Agent Service to Companies outside india.

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.