agent service, who provides services in india to a foreign company.
Replies (1)

Historically, agents providing intermediary services to foreign companies had to pay 18% GST because the place of supply was locked to India. However, following the Budget 2026 reforms, the place of supply for cross-border intermediary services shifts to the recipient's location outside India. Consequently, whether you provide direct services or act as a cross-border commission agent, the transaction qualifies as a Zero-Rated Export of Services (0% GST), provided you file an LUT and receive payments in foreign currency.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
28 October 2026
Assistant Director/ Associate Director-Finance & Accounting

Krea University

Chennai

CA

View Details
Company
Featured ARTICLESHIP 31 October 2026
CA Articleship

apricus india

Navi Mumbai

CA Inter

View Details
Company
13 November 2026
Charted Accountant - Fresher

Neeraj Bhagat & Co

New Delhi

CA Final

View Details
Company
24 October 2026
CA Industrial Trainee

Fytomax Nutrition Private Limited

Aurangabad

CA Inter

View Details
Company
31 October 2026
Accountants

sankaran and krishnan

New Delhi

B.Com

View Details
Company
30 October 2026
Asst Manager Accounts

Goodwin Pumps India Pvt Ltd

Chengalpattu

CA Inter

View Details
Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details